Regislered number: 05485349
Charity number 1113491
BASINGSTOKE & DEANE COMMUNITY LEISURE TRUST
IA company limited by guarantse)
TRUSTEES. REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2021
*￿1xCUE￿.
OW1212021
COMPANIES HOUSE
*MS5F(•E"
27111r2021
COMPANIES HOUSE .
#64
A18
#74
A18
1811112021
¢OPAPANIES HOVSE
#223

BASINGSTOKE & DEANE COMMUNITY LEISURE TrUST.
(A company lifflited by guarantee)
CONTENTS
Page
Reference and administrative details of the charity. its trustees and advisers
Truslees. report
Independent auditofs report
7-10
statement of financial activities
11
Balance sheel
12
Staterntnt of cash flows
Notes to the financlal statements
14-24

BASINGSTOKE & DEANE COMMUNITY LEISURE TRUST,,
{A company limited by guarantee)
REFERENCE AND ADIAINISTRATIVE DETAILS OF THE COMPANY, ITS TRUSTEES AND ADVISERS
FOR THE YEAR ENDED 31 MARCH 2021
Trnstees
Hazel Tilbury, Chaimian
lan Walkom, Vice Chaim)an
Colin Regan, Council Nominee {resigned 25 March 2021)
Andy Finn
Richard Eldndge, Treasuref
Steven Swatton
Toni Shaw, Seuelary
Sarah Spencer
Kevin Laing (resigned 4 August 20211
Catherine Conwton-Burnett. Council Nominee (appointed 27 May 2021}
Company r¢gistered number
05485349
Charity registered number
1113491
Reglsteied offlce
The Aquadrome, Worting Road, Ba5ingstoke. Hampshire, RG22 6PG
Senlor management team
Jimmy Miller, Conlraet Manager
Alistair Argenti. Deputy Contract Manager
Independent auditor
Crowe U.K. LLP. Aquis House. 49-51 Blagrave Street. Reading, Berkshire. RG1 1 PL
Bankers
Royal Bank of Scotland. 1￿23 Winchester Stree( Basingstoke, Harnp$hi￿, RG21 7EE
Natwest, 3 London Sireel, Basingstoke. Hampshire. RG217NS
Page 1

BASINGSTOKE & DEANE COMMUNITY LEISURE TRUST
IA Company limiled by guarantee)
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 MARCH 2021
The Trustees (who are also direelors of the dbarity for the purposes of the Companies kll present their annual
report together with the audited financial slalements of Basingstoke & Deane Comrnunity Leisure Trust {the
charity} for the year ended 31 March 2021 under the Companies Act 2006 and the Charities Act 2011. The
relevant finan¢ial Statements comply wrth the Companies Act 2006, the Charty's goveming document and the
relevant Statement of Rec￿Mmended Practice {the Charities SORP IFRS 1021.
st￿¢tUre1 governance and management
CONSTITUTION
The charity is registered as a charitable company limited by guarantee and was set up by a Memorandum of
Associaliorb on 20 June 2005 as amended 13 May 2010.
The charity is consbluted under a MemcKandum of Association dated 20 June 2005 and is a registered charity
number 1113491
METHOD OF APPOINTMENT OR ELECTION OF TRUSTEES
The original Trustees were recruited from an advertisement in the local paper. further Trustees were referred by
existing Trustee5. Trustees are selected to bnng a bioad range of relevant experience and ski115 to the Trust. A
third of the Trustees are PLrt up for re*leth'on at the Annual General Meeting of the TrLbSt
POLICIES ADOPTED FOR THE INDUCTION AND TRAINING OF TRUSTEES
AJI new Trustees Vdill be provided with induction training by the Chaimian of the Trust. and by the Contract
Manager. Any new Trustees appointed in the period are given a fijll induction advising them of their obligations
as a Trustee as well as a detailed explanation as to h¢)w the Trust and Ihe agency agreement with Serco allow a
fvll service lo be provided. Basing51oke & Deane Borough Council provided training for the initial Trustees on
their roles and responsibilities. It aso provides a programme of training for stsff and Trustees of voluntary
organisalions with Basingsloke Voluntary Action IBVAI which Trustees can attend as required.
ORGANISATIONAL STRUCTURE AND DECISION MAKING
Strategic decisions are made by the Board which meets at least quarte￿. The day to day operation of the
services that are provided is delegated to the Contract Manager. Regular reviews of operating performance are
conducted by the Trust In addition the Board has held dedicated Conferen￿ sessions to review strategy and
policy objectives.
PAY POLICY
The Trust has an agency agreement with Serco Leisure Operating Ltd. The pay policy for the senior salaried '
staff al Serco is set out by the Serco Management al the beginning of each financial year. An overall
percentage review level is sel and factors are laken Into account including but not limited to perfom)ance,
market rates and retention risk. Annual performance appraisals are carried out in accordance with a published
structure and timetable.
RISK MANAGEMENT
Contradual and financial risks to the Trust are controlled through the prinapal contracts under which the Trust
operates. The lemis of leases under which the Trust operates, and the agency agreements with the operator,
protect the finan￿al posib.on of the Trust. Serco our managing agenl is responsible for any operating loss.
Regular monrtoring of operabonal matters is carried out by the local Council in eonjunth.on ￿th the Trust to
ensu¥e agreed key performance standards are complied wrth.
Page 2

BASINGSTOKE & DEANE COMMUNITY LEISURE TRUSTI
IA company limited by guaranteel
The TTUStees through their operating agent have Carried out a risk assessment of their operations and will
continue lo monitor these on a regular basis. Principle risks are covered in detailed operating procedures and
policies of our operating agent. We have reviewed these including their Risk Register and risk management
plans and consider them robust. Biennial independenl audits of Health and Safety arrangements are camed out
and action plan5 maintained to add￿sS any concerns.
The Trust has reviewed its govemance prrtedures and has instituted an annual ¢yck of reviews of all policies
and procedures.
The Trust also recognises the need to keep current Ihe skills and complement of Trustees.
REVIEW OF THE YEAR
Covid-19
The Trust has had a difficult year Wlith the faolitie5 having to ck>se for a large part of the year due lo the
pandemic. Below is a summary of what was happening with the facilits.es
April 20-Juty 2020
In line with the govemmenl guidelines al three facilities remained dosed for this period. with the exception of the
Goff centre which re-opened partially on the 16th May and fully on the 20th June_
During this time all but 3 members of staff were plaeed on furlough. wilh eosts recovered via the govemments
job retention scheme. nearfy 160 in tolal.
July 2020- November 2020
July 26th Aquadrome and Tadley were able to join the Golf Centre in re-opening their doors to the public. They
were required lo have an on-line booking system with signth¢antty reduced patronage capacity. We had lo
provide additional eleaning, staff training. adjuslmenls to fresh air intakes, social distancing. one-way systems.
ck)sure of changing a￿a$, showers and lockers. All of which led to a successful re-opening with membe¥s and
the general public retuming.
5th November- 2nd December
Government announcement once again required all facilitt.es to close for a minimuffl of 4 weeks. All three
facilities closed, staff placed back on Furlough and cost saving measures were implemented.
2nd December- 24th December
All three sites remained open as Hampshire was placed in Tier 2 for the period, although patronage did remain
low throughout at less than 30% utslisalion.
2Sth December 2020 - April 12th
Hampshire was placed into T￿r 4 and we were forced to closed the doors of the three sites once again. Again,
placing all but S staff on furlough. with the sites again closed to the public. energy reduction measures were
again put into place and staff and cuslow communication streams were again imple￿￿nted.
The Golf Centre was allowed to reryopen on 29th March 21
Obje¢tives and Activities
POLICIES AND OBJECTIVES
The Tfust has been estsblished for the benefit of the Basingsloke and Deane Borough area lo
Provide. procure or assist in the provision of facilities and seryices for reueats'onal, sporting or other I
eisure time occupation in the interests of social weltare. Such facilities are provided lo the public at large
except that special faalities may be provided for persons who by reason of their youth, age, infirmity or
disability, poverty or social or eeonomie circumslanees may have need of special facilities and services.
Prornole community participation in healthy recreation. andlor,
Such other charrtable purposes beneficial lo the eommunity consistent wth the objectives above as the
Trustees shall in their absolute discretion detetmine (the 'objeets').
Page 3

BASINGSTOKE & DEANE COMMUNITY LEISURE TRUST,
(A company limited by guaranteel
The Trust currently manages three fa￿li￿"eS on behalf of the community, the Basingsloke Aquadrome. Golf
Centre & Tadley Pool (since January known as the Tadley Health and Fitness Centrel. The facilities at the
Aquadrome include 2 swimming p¢)ols, a lagoon wrth flumes. rapids and splash pools, gym with a fitness aTea
with 130 stations. teen gym suitable for young people from age 13 10 16 & a health suite. The Golf Centre
provides a par 3, 9 hole goll course and driving range and adventure golf coutse. The Tadley Pool provides
swimming pool, health surte and 45 stat￿n gym.
PUBLIC BENEFIT
The Trustees consider that the Charity satisfies the requireirents of the Charities Acl120111 and its charitable
purpose in that we provide access to healthy physical activib.es to the local wmmunity al a reasonable or
subsidized cost. We also provide a variety of community initiativeslaclivities designed to encourage people from
hard to reach groups andlor disadvantaged groups lo access our facilits"es.
Piior to Covid restrictions, special sessions were run for xhools induding special schools, chiklren and cardia¢
rehab. pre-hab and GP referrals. These had to cease or be reduced during the last year due lo Covid. Free
swimming was still provided for people with disabilrties and their carers, children aged 5 or under and talented
athletes during opening periods. We still provided an extensive programme of swimming lessons for both
children and adults during the periods we were allowed lo by Covid regulations.
The Trust's pricing policy is, pricing for participat￿n. to ensure thal people a￿ not excluded by high charges.
We have concessionary prices al 60% of the full prices for children and young people aged 19 or under15 and
under Still freel and adults aged 60 or over. We have a special low income price of £1.60 per casual session or
209h of the full rate for people who are in receipt of one or more of the foll¢)wing". Universal Credit, Income
Support, Hou￿ng Benefit, Council Tax Benefft. IncJ)me Based Job Seekers allowance, and Pensions Credit.
ACHIEVEMENTS OF OBJECTIVES
Unfortunately, due to COV￿ and the frequent lockdowns. social distsnong and the redueed capauty of the
facilities it has not been possible to aCh￿ve the objectives we sel for oursdves last year.
We have not been able to further enhance the existr.ng leisure facilitses under the witrol of the Trust and
investigate opportunibes to bring new facilities under the Trust's management. The impTovemenls made in this
year were lo ensure that our premises were Covid safe. We had lo reduce the number of stations in OUT gyrns
to allow for Swal distancing and we PfovFded screens between cardio stations to ensure that our customers felt
safe.
A booking system was put in place to ensvfe that we could comply with Tesl and Trace requirement5 and to
ensure that we did not exeeed Covid safety numbers_
During the times when we were dosed we took measures to reduce the amount of utililies used as much as
possible whilst keeping the facilibes safe and able to open as soon as we were allowed to. Unlike some leisure
ilities we opened to the pU￿1C as soon as lockdown re5tricb.ons were removed.
All our facilib.es were opened on the first day that we were allowed to do so by Govemment policy even though
they were on restricted capacity due to social distsncing and fresh air vents"laborb reqU1￿Ments_
During closures our staff were trained in how to help peopte wth Covid recovery programmes for ¢ustomers who
have long Covid and for those who had k)sl kvels of fitness and need to work on regaining them safely.
FINANCIAL REVIEW
We would like lo thank Basin9Stoke and Deane Borough Counal and our agent Serco Leisure for the support
we have been given. We have also taken advantsge of the following grants.. National Leisure Recovery Funds
and the Local Restrictions Support Grants and from the new financial year we will receive restart grant5 for each
of our facililies.
To reduce" our staffing costs. we have taken advantsge of the inth.al fvrlough scheme and then the flexible
Page 4

BASINGSTOKE & DEANE COMMUNITY LEISURE TRUST,
IA company limited by gvarantee)
furlough scheme.
The financial srtuation was challenging during the peri¢xl. The overall result is a defi¢il in the year of £80,890 and
Trustees conb.nue to monitor performance on a regular basis.
RESERVES POLICY
The trust has an agency agreement wth Serco Leisure Operating Ltd for the operation of the services provided
by the Trust,. this agreement makes Serco liable for any def￿1t In the operating costs protecting the trust and its
services and ernployees. The poliey of the Trust Is to have at all ts'mes sufficient reserves lo meet obligations not
covered by this agreement. At the end of the reports'ng period, the Trust held reserves of £93.940. no amount of
these reserves is restricted. Of this amounL £20.000 is held as a general reserve lo service any unforeseen
requirements. The balance is reviewed regularly and has historically been used to contribute to facility
improvernenls and upgrades either in part or entirety. The balance is expected to be committed to new or
exisb'ng projects in the 12 to 18 month period following the financial year end. There are no reserves that can
onty be realised by disposing of a fixed asset or programme related inve5trnenL
PLANS FOR ThE FUTURE
Trust Objectives 2021122
These will be dependant on any Covid relaied restrictions on opening and the capactty of the facilitses.
To increase the patronage of our facilrties
To re4fblroduce our community initiatives
To improve the ffinancial viability of the facilits'es
To improve the health and wellbeirbg of the peopk of Basingsloke & Deane
To work with Basingsloke and Deane 8orough Council lo ensure that our faalities al the forefront of the
Borough's policies lor health and wellbeing.
GOING CONCERN
In their assessment of going concem the Trustees have consrflered the current impact on the business as a
result of the Covid-19 virus and any lasts.ng effects it may have on patronage at the Twsys facilitses.
The Trustees continue to regularly update the annual forecasts and cash fknws based on the latest forecast
infomiation that the business has available. It has undertaken a range of actions to ensure that il has sufficient
apacity in place to meet operatsng cash requirements for the foreseeable future. These action5 include Tegular
dialogue wlh Basingstoke & Deane Borough Council on the availability of financial support where required and
ensuring that all costs are closely monitored.
The Trustees meet regularly and as at the dale of the signing of these accounts the informab.on used to forecast
the future viability 15 based on a sel of up to date robust foTeeasl of revenue and patronage.
Having regard to the above, the Trustees believe rt appropriate lo adopt the going concem basis of accounting in
preparing the financial statements.
DISCLOSURE OF INFORMATION TO AUDITORS
Each of the persons who a￿ Trustees at the time when this Trustees, Report is approved has confirmed that..
so far as that Tnjstee is aware. there is no relevant audit infomiation of which the chantable company's
auditors are unaware, and.,
that Trustee has taken all the steps that ought to have beerb taken as a Trustee in order tr) be aware of any
relevant audrt information and lo establish that the charitable company's audrtors are aware of that information.
AUDITORS
Crowe UK LLP have indiealed their willingness to continue in off￿. The Designated Trustees will propose a
motion re-appointsng the audttors at a meebng of the Tnjstees.
Page 5

BASINGSTOKE & DEANE COMMUNITY LEISURE TRUST
IA company limited by guarantee)
In preparing this report. the Trustees have taken advantage of the small companies exemptions provided by
section 415A of the Companies Act 2006.
This repor( ineorporats.ng the Strategic report, was approved by the Trustees., in their eapacity as company
directors, on
and signed on their behalf by..
Chairman
Page 6

BASINGSTOKE & DEANE COMMUNITY LEISURE TRUST,
IA Company limited ty guarantee)
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF BASINGSTOKE & DEANE COMMUNITY
LEISURE TRUST
Opinion
We have audited the financial statements of Basingstoke & Deane Community Leisure Trust I
(the
'charilable company'l for the year ended 31 March 2021 set out on pages 11 to 24. The financial reporting
framework Ihat has been applied in their preparats.on is applicable law and United Kingdom Aeeounling
Stan(Jards, including Financial Reporting Stsndard 102 'The Financial Reporting Stsndatd applicable in the UK
and Republic ol Ireland, (United Kingdom Generally Accepted Accounty"ng Practice).
In our opinion the financial statements..
give a true and fair view of the stale of the chantsble companws affairs as at 31 March 2021 and of ils
incoming resources and application of resource5. including its income and expenditure for the year then
ended".
have been property prepared in aceordan* with Unrted Kingdom Genernlty Aetepted Aecountirrfj
Practice, and
have been prepared in accordance with the requirements of the Charities Act 2011.
Basls lor opinion
We conducted our audit in accordance with Inlemational Standards on Auditing IUKI IISAS IUKII and appluble
law. Our responsibilitses under those stsndards are fijrther described in the Auditorfs responsibilities for the audrt
ol the financial slalements section of our reporL We are independent of the charitable company in accordan
th the ethical requiremen15 that are relevant to our audit of the financial statements in the United Kingdom,
including the Financial Reporting Council's Ethical Standard. and we have fU￿illed our other ethical
responsibilities in accordance with these requirements. We believe tt￿t the audit evidence we have obtained is
sufficient and appropriate to Provide a basis for our opinion.
Conclusions relating to going concern
In auditing the financial statements, we have concluded that the trustees. use of the 90ing concem basis of
accounting in the preparation of the finan￿al statements is appropriate.
8ased on the work we have performed. we have not idenb.fied any material urbcertainties relating lo events or
conditions that. individually or collectivety. may cast significant doubt on the charity's ability to eonlinue as a
going concern for a period of al least tsvelve months from when the finanual statements are authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the
relevant sections of this report
Page 7

BASINGSTOKE & DEANE COMMUNITY LEISURE TRUST,
IA company limited by guarantee)
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF BASINGSTOKE & DEANE COMMUNITY
LEISURE TRUST
Other Infomiation
The Tiuslees are responsible for the other infom)abon. The other informats.on comprises the informatson
included in the Annual ￿POrt. other than the financial stalements and our Auditorfs report thereon. Our opinion
on the finanual statemen15 does not cover the other infom)ation and we do not express any form of assurance
conclusion thereon.
Our responsibility ￿ to read Ihe other infomiats.on and. irb doing so, ￿nsider whether the other information is
materially inconsistent with the financial statements or our knowledge obtained in the avdil or othetwise appears
lo be materially misstated. If we idents.fy suth material in¢onsislen¢ies ¢y apparent material misstaternents. we
are required lo delemine whether there is a material misststement in the financial slalements or a material
misslalemenl of the other informaty"on_ If, based on the work we have perfomied. we conclude that there is a
material mi551atement of this other infomktion. we are required to report that fact.
We have nothing to rep¢M in this regard.
Matters on whlch we are requlrnd to report by exception
We have nothing to report in respect of the foll¢)wing matters where the Charities IAccounls and Reports)
RegulalbJn5 2008 requires us to report lo you if. in our opinion..
the informats.on given in the Trustees. fewt is inconsistent in any material respect with the financial
statements", or
Sufficient accounting Tecords have not been kept". or
the financial statements are not in ¥gree￿￿nI wrth the accounting records and retums.. or
we have not received all the infommtion and explanat￿n5 we require for our audiL
Responsibilities of trustees
As explained more fiJlly in the Trustees, responsibifrties statement, the Trustees {who are also the directors of
the charitable company for the purposes of company lawl are responsible for the preparation of the financial
statements and for being satisfied that they give a true and fair view. and for such intemal control as the
Trustees determine is necessary to enab￿ the preparab.on of financial statements that are free from material
mis5tstement, whether due to fraud or error.
In prepanng the financial ststements, the Trustees are resFX)ngble lor assessing the charitable company's ability
lo continue as a going concem. disclosing. as applicable, matters related to going concem and using the goin9
concem basis of accounting unless the Trustees either intend to liqumjate the chartsble company or lo cease
operab"ons, or have no realistic allemalive but lo do so.
Page 8

BASINGSTOKE & DEANE COMMUNITY LEISURE TRUST,
IA Company limited by guarantee)
INDEPENDENT AUDITOR'S REPORT TO ThE MEMBERS OF BASINGSTOKE & DEANE COMMUNITY
LEISURE TRUST
Audltorfs responsibilities for the audit of the financial staternents
We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with
the Act and relevant regulations made OT having effect thereunder.
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free
from material misstalemenl, whether due to fraud or error. and lo issue arb Auditorfs report that includes our
opinion. Reasonable assurance is a high level of assurance. but 15 not a guarantee that an audit conducted in
accordance with ISAS IUKI will aKvay5 delect a material misstslement when il exists. Misstatements can arise
from fraud or error and are Considered material rf. individualty or in the aggregate, they could reasonably be
expected lo influence the economic decisions of users taken on the basis of these financial ststements.
Extent to whlch the audlt was ¢onsldered capable of delecllng Irregularities. Includlng fraud
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We ￿entified and
assessed the risks of material misslalemenl of the ffinancial statements from irregularities, whether due to traud
or error, and discussed these betsveen our audit team. We then designed and performed audit proceduIes
responsive lo those risks, including obtsining audit evidents suffieient and appropriate to provide a basis for our
opinKtrn.
We obtained an understanding of the legal and regulatory frameworks within which the organisation operates.
focusing on those laws and regulations that have a direct effect on the deterniination of material amounts and
disclosures in the financial stslemenls. The laws and regulations we ￿nsidered in this context was Financial
Reporting Standard 102. We assessed the required compliance with these laws and regulations as part of our
audit procedures on the related financi￿ statement items.
In addition, we considered provisions of other laws and regulations that do not have a direct effeel on the
financial slalemenls bul compliance wrth which might be fundamental to the organisalion's ability to operate or to
avoid a material penalty. We also consKlered the opportunths and incenb.ves that may exist within the
organisalion for fraud.
Auditing standards limit the required audit prcKedures to identr.fy non-compliance with these laws and regulations
to enquiry of the Trustees and other management and inspeth.on of regulatory and legal correspondence, rf any.
We identified the greatest risk of material impact on the financial statements from irregularities, including fraud.
to be within the recognition of income and the override of controls by management. Our audit procedures to
respond to these risks included enquiries of management about their own identificab.on and assessment of the
risks of irregularities, sample testin9 on the posting of Journals. reviewing accoLbnling estimates for biases and
reading minutes of meetings.
ving to the inherent limitats.ons of an audi( there is an unavoidable risk that we may not have detected some
material misstatements in the finanaal stslements. even though we have properly planned and performed our
audit in accordance with auditing stsndards. For example, the further removed non•eompli8nce wlh laws and
regulations lirregularitiesl is from the events and Iransactsons reflected in the financial 5tstements, the less like
the inherently limited procedures required by auditing standards would Klenlfy it. In addl￿n, as with any audit,
there remained a higher risk of non4letection of irregularities. a5 these may involve collusion, forgery, inlents.onal
omissions, misrepresentations, or the overnde of inlemal eonlrols. We are not responsible for preventing non
compliance and cannot be expected to detect non•compliance wth all laws and regulations.
A further de$eriplion of our responsibilities for the audit of the finanaal slatements is l¢)cated on the Financial
Reporting Council'5 website at." www.frc.org.uklaudilorsresponsibilits.es. This description fomis part of our
Audilols reporL
Page 9

BASINGSTOKE & DEANE COMMUNITY LEISURE TRUST
IA company limited by 9uaranteel
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF BASINGSTOKE & DEANE COMMUNITY
LEISURE TRUST
Use of our report
This report is made sow to the tharitsble compan¥s trustees, as a body, in accordance with Part 4 of the
Charities {Accounls and Reports} Regulations 2008. Our audit work ha5 been undertaken so that we rnight stale
to the charitable company's trustees those matters we are required to stste to them in an Audilorfs report and for
no other puTp05e. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone
other than the charitable company and its trustees, as a body, for our audrt work. for this report. or for the
opinions we have formed.
Alastair Lyon (senior stalulory audrtorl
for and on behalf of
Crowe U.K. LLP
Statutory Auditor
Aquis House
49-51 Blagrave Street
Reading
Berkshire
RG1 1PL
Dale..
Page 10

BASINGSTOKE & DEANE COMMUNITY LEISURE TRUST
IA company limited by guarantee)
STATEMENT OF FINANCIAL ACTIVITIES INCORPORATING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2021
Unrestricted Restricted
funds
funds
2021
2021
Total
funds
2021
Total
funds
2020
Nots
Incorne from:
Charitable activities
Investments
Other income
1.528.800
1,528,800
4, 170, 733
115
12.160
1,305.875
13.561
1.319.436
Total income
2.834.723
13.561
2,848.284
4, 183.008
Expenditure on".
Chaiitable activities
2.91S613
13.561
2.929,174
4.200.117
Total expendilure
2,915,613
13,561
2,929,174
4,200,117
Net expenditure before other recognised
galns abid losses
Not movement In funds
180.8901
180.8901
180.890}
180.890
(17, 109)
(17, 109)
Reconciliation of funds:
Totsl funds brought fonmard
302.960
302,960
320,069
Total funds carried forward
222,070
222,070
302,960
The notes on pages 14 to 24 fomi part of these finanual statements.
Page 11

BASINGSTOKE & DEANE COMMUNITY LEISURE TRUST
{A Company limitèd by guarantee
REGISTERED NUMBER: 05485349
BALANCE SHEET
AS AT 31 MARCH 2021
2021
2020
Note
Flxed assets
Tangible assets
Curront assets
Stocks
Debtors
Cash at bank and in hand
128,130
193.904
9.001
875.970
164.382
t9.266
358, 140
508,427
10
1.049.353
885,833
Creditors: amounts falling due within one
year
11
1955.4131
(776, 777)
Net current assets
93,940
109.056
Net assets
222.070
302,960
Charity Funds
Unrestricteé funds
12
222.070
302.960
Total lunds
222.070
302,960
The company's ffinancial statements have been prepared in accordance the provisions applicable to
companies subject lo the small companies regime.
The Trustees consider that the covrpany is enth.tled to exemption from the requirement lo have an audit under
the provisions of section 477 of the Companies Act 2006 1.the Act") and members have not required the
company to obtain an audit for the year in question in accordance with section 476 of the Act. However, an audit
is required in accordance with section 144 of the Charities Act 2011.
The Tfuslees aCknO￿ed9e their responsibilitses for Wnpl￿.ft9 the requirements of the Act with respect to
accounting records and the preparation of financial statements.
The financial statements were approved and aLrthorised for issue by the Trustees on
signed on their khalf, by..
Z£>
Richard Eldrldge,
reas
The notes on pages 14 to 24 form part of these financial ststements.
Page 12

BASINGSTOKE & DEANE COMMUNifi LEISURE TRUST
(A company limited by guarantee)
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2021
2021
2020
Nots
Cash flows from operating activities
Nel ￿5h used in operating ath"vrties
14
1333,090)
(201,236)
Cash flows from inV￿ting o¢tivities:
Interest
Purchase of tsngible fixed assets
115
(77,452)
111.003)
Nel cash used in investing adivitie5
110.955)
(77,337)
Change in cash and cash equivalents in the year
Cash and cash equivalents brought foFward
{344.045)
508.427
(278, 573)
787,000
Cash and cash equivalents carried forward
15
68.829
508,427
The notes on pages 14 10 24 fomi part of these financial statements.
Page 13

BASINGSTOKE & DEANE COMMUNITY LEISURE TRUST.
IA company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2021
Accounting Pollcles
1.1 Basls of preparalion of financlal ststements
The financial stalemenls have been prepared in accordance with Accounting and Reporting by
Charities.. Statement of Recommended Practice applicable lo charities preparing their acwunts in
accordance wlh the Finanual Reporting Stsndard applicable in the UK and Republic of Ireland
IFRS 1021 leffeth.ve 1 January 20151- (Charitres SORP {FRS 10211. the Finanual Reporting
Stsndard applicable in the UK and Republic of Ireland IFRS 102) and the Companies Act 2006.
Basingstoke & Deane Communty Leisu￿ Tfust
meets the definitson of a public benefit entity
under FRS 102. Assets and liabilitses are inrtially recognised at historical ￿$t or transaction value
unless otherwise stated in the relevant accounkn.ng pclicy.
Basingstoke & Deane Communty Leisure TnJst'
by FRS 102.
,constitutes a public benefft entity as defined
1.2 Company status
The company is a ￿rnPany limited by guarantee. The members of the cornpany are the Trustees
named on page 1. In the event of the company bein9 wound up. the liability in respect of the
guarantee is limited to £1 per member of the company_
1.3 Going ¢oncem
'In their assessment of going con￿rn the Trustees have consklered the current impact on the
business as a result of the CovKI-19 virus and any lasty.ng effects rt May have on patronage at the
Tiusl'5 facilitie5.
The Trustees tontinue to regularty update the annual forecasts and cash flows based on the latest
fofecast information that the business has available. 11 has undertaken a range of actions to ensure
that il has sufficient capa￿ty in place to meet operating cash requirements for the foreseeable lulure.
These acts'ons indude regular dialogue with Basingstoke & Deane Borough Council on the availability
of financial support where required and ensuring that all costs are closefy moniiored.
The Trustees meet regularfy and as at the date of the signing of these aceounls the infomabon used
to forecast the future viabil'ty is based on a set of up to date robust forecast of revenue and
patronage.
Having regard lo the above, the Trustees believe it appropriate to adopt the going coneem basis of
accounts'ng in preparing the finanual ststements.
1.4 Company status
The charity is a company limited by guarantee. The members of the company are the Trustees
narned on page 1. In the event of the charity being wound up, the liability in respe￿ of the
guarantee is limited lo £1 per member of the charity.
Page 14

BASINGSTOKE & DEANE COMMUNITY LEISURE TRUSTI
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2021
Accounting Policies Itontinued)
1.5 Income
All income is recognised once the company has entrtlement to the income. rt is probable that the
income will be received and the amount of income receivable can be measured reliably.
Fof legaeies, entitlemerbl is taken as the earlier of the dale on which either". the Company is aware
that probate has been granted. the estate has been finalised and notsficatson has been made by the
executoilsl to the Trust that a distribub.on will be made. or when a distribution is received from the
estate. Receipt of a legacy, in whole or in part. onty considered probable when the amount can
be measured reliably and the company has been notified of the executor's intention lo make a
dislribulion. Where legacies have been notified to the company. or the company is aware of the
grants.ng of probate. and the criteria for income reeognilion have not been met, then the legacy is
treated as a contingent asset and disdosed if material.
Donated seThices or facililtes are recognised when the corry>any has ¢ontrol over the item. any
conditions associated wth the donated rtem have been met, the ￿ceipt of economic benefit trom
the use of the ￿rnPany of the rtem is probable and that economic benefit can be measured reliably.
In accordance wth the charib.es SORP (FRS 102), the general volunteer time of the Friends is not
recognised and refer lo the Trustees. report for more infomats.on atKJul their contribution.
On receipt. donated professional services and donated facilities are recognised on the basis ol the
value of Ihe gift to the company which is the amount the company would have been willing lo pay lo
obtain services or facilitr.es of equivalent economic benefit on the open market,. a corresponding
amount is then reccgni5ed in expendrture in the period of receipL
Income tax recoverable in relatson to donatr.ons reeeived under Gift Aid or deeds of ￿venant is
recognised at the tsme of the donation.
Income tax recoverable in relation to investmenl ineome is recognised at the b.me the investment
income is receivable.
Grants are accounted under the accruals model as permitted by FRS 102. Grants of a revenue
nature are recognised in the statement of comprehensive income in the same period as the related
expendrture.
1.6 Expendtture
Expenditure is recc43nised ￿ce there is a legal or ￿nStruCtIve obligation lo transfer economi
benefit to a third party. rt is probable that a transfer of economic benefits will be required in
setlement and the amount of the obligation can be measured reliably. Expenditure is classified by
ath'vity. The costs of eath acbvity afe made up of the totsl of direet eosls and shared costs.
including support costs involved in undertaking each activity. 01￿ct costs attributable to a single
activity are allocated direcuy to that ath"vty. Shared costs which contribute to more than one activity
and support costs which are not attributable lo a single acts.vity are apportioned tye￿een those
ath'vilies on a basis consistent with the use of resou￿S. Central staff costs are allocated on the
basis of time spent. and depTeeiats"on charges allocated on the portion of the asset's use.
Charitsble activthes and Governance costs are cosls incurred on the company's educational
operations, including support costs and costs relab.ng lo the governance of the company
apportioned to charrtable actM"ties.
Page 15

BASINGSTOKE & DEANE COMMUNITY LEISURE TRUST-
{A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDEO 31 MARCH 2021
Accounting Policies {¢oThtinued)
1.7 Tangible Ilxed assgts and deprnciation
All assets. with the exception of leasehokj improverrents, costing ￿)re than £1,000 are capilalised.
Leasehofd improvements are not capitalised as all facilikn'es are owned by Basingstoke and Deane
BoTough Council and. therefore. any benefil denved from the improvements is not enjoyed by the
Trust.
Tangible fixed assets are carried al cost. net of depre￿atIon and any provision for impairment.
Depreciation is provided at rates calculated to write off the cost of fued assets, less their estimated
residual value, over their expected useful lives on the following bases..
Fixtures and fittings
3- 5 years straight line
1.8 Interest receivable
Interest on funds held on deposit is included when ￿CeiVable and the amount can be measured
reliably by the company,. this is normally upon nob"fication of the interest paid or payable by the Bank.
1.9 Stocks
Sl(Kks are valved at the lower of cost and net reali5able value after making due allowance foi
obsolete and slow-ryovlng stocks. Cost includes all direct costs and an appropriate propott'on of
fixed and varIa￿e overheads.
1.10 DebtOTS
T[￿e and other debtors are recognised at Ihe settlement amount after any trade discount offered.
P￿paYments are valued at the amount prepaid net of any trade discounts due.
1.11 Cash at Bank and in hand
Cash at bank and in hand includes cash and sI￿rt temi ht9hly liquid investments with a short
maturity of three months or less from Ihe date of aquisits.on or opening of the deposit or similar
account.
1.12 Liabilities and provlslons
Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past
event, it is probable that a transfer of economic benefft will be required in settlement, and the
amount of the settlement can be esbmated reliably. Liabilities are recognised al the amount that the
ompany anticipates il will pay to setle the debt or the amount rt has receNed as advanced
payments for the goods or 5eNices it must provide. Provisions are measured at the best estimate of
the amounls required to settle the obliga*"on. Where the effect of the time value of money is
material. the provision is based on the present value of those amounts, discounted al the pre-tax
discount rate that reflects the risks specific lo the liability. The unwinding of the discount is
recoynised within interest payable and similar charges.
Page 16

BASINGSTOKE & DEANE COMMUNITY LEISURE TRUST I
(A company limited by guarantee}
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2021
Accounting Policies Icontlnued)
1.13 Financial instruments
The company only has financial assets and financial liabilrties of a kind that qualify as basic financial
insliumenls.
Basic financial instruments are initialty recognised at transacbon value and
subsequently measured at their settlement value with the excepknon of bank loans which are
subsequently measured at amortised cost using the effective interest method.
1.14 Taxation
The company is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act
2010 and therefore it meets the definition of a charitable company for UK torporation lax purposes.
Accordingly. the company is potenlialty exempt from taxation in re4)ect of income or capital gains
receNed within categones covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Sectson
256 of the Taxation of Chargeable Gains Act 1992. to the extent that such ineome or gains are
applied exdusively lo charitable purposes.
1.15 Pensitins
The company operates a deffined contribution pension scheme and the pension charge represents
the amounts payable by the company to the fund in respect of the year.
1.16 Fund accounting
General funds are unrestricted fvnds whth are avalable for use al the discrets.on of the TTLislees in
furtherance of the general objeth.ves of the cnmpany and whieh have not been designated for other
pu¥poses.
Restricted funds are funds which are to be used in accordance with specific restrielions imposed by
donors or which have been raised by the company for partTr'cular purposes. The costs of raising and
administering such fund5 are charged against the 5peufic fvnd. The aim and use of each restricted
fund is set cMJt in the notes to the financial ststements.
1.17 Critical accounting ￿timate5 and areas of judgment
In the aPpI￿￿'0n of the eharity's accounting Frf)I1￿es. whieh are described in note 1. Trustees are
required lo make judgements, estimates and assumptions about the Car￿n9 values of assets and
liabilitEs that are rbot readily apparent from other sources.
The estsmales and underlying
assumptions are based on historical experience and other factors Ihal are considered lo be
relevant. Actual results may differ from these estsmales.
The eslimales and underlying assumplions are revEwed on an on-going basis. Revisions lo
a￿oUntIng estimates are recognised in the period in which the estimate is revised rf the revision
affects onty that period or in the period of the revi&on and fvture periods if the revision affects the
current and future pericojs.
The trustees consider that thefe are no malenal judgements in applwng ac¢ounting policies or key
sources of ests"mation uncertainty.
Page 17

BASINGSTOKE & DEANE COMMUNITY LEISURE TRUST,
IA company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2021
Net incom•ll•xpendl￿rnI
This is ststed after charging".
2021
2020
Depreciatson of tsngible fixed assets..
- owned by the charity
Audilovs remuneration - audit
76.777
11.790
70, 662
17,450
Othei income
Unrestrictsd
funds
2021
Restricted
funds
2021
Totsl
funds
2021
Total
funds
2020
Grants receivable
Govemrrent grants receivable - CRJS
609.846
696.029
13.$61
623.407
696,029
12,160
1,305.875
13.561
1,319.436
12,160
Total 2020
12, 160
12.160
Income from ehari¢abl• aetivitt
. Unrestricled
funds
2021
Restricted
fund$
2021
Total
funds
2021
Total
funds
2020
Le￿Ure centre and pool expense5
1,528.81x1
1,528.800
4. 170. 733
Total 2020
4. 170, 733
4, 170. 733
Page 18

BASINGSTOKE & DEANE COMMUNrri LEISURE TRUST
IA company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2021
Anatysis of Expendlture by expendllure type
Slaff costs Depr•clatlon Other costs
2021
2021
2021
Total
2021
Total
2020
Leisure centre and pool
expenses
1,389,078
76.778
1.463,318
2,929.174
4.200.717
Total 2020
1.984.143
71.265
2, 144. 709
4,200,117
Included within other costs are govemance costs of £13.561 (2020.. £16.9741.
Staft Costs
Staff costs were as follows:
2021
2020
Wages and salaries
Social security costs
Oiher pension costs
1,280,619
83,728
24,731
1.851,524
99,874
32.745
1.389,078
1.984. 143
The average number of persons emph)yed by the company during the year was as follo￿.
2021
No.
164
2020
No.
206
No employee received remuneratr'on arrvJunting lo nve than £60.000 in either year.
During the year remuneration and benefits feceNed by key management personnel totslled £95,110
(2020. £93,881).
Trustees. remuneration
During the year, no Trustees received any remneraliin (2020- £NILJ.
Page 19

810.SINGSTOKE & DEANE COIAMUNtry LEISURE TRUST.
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2021
Tangible fixed assets
Fixtures and
fittings
Cost
Al 1 April 2020
Additions
650,530
11.003
Al 31 March 2021
661.533
Depreciatlon
At 1 April 2020
Charge for the year
4S6,626
76,777
At 31 March 2021
S33,403
Net book value
At 31 March 2021
128,130
Al 31 Maffjh 2020
193,904
stocks
2021
2Q20
Finished goods and good5 for resale
9,1101
19.266
10. Debtors
2021
2020
Trade debtors
Other debtors
Prepayments and accrved income
750,281
111,048
14,fA1
157.815
181,995
18,330
875,970
358, 140
Page 20

BASINGSTOKE & DEANE COMMUNITh LEISURE TRUST/ .
IA company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2021
11. Creditors.. Amounts falllng due within one year
2021
2020
Bank overdraft
Trade creditors
Other tsxation and social security
Accruals and deferred income
95.553
7.697
13.683
838.480
48,697
165,007
563,073
955,413
776, 777
Deferred income totalling £102,851 (2020." £134. 798) represents membership income received in
advance.
Page 21

BASINGSTOKE & DEANE commuN￿y LEISURE TrUST,
(A company limited by guarantee
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2021
12. Statement of funds
ststement of funds - currenl year
Balance at
31 March
2021
Balance at
1 April 2020
Incomo Expenditure
Unrestricted funds
General Funds
Other General funds
302.960
2,859.138 12,915,613)
(24,415
246,485
124,4151
302.960
2.834.723 (2,915.6131
222.070
Restricted funds
Council grants
13.561
{13,5611
Total of funds
302.960
2,848.284 12.929.174)
222.070
The restricted fvnd is made up of a grant received from Basingstoke and Deane Borough Council and
represents monies to be spent on annuJ govemanee costs and the legal costs associated with the
management contracL
statement of funds - prior year
8alance at
31 March
2020
Balance at
t Apn12019
Income Expenditu
General Funds
320.069
4. 170,848 (4, 187,957)
302, 960
Restricted funds
Council grants
12, 160
(12, 160)
Total of funds
320,069
4. 183.008 (4,200. 117)
302,960
Page 22

.BASINGSTOKE & DEANE COMMUNiff LEISURE TRUST,.
(A Company lirnited by guarantee}
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2021
13.
Analy¥i$ of net assets betw•eD funds
Analysis of net assets between funds- current year
Unrèstrictèd
nds
2021
Restricted
funds
2021
Total
funds
2021
Tarbgible fixed assets
Current assets
Creditors due wthin one year
128,130
1.049.353
1955.4131
128,130
1,049,353
{9SS.413)
222.070
222.070
Analysis of net assets belween funds - prior year
Unrestricted
funds
2020
Restricted
funds
2020
Total
runds
2020
Tangible fixed assets
Current assets
Creditors due within one year
193.904
885.833
1776. 7T7)
193.904
885,833
f776, 777)
302.960
302.960
1￿ Re¢onclllatSon of net movement In lunds to not cash flow from operatlng ac¢iYities
2021
2020
Net expenditure for the year (as per Ststement of Financial Activities)
180,8901
(17.109)
Adjuslment for:
Depreciation charges
Dividends. interest and rents from investments
Decrease l {increasel In stocks
Increase in debtor5
Increase I Idecreasel in eredrtors
76,777
{481
10.265
1517,8301
178,636
70. 662
fl 15)
(5,300)
(240,828)
{8,546)
Net cash used in operating adivllies
(333,0901
(201,236)
Page 23

BASINGSTOKE & DEANE COMMUNiff LEISURE TRUST '4.
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR ThE YEAR ENDED 31 MARCH 2021
is. Analysis of cash and cash equivalents
2021
2020
Cash in hand
Overdraft
164.382
{95.553
508.427
Total
68.829
508,427
16.
P•nsion commitments
The charity operates a defined contribul*)ns pension scherne. The assets of the scheme are held
separately from those of the charity in an independendy administered fund. The pension cost charge
represents contn"bution5 payable by the company to the fvnd and amounted to £24.731 (2020.. £32, 745).
17. Related party transactions
Renumeraliorb lo key management personal has been disc105ed in note 6. There were no other related
party transact￿nS in the period.
18. Controlling party
The charty is considered to be controlled by its board of trustees.
Page 24