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2021-12-31-accounts

PAGE
SCHEDULE OF ADVISORS
CHAIR'S STATEMENT
TRUSTEES'~AL REPORT AND REPORT OF THE 3-6
DIRECTORS
INDEPENDENT AUDITORS' REPORT 7-8
STATEMENT OF FINANCIAL ACTIVMES
SUMVIARY INCOME AND EXPENDITURE 10
ACCOUNT
BALANCE SHEET
NOTES TO THE FINANCIAL STATEMENTS 12-17

The following
directors hav
e held office since 1 January 2021:
Robert Atkinson
John Byrne
Hilary Fairclough (appointed 26November 2021)
Inayat Omarji
Sara Sharrock
John Shepley
David Singleton
Dr Margaret Talbot
~Cox
(resigned 26November 2021)

Unrestricted Restricted Total Total
Funds Funds 2021 2020
Notes
Income and endowments from
Grants 2,515,389 2,515,389 2,838,713
Charitable
activities
Leisure Centres 2,333,498 2,333,498 1,688,031
Investment
Income
Total 15 4,848,887 4,848,887 4,526,744
EXPENDITURE ON
Charitable
activities
Cost ofsales 4 44,420 44,420 30,502
Staffrelated 5 2,695,903 2,695,903 2,813,546
Building related 6 655,962 655,962 573,736
Services 7 121,455 121,455 55,487
Administration 8 489,396 489,396 504,661
Investment 9 135,362 135,362
Other expenditure 10 653,931 653,931 539,813
4,796,429 4,796,429 4,517,745
Governance
Costs
77,439 77,439 91,673
Total 15 4,873,868 4,873,868 4,609,418
Net income/(expenditure) &
Net Movement
in Funds
(24,981) (24,981) (82,674)
Fund balances
at I January 2021 268,852 268,852 351,526
at 31December 2021 243,871 243,871 268,852

2021 2020
Gross Income of continuing
operations
4&8489887 41526744
Total expenditure ofcontinuing
operations
~4,873,868 ~4,609,418
Net income/(expenditure)
for the financial
year ~24,981 ~82 674
(a)
Detailed
analyses ofexpenditure are provided in the Statement ofFinancial Activities.

GlhWTS 2021 2020
f,
Bolton Council 2,065,442 1,380,098
Losses funded by Bolton Council 466,961
JRS and other income 449,947 991,654
2,515,389 2,838,713
LEISURE CENTRES 2021 2020
Wetside 1,129,324 650,744
Dryside 136,963 107,164
Isospa 48,686 40,870
Isospa - membership 957,598 849,092
Food and beverages 26,504 22,308
Admission
fees
11 246
Other income 41,997 16,567
Cash variances (7,585) 1,040
2,333,498 1,688,031

FOR THK YEARENDED 31DECEMBER 2021
4. COST OFSALES 2021 2020
Food and beverages 20,034 18/75
Other saleable items 24,386 12/27
44,420 30,502
5. STAFFRELATED 2021 2020
Salaries and wages 2,256,747 2,341,797
Employers
liability
354,783 343,894
Other staff costs 60,145 109,543
Agency/SE
Staff
24/28 18,312
2,695,903 2,813,546
6. BUILDEVG RELATED 2021 2020
Repairs and maintenance 218,755 149,740
Utilities 355,947 368,014
Cleaning 76,935 55,454
Other 4,325 528
655,962 573,736
7. SERVICES 2021 2020
Marketing 89,667 32,639
Machine hire 910 524
Consumables 26,184 14,811
Other 4,694 7,513
121,455 55,487

8. ADMINISTRATION ADMINISTRATION 2021 2020
E
Communications 11,419 21,523
Bank charges 8,442 10,040
Other 219,511 261,915
Unrecoverable
VAT
238,593 206,342
Depreciation 11,431 4,841
489,396 504,661
9. INVESTMENT 2021 2020
Other 135,362
135,362
10. OTHER EXPENDITURE 2021 2020
Overhead
recharges
249,388 363,842
Insurance 69,035 75,971
Equipment
replacement
100,000
Management
fee
84,458
Surplus repayable to Bolton Council 251,050
653,931 539,813
11. GOVERNANCE COSTS 2021 2020
Legal and professional 74,164 88,398
Auditors
remuneration
3/75 3,275
77439 91,673
NOTES TO THE FINANCIAL STATEMENTS (Continued) NOTES TO THE FINANCIAL STATEMENTS (Continued)
FOR THX YEAR ENDED 31DECEMBER 2021
12. TANGIBLE FIXEDASSETS
Plant and
machinery
etc
COST
At 1 January 2021 18,152
Additions
At 31December 2021 18,152
DEPRECIATION
At 1 January 2021 6,721
Charge for the year 11,431
At 31December 2021 18,152
NET BOOK VALUE
At 31December 2021
At 31December 2020 11,431
13. DEBTORS 2021 2020
Trade debtors 224,997 61,167
Other debtors 311/55 466,961
Prepayments
and accrued income
74,886 174,839
611 138 702,967
14. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2021 2020
Trade creditors 42,527 241,782
Taxation and social security 49,689 30,968
Accruals and deferred income 1,284,578 1,195,676
1,376,794 1,468 426

Balance Movement in funds Balance
01.01.21 Incoming Resources 31.12.21
Resources Expended
Restricted Funds
Unrestricted Funds 268,852 4,848,887 (4,873,868) 243,871
Total funds 268,832 4,848 887 ~4,873,868 243,871

ANALYSIS OFNET ASSETSBETWEEN FUNDS ANALYSIS OFNET ASSETSBETWEEN FUNDS
Unrestricted Restricted Total
Fund balances at31December 2021 Fundsf Funds
f
Funds
are represented by:
Fixed assets:
Current assets:
Stock 11,264 11,264
Debtors and prepayments 611,138 611,138
Cash at bank 998/63 998,263
Current liabilities: 1,376794 ~3,376,794
Net assets 243,871 243,871