REGISTERED COMPANY NUMBER: 05458934 (Etygland and Wales) REGlS'fERED CILIRITY NUMBER: 1111804 REPORT OF THE TRUSTEES AND FINANCLIL STATEMENTS FOR THE I'EAR ENDED 31 KIRCH 2024 FOR Acf(VE LUTON AcfIvE LufoN COIYTENTS OTr. THE FINANCL4L S'fATEMEI￿S for thc Year Elldtd 31 I￿RCH 2024 Page Refere￿te and Ad￿l￿1$¢r#¢1ve Detai15 I to2 Report of the Trustee5 3 to 18 Report of the Independent Auditor5 19to21 CoDsolidgttd Statemettt of FiDgncial Activitie 22 Consolidated Balanee Sheet 23 CILaritsbl¢ Comp8ny BalaDet Sheet Con$olidAttd Cash Flow Ststemeknt 25 Notes to the Cott$olidAttd Cash Flow StAtement 26 Notes to tbe CO￿￿lidAted FinAn¢i#l StAtemellts 27to38 Page O ACTIVE LUTON RETr'LRENCE AND ADMIIYISTRATIVE DETAIiS for the Year Ellded 31 MARCI12024 The trustees serving during the year and Since thc 31 MarGh 2024 are &5 follows.. l.oc4t Authority Trustees AiiL Ambia {appointed- 10 April 2024) Mahmood Hu%sain Steve m￿re (appoint¢d- 13 June 20231 Ordillary Trustees Mark Cattle (Resigned- 2) October 2023) Paul Seath tQ¢vin Poulton Fany Lester Ali Haider (Resi8ned- 95 Ociober 2023) Magda]ena Golieblewska Emma Knowler Priya Chauhan Morag Stewart Glynis Yates Phtlippe Hucklesby Wayne Cullum Nicola Monk (appointed- 19 July 2023) Noneyelurn Alomaja IResign¢d- 03 July 20241 Helen PaTkinson lappoitrt¢d- 25 Octobcr 2023) Gagand<¢p Kashyap {app)inted- 26 April 2023) Daniel Coyle {appointed- 25 October 2023 and Rcsi8ned- 27 August 20241 Stuart Millcr {ap]x)inty it. My little one is slightly shy and a little young to participatt actsvely but he dixs enjoy it. The format of the woup will d¢finiiely help him grow and encoura8e him io participate. The organiser5 ar¢ lovely. I would strongly recommend It." Real Play These sessions encourage families with ¢hildren aged 5-7yT5 to play and learn tO8ether throllsh ¢￿tIVe and physic￿ acliviry play. CIMldren can also borrow Real Play boxes to continue the fun al hom¢. School Visits We are delighted to have welcomed 14 schools to our librari¢s over the year. Our t&qm have also visital 34 schools and delivered 45 assemblies across Luton. We delivered a s¢ssion to 40 teachers work2n8 Wlth the Virtual School. to help build awareness of the role that l￿brarIeS and ph)'sical activity can play for l¢)oked-after children. Homework H¢lp 55 HomewoTk Help stssions were held at Lewsey Library and Centra] Library. Thc Summer R￿dIng Challenge Over 2.6(X) childrcn joined in the Ch￿lenge to read six books over the sutnmer. inciea5e of 3 IV/D VS the previous year. Additionally. cvcry child ho participated w&g offered Ihe chat2ce to swim at ￿ Active Luton pool for just £1. 45 school 2s%ernblie5 were delivercd to 13.613 pupils to PTomote the cha]len8e. Additionally. 30 rraft sfssions were hosted over th¢ holiday peTiod with 379 children and 298 adults attending. Apprenticeships We were deli8hted to wel¢ome three Library Support Apprenti¢¢s ar lea￿Ve Library. Lcwsty Library. and the Centra] Library. Supportiog our Community Energise LutOD Energise Luton is Luton's Holiday Activity. and Food progr4mme. fundoj by the Department for Education. for SCh￿1-age children up to 16 who are on In¢ome-related fre¢ schLM)I M￿lS We continue to ivork with over 40 local organisations to offer a wide variety of txciting activities includin8'. boxing. athletics, arts and ¢fdfts. swirnrlling. music, dance and drama and much rnore. 6,536 holiday ￿tllP places across the year. 6,139 places filled by children on free school mea]s. 8(Y/o of children were at primary school. 15/0 of the children wer¢ SF.ND. We worked with 40 different provideTS Including schools, sports, faith and community groups. 80 young people enjoy￿ free acees$ to Active Lutth gyxns. ChÈldr¢n In Nced We work in partnership with the Vrtual Schools to support children in thc social care %ystett2, helping them to bccomc more active. to Itnpiove thcir wellbeing and overall attainmcnt Weekly physical activity se55ion5 are delivered to small groups of ChIld￿n across a number of sCh￿IS The instructors work with the ¢hildreD to build confidcnce and r¢silitnce. focusins on rclationships, self-worth, resilience. hope and optimism and self-care. Page 7 AcfivE LUTON RF.PORT OF THE TRIISTEES for the Year Ended 31 MARCH 2024 Inspiring Young l.Iv¢s Wvrking with children on frcc school meals, Asylu￿ Seekers aDd excluded children with physical activity intcrvcntions (including swimming) to Improve their bchaviour and life chanc￿. An avera8¢ of 28 A5yIuTn 8ns with life skills 5e5510llS to encourag¢ disengased youn8 people to become tnore physica]ly activ< more wili¢nt and to steerthem away from crime. Additional Swimmmg For Children On Frte School Meals 42 children agkil 5-1 IYTS PArticipa¢ed in a free 6 month 'leam to swim. pro8ramm¢. Navi8atin8 Lwal Systems Thi$ 24-month project seeks to embed physical activity into the Luton Care System Phase I has been successfully compl¢ted within th¢ Children'5 Service, where there is now easy a¢¢ess to physical activiN and hea]th and wellbeing scssion01nfortt￿tI0n. Phase 2 Is now undernvay working with the Adult Care System. Youth Zone The'youth Zone, community programm¢ lauo¢hed In Januaj). 2023, offering a range of after-school physical activity se&%ions in¢ludirtg smash up badminton, boxing. yo￿. multi-sports and f(x)tball. The programme provides affordable opportunities and positive pathways to ¢hildren whose families are disadvantaged. Older Adults In Faiih Settings Following the Covid 19 pandemic. older people from diverse ci)mmunitie3 were highlighted &8 haTring be¢n disproportiot]&tely impacted. This project is being delivered in 4 Mvbque, the Gurdwdrd and a Hindu Tcmplc and is dcsiglled to boost confidence and pwviJ¢ supported sessions of appropriate physical activity ¢.¥. Ghaii-based exerci8e3. Active Lducation (lur Active Education te4m of qualified t￿CherS works Wlth Luton's schools to d¢velop PE and to incorporate tnore physical artivity into the whole school day. 5Lq)POrting children in th¢ir overall d¢v¢lopment. School GattLg6 94/0 of Luton s¢ho)Is have engaged in SchiK>l Games events. 48.372 participants across all the sports. 78/0 wer¢ from diverse ethnicities. IQO/o had special educational ncols &. di5abiliti¢s (SEND). I￿+ Iu8ues, tournaments and f¢stiYa15 offeicd. 35 different sports offered. 5 sports offered specifically for SEND pupils, Includitto wh¢¢lehair ru8by. 68 volunteers fiosn clubs. community groups and NGBS helped support events. 348 young leaders SUp￿rted events. Profc&siona] Developem¢nt For S¢hwl Staff Over 300 leamers from schools have benefitted from our prOf￿lona7 development programme. CPD courw d¢livered including Gymn&stics. Dance and other specialist ar￿￿ of a¢tivity. Bespoke CPD sessions delivered iti schools, along team teaching to develop teachers, knowledge and confidence when teaching PE. We are workin8 with the Chiltern Training Group to deliv¢r sessions on how to teach high quality PE lessons to the next genetation of trainee teachers. Page 8 ACTIVE LUTON REPORI. OTr. I'II£ I'KUSI-LLS for th¢ Ycar F,￿ded 31 MARCH 2024 Delivery DeIiveriDg PE PPA IPl&nnittg, Preparatiott & ASses*￿t￿t) Waulud Primary School A broad and balanced curriculum planned Hsgh qua]ity le550ns delivered acr055 the whole sch￿[ Equipment organised and maintainoj to a hT8h level Vanety of equipment pur¢has¢d to deliver inclusive le550ll5 CPD delivered on a regular basis to all staff and tailored to the nted5 of the Khool Children tratnql i(p deliver active plajtimes Rotas organised and renewed ¢¢m)ly for leadership roles and areas of the playground to k US￿ for f￿tball and baskdball A larse number of sportin8 evenis att¢nded in ihe Luton Community by all age groups- thi5 Lnvolv¢s prwarin8 the children for the event. communication to parents, risk &83essments, drivin8 of mini bus and ensuring kit is available All children are otfered a variety of extra curriculum a¢tivities ev¢ry term at lunchtime or after school Staff meetiry attended, rwrts d¢livertxI to Govenjors, schwl website updaied: PE displays creatd within the school Girls FootbaIl There ale 25 primary, and 7 secondary schools signed up to the 'Barclays Girls Football Sp)rts Partnerships. s¢h•n¢ in Luton, aimed at making girls, f(x)tball main5treatn in schLN>ls. To sUPPOrt this, we held a Girls, Footb￿1 Festival as part of the'Big8est Ever F￿tball Session, with 20 primary schools. Challney High School for Girls pupi15 participated Ln an'lntroduction to Refereeing, Session, facilitated by Active Luton al￿ led by Beds FA Ethv&ronment Su¥t¥inability We are COTnmitted to 5UPPOrting Luton Borough Council's 2040 long-tcrnl ViSiOJL With the key aim being to tnake Luton a carbon-neutral to￿￿. Solar On¢ nf our key Strategic priorities over the next 5 years is conducttns our business in an environmetttalSy sustainabl¢ manner. As such. Artiv Luton inv¢5td in 501ar pan¢15 at Hightow￿ Cornmunity Sports & Arts Centre. The proje¢t Comprised th¢ installation of 118 pan¢15 which 15 ¢5tl[F￿t￿ that we will generate 46 MWTh {that'5 46 Me8awattsl of ww¢r ayear. We believe this will save ov¢r 10 tonn¢s of C02 from going into the atmosphere. therefor¢ 5ignifJcantly itnproving Hightown'5 environmental f￿tprInt and achieving an estimated ener8y-saving cost of approximately £1 1,000 per year. One Impossible Thing Partnership- The Sports Shoe Network The GLKXI Childhood Report 2022 found th¥t 270/0 of pottnts and Carers ¢anr￿t afford PE kit for their children. We support the chaTJty One Impossible Thin8 as a collection point for used sports shoes that Can then b¢ r¢-homeiL raiher than heading straight for landfill. Green Champions Our Gre¢rt Champioths play a vital role in sharing the Active Luton commitment to the enTrironment and sustainability. They help to raise areness and along managernent teams. they seek opportunities for wbon reduction. w&ste managemenl, recyclin8 and 8reen travel. M￿thlY environmental audits take place across all of the l¢j$U￿ facilities mtsnitorin8 usage to ensure energy targets are met. Nationa] E-cycle ScheTne This t￿tIo[￿l prograFnme delivered at Inspire." Luton Sports Village with the aEm beillg to change altitlldes to and IA¢reas¢ p#rti¢ipation In e- Cycl￿8. • 276 c-cyclc loans wcrc mad¥. Ski115 sessions wcrc dclivered to 231 reople. Page 9 ACTIVE LUTON REPORT OF THE TRUSTEES for the Year Ended 31 K4RCH 2024 Active'l'raining and Development Hi8hlight5 1,51KkF eourses delive￿1. 34Q/o werc under 18yrs old. 68/0 were female. 520/fj We￿ from div¢r5e ethnic background5. Early Years Alliance Partnership We deliver￿ a series of Short first aid work5hop5 aimed at parents and carers of children under 5yrs. The workshops wch the 1¢grn¢rs what to do if a baby oryoung child Stops breathing or is chokin& as well as sivin8 advice and guidance in relation to a numb￿ of other injuries and illnesses that may occur in th¢ home and whai to do until further medica] assist￿Ce arrives. Aprenticeships We have 16 Apprentices acros5 the organisation, 4 of whom have p&85ed ￿lth Distinction. Apprenticeships include." . Level 2 Leisu￿ Team Member . Level 2 Community Activator L￿.¢1 2 Customer Service . Level 3 L¢arning & Skills Highlights 435 candidates attended an Intr(NJuction to First Aid Course. 400 people achieved Level 3 qualifications including Emergency First Aid and Work, Emergency Paediatric First Aid and First Aid at work. 120 pruspeLtive I.Ife¥u(Irds 01 swim teachers Icoaches achieved National Pool Lifeguard Qualifications andlor National Rescue Award 26 gym instrnctors qlla]IfiLM] in th¢ Active IQ Level 2 Certificate in Gytn, and ail were offeted an interview for roles within Active Luton. Partnership With Luton Adult Leaming And Thc Community [￿arning Fund Aitn¢d * IEnpToving the health and wellking of specific individuals by providing a gcnt]e. structurol ]ntrL￿Uet10n to activity, Including.. Multi-skilled aLtivitl¢5. H￿lthY cating. Taster Sessions tkliveted from Luton Central Library in conjunction with the Total W¢llbeing team Basic First Aid I CPIi How to us¢ a defibTillator. • CV writing and how to r¢sw¢h emplo)Tnent opportunitl¢5. Health Il'tllb¢ing In addition to our physi¢aI sports certtres, our health and wellbeing programttL¢5 are delivered by our Totsl Wellbeing Teatll. They r&qch a hu8e cross-se¢tion of our Community with the overall aitn being to improve12fe chances Our Total Wellbein8 PrO￿a￿me$ •Weight Management laduits, children and families) •Ebng Terni Conditions and Exercise Referral .NHS Health Checks .￿￿ing Every Contact Count IMECC} •NHS Stop Smoking .Adult Swial Prescription .Trbung People's SIKiaJ Prescription .aigh Intensity Use Programttte Lottg Temi Conditions / Exertise On RefeTral We help people Tnanage theii hcalth conditiOll5 and improve their quality of life through OUF 5pccialist programmcs Exarnplcs include ]..] support for people dia&wosd with SP¥&ifiL heulth LonditlOll5 such a5 Cancer. Ktspsratory s￿d Neurological cotKlitiOll5. community ¢X￿c]se sessions, water- bas￿ sesbions. Balance & Ststbility {falls prevention). POM (Power Out Minds) gym group se55ions. chair-bascd excrcisc in faith centres and exercise groups In the Mtnia] Hvalth ward at I.uton & Dunstable h05Pltal. Over 80/0 of tKopl¢ Increased their physical activity and iTnpioved their ernotional health. Stop Smd(Ing The Stop Stnoking tearn tO8ethtr with partners and servic¢ providers have achieved a stasgerin8 1,(M6 quits this year. Page 10 AcfIvE LUTON REPORT OF THF. TRUS'I'EES for the Year Ended 31 MARCII 2024 J21 Prtscnpbo We work with the NIIS and multiplc partners to run a 12-w(x4( PTogramme connccting vulnerable In(Jividuals to the support and serviccs that they neLNI to impn)ve th¢ir health and wellbcing Wc rcfcrred 3,449 peopl¢ In the1&st year. We currently run programrne5 for Adults. Youn8 People and those who are pregnant. Celebratin8 National Socia] Pre5CllPtion Day in March 2024. w¢ hosted over28 OTgani5ations who all came tO8¢ther to share the work and i￿paCt they make. Itnpact 92Q/¢ d¢ctea5e in GP visits and 4￿/tr decrease In lortelintss. High Intensity Use (HIUI 'orkin8 Wlth PCNS (Pritnary Care Networks) and link w¢xker4 we seek to Teduce the strdin on he2]thcare seThi¢es by ensuring ￿￿erS have access to appropriate service5 and 5UPPOrt. Jmpact 51¥0 de¢rease in vEsits to A&E I I I I visits I Calls to the HIU cohort. Wei8ht Management In the past year, more than 200 adulis and 2(K) children completed our weight mk￿ageMertt progtatnme- leaThin8 how to be sugar saNTry. read f(KM and drink labels and gei back in control of their diets. These interactiwe sessions at multiple locations across Luton offer both mixd and 8ender- specific group5. Th¢ fun 'Cwk & Lat. scssions have bL￿ except14)A211y well received in Schools, wEth children not only ¢ookiJg I￿}d eatingll healthy fiK>d, but aIs() learning about the importance ot nutrition. Impact Adults- 7(W/o reducoj BMI. 930/0 Incr￿sed physical activIty. 77/0 increased intakc of frnit and vegetabl¢s, 76/0 itnprovd eating habits. Childrcn. 68D/ts increasd intake of fruit and vegetables. 51Q/o inCr￿ed Physic3] Activity. H¢alth ch￿kS Free Health ch￿kS are an &ssessment of overall health and can help to identify and prevent cardiova%cuJar and other health i&sue5. Acwsible ¢linitS aTt held all over Luton. including at the Central Library. Hightown Community Ccnire. Ceniral Mi)squ¢. Saints M05que. Luton & Dunstable Ho8pital and many other location5. 510 h￿Ilh ¢hecks delivered between April 2023 and Mar¢h 2024. Volunteers We were deli8ht¢d to be pon of Cotninunity Leisure UK and Sport England's Active KLndne55 project. This was a pilot proj¢¢l Supporting four health & wellbein8 trusts across England to enhance our volunteering offer. We are very ￿ateful to a]1 our volunteers. and we look forwth to developin8 our programme even further. Bt Attive Beds- Our Active partnership 2023-2024 has been a huge yvar for Be Active that h&8 seen us make significant strides in supporting our ambitions outlined in our Strategy 'Moving Forwards Together.. Being able to show case the work of our partners ?￿d the physical activity sector in our'2023 Celebration Event, was trnly inspiring and rea]ly demonstrated how so M?￿Y volunteers and leaders across Bedfordshire, as well as the Be Active T¢Jm. h&Ye worked tirelessly to help tackle In¢qualities and strive to ensure tnovement Is part of ¢v¢ryvne's day-today life. Sport England'$ 10 yw vision. Uniting the Movemcnt, sets out how we n¢¢d to change as a sector so that we g]ve pwple th¢ opportunities they nLYd now and in the futur¥. Th¢ following headlincs provid¢ a snapshot ol. the wwk w¢ haye been doing coll¢xtivcly to achieve the3 nbitions. as wc address Ihe Inequalitie5 around acce55 to physical activity across Bedfor(l. Central Ll￿f0rdShirc at)d Luton.. We secured over £2 million of extema] funding to Jnv¢5t Into oui loc￿ communitic4 to protecl ethance and ￿0W the facility stwk for sport and physical &tivity acF05S the county. We invested over £180.000 during the final funding period of the Together Fund Into OTgan15ations that suprH)rt our priority audience5 to b￿0m£ morc physically aciiv¢. F.xamp1¢5 of sessions that havc bccn funded and delivered inrlude wellbeing walks for people with dementia and their carers. adaptd cycling for older adults wth long term health conditions: ¢hairyoga and seated exercise. Page 11 ACTIVE LUtON REPORT OF THF.TRUSTF.F.S for tht Ytar Endtd 31 ￿￿RCH 2024 73 DI￿lt￿l IRLlusion session w¢re ddivered in and across Central B￿fordShire L(￿aI Authority ar￿ to support oldcr people to acce&8 inforniation in rclai1￿ to physica] activity We supported 16 ￿00]S to their faGiliti¢S to the lttal community enablin8them to access physical activity opportunities throu￿ the Opening Schools Facilities Fund We delivered safeguarding training to 106 p￿p]e. Active Mdicin¢ training to 41 people: 13 OTAGO instru¢tors have been trainal: 50 staff we supportal wilh customer service trainin&. We train￿1 20 in$tru¢tor$ and c4)aches throu8h the Inclusive Activity Programme. We continue to work acro￿ our system5 to chang¢ the way people perceive ageing and ensure there are opportunities for older members of our community to be actiNe. Our Live Longer Bettcr Alliance network ha5 ¢Otitinued to grow wilh 149 8ttendees ot our events a¢ross ihi$ yeor. 256 schools ¢k part in S¢hool Games County Final$ across a range of 5POrts including Glow sports, Climbing. Table Tennis, Colour run. Futsal. cricket, dance, b&sketball, badninton. Our Children and Young People Conference was attended by 87 schools and 25 community. groups, the biggest conference to date I The Inspirin8 Young Livas Programme has been created to support community groups to help proTnote physicaI activstv projttts foi inactive children and young people in Bedfordshire. We worked with a range of comtllunity Èroups and non-tyaditiortal sporting organisations. Including 3 housing a￿￿latiOnS, to develop and deliver 14 Inspiring Young Lives projtxts. We are deli8hta to have built positive relationships with all of the organi5ations and lth)k foTward to maintaining these importsnt conneciions in the future. We have commenced development and implementation of an environmental S￿￿tainabilIty action plan that focusts OR our internal behaviouis but also provides solutions for external partners and stakeholder5 and the wider sport and physIcal attivity community. We supported the itnpletn¢ntation and delivery of unJ¢ary authottty leisure stralegies and supplementary work such &8 Playing Pitch Strategies and Ind(K)T Built Fa¢ility Sttate81¢5. Supporting the development and dclivcry of strategically important facility proj¢ct5 acr055 the county. We have sought to educate, influence arAd SUPFK)rt planners, ud)an dtsigrters atMI developers on Sport Eng]and's Activc Dcsign guidance and how it can be used to ma¥itni5e s￿la1 value in developTnent schetne%. Be Active Finallcial Headline5 1st Apri12023- 31st Mareh 2024 Sport EnglMnd Grant FuDd&llg IA*cAI Autllority Donatlolls & Services Project DeYelopmeDt & Delivery Tr*ithithg & Otkn¢r Servi¢¢$ Int¢r¢$t 664.6 34.1 55.2 Sub Tot&1 eDdi StsffiD% & SubcoDtractor5 StsiYTraiDing Mgrkttin2 Operating C05tS Workforce TrginiD% & Developrnent Childr¢ll & Youn% People Prtijetts Tackling Intqu¥litits Projttts Street I'a2 Projett S￿b Totsl 411.11 14.7 61.0 11.9 56.4 5U.6 13.1 623.2 140.7 Page 12 ACTIVE LUTON REPORT OF THE TRUSTF,F.S for the Ye&r Ettdtd 31 MARCII 2024 TriDaDcial review F'undraising activities In thc past ye2r. we have made a 5UTplus frotn our activities amounting lo £588.507. In tbe previous fuwicial perirf we had an 0]￿tIllg surplu5 of £759,971. This yeaf s ti)ntinued financial surplu5 j5 a significant achievement In light of an increasing cost basc and results from our diversification of SeTri¢￿ and tight tontrol of our c05t base. People costs have been much lower than anticipated which has &wsed pressures on operation5, this is a result of shonage5 in r¢lev3nt quality atKI experience of those In th¢ job markeL lrt¢oming r¢50urce5 for the wthole organi5ation hav¢ increased 10 £15.212,5051£14,661,835 in 2023}. Increasing our oTrerall irKome level to more thon £15m is a result of earll￿ income and activitits increasin8 ba¢k to pre-covid levds. consolidation of n¢w income streams and increased deliTrery under hea]th and other programmes. The donation received frotn the Airport increased for the libraries ¢onira¢t io help support the Local Government pay settl¢ment. All other areas of the donation remained the s&me as the prior year. Active Luton effectively has been man88ing increawl cosis out of other a¢tiviti¢s. The main trading income continued to increase during the year &8 in numbers w&s achieNed. Membership numbers by Mor¢h 2024 though had still not reached pre-covid levels but was back at 9P/o of that number. Leatn to Swim programme numbers and income continue to grow with Improved $￿te and tinjetable planning. Active Luton prides itself on offering high-quality swim teachin8 at affordable prices and this has continued to result in increasing detnand for this programme. TotaI resources for 2023124 increased to £14.427.9621£13,979.923 in 2023). This includes the increase In staff costs as annual pay rises were awarded. Supportin8 the Redl Living Wage at entry-level resulted in a si8nificant in¢rrase In employee costs overall However, shortage of sktlled staff such as Swim Teachers has caused operational issues and limited some income growth. The Energise Programme Continued to expaJKI with further delivery by partners with funding delivery costs managed by Active Luton. Due to the fjndncidlly 5¢cure position. Active Luton was pleased lo be itt th¢ positLOlI to make a winter-Thank-you" payment io a]1 contrarfed team cmkrs, aiming lo help shuw apprcciation of the contribution that a]1 t&mis hdd rnade to the overall SUCC￿ achieved in the year. The balanc¢ on thc BcActive reslriLled Fund at the year ended 31 March 2024 is £298,483 (2022ll3." £157.7461. 'Ihe total unre5trictcd fund now shows a surplus of £6.096.136 {2022123.. £5.507,627). Principal fundittg sour¢¢$ The pareni ¢haritabl¢ company obtained a donation from Luton Risin& which thi5 year tota]led £2.5m. This spe¢ifJoally includes £1.2m of donation tsi support the library servicts. Luton Borough Council now provides limited support 5ervic¢5 to the charity. This has significantly reduced in the last few years. Human R¢sourc¢s advice and servi¢es ¢oniinue to be provided as di>ES IT sersryce5 for the library s¢rvi¢es only. The Public Health contract subcontracted from Tumtng Point Continued. with income of £12m for th¢ ¢ore contract. We succ¢55fully 5¢cured a further extension on this core contract to March 2016 &8 well as se¢uring 5 y¢ars ongoing of further Stop Smokin8 fundin8 due ¢0 our succ¢55 Ill delivery of targets. Grant income lev¢ls remained faiily constant. Delivery started under the ￿centlY secured Sport England Navigating Local sjstems grani which helped support the delivery of physical activity to older people: those with SENDldisabilities gnd long-tem) health £lm was again received to run the Energise Holiday and Food camps. This money supported pupil pr¢mium children across the towi in 6 main camps within Active Luton but with an increased delivery through our partners working w2th us on our pro8rammes. 6,536 children attended these ¢amp$ which again have been highly successful in feedin8 ¢hildren during the school holidays. Our highest income is from nmning our leisuie facilities and income st8nifJcantly Increased for meTnberships and our to Swim programmes. Membership numbcrs remain￿ faiAy ¢Mstant tsver theyeaF. but incrcased and reviewed pricin¥ help¢xl support a higher yield. Lffjcicnt timetable planning allowed Leam to Swim numbers to ￿￿w. PFi¢¢ lllLF¢t￿¢5 were sens2ble but ncccssary to work lowards helping Active Luton cover an incrcasing cost base including the risjng of utility contrdcls as IIxfX] tertn u￿re¢￿ents came to an end. Lonccssionary prie* though T¢tnaiD unchangd to continuc to support engagement in the levani groups in our Lomtnunity. We also now offcr our G(ALess adV￿t£￿e Lard free to further support thosc groups in mosl need. The charity operatcs from buildings and use% equiprnent leased at peppercorn rcnts from Luton Borough Council. No adJustment has been made tt> bring in the market valu¢ of those renis and equipment lease charge5 at a cost ￿on8 with the Corresponduig a(IJu5tment5 to grant5 received. Page 13 ACTIVE LUTON REPORT OF THE TRUSTEES for the Year E￿ded 31 MARCII 2024 STlidTF.GIC. RF.PORT Rtservts polity Thc BiK￿d rcvicws the reserve rK)liey on an annual basis to ensurc that the reserves ￿¢ maintained at a levcl that is consistcnt with the gTOUP having sufficient fuDds to operate at its planned actimty levels. tsking into account the van()u% findncial risk factor5 that have be¢n identified The target is to operate with rtseryes at & level that quate5 th between fjne artd three months of future aniicipaied operaiing eosts plus the net book valuc of fixed asscts fundcd out of rtsTrvcs Thc aim is to hold a minimum reserve value of £l.Im. It Is considered sensible to create a desI￿ated reserve for future capital cornmiiments currently bein8 planned. Free reserv&s of £2.7￿,662 are held at the year-end {excludin8 flxed a55¢tsl art in line with the tsrget of 3 tnonth5 of ¢xperaditure and will be held to 5UPPOrt th¢ organi5ation through the next few years. This level of reserv￿ would allow us to tTh¢et our ¢tnployee and other cotnmittd costs for three months. This w'ou]d a]low us to be able to make key stratw¢ de¢ision$ in the event of unplanned Scenarios that w0￿d si￿lfiCant1Y afftxt the irndin8 Posltion The significant increase in utilities and continual piessure tsn pay rises ¢ontinu¢ io 8ffe¢t the finances In the immediate future and the reserves held will help support the organisation throughout this pericd. Is kes is to still to be able to invest in our teams and our faLilities 10 be able to ensure we can deliver our new strate8y and continue to 8enerate increased income and support our existing customer base. The Board ￿s0 plans to use the r£serves wher¢ nece&w for fLrture investments and to Support the organisation to maintain and grow Its ¢ustomer base and service5. Thi5 year ade5ignated reserve of £l.Om has been h¢ld. Thi$ is spÉxifically to support Capital works and equipment needed at 3 of our main sites. including Lewsev Sports Park. Hi8htowi and Lea Manor. We also are considering and plannin8 for key ener8y-savin8 capital proj*ts that not only help to support Luton's net zero targets and our own environmental strategies but ILK)k to save incrwJn8 energv revenue costs. Future platts Our new 5-y¢ar strategy was finalisd and launchtd in April 2023. This 5-year plan has 6 key priorities.. Supporting childrcn in our communities to get the kst start in life. Supportln8 the wellking of our comTnunity. D¢velopin8 511ks and lifelon8 l¢arning. Dei'e]oping further as a greai place io work. Stren8thenin8 flnancial viability and sustainability. Conductin8 our busine55 in an environmentally sustainable manner. The strategy has been ¢onv¢rtd Lnto tnore detailed annual plans each yw with different executive directors b¢in8 ac¢ountgble for th¢ different areas of delivery. This is then regularly fed back to the main irustee board. We SUCC￿fullV tendereJl for the library service and were awarded the contract to March 2030 in January 2024. The Turning Point subcontract from Public Health, originally due to expire in March 2023, then extendd to March 20?5 ha5 been further successfully extended to March 20?6. Alon8 Wlth this, funding for different health work continue5 to grow, particularly in areas of Stop Smoking. Social Prescription and Link Work support. Also, further work contributing to the Family Hub PTogtatnrne is now a key part of delivery. The Energise programme deliTrery continues with confirni&J funding from Government to March 2025. All these a¢tiviti¢s involved further management to increase volurlles and 5¢rvice to exceptionally high 5tandard5 and increasing engagement under all these pr0￿M￿¢S and d¢liverin8 98aiAst agreed targets will be the priority. A key area foT manabtyng ongoing Costs was ¢ODtinuing to renew our utility contacts at affordable raks. By careful management and pur¢hosin8 we have secured c<>ntra¢ts at a managL*ble level although far in excess of histori¢al costs. These contracts now give some ¢ertainty to allow budgeting 9￿d managing of these Costs over a 2-year period. Continued investment in sites is key with Investments in gym equipment at several sites planned for the next Y￿ A si￿11.1¢ant investment it) the Central Library at the eNI of Marth 2024 shows ollr commitment to delivery underthe new contract We ned also to be able to continue to ofter higtkqua]iry I¢isuTe a¢tiviti# to our ¢ustom¢rs to be able to support our price point and remain cotnpctitive for our main income area of gym memberships. Investmenl ts to continue in energy-saving initiatives with V9￿0u5 solutions at some of our sit£s now bcing invcstigatcd. Funding secured Irom Spori England foT solar installation our Inspire sitc via Luton borou￿ Council with installation planncd for March 2025 Risk m2nagement continues io be a priority. Clear succession planning tor the trustee b[￿d has also bccn discussed and 15 on-going. Changes in executive managemcnt have also been signifi￿t in thc lastyear. Page 14 AcfivE LUTON RF,POK'I' OF THE TRIJSTEF.S for the Year Ended 31 MARCH 2024 STRucfuRE, COVERLYAIYCL AIYD MANAC.EMF.wr Governing documtnt Attive I.uton Ts a company limit£d by guarantee Incorporated on 20th May 2005. govemed by its Mcmorandum and Article5 of Association that were revisd 16 January 2018. It is a rcgistcred charity with the Charity Commisston. In the ei'ent of thc parent eharitsble ctstnpany being wound up member8 are rquired to contributc an am(xJnt not exce￿Ing £1. This liability remairjs for one yedr aftcr Ctrdsing io be a metnbeT re5pe£t of debts incurred whilst a tneTnb¢r. RerruitrneDt aDd aDDOiDtm¢ttt of ntw tru5tee5 A5 set out in the M¢moranduin and Article5. there shall be at least sixteen and a maximum of eighteen Tru5t¢¢s cotllpri5ed of.. up to thice LIKal Authority Trustees. 8nd up 10 fifteen Ord][￿ry Trustees provided that 8t least 25/D of the Trustee5 at an) one tirlle shall be Independent Trusiees. Candidates for the office of an Ordirlary Trustee shall be appointed by the Board following an owi, foTtnal. publicly adNertised. and transpatent selection process by a representation by Immrd member4 taking a¢count of the individual's ability, exwiertce. and expertise. Or2#iiÉsatio The biyard of trustees, which can have up to 18 members, administers the charity. The b0￿d nornially meets quarwly and there su committees covering Be Active". Finance, Audit & Risk; Marketing; Health & Safety and HR. The tTUStees aproint the Chief Executive to manage the day-to-day oFwati<>ns of the charity To faciliote effective operation4 the Board delegate the day-to-day operation of the charity to the Director Leadership Team consisting of the following offi¢ers'. Chief Executive Director of Financc & Resollrces Dir¥Ltvr vf o￿atIOnS Director ofI.¢aFning & Skills Director of m￿ketIng & Busin￿ Dcvclopment I)ir￿￿Or of Communily Hralth & Wellbeing Di[￿t0[ of Be Active Induttion training of Dew trustees Trainittg 1.% providoj as soon practicable after appointrlltnt including visits to facilit1¢5 and meetin8s with key nianagettL¢nt personnel. Trustees are encouraged to attend training events which fa¢ilitate the undertaking of their Tole. Briefirtgs are also Provided as relevani. Related parties Trustees are eligible for staff tnemEership benefits during their biHrd tenure. No other remuneration or benefits are received from th¢iF WOTk with the chariry. The Followin8 organisation5 represent the 8roup's related partie5. Luton Rising provides a donation which reprtxnts approximatel) 170/0 of total In¢ome. Luton Borollgh Council piovides some support services and nominate5 three trustees. Ri$k m#n#gement The trustees have a duty to identify and review the risks Lo which the charity is exposed and to ensure appropriate controls are in Pla￿ to probide reasonable a&sLTrrance against fraud and error. Active Luton holds a Current risk register which is fully r¢written annually by the senior execlltiie team and then has ￿en review&1 and approved at the Board t£v¢l. This risk register scores the level of risk which are then ranked. The top 10 rtsks ar¢ allixated to the managemenl team a$ owiers who ensure the risks ar¢ mitigated with scoring updated regularly, from montmy to annually depending on the level of risk. During the year, the length of ful￿¢ contracts is being discussed and assessed as somethin8 that could impact Active Luton's ability to Lontinue to tontribute to the hcalth and wellbeing vf I.uton'5 community. A SULre5sful eXt￿siOn of the currcnt H￿lthY LJF￿tyI¢S contract was agreed durjng th¢ y¢aT a5 wa5 securing a longer-teTtn l.Ibrary contract. Further contrads are up for renewal in thc next 12 months und aTe identificd as the highest risk. Another kcy risk durin8 the ye&1 has bcen able to ensure adtxuate 5taftJng numbcrs and skills. Key traTllS have b£rn affLXtcd by the l￿bilIty to recruit. particularly switn teachers which atyects income eurning potential. (hhcr tedm% a]E a]so ￿ffected which can affcct r￿OurC￿ c>vetall to 5UPPOrt the or8anisation. Th¢ Gu￿¢nt tneihod of review of the risk by the exwutive team has been e5tablish￿ with highly swred risks now tnonitortd and addressed every month. Page 15 AcfIvE LUTON Rfr.'PORT OF THE TRUSTEES ror the Ye%r Ended 31 MARCkl 2024 S"I'RUCI'URE, GOVLRNANCF. AND MANAGEMENT Publit Bt￿tfit Thc trUStC￿ of the group have Consider￿ the Charity Cotnmission's guidance on public bcncfit. There are two main prillciples of Public Benefit." l} There must be all Id¢ntifiable benefji or ben¢fiiS: 2) The b¢n¢fLt tnust be to the public or section of rhe public. Within ￿ch there sub principles". a) It must be clear what the b¢n¢fits are, b) The benefits musi be related to the aitn5, cl Benefit5 must be balanced against any detrim¢ni or harm, dl The b¢neficiarie5 tnust be appropriate to the aims, e) And, where the benefit is to a se£tion of the public the opportunity to the benefit must not be unreawnably restricted. Each of the objectives of the group are for the public benefit and ihe charity continues to achjeve its objectives as demonstrated through the increased utilisatiou of th¢ services providal by each facility as well as increased outreach piogtammes. Activities provided include support for the community through.. Prowmes supwrting physical, ments], and emotiona] wellEting are provided und¢rth¢ T(Ital Wellbein8 brand. Employment programtlles with partner organisations such as Luton Adult Cornmunity tkarning Programmes for disabled people, including No Limits Library services extend a ¢ummunity offerin8 lor various gTOUPS and a public smqce. Extensive work with schwls to h¢lp dLhIeve the objectives &8sttiated with thc PE Premium funding as well a5 SUPPOrting the provisii)n of hi￿ quality PF. and s¢hool sport within and beyolld the National cU￿1¢U]U￿. The Lhdrity also demonstrated increased activity in support of 5￿C7r1¢ taTget¢d such ￿ wurnen, ethniL minorities and Ihe disabled. 'lThe charity gives consideration to th¢ xff()rdabtlity and accessibility of the services it provide5 through offwing conc￿s1O￿ary pnc¢s for thi)se on 14)w Incotne%. Employment of disabled ptr50115 Active Luton employed an average of 230 {FTEI employees in FY24 IFY24 213). Throu8h its equality policy. the Company 5eek5 to ensure that every employee, without exception. 15 treated qually and fairly and that 811 ¢mployees are aware of their responsibiliti&s. Active Luton is cotnmittd to ¢ttLployment policies which follow btst practice5. based on qual opportunitie5 for a]1 t￿ploYe￿ itt¢5pective of age. di5abslity. gender reassiwneni. pregnan¢y and maternity, rac4 religion or b¢lirf, sex. and sexual orientation. Active Luton operaies a fair recruitment policy and gives full and fair consideration io applications for employment fronJ people with disabilities, having regard to iheir particular aptitudes and abilitie5. We do not condone or tolerate arty forni of discrimination in our recruitment or empli)yment practices. Active Luton has b¢¢n awarded the Disability Confident Employer accreditation. Our policies and proccdurcs fully sUPPOrt our disabled ¢olle2gues. Active Luton is responsive to the needs of its employees. As such, should an}, employee become disabled during theii time with us. we will actively retrain that employtt and make reasotJable adjustments to their working environment where possible. To ensur¢ equity and fair access to ¢are¢r and personavpiofessional developmeni opportllnities, training opportulllties are provided that reasonably a¢¢ommodat¢ a disabled empl¢>yee's needs. Page 16 AcfIvE LUTON REPORT OF THE TRUSTEES for the Year Ettdtd 31 MARCH 2024 STRUCryURE, C.OVERNANCF. Af4D MANAGEMENr Lngagement with employees Regular communiutions are ongoing and provided to our etnployee5 and volunkus. A rcgular qllarterly newsletter is 15suaJ to all staff and olher announeemetxis are d¢lIVer￿ to all employccs as and when. Regular communications 8ivc updates on the ChaTity's ptogre55 and managers rc8ularly touch bas¢ with their t¢am5. A staff intranet is now up and ruT￿l￿g and while not accessible by all the tt3ms, thi5 further helps with communication within the organ15ation. In additiory our staff ate encouraged to Speak out and express VLew5 and efftployees are welcome to join ihe Feedba¢k Forutn. This fi)Tum is held at a minimum every quarter, where rcprtt￿t2tIWes from area5 of the organisation come together and discuss issues and idta5 with the Chief Executive. Weekly Huddle ¢ommuni¢ation5 are a150 Ca￿aded from the Diie¢toi team on a wrekly bas15. A key part of our overall strategy and support tsur overall aim of making Aciive Luton an employer of choice and bein8 2 grvdt pla¢e to work. Thi5 has b¢¢n identified as a key objective In our 5-year strategy. Active Luton undertwk a workpla¢e surwey with over 240 employees ￿rlier this year and as a result of the responses received, we were delighted to have met the threshold for b¢¢tsming a 'Great Plaee to Work,. Our training team work hard to ensure all training requir¢ments are met and we excel at continuin8 Lo develop kujd byve our te8ins on8Olli8 opportunities. Our Going the Extra Mile seheme recO￿L%eS outstandins achieveTll¢nts with nominations r*eived across the company. STATEMENT OF TRUSTEES, RF.SPONSIBILITIES The tn￿*¢¢$ {who are also the dircctors ofActive Luton for the purpos&s of company law) are responsible for preparing the Rcport ofthe Trustees and the fjnancial stht¢tnwt5 accordance with applicable14w and United Kingdorll Accounting Standards (United Kingdom Generally AcLy)ted Accounttng PraLlic<). Cotnpany law iequir£s thc trusttts io prepate financial 5taternents for cach financial year which give a ttue and fair view of the slat¢ of affaiT5 of the chantsble company and of the incoming 1¢50urce5 and application of rtsources, Intluding th¢ incotne and expenditure. of the charitable ¢ompany fvr that period. In preparing thosc FInan¢￿] statements, the trustees are required to.. Select suitsble accounting policies and then apply them consistently: observe the methods and principles in the Charity SORP. mak¢ Judgements and estimates that ar¢ reasonable and prudent. prep￿ the financial statements on the going ¢on¢em basis unle55 It l5 inappropriate lo presurn¢ that the charitable cotnpany will continue In busin￿5. The Tru5te¢s ar¢ responsible for keeping adequate accout)ting rttords that are suffi¢ier2t to show a￿d explain the company's transactions aRd 10 enable them to ensure that the financ181 statetnents are prepared in accordance ￿1th applicable law. United Kingdom Accoutttln8 Standatds ttnd the Charities Statement of Recommended Practice (United Kingdom Generally Accepted A¢counting Pra¢ti¢e}. The TtU5tees are also responsible for safeguarding the assets of the Trust and hence for taking reasonable steps for the prevention and detection of fraud and other irre8ularities. Each of th¢ persons who are Trustees at the time when this Tn￿tee9. report Is approved has ¢onfimed that". there is no relevant audit information of which the charitable Comp?￿Y'S auditors are unaware; and the Irustees have taken a]1 steps that they oll8ht to have tsk¢n to make themselves aware of any relevant audit infomiation )￿d to establish that the auditors are aware of that infonnation. AUDfJ'oKS A rcsolution to re-appvint Cruwe UK LLP as auditors for the en¥uin¥ yw will be proposed at the annual gcneral meeling in ￿OTdanCe with Scction 485 ofthe Cornpdn1¢5 ALt 2(K)6. Page 17 ## **ACTIVE LUTON** ## **REPORT OF THE TRUSTEES for the Year Ended 31 MARCH 2024** Report of the trustees, incorporating a strategic report, approved by order of the board of trustees, as the company directors, on 16 October 2024 and signed on the board's behalf by: N Page 18 IDdep¢ndent Auditor's Report tsb the Mewbers of Active ￿t0 Opinio We have audit￿ th¢ financial statements of Active Luton I'the chatitable company'l and its Subsidiary I'the gTOUP'I for thc yL￿end￿ 31 March 2024 wthich cotnprise COJLgOlidar￿ sthtetnent of tinancial activiiii%. the group ar￿ partni chariiable company balance sh¢¢4 th¢ tonsolidated statement of ca&h liowg notes lo the fIrwKia] stat¢mcnis. includu]g significant accounting policie5. Th¢ fillancial t¥FK)rting frdmewDTk that has b¢¢n applied in their PTep8ration is applicable law and Ullited Ki4gdom A¢wunting.Sts]Jdards, tncluding Fitkllcial R¢Ex)rting StsJMlatd IU2 The Fu]ancial R¢porting Sthndatd applicable In th¢ UK and Republic Df Ir¢land (United Kingdom Get￿11Y Acttptrd A￿0￿￿ting Prathce). In ouiopinion th¢ finan¢iai siatemeirts." give a true and fw"T view of the Stale of the group's and the ¢tMtitsble rompany's gffairs as at 31 March 2024 and of the group's i]1￿[￿￿)s resources and appli￿]￿n of r￿Ources, ijjcluding its I￿ome and expenditute for th¢ y¢arih¢n ¢nde41. havc EK¢n properly prepa￿d in a¢rordance United Kingdorn G¢n¢rally Accepted A¢￿u￿till8 Pracrice. and have iren prepaJed in accordan￿ lh¢ requirements of the Compan1¢5 Aci ?9￿. Basis for oplnioll W¢ conducted our audit In a￿Ordance wilh Internation￿ StBndgrds Auditing IUKI IISAS IUKI) and applicable law. OUT Tespowibiliu¢s undtr those SlandaTds 3Te furth¢r d¢scribed the Auditor's T¢SFM)nsiTriliiies for the audit of the Cinancial stsrements section of our F¢wn. W¢ are independent of th¢ group IJJ accordance th the ¢ttucal r¢quirtmenti that are r¢levant to our audit of the tinancial statements in the Uk, includmo th¢ FRC'S Ethical St3ndatcL and w¢ hav¢ ￿lfIlled our Otherethic￿ responsibilities th accordanc¢ these reqUIreTnet￿. W¢ b¢liev¢ that the audite%￿dence w¢ hav¢ obiaine41 is sufficient and appropriaie io provide basis for our opinion. Con¢lusIo￿5 relatittg to goiDg conetr In auditing the financial $tatetnents. we have concluded that th¢ trustee's use of the gouJ8 concern basis of accounting in the plepa￿tiOn of iht financi￿ gtÉtiem¢nts is appropriat¢. Based on the work we have i*rtonned, w¢ have J)oi identified Bny mat¢Nai unc¢rtainties reltlin¥ 10 events or condiiions that, Individu￿lY orcoUe¢iivtly, mty Cast significant doubton the chantable companls abdity to ¢onlinue as a goillgcoDLXrn for a penod of at l¢asttwelv¢ mortijts frotn Mthen th¢ fiJJan¢ial statetnents aTe authorise(f for issue. Our iesponsibilities and the rtsponsibilities of th¢ trustees with respect to going concern aTe destrikd in the Tel¢vant sections of this reporL Other informatto The I￿￿teeS are r¢sponsiblL the olhei inf0m￿tiOn contdined within the annual T¢pofi.'Ihc oth¢F illtotttLation cotnpriscs th¢ infortnation included ir th¢ report. Oth￿ than th¢ fiJHnciaJ Statements and our audiknr's T¢PDrttheieotL (h2ropiniollon thL' fL[￿Killi Statements doLZ not ¢4)V￿ the othet inf0rn13bonart except lo Iht tt￿tent othetmse ¢xpli¢itly stai¢d in our tepDT4 we do not cxptES5 any FOTM Df a&4uran¢¢ con¢lugion Ihereon. tesponsibility is lo r¢ad the otheriDfornia¢ion an￿ in doing so, consid¢rwlKther the other infomJ&ion i5 tnateris]ly inconsistent Ivith the financi￿ stalemtnis or our k[￿1v1edge obtained In lh¢ audit OT Othe[w￿e ￿P￿&T5 to b¢ maitEiaily tnisstaled. If we ideniify such maierial inconsistencies or apwdrcni tnaten missiairmenls. we JT¢ r¢quirerf io deicttnine wthethei this giv￿ tige 10 a tnatetia] n]isstht¢m¢ni in the fitTran¢ial statemen15 th¢mselves. If, based on th¢ work we have perfomed. we ronrlud¢ ihai There is a matetiai t￿￿tatement of Ihiq other information, w¢ are reqwred 10 rewrt that fact. We have nothing to report irl thL5 r¢gard. Page 19 tLdepettdellt Allditor's Report tsb the Members of Aedve Luto Opinions on other Nyatters prescribed by the Companie$ Act 21N)6 In ow opinivn based on thc work undertaktn In the course of our audit the infotmation given in the trustsxs. report, which Inrlud£8 the ditL*iors' report at)d the strategic rq70rt PFrt tn respect of the following m?tters in relation ro which the Companies Art 2(K)6 requires us to re￿)rt to you if. sn our tspinion.. the Pa￿￿t company has not kept adequate accounting re¢ords; or the parent company finanual slalemenls are not in agreement wth the accounting records and retums., or certain disclosures of trustees, remuneration specified by law are not made. or we have not received the infoTtllation and explanations we require for our audit Responsibilltles of trustees A8 explained more fullv In th¢ ttustees, iespongibiliuts ststement sei outon 17 the trustees are also the directors of the cjkiritxble company for the purposes ofcomp&nv I￿￿) aTe Tesponsible foi tht pr¢paraiion of th¢ finanGiai St￿mentS and forbeing saiisfied that they give 8 ttue and ￿[vIeW, aftd forswh intemal control as the t￿￿teeS deteTtnine is ncLxssary ￿ CE￿1¢ th¢ prepatation of ti[w￿la1 tstrdtemrnis that are fre¢ from material [Th￿State￿<￿t. wh¥ther duc to fraud or ¢rmr. In preparing the finaD¢ial statcmcnts, th¢ trustees 3Te ie5ponsible for ¥sstssirtg th¢ ¢hanlable¢ompany's ability to ¢i)ntmue as a going con¢¢rn. disclosing. a5 app1]￿b]e. matte[5 relukd io going concern and usin¥ the gvin¥ ronccrn basis of accoullting unless the trtLStees eithcr inicJJd 10 liquidat¢ the chaTitable corntyany or lo cease owations, or hav¢ T¢alistic ailer]kative but to di) sv. Allditor'5 r￿￿￿1￿81b1lN1ie9 for tbe audit of the fiD#ll¢ial Jtatements We hav¢ txgn appK)ini¢d a5 auditOT undeT section 4411ll¢l of the Charities and TTUSte¢ Tnvesbnetrt (Scoda]MS1 Act 2005 and under th¢ ComtRtues Ad 2006 and report in a¢cordgnce with the Acts and rcl¢vaDtregulations mad¢ or ha￿￿8 effect ther¢under. OUT objectives ar¢ to obtain [tas0t￿ble assurance about whrftw th¢ financial staietttenis as a whole are fr¢¢ fr05n D]ateTial tDiS5tatetnetti, whether du¢ 10 fraud or error, and to issue an awiitoi's repurt thai includes our opuJion Rva50nable asSura￿e ts a high level of assurgnre. but is nota guaraniee that an auditwnduded in accordanr¢ with ISAS IUKI Ivill alwiys d¢trci a material mi5Statemeni when ir exi￿S. Misstar¢m¢nts ran arise from fraud or errorand are consid¢r¢d mat¢rd if. indIv￿VallY or in the aggregate, they cou]d ￿asOnablYbe expe¢ied to influence the economic dec￿10￿5 of usets taken on the basis ofthese fitWLGiai stat¢tn¢nts. ]rr¢gu]ariti¢5. incILN4ing fraud, are insiances of n0n-wmp1iat￿ wth laws and re8ulaiions We design priKedures in line withour Tespon5ibilili¢s. othlin¢d aix)ve. to d¢i¢ct ￿￿terial ]nisstatements in respeciof iTreguiaritie& includittg fraud. The extent to which OUT PTw¢dures are capable of dereciing irr¢guiarit1¢5, inGlud￿8 fraud 15 d¢tsiled below". We ol)tsined 3]] urtderstanding of th¢ leg￿ and reguiaiorv ftameworks ￿￿thin which th¢ group and P8Fetrt Charity operdles, focusing on th05¢ lawE and Rgulalions that liave adire¢t effect on the dti¢rniination of maleTial amounts and disclosures in tli¢ fiwcial statements. The laws and r¢8ulaiions w¢ ¢00sideTed in this Context wer¢ tsxation legi$latiotL iogeihtt wilh ih¢ Chatities SORP IFRS 1021. We asstssed ihe r¢quir¢d compli45ke with these laws and r¢gu]atLOnS a5 part of ouraudit proc¢dures on the Telated finfth¢ig1 stsi¢ni¢nt it¢m$. Page 20 ## **Independent Auditor's Report to the Members of Active Luton** In addition, we considered provisions of other laws and regulations that do not have a direct effect on the financial statements but compliance with which might be fundamental to the group's ability to operate or to avoid a material penalty. We also considered the opportunities and incentives that may exist within the group and parent charity for fraud. The laws and regulations we considered in this context for the UK operations were Health and Safety, General Data Protection Regulations, Safeguarding and Food Standards. Auditing standards limit the required audit procedures to identify non-compliance with these laws and regulations to enquiry of the Governors and other management and inspection of regulatory and legal correspondence, if any. We identified the greatest risk of material impact on the financial statements from irregularities, including fraud, to be within the timing of recognition of certain income streams and the override of controls by management Our audit procedures to respond to the risk of management override included enquiries of management about their own identification and assessment of the risks of irregularities, sample testing on the posting of journals, reviewing accounting estimates for biases, reviewing regulatory correspondence with the Charity Commission, and reading minutes of meetings of those charged with governance. Owing to the inherent limitations of an audit, there is an unavoidable risk that we may not have detected some material misstatements in the financial statements, even though we have properly planned and performed our audit in accordance with auditing standards. For example, the further removed non-compliance with laws and regulations (irregularities) is from the events and transactions reflected in the financial statements, the less likely the inherently limited procedures required by auditing standards would identify it In addition, as with any audit, there remained a higher risk of non-detection of irregularities, as these may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal controls. We are not responsible for preventing non-compliance and cannot be expected to detect non-compliance with all laws and regulations. A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org. uk/auditorsresponsibilities. This description forms part of our auditor's report. ## **Use of our report** This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006, and to the charitable company's trustees. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company's members as a body, for our audit work, for this report, or for the opinions we have formed. Janette Joyce (Senior statutory auditor) for and on behalf of CroweU.K.LLP Statutory Auditor R+Building 2 Blagrave Street Reading Berkshire RGI IAZ Date: 21 October 2024 Page 21 ACTIVE LUTON CONSOLIDATED STATEI¥IENT OF TrIIYAPICIAI. AC.TIVITIES (INCORVOIiATINC AN INCO￿1￿ AND EXPENDITURL ACCO(INT) lor the Year Ended 31 MARCH Jb24 2024 2023 Rcstrictoj R¢stllLted funds- other Uniestrict Total funds Total nds Bc Active Not¢5 INCOI*IE AND ENDOWMEIYTS FROfvI Donatsons and l¢wie5 2,851.911 679,169 134,754 3,(A5.834 3.830,966 Ch#rlt&ble Activitie5 Charitable activities Other trading actsvitLe5 Invcsttnent in¢om¢ I I,(W_,439 256,125 191.006 79,842 12,318 11,094,599 ?56,125 195,947 10,432,449 376.003 L?,41S 4.941 Total 14.301,481 763,952 15,212.505 14,661.835 EXPENDITURE ON Commercial operations 148,578 148,578 425.153 Charitable activitie$ Charitsble activities 13,5fA,396 623,215 91.774 14.279,384 13,554,770 Total 13,712,974 623215 91,774 14,427,962 13,979.923 NET INCOME 588.507 140,737 55298 784.543 681.912 Transfers bttween funds Net mov¢nJ¢nt ID funds 588,507 140.737 55,298 784.543 681,912 RECONCILIATION OF FUNDS Total fulld$ brought forward 5.507.629 157,746 722 5,666.097 4,984,186 TOTAL FUNDS CARRIED FORWARD 6,096,136 298,483 56,020 6,450.640 5,666.098 The note5 on page5 27 to 38 form part of these financial statements Page 22 ## **ACTIVE LUTON (REGISTERED NUMBER: 05458934)** ## **CONSOLIDATED BALANCE SHEET for the Year Ended 31 MARCH 2024** ||||||2024|2023| |---|---|---|---|---|---|---| ||||Restricted|Restricted||| |||Unrestricted|funds -|funds|Total|Total| |||funds|Be Active|other|funds|funds| ||Notes|£|£|£|£|£| |**FIXED ASSETS**||||||| |Tangible assets|15|1,393,858|||1,393,858|1,012,967| |||1,393,858|||1,393,858|1,012,967| |**CURRENT ASSETS**||||||| |Stocks|17|23,035|||23,035|35,774| |Debtors|18|907,295|6,120||913,415|821,749| |Cash at bank and in hand||6,468,503|317,519|109,336|6,895,358|6,508,592| |||7,398,833|323,639|109,336|7,831,808|7,366,115| |**CREDITORS**||||||| |Amounts falling due within one year|19|(2,446,171)|(25,156)|(53,316)|(2,524,643)|(2,472,602)| |**NET CURRENT ASSETS**||4,952,662|298,483|56,020|5,307,165|4,893,513| |**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**||6,346,520|298,483|56,020|6,701,023|5,906,480| |**PROVISIONS FOR LIABILITIES**|20|(250,382)|||(250,382)|(240,382)| |**NET ASSETS**||6,096,138|298,483|56,020|6,450,641|5,666,098| ||Notes|||||| |**FUNDS**|21|||||| |Unrestricted funds:||||||| |General fund|||||5,346,520|4,498,012| |Designated fund - Future capital expenditure|||||1,000,000|500,000| |Designated fund - Energy saving capital initiative|Designated fund - Energy saving capital initiative|||||750,000| |Designated fund - Sinking fund|||||(250,382)|(240,382)| ||||||6,096,138|5,507,630| |Restricted funds:||||||| |Restricted fund|||||56,020|722| |Be Active (formerly team Beds Luton)|||||298,483|157,746| ||||||354,503|158,468| |**TOTAL FUNDS**|||||6,450,641|5,666,098| The financial statements were approved by the Board of Trustees and authorised for issue on .. 16 October 2024 and were signed on its **a** The notes on pages 27 to 38 form part of these financial statements Page 23 ## **ACTIVE LUTON (REGISTERED NUMBER: 05458934)** ## **CHARITABLE COMPANY BALANCE SHEET 31 MARCH 2024** ||||||2024|2023| |---|---|---|---|---|---|---| ||||Restricted|Restricted||| |||Unrestricted|funds -|funds -|Total|Total| |||funds|Be Active|other|funds|funds| ||Notes|£|£|£|£|£| |**FIXED ASSETS**||||||| |Tangible assets|15|1,382,623|||1,382,623|994,224| |Investments|16|~~a~~|||I|| |||1,382,624|||1,382,624|994,225| |**CURRENT ASSETS**||||||| |Debtors|18|1,165,643|6,120||1,171,763|1,126,502| |Cash at bank and in hand||6,423,727|317,519|109,336|6,850,582|6,475,556| |||7,589,370|323,639|109,336|8,022,345|7,602,058| |**CREDITORS**||||||| |Amounts falling due within one year|19|(2,439,175)|(25,156)|(53,316)|(2,517,647)|(2,458,606)| |**NET CURRENT ASSETS**||5,150,195|298,483|56,020|5,504,698|5,143,452| |**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**||6,532,819|298,483|56,020|6,887,322|6,137,676| |**PROVISIONS FOR LIABILITIES**|20|(250,382)|||(250,382)|(240,382)| |**NET ASSETS/(LIABILITIES)**||6,282,437|298,483|56,020|6,636,940|5,897,295| |**FUNDS**||||||| |Unrestricted funds:||||||| |General fund|||||4,282,819|4,729,213| |Designated fund - Future capital expenditure|||||1,000,000|500,000| |Designated fund -Energy saving capital initiative|Designated fund -Energy saving capital initiative|||||750,000| |Designated fund - Sinking fund|||||(250,382)|(240,382)| |Designated fund -Future capital investment||||||| ||||||6,282,437|5,738,831| |Restricted funds:||||||| |Restricted fund|||||56,020|722| |Be Active (formerly team Beds and Luton)|||||298,483|157,742| ||||||354,503|158,464| |**TOTAL FUNDS**|||||6,636,940|5,897,295| The financial statements were approved by the Board of Trustees and authorised for issue on .. 16 October 2024 and were signed on its . . ZotK inP It Trustee The notes on pages 27 to 38 form part of these financial statements Page 24 ACTIVE LtrroN CONSOLIDATED CASH FLOW STATE￿IENT for thc Ycar Evded 31 ￿L￿Re]1 2024 2024 2023 Notes Cash flows from operating activities C&%h generated from operations Lnt¢rest paid Tax paid 865,461 1.056.090 Nrf ush provided by operating a¢tivities 865,461 1.056,090 C8sh flows from investing A¢tivitits Purchase of tangibl¢ fi¥￿ 855ets Sal¢ of tangible fix￿ assets Interest received {696.442) 21.800 195,947 1534,376) 2,418 Net cash used in investing activities 1478.695) (510,9581 ChAngt in ea$lk #Dd Cxsh equivAleDts ID the reporting perlod Cash and Cash equivalents at the beginning of the repvrtillg p¢ri(Kl Cmsh aJ*d tash e4uiYalellts Mt the end of tbt reportiNg period 386,766 545,132 6.508,592 5.963.460 6,895.358 6.508.592 The notes on pages 27 to 38 forni part of these financial statetnents Page 25 ACTIVE LUTON NO'I"LS TU THE CONSOLIDATED CASH FLOW STATEMENT ror thc Y¢ar F.nded 3A L4(4tICll 21124 RECONCILIATION OF NET INCOMF. TO PJ&T CASII Tr'LOW TrKOM OPEIL4TING A￿1VITIEs 2024 2023 Net income for tht rtportiug period {a5 per the Statement of Financial Activities) 784.543 681.912 Adjustments for: DepreciatTOll cFw8es Profit on dispo&41 of fix￿ assets Interest receiTred InteT¢5t paid Sinkins fund DecTeasel(iiicreasel in stocks (Inc￿aseY decrease in debtors In¢rease/lde¢re8s¢} in creditors 315,552 (21,8001 1195.947) 328.146 11,0001 122.418) 10.000 12.739 195,6661 50.382 (9.5361 556.780 1528,176) Net ¢a$h provided by operations 865.461 1.056,090 ANALYSIS OF CIL4NGES IN NET FUNDS At 1.4.23 Cash flow At31.3.24 Net tash Cash at bdnk #nd ID hand 6.508,592 386.7( 6.895,358 6.508.592 386.766 6.895,358 Total 6.508.592 3¥6.7(K) 6.89) 358 The notes i)n p38¢s 27 to 38 fomi pan of these fjllancial statements Page 26 ACTIVE LUTON NOTES TO THE FINANCIAL STATEMEI¥US for the Year Ettd¢d 31 MARCRI 2024 ACCOUIYI'ING POLICIES Bxsts tsf consolidation The financial statemertts of the charitable company. which is a public benefit entity under FRS 102. have been pr¢]Mrd In accordance with the Charities SORP {FRS 102)'Accounting and Reporting by Charities.. Staiement of Recom]llended Practice applicablc to charitie% preparit2g theiraccounts En accordance wilh th¢ Financial Reporting Standard appli¢able in the UK and Republic of Ireland {FRS 1021 leff¢¢tiv¢ I January 20191,. Financial Reportin8 Siandzrd 102'The Financial Reportin8 Standard applicable in the UK and Republic ofIreland' and th¢ Cotnpani¢s Act 2006. The financtal staiements have been pwared under th¢ histQri¢g1 cost convention. These fJnan¢ial st8tements ¢onsolidate the re5uIt5 of the chariry ond its wholly owned subsidiary Active Luton Enierprises Limited on a line by line basis. A separate staiem¢nt of financial activitses and income 8nd expenditure account are not Pr￿ent￿ for the chariry itself followin8 the exemptions afforded by section 408 of the Companies Aci 2006 and paragraph 397 of the SORP. The tnjstees Consider that there are no matcria] uncertainties about the charitable company's abiliLy to continue as a 8oing ¢on¢em. The presentation curren¢y of the financial statenients is the Pound Sterling 1£). The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the fInancial statements are as follows.. IDcome All itt¢ome is iecognised in the Staiement of Financial Activities once the charity has entiilement to the funds. it is probable that the incom¢ will be Te¢eivLal and the amount can bt measured reliably. 1.he following policies ere applied to parti¢ular ¢atrgoiies of income.. a) Grallts (including governmettt gratttsl dvn¥ti0Tr5 Income ieccivLa4 by way of grants and donxtlOD5 i5 included in full in the Staternct2t of Financial Activities whcn rLwivable. InLI)rning resources from grants. whcre relatd to ￿formance and spccifjc dcliverables. aTe accountrd for a5 the charity cams thc right to consideration by its. ￿rfoTn￿￿ce. GranL8, where entitlement l5 not Condition￿ on the delivery ora stKcifJc perfornianee by th¢ ¢harity. ar¢ re¢ogni5¢d when the charity becomes ut)¢onditionally entitled to the grant. b) Trading activities Incoming resources from ¢ommer¢ial trading aCtI￿ty are accounted for when eamed. cl Investment iDcorn¢ Investment incorne is included when receivable. dl ChAritAbl¢ a¢tivitie$ Incotning resources from charitable a¢tivities are accounted for when eamed All income is staled after trad¢ dis¢ounts. other salts taxes and net of VAT. Expenditure Liabilities are recognised as expenditure as soon as there is 8 legal or constructive obligation committing the ¢harity to that expenditure, it is probable that a transfet of ￿0￿0￿1C benefits will be required in settlement and the amount of the obligation can k measured reliably. Expenditure i$ accounted for on an accruals b&%is and has been classified under headings that a8gregate all cost related tts the category. Where costs &gnnot be dir￿tlY attribut&l to particular headings they have been 2110¢8ty1 to activities on a basis consistent with the use of r¢sour¢e$. Page 27 ACTIVE LUTON NOI'kS"i'o'fHF. FINANCIAL STATEMENTS- continued ror the Yur Ended 31 I￿RC￿l 2024 AC.Cou￿rING POLIC.IES- tontillued ExpeDdRture Grants offered SUbj￿t to condition5 which hav¢ not be¢n md at theyear-end date are noted as a commitrnent but not accrued a5 exptnditUTe. Raising fuDds The costs of 8eneratin8 funds consist of fundraising and trading exper￿¢5. Ch4ritabl¢ a¢¢ii'iti¢$ Charitable expenditure comprises ot those costs incurr￿ by the group in the delivery of its 3CtivEties and services for ihe benefi¢iari¢s. It includes both costs that can be a]loc4ted dirt£tly to such activiti¢5 and those of an indirect nature to support them. Governance Costs Governance costs comprise all costs involving th¢ publi¢ accountability of the chariry and its comp112nce with re8ulation and good practice. These costs include costs related to Statutory audit and legal fees tog•her with an apportionment of overhesd and support costs. Allocation and apportionment of eosts Overhead and Support Costs have been allo¢attsJ between Charitable Activities and GoiEmance Costs Costs which are not wtholly attributable to an expellditure category have been apportion￿] based on the activity to which they relate. Tangible fixed assets DepTeciatiori Is PTovided at the followin8 annual rates in Order to WTite off each asset over its estimated useful life. The lower ot. I￿/0 or over the remaining lite of the I￿e, unless underwTitten by Local Authority Leasehold prtsperty improveTDent Sporis equipmenl Plat]t and machincry Fixtures and fittings Cotnputer equiptn¢nt 2￿/0 on cost 21W/o on cost 21f/o on cost 2￿/0 on u)sls {laptops trixted as rcvcnuc cxpcnditUTC} To be reviewed (Jn projecl basis du¢ to diiferenl UEL exp¢¢ted Plan to Energy Saving Initiativ Items of equipment are capitsli5ed where tht purchase pn¢e ex¢eeds £5.000. Irrecoverable VAT costs are included in the capitali5ed cost5 once w project exceeds £IOOk. Asset5 are r¢vi•u¢d for ifflpaitmertt if ¢ir¢umstances indicate their caryins value may exceed thtir net realisable value and Yalue in use. Expenditure accou￿ each year a5 the obifftership of those assets is not retained. This policy will bc reviewed on a 3 year basis. Assets obtained under hir¢ purCh￿t contracts and finance leases are lapitalised as tangible tixed &ssets and depreciattd over the Short￿ of the leas¢ t¢Tm and their Useful live5. Obligatitsn under su¢h agreements are included in credjtors net of the finance charged allwated to future periimls. The finance element of the renta] payment Is charged to the profit and loss account to produce a constant p¢riodic rate of charge o the net obligation outstanding in each peri(Kl. Stocks Stocks are va]ued at the lower of cost and net reali&qble value. after making due allowance for obsolete and slow moving items. Taxation The eharity is exetnpt from corporation tax on its charitable activities. Fund atcollnting Unrestricted (Lsnds can be used in accordance with the charitable obj¢ctiv¢s at the discretion of the Injstees. Restricted fund5 can only be used for parti¢u]ar reslncted ptsrposes within the objects of th¢ chaTity. Re5tTiCtion5 atise when Sp￿lfied by the donor or wh￿} funds are raised for particulaF restricted purposes. Ik518natal funds have been sel asideout of general tunds showi ￿ the note5 to the financial stat¢tn¢nts. Further expl#[￿tIOn olthe principle funding sourccs is illcluded in the trustees report. Page 28 ACTIVE LUTON NOTF.S TO THE FINANCL4L STATEfvIENTS- colltillued for tb¢ Y¢4r Elldtd 31 MARCH 2024 ACCOUNTING POLICIES- totttillued Pension costs ¥4Dd other post-retirement benefjts The charitable t(>mpany operates & defjned benefii pension schetne The regular pension Cost Is Charged to the ststement of financial a¢tiviti¢s and is based on the expe¢tcd pension cosis OVLY the service lif¢ of employees The charitable cornpany operate5 a defill￿ contribution schetne. The pension c05t is charged to statement tsf financial activiti¢s. DONATIONS ALYD LEGACIES 21r24 GrantslDonation5 3,665,834 3,830,966 OTHER T114DING ACTIVITIES The wholly owie(I trading subsidiary Active Luton Enterprises Limited (company number 05509883), whJ¢h is incorporated in the United Kingdom {r¢8i$iered office 2nd Floor. Apex Housq 30-34 Upper G¢y)rge Street, Luton, Bediordshire, LUI 2RDI, donates all of its profits to the ¢harity by gift aid. Active Luton Enterprises Limited op¢rates th¢ bars and ¢atering facilities at Active Luton's centres. The charity owns the entire issu&l share Capit￿ of ordinary shares of £1 each. A summary of the tradin8 results is shown below. Any prot'its are 8ltta to Active LEJton. 2024 2023 Income Cost of S￿eS & administration costs 256,125 1211230) 376.003 {425,152} 44.895 49.149 The asset5 and liabilit1¢5 of thr subsidiary FIX￿ As5¢ts Current Assets Current liabilities 11.235 74.138 {271.673} 18.744 77,067 (327,0061 186.300 231,195 Ag￿gat¢ share rapital & resern'es {186,300} {231,1951 Page 29 ACTIVE LUTON NOTES TO THF. FlTr4ANCIAI, S'I'AI'EfvIENTS- Contin￿ed ror the Year Ettded 31 K4RCH 2024 INVESTMENT INCOME 2024 2023 Deposit account inter£%t 195.947 22.418 INCOME FROM CHARITABLE ACTIVITJES 2024 2023 Activity Use of 5POrts facilities Coaching and education Delivery of library serviles Miscellanwus Charitable a¢tivities 6.762.087 5,861.981 Charitable activitics 398,337 345,899 Charitable gctivities 757.857 704.026 Charitable activities 233,527 368.344 Delivery. of health ServI￿S Delivery of tnergise camps Supwrt services Charitable activities 1.68i.531 1.708,957 Charitable activiiies 1,115,450 1.337.750 Charitable activities 141,810 105,491 11,094,599 10,432.449 COMMERCIAL OPERATIONS Other tradillg #ctivitits 2024 2023 Commcrcial tradingopcralions 148,578 425.153 Page 30 ACTIVE LUTON NOTES TO THE Tr'IIYANCL4L STA"I'LMblY'I'S- continued for the Year Ended 31 MARCH 21124 CHARITABLE ACTIVITIES C(XSTS Grant lunding of activittcs (see note Dircct Cosrs (see note 8) SuprM)rt costs (see note 10) 9) Totals Charitable activitie5 13 ?5.929 730.599 322.857 14279385 DIRECT COSTS OF CIL4RITABLE ACTIVITIES 2024 2023 Staff costs Rent. rates. heat & light InsuranLe Telephone Postage and stationery Advertising and marketing Sundries Other staff costs Motor & travelling R¢pi1iIS & maintenance urity costs Lomputcr costs Hir¢ vf ¢quiprnent Lieenses & subscriplions Projcct dclivcry Subconttactorc05ts Purchase ofequipmenl Sinking fund 8.053,357 1,202.544 133,884 90,L?8 43.5(hS 189,818 30,706 176.828 150.155 881,399 5.883 219.983 60.401 175.872 96,535 226,165 195.522 10,IK)O 7,832.?75 872,673 145,261 75.521 23.827 184.504 45,032 88.739 150.963 814,821 3226 174.682 26,448 158.902 636.983 270,348 170,942 50.382 ! Ll DITeCt selling costs Dclivery of libraries Depreciation Los5 ￿le of assets Interest payable and sitnilar ¢harg¢5 Donations Facility hire 103.382 258,532 308,043 121.800} 601,174 44,448 *￿.827 320.638 11.(KK)I 494.596 128 33.812 13,22i.929 12,851,165 GIL4Nfs PAYABLE 2024 2023 Charitable ectivities 730 599 362?14 Gr9nts to Institutions ?024 2023 Grants payabl¢ 730,599 362,214 730.599 362.214 Page 31 A￿1VE LUTON NOTES TO THE FINANC.IAL sTAT￿.￿IF.NTS- Conti￿￿ed for the Year Ended 31 IKARCH 2024 111 SUPPORT COSTS Ciovetnan¢e costs Chantable a¢tiviii¢s 322 857 11 NET INCOMEIIEXPENDITUREI Nd incotnel(¢K￿nditurtI is Stat￿ after char￿n￿(CrO￿Lt1ngl'. 2024 2023 Auditors, remuneration- group Auditors, remuneration for non audit work 29.950 5.OCKI 3 55,552 ?1,8001 13.250 5,086 328,146 11,O(Kl Depr¢ciation- owned a&qets (Surplus>Trficit on disposal of fixed tsset$ 12 TRUSTEES, RE￿lUNERATIoN AND BENEFITS There were no trustees. remuneration OT other benefiLs for the Year End￿] 31 March 2024 nor for the year ended 31 March 2023. Trustees, expenses There were no reimbursed exp￿seS for the Year End￿ 31 Mar¢h 202412023. £31, one ttustee}. 13 STAFF COSTS 2024 2023 Wagts and sa]aries Social security costs Other pen510n c(K5ts 6.788.428 540,113 7ry4.816 6.454,197 52n,819 857,259 8.053.357 7,832,275 Th¢ average monthly number of employees during the year was 654 {2023". 685). The average nurllber of full time quiva]ents for the year split via the relevant departments is.. 2024 2023 Leisure, Health & CommunEties Education &- Trainin8 Managerllent & Supwrt Catering Libraries 164 156 10 20 32 34 225 224 The number of employtts whose employee benefits (excluding employer pension costs) &xceeded £60,(MX) w￿. 2024 2023 £En,(M)1- £70,IMX) £70,001- £80.(KK) £80.(K)1 . £90.(KK) £i(x).iJ)i - £1 lo.￿0 £ll0.￿)1- £120.￿0 £140.IX)1- £150,wo These employees are a member of the defmed benefit scheme."fhe key mana8¢mcnt personn¢l of th¢ chan"lable company ¢ompri%¢ ihe Chi¢f Exccutivc Offjccr, DIr(￿tOr of Finanec & Rcsourcc, DirLYtor of Be Activc, Dirt*ior ofLeaming & skill% Direttor of Marketing & Busin Developement and the Director of Community FIealth & Wellbein& The total ¢rnpl¢)y¢Y b¢nefiis of the key managemeni perso]mel ofthe w￿¢ £650,435120J? .. £141,313 Whi¢h Only in¢ludes the Chief Ex￿utiVe Officer l. Page 32 ACTIVE LUTON NOTES TO THF. FINANC.IAI. STATF.MF.Trrrs- iolltiDucd ror the Year Ellded 31 14(4RCH 2024 14 COMPAIL41'1VLS liOR'fiiL STATEMENT OF FINANCL4L ACTIVITI 2023 Total fuNIs Unre3trict¢d nds Restricted funds INCOME AND ENDOWMENTS FROM Donations and lewie5 CbaritAble a¢tivi¢ie$ Charitable activities Other trading activities Investsnent income 3.039J62 791,604 3.830,966 10,347,633 376.003 22,237 84.816 10,432.449 376.003 2?,418 Totsl 13.785,235 876601 14661835 EXPENDITURE ON Commercial operations Charitable aetivities Charitable activiti¢s 4?5.153 425.153 12.6(X),I I I 954,660 13,554,771 Totsl 13.025 ?64 954,660 13.979,923 NET INCOMEIIEXPENDITURE) 759.971 178.058) 681,912 I'ran$ftr (￿￿d5 Other r¢cognised gain511105se51 Scttlcment of pcnsion scheme obligalion Iyet movement fund5 RF.C.ONCILIATION OF FUNDS Total funds brought forward 759.971 (78,0581 681.912 4,747,660 236,527 4,984,186 TOTAL FUNDS CARRIED FORW ARD 5.507,631 158.469 5,666,098 Page 33 ACTIVE LUTON NOTLS TU THE FINANCIAL STATEMENTS- ttslltilltted for the Year Ended 31 I￿RCH 2024 15 GROUP TANGIBLE FIXED ASSETS Leasehold Fixtur¢s propety improvement Plant machinery Computer UiPTn¢nt fittings Tota]s COST At l April 2023 Additions Disposals 2.343,136 386.934 1.187,454 274.550 1248,247) 85,6K)3 34,958 (1,9011 141.932 3,758.125 696,442 {277,1841 (27.0361 At 31 Marrh 2024 2,730,070 1,213.757 I 18,660 114,896 4.177,383 DEPRECLATION At l April 2023 Charge for year Eliminat&l on disposal 1,581,136 197,88? 970.040 101,982 1248.2471 52,050 15,688 141.932 2.745.158 3 15,551 1277,1841 (27,0361 At 31 March 2024 ,779,018 823.775 65,837 114.896 2.783.526 NLI. BOOK VALUE At 31 March 2024 951.052 389,982 1393 858 At 31 March 2023 762,(KYJ 217414 1.012.968 CIIARITABLE COMPANY TANGIBLE FIXED ASSETS Lcasehold Fixtures propety improvement Plant and machinery Computer equipment ritting5 Totals COST At l April 2023 Additiolas Di5P05als 2.275,918 386,934 1.180.978 274.550 12482471 30,902 34.958 141.932 3.629,730 696,442 277.1841 127.0361 At 31 March 20?4 2.662.85? .207.281 63,959 114.896 4,(M8,988 DEPRECIATION At l April 2093 Charge for year Eliminat&l on disposaI 1,513,918 197,882 963.564 101,982 {248247) 16.092 8,179 11.901) 141,932 2.635,506 308.043 (277,184) 127,036) At 31 m?￿h ?024 NET BOOK N'ALUE At 31 March 2024 389.982 41.589 1,382.6?3 At 31 March 2023 217.414 994224 Page 34 ACTIVE LUTON NOTES TO THE FINANCIAL ST ATF.MENTS- toDtinued for the Year Ended 31 MARCH 2024 16 CHARITABLL COMPANY FLKED A&SET INVESTMENTS shares in 8roup undertakings IIL4RKET VALUE At l April 2023 and 31 March 2024 NET BOOK VALUE At 31 March •024 At 31 MaT¢h 2023 There were no investment a55ets outside the UK. 17 STOCKS Group 2024 Charity 2024 Group 2023 Charity 2023 Stock 23,035 35,774 23.035 35.774 18 DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Group 2024 Charity 2024 Group 2023 Charity 2023 Trade debtors Othcr dd)tors Prq)ayments & acCn￿d income VAT 518.821 33.580 361.013 516.013 33.580 357,492 401.637 31.535 348,871 39.706 399,639 31.535 342.663 39.655 313.009 Amounts due frorn woup undertakings 264,678 913,415 .171.763 8?1,749 1,126,i02 19 CREDtroRS: AMOULYTS FALLING DUE WITHIN OYI E YEAR Group 2024 Ch9rity 2024 Group 2023 Charity 2023 Trade creditors Social security and other tsx¢s VAT Other creditors Pension control accollnt A¢¢ruals and deferred income Corporation tax Bank loans and overdtafts 786,94 152.886 51.428 56,593 73,036 1.403.758 781,113 152,886 469,4(M) 114.855 455,405 114,855 56.593 73,036 1,402.592 16,471 92,873 1,779.003 16.471 92,873 1,779,003 2,524,643 2.517.647 2,472 60? 2 458 606 DEFERRED INCOME 2024 2023 Grant Income Activtty Income Grant In¢otne A¢tsvity In¢tsme Dcfcrred Income broughl fotwdrd dl l April 2023 Incotning i¢sou[c￿ dcfcrred tn the current ytxr Atnounts released from prcvious ycars Deferred Income carried lorward at 31 March 2024 123,091 25,156 {123.091) 25,156 488.826 191,69) 1488.8261 191,6 101.495 123.091 101.495) 1*3.091 701,323 488.826 1701,323) 488.826 GThgnt income is deFerred as the rharity is not entitled to th¢ incotnt until certain conditions are mel. Activity income 15 defe￿ed as ihe ¢hariry is not eniitled to the income until the activity Is provided. Page 35 AcfIvE LUTON NOTES TO THE FINANCIAL STATEI¥IENT.S- coDtiDued for the Year EDded 31 MARCH 2024 20 PROVISIOIYS FOR LIABILITIES 2024 2023 Sinking fund provision 240,382 Following investment by the English F￿tball Ass¢Kiation in 2015 of the provision of a new 3G pitch at our Lea Manor site. Active Luton 21 MOVEMENT IN FUINDS Nd Transfers between funds Movement At 1.4.23 in fund5 At 31.3.24 Unrestricted fund5 General fund Designated fund - Futur¢ capital expenditure Designated fund- EneFgy saving capital expenditure Designated fund- Sinking fund 4.498.013 5CQ,(XK) 750,(MX) (240.382) 598,507 250,IKK) S￿.{X)0 (750.0001 5,346.520 I,(KK).000 (10.000) (250,382) 5,507,631 588.507 6.096,138 Restricted fuDds RestrIcted fund Be Active {fotmerly te8m Beds and Lutonl 722 157.746 55.298 140,737 56.020 298,483 TOTAL FUNDS 784,543 6 45U 641 Net movement in funds. Included in the above are a5 follows". Incoming resources ResourLes expcndcd MoveTnent in funds Unre$tri¢t¢d fulld$ General fund Designated fund- Future capital expenditure tksignaied fund- Sinking fund 14,301.481 113.702.974) 598.507 Iio.(K)O} iio,000) 14.301,481 (13.712.974) 588,507 Restricted funds Restrictrd futld Be Active (formerly team Beds and Luton) 163,332 763.952 1108,0341 1623 915) 55,298 140,737 TOTAL FUNDS 14444??2 784 543 Page 36 ACTIVE LUTON NO'I'ES TO THF. FINANCLIL STATEMENTS- CO￿till￿ed for the Year Lnded 31 MARCH 2024 21 MOVEMENT IN FIJNDS- tolltill￿ed CornparAtives for moveDJeDt in fuDd5 Net movement I'tansfers between fund5 At 1.4.22 in fund5 At31.323 Unrestricted funds General fund Dcsignatrd fund- Future capital expenditure Designated fund- Energy savin8 ¢apiial expenditure Desi8naied fund- Sinkin8 fund 4.437,660 51K),OOQ 810,352 {750.000) 4,498,01? s￿,[ 7iO,(XX) 1240.3821 750,0(M) 1190,OC()} {50,3821 4.747.660 759,970 5,507,630 Restrtettd funds Restricted fund Be Active (formerly team Beds and Lutonl 722 178,781) 7?2 157.746 236,527 TOTAL FUNDS 4.984 187 681911 5,666,098 Coinpatative net movement in funds. included In th¢ abov¢ are as follows.. In¢oming resources Resources m0￿.¢m¢nt in fut)ds expcnded Unrtstricttd fuAd5 CJeneral fund Dcsignatd fund- Future capital expenditute l)esignated fund- Lner8y savng capital expenditure Desiwtd fund- Sinking fund 13,785,235 112.974,882) 810,353 {50,3821 150,382} 13.785.235 (13,02i,2641 759.971 Restricted lund$ Restricted fund Be Active (fornierly team Beds and Luton) 167.514 709,086 {166.793) {787,867) 722 178,781) TOTAL FUNDS 14.661,83) 13.979,923) 681.911 Purpose (or tbe De$igth#ted Funds: In the current year, the Board of Trustees has decided to de5ignat¢ £lm for futu￿ initiativ* and Lnvestments in our main I¢isuTe Siies. Varioub 8ym improvements are now necessary and further consideration of developing the Hightom site is being ¢onsidered. In the previous y&qr, £750,(K)O had been held for energy initiatives but following su¢¢essful funding applicaiions, th¢ priority projLrl ot solar installation at Inspire Js now to be fundgj from a Sport England gr¥￿t. The £500.(XM) held for the Inspire extension is ¢urrently not required as the development planned by LBC is on hold. Purpose for Éhe restricted funds Two restricted funds ale held. firstly the B¢Adiv¢ Fund of £298,483 which is the net wsition carried forward of the Active Partnership for Bedfordshire that Active Luton hosts. All activity is funded through Sport England. The other resthetaj fund of £56k is further fundin8 re¢¢iv¢d from Sport Eng13nd under its Transition Fl￿ding for the delivery of physical activity to spe¢ifi¢ targeted wup$. Funding was rtteived but delivery is planned for the following financial yw. Page 37 ACTIVE LUTON NOTF.S TO TklL FINANCL4L STATEMENfs- tontittued for tbe Year Ended 31 IWCH 2024 22 ANALYS￿ UF FUNDS All￿ALl{M ofassel% b¢tween fund5 at 31 March 2024 Net cutrent FixLxi asscts assets Provislolls Total Unrestricted funds R¢strictd funds 1.393,858 4.952.662 3￿,505 (250.382) 6.096.138 354.503 1.393.858 5307,165 2iO.3821 6,450,641 23 cOm￿lIments under operating legses As at the year end the ￿0Up had futUTe minimum le&%e payments due under non- ¢anc¢llabl¢ 0￿rating l¢ase5 for each of the following p¢ri(yJs". At 31.3.24 At31.323 I￿1th1n one year Bettveett two to five y¢ar5 2,528 169 9,853 2.697 12,550 24 ULTIMATE coNfROLLING PARTY There is no ultimate ¢ontrolling party. The charitable company ts controll&l by the board of tru5t¢es. RELATED PARTIES At the y¢aT ertd. Active Luton wa5 oivcd £261,678 {2023.. £313,009) from its trading subsidiary Active Luton Enterprises Lirnited. The balance is reJHyable on demand and non-interest karing. During the yvai thc charitablc company was Invui¥ed £840 (2023. £1200} foi legal costs from Bates Wells LLP an LLP where Paul Smith (fTUStff) 15 a partner.'I'herc wcrc no amounts oulast2nding dt the y¢ar end. During the year, Mahmood Hussain. a OF the ohantsble COD)pany paid tnemE¢rship fccs of £60. There wer¢ no arnounts Outsianding dt th¢ yeJr end. Page 38