868510
THE GILLif4GHAM COMMU141TY AND LEISURE TRUST LIMITED
rATEMEKf OF ACCOUNT
FOR THE YEAR ENDED30 JUNE 2023
CONTENTS
Pa
Administrative InfoThation
2 - 5. Trusttt Directors. Report
6 - 8. Report of the AuditOTS
Statement of Financial Aciivities
Balance Sheet
Sratement of Cash Flows
12 - 20. Notes to the AccouDts
10.
•ACZVbK9T"
17
COMPNNES H￿SE
FLETCHER & PARTNERS
CHARTERED ACCOUNTANTS
SALISBURY

THE GILLif4GH
NITY Af4D
COMPANY INFORMATION
Dlreetors:
MT P D Silvtster CBE (Chair)
Mr M B Chapman
Miss L Day
MT R H Messer
MT G C Pledger
Mr M Walden
MrSCWard
MsLMWild
Appointed 23 January 2024
Appointed 23 January 2024
Appointed 10 May 2023
Appointed 10 May 2023
Resi￿)ed 25 October 2023
K¢y Mgn#g¢ment Personnel Mr A Wai51el]Nr J Pa
Mr J Panylms L Westby
Mr W Magee
General Manager
Operations Manager
Finance Mana#er
Regi$t¢r¢d
Riversrnect. HaTdin8s Lane, Gillingham. Dotset. SP8 4HX
Advi5er$:
Bankers
Lloyds Bthk plc
Accountants
Fletcher & Pattr¢rs, Crown Chamber& Bridge Stseet. Salisbury SPI 2L2
Soliciiors
Wilsons LLP. Alexandra House. Si Johns Sire¢ SalLsbury SPI 2SB
Company Number: Re8i5tered Company Number 06868510
Charity Iyurnber:
Rc8L5tCr￿ Charity Number 1138571

THE GILLINGHAM COMMuNrrY LEISURE TR
TRUSTEE DIRECTORS. REPORT
FOR THE YEAR EPIDED 30 JUNE 2023
LIMrrE
The Trusitt Director5 Ih•EiDafter TefeTTed to as Trustc¢s) pr¢5¢ni thE Annual Rewi and Accounts for tb¢ YUT
¢nd¢d 30 Jvnc 2023. which hav¢ been prepared so as 10 CCAT￿lY with the pro￿$1￿n$ of the Companies Act 2(K)6,
the Chariiies Act 2011 and Accounting and Reporting by Charliies". Siaitmcni of Rccornmend¢d Prnciice applicable 10
Charities preparing their accounts in accortsnce wilh Ihc FinarKial R¢p)rEing StaTOard applicabl¢ in the UK
and Republi¢ of Ireland IFRS 102) (effective l January 20191.
srRucfiiRL GOVERNANCE AND MANAGEMENT
The Charity is a compatsy limited byBuarnrbice. li was irKortknaied in E￿￿land on 3 A￿1 2009. The company w
re8lStered &% a Charity with th¢ Charity Commission on 26 (kicthr 2010. Th¢ Cowy Ih¢reinafteT r¢f￿¢d to as the
TTU$I QT Ch8riry1 1$ opetaied by its TDAstees Ivho meet penthliully. NewTnLStees are Teen]ited from among people who
have ath in*Te$i in furthering the aim5 of the Charitywiih 8 vi¢wto ensuriDg that 811 the rrttt55ary COTryt¢n¢iEs 8T¢
represented ￿￿thIn th¢ irusrtt body.
BACKGROUND TO FORMATION OF TJIE TRU&T, ITS ACTIVITIES AND ORWECTIVES
Th¢ Chanty is a subsidiary ofThe Thrtt Rivers Partnership. a community partnetshsp for GillinghaTh and d
surrounding are• ofNorth Dotsei. The Charity w&% cstabli5hed to injtially manage the redevelopment and ¢onstrnction
of the Rivetsmeel C¢Thtre in GilliDsha￿ ￿1¢h was Teop¢ned in Augusi 2010.
A SUMMARY0FTHEo￿8Cfs OFTHE CHARITY ASSETOUT IN ITSCOVERNING DOCUMENT
Thv ChariW$ objects are.. Ihe protwion for lh¢ public b¢nefii of commut)iiy partLCtpaii*Jn in healihy Tecmiion for Ihe
bentfii of th¢ inhabiianis of Gillirtgham. Dotse( and the 5urrouThdin8 areas in particular the provision of facilities for
swimtninK, ba$keiball, badmJt)ron. naball. indoor hockey. five a side r(N)Ib811. gymrtrasiKs and fkiness exercises and suth
t*h¢r chariiable healihy Tecreaiional stK)rrs oraciiTrrilics a5 the TnL5tecs shall from rim¢ io rime dete￿10¢, and such oiheT
lawfijl charitsble pyrp05cs fw the public b¢Th¢fLI as the Trustees shall from lime to lime deierniine.
SVMMARY OF MAif4 ACTJVJTIES OF THE CHARITY IN RELATION TO ITS OBJECTS
Tht Charity op¢rdles th¢ RI￿r5m¢¢I C¢ntye in Gillingh•m {op¢n to paylng cusion*rs SLn¢e Augu$1 20101 Ihe new
RJ"v¢rsMe¢t P¢rfornwn¢¢ {in¢l￿￿ing Space Infiatorsl site (owi io payirtgtust0￿ts frotn July 2022}, both in Gillingh&m,
NoTth Dorsei. The Charity conrinues t0PT0￿de the publjc with facilities for ex¢rcis¢ and a¢tiv¢ly pronw¢s the benefjts of
a healthy lifestyle, secing its¢ifas providin¥ a ¥¢tal service as a communily hub. The Chanty 15 rnanaBcd on a
s¢lf-5UStaining basis. li openies a café M knth siies and sells a selection of S￿MMIng T¢lat¢d itcms ai thc Riversmeel Cenire.
PUBLIC BENEFIT
The Iru$rees Confurn Ihat th¢yhAV¢ ¢oniplicd with the &Jry in Sttiioti 17 {5) of the Charities Act 201110 hav¢ regaTd
ro Ihc public t¢nefii Buidanct published by the Chariry Cornmission. Spccifiully. trustee5 ¢ortsider thai the
facilities for recrea1￿ll and Itisure will be a¥aiiable to all merrkn of IhB commufiity.
TRATEGIC REVIEW
ACHIEVEMENTS APID PERFORMANCE OF THE CHARITY
2022-2023 w8s • yeaT characterised by cornnwial challeng¢5 and signifJc•Tri ftw1￿len¢e tn ihe Charity's senier lea&Tship
team. Following the fragmented trading as a rcsult of Ihc'COVID ytaJs'1202(k221 the Chatity rnade streDU¢)us ¢fforts lo
ount ILS Co￿]r¢r¢i￿1 rrcovcry. During 2021-22 the BoaTd of TDJstets suffered a peri￿ of sigThificant disruption with
s¢veral ¢xperienc¢d ￿s￿¢S leaving- this ttsulted in 8 petithl when the Charity's 5cnior IcadcTS were Icss well supported
than hitherto.
A5 a resuli of ihe loyalry of rNJr methtslusEr3. our key rol¢ a$ a wmunityhub. and enetgeiic leadership. it bas become
evident that ihe Chariiy's mediU￿ter￿ tmspects wer¢ associated with wwth rather than purely survival. An energdi¢
new Genetal Manager was apwinled in September 2022 by a rrtwly ￿<0￿$11¢￿1ed Boatd of Tnksiees whith rapidly 50u8ht
10 en$ure thai il was well-iDform¢d and cap¥bl¢ of extrcisirtg its Str8iewc fvnctiotL8 appropriately. For se￿rnI monih5 the
n¢w BoaTd'5 a¢tiViri¢5 wcr¢ characlerised by a) playing'catch up. in terTt* of new l¢arning and bl agrceing and framing
the Board's corporate processes and pts¢tite.
The Charity has in Te¢enE year5 focused ils activities on ensuring ihai the qualily ofsejvice and equipmtnl that is offered lo
Ilie Il￿￿1 cummuniiy 15 of The hlghe$T standards. Alongside Ihe Kovernmtnt'$ (Awid Yaccination programrne. rhc whol¢
J5iness has demc4Jsrrared a reM1￿bIt rethjm 10 p￿(D￿d nwrthr5.

THE GILLINGHAM
OMMUNITY AT4D LEV
TRUSTEES, REPORT
FOR THE YEAR ENDED 30 Juf4E 2023
TR
IMJTED
ACHIEVEMENTS AND PERFORMANCE OF THE CHARITY (tolllinued)
The Board has..
L¢d Ihe d¢velopmeDi of a MO￿ prof¢ssional approa¢h to the pra¢ii¢¢ of recwiting and selecting new stsff.
Agrvd a ncw staffJn8 strncft￿e with the General Manager (and this bas involved the appoiDtment of the tlew
position of D¢puty G¢n¢ral Manager).
Support¢d the fjeneral Manager ID appointing a nutnber of o¢w Duty Managers in order to replac¢ staff who h8ve
departed.
Success￿1]Y navigaod through a period of challenging corporaie govem8nce.
In planning for the future in order to 8row the or8ani58tion as a mor¢ sewre route to eDsure sustainability, the tThstees
have..
StTaiegi¢ direction.. agreed ro a) redouble our efforts ro &em the losses ai OUT second sile ('Space InFlaiers'l. b)
pursue our solar array with Conrad Ener8y to provide some 6Wo of our ele¢tri¢ity Jn the futuie, ¢) Continue to
devote OUT short-tenn Strategic effort5 to ensu￿ that the launch of our second gym happens In a limely and
¢ommet¢ially astuie manD¢r and d) io r¢vi¢w at)d replace our lapsed Bu5ine55 Plan 2015-21 in the Goming year
Developing community relationships: Stren￿be￿1 our relationship with Gillingham Towil Council (including
Tnaking a presentation to the full Town Council on 24 July 2023). strengthened our relationship with Dextra
throughout the consttiLciion projecl and developed a productivc comTnercial ttlaiionship with Shaftesbury Town
Council {through offerin8 consulthn¢y 10 manag¢ Shaftesbury's Lido foi Ihe 2023 sumrTLer season. from March
2023 onwards), so produ¢ing a new in¢onx str¢am
New Gym.. ob￿l￿ed full planning permission lo support the more extensive us¢ of our second sJt¢, ai Sp2ce
Inflater5 Iwiih Dextra as landlord5) which 15 haying a large extension ¢onsiN¢ied by D¢xira which is due for
completion in autumn 2023. We continue lo plan for the launch of a new staie-of-lhe-art Strength 8nd ConditioThin8
Gym in our new building.
Finance.. succ¢ssfvlly applied fora new ¢onsolida*d loan (this 4ctivtty Wds effectively led by our Finance
Manager) from the Social Investmen¢ BoaTd to supw)rt expendirure on our new Strength and Condiiioning Gym
(£169,950- to be repaid by 2028) and 5UCCCSsfully applied to Dorsei Courteil for £57.456 Seciion 106 fundin8 (in
partnership with Magna Hou5insl to support continued improv¢m¢ots ai our base sile.
Re-imaginin8 Space IDflaters.' Our second site {'Spa¢e Inflaters,) continues 10 lose money, despiie Si￿1ficant Te-
or8anisaliort, operational Changes artd reducDons in staffin8 in order to reduce thcse losses. After many I￿nthS of
trying diffeTenl ways forward. Ihe Iru51ee5 have tsken the decision lo re-house Gymnastics (which is a successful
and growing area of the business) at the second site from September 2023 onwards.
Promoting GP Referrdls.. supported the G¢neral Manager and the Fitness Manager in promoting the use of our
community leisure centre for a gro￿n8 number of GP Referrdls. in partnership with l¢xal GP practices and
¢ommuniry health professionals. TIMS is an impornant aspect Of our role in PrOD￿ting posiiive physical and Tnental
health togeth¢r with the development of a new iDcoIne Streém for the busin¢ss (with over 40)/• of GP referrals
becoming members).
In order to ¢ope wilh the continuiDg implicatioDs of the Covid pandemic. the energy crisis and the current inflationary
pressures, tNsiees (stecred by the General Manag¢r} have:
Introduced an ener￿ sur¢harg¢ payable by all members from NoYembeT 1st 2022
Supported th¢ reduction of our tntrgy consumption by almost 41P/(* os a tesuli of active management (with the
GeneTal Manager championing this) and the inrrodu¢Lion of further ener8y saving equipment (e.g. the instsllation of
4ih generation LED lighting eie.).
Continue to purchase our energy al the best p)ssible market rdtes through our energy broker {oui' General Manager
and our Finance Manager are particularly focused on this vital areal. In parall¢l, w¢ are having a large solar array
installed {in patheiship with Conrad Energy) 50 that we can tske ad¥aniage of predictable and cheaper ¢nergy from
o susiainable source, 8Oln8 forwards. wing a Power Pur¢hast A8reemEnt (PPAI. This installation will be ¢ompl¢tcd
in JulylAuBUSt 2023.

THE GILLINGHAM COMMUP4TfY AND LEISURE TRUST LIMITED
TRUSTEES, REPORT
FOR THE YEAR ENDED 30 JUNE 2023
NATURE OF THE GOVERNtNG DOCUMEKf AND COP4STrrtmop4 OF THE CHARITY
The Charity LS ¢onsiiNied as a company limited by guaTaniee and is therefore governed by a rnemorandum and articles
of a550ciation. The directors of th¢ conyny are also tru5tee5 ofthe Charity. Eligibility for membership of ihe Chariry.
and of the board of trnstees is governed by the [￿en￿)randyM and artlcles of association. The charity objects restrict
the Charity io the operation ollei5ure facilitie5 for the benefit of Iwal res1det￿.
THE METHODS ADovfED FOR THE RECRUITMENT AP4D APPOINTMENT OF NEW TRUSTEES
Th¢ board aims to have a minimum of five trustees serv￿& ai any particular linK. Al least one Irustee Shall also bc a
IT￿$t¢¢ of The Thr¢¢ Rivers Parnership. Dorsei_ The Board has developed a new process for selecting additional tntstees..
potential Thew tnjsiees are considettd for appointsnent after the eompletjon of 8 questionnaire and after they have had the
opportunity to meet 811 the tnjstees infomjally. The Board then make5 a con5Ldered decision in tern￿ of appointing new
trustees who offer the Board added value. New Itustees are provided with irainin8 after they have been appointed tO8¢th¢r
with a si8nificanL library of key ¢oniex¢ual documeniaiion.
Due to a variety of factors (including the hnwlications of the COVtD pandemic together with a significant number of
trust¢¢ resignations). the Board Wds not able to perfonn ils role as fjJlly as it would have wanted to during 2021-22. The
Board now has a full tcam of trustees. the majority of whom were recruited during 2022-23. The Board has bccome rnuch
more confident in its capacity to offer strate8LC direciiot). devtloping its own fOTporate sensc of identity during this
formative period. The Board will contioue to improve its effectiveness and expects to strengtl*n lis Capaciry to offer
appropriate Strategic support to ihe b￿SIneSs d￿ring 2023-24
THE ORGANISATIONAL STRUCTURE OF THE CHARITY AIYD HOW DEcIsIof4S ARE MADE
The Board of trusices rnects regularly on a monthly basis &$ a fvll Board with face-t&face meetings. The Board reviews
the opeiaiion of the busirie&5. holding the General Manag¢r and his stsff to #ccount and lake5 all the key strategic and
investment decisions as a corporate entity. The Board is inforn)ed by regular w￿nthlY reports from the General Manager
and ihe Finance Manager and occasional staff presenlaLIOILS. The day-to4ay operation of the business 15 delegated lo the
mana8emcDt team lcd by the Getteral Mana8er
The company 1$ a $vb$sdiary cotnpany of The Three River5 Partne￿bIp, l)ors¢t, which is a charity that works closely
with statutory, non statutory and oiher r¢pTes¢ntstional bodie5 to promole communily PaTti¢ipation in healthy Tecreatitsn.
POLICIES OIY RESERVES
The trustees have r¢solv¢d to est2blish rcservcs lo provide for fvture a¢tivitie& and the trus￿S have wide powers of
inve5tm¢n¢. Th¢ rnajority of the Charity's reserves are represenied by fjxed assets following the developmeni of th¢ firsi
RiversMe¢t Centre.
IUSK
The trltsiees have idetttified the rnajor ri5k5 affecting clwity aThJ regularly review these risks to ensure that the
risks are managed effectiv¢ly by the ¢harity trustees and management.
The tnLsiees ale actively managing the T15ks posed by the energy ¢TiSiS. the challenge of secltring the optimum operaiional
etreetiveness foi both our Air Source Heal Pymps and our hoi water 5y5tem and the currenr inflaiionary piessures on
busin¢55 {particuiarly in relation to wage inflation and loss-msking actiwties at 'Spa¢e Inflitets.).
FINANCIAL REVIEW
The ¢ompany reeeiyed income of £1,531,57812022". £1.276.183). th¢ v8s1 m&joriry of ￿1¢h was membership Ind
admission fees from users of the Riwersmeet Leisure Centrc. and in 22123 the Space LnflatOT5 site a150, of £l.158,33l
(2022.. £1,022,690. Incom¢ from the Cafes on both sites in 22r23 wa$ £345.037. (2022.. Riversmeet only £205,664).
The company Incurred expendilure of £1.679.22512022.. £1.325.874). The company ha5 recorded a deficil of £147,647
compared to a d¢fJ¢it of £49,691 for ibe pr¢vious year. Ibe increase due t(Tr ir￿￿e&Sed.￿tRff and energy costs. Its both years
there were operating surpluses b¢fore depreciation charges arc rtCOEnised.
The cor1¥￿nY had nei assets al 30 Jun¢ 2023 of £3.761.634 (2022= £3,909281). Cash * 30 JUT* 2023 w £41,950
compar¢d with £196.119 in the prior year.

THE
ILLINCHAM
MMUPIITY AND LEI
TRL'sfEES' REPORT
URE Tru
ED
THE FUTURE
The Trust¢es are excita at the proSp￿ts for growth in the immediate ￿ll￿¢. Thè new Board of trustees has 8 strongmix
of different tal¢nts, a mor¢ ¢fftctiv¢ undtTStanding ¢)f ¢QTP)rote gownallee and deal of ¢nthu5iayn) 10 gw)orr
GCLT and its interuts. goTng forwards. Th¢ Board is focused on..
Continuing to develop our individual and Collective undeptstandin8 of the opeiational functioning of the
busine33 in order to contribute io GCLT'S thTther succes$ Ind offer the otwislltson the imaginative stsxte8iC
guidance and ov¢Tsight which it needs.
2. Sthgth¢Tring the Board of Tr￿St￿3 fijrther through th 8ppointmertof tn* with complementary skill s¢ts
ond ¢xperieDce. on a need￿lcd knis
3. Getting to know the leadership team ofkeystsff. sweningthem and yupporting 4mu¢h Stri)ngtr emphasis
on tsrg¢ted training in a coheTeni and ¢c￿l￿ate￿ manner.
4. ConsolidatiD8 and maiThtaining the fthic of all that GCLT nwiagt5 (e.& in5ts11ing LED lighting througho
both 5itel, PTo8f¢55ing th¢ plallned solor arny aiThe Rivetsmeet site). drtviog our energy eonsumptiort down And
enJuritt8 that vitsi ¢quipmeDi (e.& ourAir sour￿ Heat Pumps [ASHPsl, the rernot£ manasement of our ASHPS,
OUT hot w4teF System) is working efficient]y with suitable arrenganeftts fty rnaintewnce involvi￿ xpecialist
t¢dmieal $upporL
S. Working iowards th¢ Su¢¢¢5$￿ launch of ow new sttsof-th¢•art StruBth 8￿j Conditi(ming Gym and
SUPPDfting thc Grn¢ral Manager who is arting &s the project tnanagw of this imwrtant initiativ¢. Improve
marketing in pom¢Tship with ¢ornmuDity organisatiw4 Gillin&h8m Town Council. lo￿1 enwloy¢rs ets. Maximise
all oppommities for cross-marketing ai both sit&%.
6. IrnpTovin8 communication and rnarket(ng inparbJ¢rship with wnrnunty *akeholders. GilliDgkn Town
Council, Gillingham School. Ioc41 ¢rnployeT5 (esp. D¢xtra) ¢tc. Marimise 811 opportunities ￿r cross-m8JketTng 4¢
both sites and consider the need to ¢Qrnmi$5iOD ￿ternal Tnarketing Wn5uIt￿cY for the laut￿h of our mat￿f-the￿art
Strength and ConditiODin8 Gyrn.
AccouNfiNG AND REPORTING RESPONSIBELITIFS
Chuity law requires the Trustees to prepare fin￿Cial stslEn￿ts. for each financi￿ p¢riod in acwnknce with applicable
law United Kirt8dom Genejtlly AeceWEd AccouDtin8 P￿tice {UK GAAP) I￿1¢h give a true and fatrview of tt)e
fJnancÉal adiviii¢s of the wnyny during the y¢ar ond of its financial position at the end of the period.
In pr¢paring those StateM￿ls. the TNstees are reqUI￿d to:
l) Selec¢ suirable ￿OUn￿n8 polici#s thnd then ￿P]Y th¢m ¢on$istently.
2) Make judg¢menis and ¢5tirnat¢s that ￿e reasonabl¢ and prudon(
3} Stst¢ ¥Yh¢ther applicable ￿¢ounrin8 Stand￿d5 uDd statcmellts ofmrnme4Jded prn¢tice have been followei 5ubj¢
to any departures disc1ts5ed and explained in thE fin8DciaJ 5tstemeDrs.'
4) Prepare th¢ ￿0￿nts on a goiTTrg concun basis unle4 i( is inappropriate to •Sswne that th¢ company will conlinue
in operation.
Th¢ TrWIt￿ 8T¢ wn8ibk for keeping adequate ar￿￿￿t￿l8 records which disclose wtth re&sonabl¢ a¢¢Thcy at uny
time the financial position of the company at￿ which ¢Trabl¢ them to ¢nswe that the financial swernents comply with
the provisions of th¢ Companies Act 2006. They are Also responsible for5afeguarding th¢ of the ¢h8rtty and
hence for tskin8 reasortable steps for the prevention ddection of f¥wJd and other trr¢gul¥riW.
The Tnfftes confimi tha4 $0 far py they are awa￿. th¢T¢ is no relevani audtt intsnYAtion of which tlie ¢on)panls
auditors are unaware: and each Trustre h&8 taken steps whi¢h h¢ OT sh¢ ought To hive taken &$ a Trustre to mhkè
himself or herself awar¢ of any relevant audit infomiation and io esthblish that the eompattys au4itQTS ar¢ awar¢ of
that infom)Btion.
This report has been prepared in a¢cA)rd￿ce with the sp¢cial pmw$ions of Pirt 15 of the Companies Act 2006 relating to
small cDmpaDiBS.
SiÉll¢d On b¢half of th¢ TnJStees:
App
oyed by the Trustees on
Mr P Silyeater CBE

THE CILLif4GHAM COMMUNITY AND LEISURE TRUST LIMITED
INDEPENDENT AUDITORS, REPORT
F THE GTLLINGHAM COmMtJlY￿y & LEI
TO THE TRUSTEES
URE TRUST
IMITED
Opinio
Wt have audited ihe financi81 S￿le￿￿nts of The GilliTr8ham Cornmunity and Leisure Trust Lirnited (rhe'charity") for th¢ year
ended 30 Junc 2023 which ¢ompTise the StatemeTht of Financial Activities, Balance Sheet. the Cashflow Staiement, ajxl notes
to the financial siatements. including a sununary of si8nifJcani accounting policies. The financial reporting framework thai has
been applied in their preparation is applicable law and United Kingdom Ac¢ouniirtg Stsndards. including Financial Reportin8
Standard 102." The Financial Reponing Standard applicable in the UK and Rqjublic of Ireland (Unlied Kingdom Generally
Accepted AecouThting Practi¢e).
Ill our Opinio￿ the financial stsiemenis:
i) give a true 8t￿ fair view of the Sta￿ of ihe Charity's affairs at 30 June 2023 and of its incon* a￿d expenditsjre for the
year then eDd¢d-
Li) havc been properly prepared in 8¢cordaAte with UDiled Kingdom Generally Accepted A¢¢ouniing Ptacti¢¢,"
Lll} hav¢ been prepared ID accordance with the r¢quirements of the Con¥ani¢s Aci 2006.
B9￿$ for oplnlon
We conducied our audil in accordance wrh InterTkational Standards on Auditin8 (UK} {ISAs {UK)) and applicable law. Our
responsibilities under Ih05e standards are funher described Ln the Auditor'5 r¢5ponsibililics for the audii of the finarKial
stalemetjts sectjon of our report. We are independent of the Charity in accordance with the erhical requiremen15 thai are
relevant to our audit of the financial statemenis in ihe UL including the FRC'S Eibical Standard, and we hav¢ fvlfilled our
other ethical ￿spOnSIbl1l1L¢s in a¢cordan¢¢ with ihese requiremenr5. W¢ b¢li¢v¢ Ihat the audit evidence we have obtsined
is sufficient and appropriaL¢ to provid¢ 8 basis for ouropinion.
Material ¥￿etTt#lnty relgted to going concern
Wc draw 3ttcnlion to Notes la and 24 to the fmancial statemertts. irt which Trustees indicate that a material uncenaittty exists as to
whethEr the cotnpany rnay b¢ able io continu¢ as a going concern. Our opinion is not mcrflified in respeci of this mattcr
Other information
Th¢ rwsiees are respovsible for the other infomlaiion. The oiher 1nftlrn￿tI0n comprises the inf0M￿li0n included ifi the
annual report ￿he1 than the financial stalements and our audiiof's Teport thcreon. Our opinion on the financial statements
does not Cover the other information and. except io the extent otherwise explicitly suied in out t¢port, we do noi express
any form of assuraTKe conelusion thereon.
In Connection with our audit of the financial starerncnts. ourre5PODSibility is to read the other information and. in doing so,
¢onsid¢r whether rh¢ other information is rnateri8lly inconsistent Wlih ihe finin¢ial statements or our k[￿Wledge obtaioed
LIJ the audil or otheTwise appears to be m2ierially Missla￿l_ If we identify such material 2nconsistertcies or apparent rnalerial
misstatements. we are reqltired to detennine whether there is a maierial miwoiement in Ihe fjnancial staternents or z maierial
misstatement of the oiher infomthiiorb. If. based on the Work we have performed. we ¢oll¢lude thai ther¢ is a material
usstaiement of this other information, we are requited to report tha¢ fact.
We have noi]u"ng to report in this regard.

THE
JLLINGHAM COMMUNITY AND LEISURE TRUST LIMITED
INDEPEYDENT AUDITORS, REPORT
TRUSTEES OF THE GILLINGHAM COMMUNITY & LEISURE TRUST LIMITED
COTrITINUED
TOTH
Opinlon$ on oth¢r m*tters prescril￿d by the Companies Act 2006
In our opinson. based on the work undertaken in course of the audit..
i) the irtfoTrnation 8iven in the in]siee diTe¢¢ows' Teport for ihe financial year for which ihe flnancial stai¢ment5
are prepared 1$ Consistent with ihe financial slaternents.. snd
ii) Ihe trustee directors, report h8ve beeo prepared in ac¢oTdm with applicablc le881 requirtments.
Matters whleh we #re required to report by exception
lrt the light of the kntswledgc 8t￿ understanding of the Cbarity and its envkronrnent obtsinrd in the course of the
audit. we have nol identified material misuateincnts itk th¢ trustee dÉrectors' report.
W¢ have nothing to report in respect of the followin8 rnauers in rtlation ￿ which th¢ Companies Act 2(M)6
r¢quir¢s us to report io you if, in our opinion:
il adequate acwunting rKords have not been kept or returns adequatr for our audii have not been received
from branche5 noi vi51ted by
li) the financial statements Tr)1 in agrtemeni with the accounting records and retunLS'
iii} certajn dis¢losLwe5 of truslees, remuneration specified by law are not made. or
iv} we have noi obtsined all ihe iTbformation and explanatioThs n¢￿s8ry for the purposes of our audit.
Re5pOnslblll￿e5 of the tn15tees
As explained mor¢ fvlly in the th]slecs' rc5PDnsibilities 5thtemcnt on pa8e 4, the trusiets are rtspon5iblt for the
preparation of the financial ststements #nd for being Saiisfi¢d thai they 8lVt a true and fair view, and foi surh
intemal control as ihey deierniine 1$ nectS5ary to tnabl¢ the Preparation of financial sraiemenis that are free from
nmlerial mtsslatemeni, whether due to fraud or error.
In preparing the finan¢ial stsiements. the irusiees are re$porLsible foT assessing the Charity's ability io coniinue
as a going concem. disclosing. as applicable, maLt¢rs r¢lated to going concern and using the goiTh8 ¢on¢ern basis
of accounting unless the dustees either intend to liquidate Ibe Chan"ry or to cease operations. or havc no ￿8]istiC
alternative but to do so.

THE GILLINGHAM COMMUNITY AND LEISURE TRUST LIMITED
INDEPENDEP4T AUDITORS, REPORT
E TRUSTEES OF THE GtLLINGHAM COMMUNITY & LEISURE TRU
CONT[
T LIMrrED
Auditor's rtsponsibilities for the a•dit of the financial ststem¢nt$
OUT objectiVC5 are to obtain reasonable assurance about whether the financial Statements a5 a whole are frce
from malerÉal misst3teTn¢nt. whether due to fraud or error. and to issue an auditor's report that include5 our
opinion. Reasonable assurance 15 a high level of a5sufdncq bui Is nor a guarantee that an audjt ¢ondu¢ted in
accordattce wih ISAS (UK) will always delect a maierial rnissraiemeE)i when it exists. Mis￿atementS Can arise
froTn fra￿j or error and art co￿]dered materthl if, individually or in the aggregate, they could reasonably be
expected to influert¢e the econotnic dcci5ions of users taken on the bosis of th¢s¢ financial staiements.
Irregularitie5, in¢luding frau￿ are ins￿nceS of non40n￿lianCe with laws and regulations. W¢ design prwedvres
ID lin¢ OUT responsibilitie5. OUtli[￿d above. io deteci maierial Tnisstaternents in respect of irregularities.
including fraud. The exieni to which our prOc￿vr¢S are Capable of detectin8 irregularities. including fraud is
deiailed below.
Our work on irtcome includes reviewin8 incorne st[ean￿ for compleieness aThJ cul-tsff. which we consider gives
good assurance over the accurdey of income and debtors in ihe accounts. Our work on creditors and
¢xpendtN￿ is also consLdeTed Capable of giwng as5ufdnce that ¢osts ar¢ valid bwsiness expenses and included
in the correct attountin8 period. Work on compliance wirh law5 and regulations is limited lo inspection of
correspondenc¢ and eoquiry of management and so there are inhereni limitaiions in these audit pio¢edure$.
A fvrther description of our resw)nsibilitie5 for the oudji of the financial 5tatemenis j5 located on the Financial
Reportin8 Council's website at.- Iwww.frc.org.uklauditorsre5poDsibiliti¢sl. This d¢scriptiou fornjs part of
our auditor's r¢port.
This rtport j5 niade solcly to ihc Charity's rncrnber4 as a tr￿Y, in accordance with Chapler 3 of Part 16 of the
Compattie$ Ad 2006. Our audit work h85 been undertaken so thai we mi¥ht slate to the Charity's Tlletnbers those
matters we are required to state to them in an auditor's report and for no oihcr purpose. To the fulle51 extent
perrnilted by law, we do noi accept or assum¢ responsibility 10 anyone other than ihe Charity's member5 as a
body, for our audit worK foi this report. or lor ibe opinions we have forn￿.
James Fletcher, Senior Siawtory Auditor
for and ots behalf of Fletcher & Partner
Chartered Accountants and Statutory Auditors
cro￿ Chambers
Bridge Street
Salisbury

THE GILLIN
HAM COMMuyrrY AND LEISURETRUST LIMITED
LIMITED BY GUABANTEE
STATEMENT OF FTNAIYCIAL ACTIVITIES
CORPORATINC INCOME & EXPENDITURE ACCOU
FOR THE YEAR
NDED 311 JUNE 2023
Unrestricted Restricted
Fund
Fund
2023
2023
Total
Fund
2023
Totgl
Fund$
2022
Notes
IIYCOME AND ENDOWMEJYTS FROM:
Donatiork%. lega¢i¢s and grants
Charitable activities
Other trading income
lThve5tmeni iDcome
9.803
1.158.332
363.191
253
9.803
l.l58,332
363,191
253
40.577
1.022.690
212.900
16
Total Income
lJ31,578
,531,578
1.276.183
EXPENDITURE ON:
Raising fr￿d$
Charitable a¢tLVitLes
Other expendilure
154.022
1.517.621
7.580
154.022
.517.621
7.580
91,532
1.206,632
27,710
Toial Expenditsre
1.679223
,679,223
1.325.874
Net irt¢omel(expenditure)
{147,645}
(147.645)
149.691)
Exteptional walv¢r of uns¢¢ur¢d 10411
Exceptional rtebtor wrlte otr
242.2(M)
{60.0(K))
NET MOVEMEf4T IIY FUNDS
(147,645)
(147.645)
132.509
REcof4CILIATION OF FUNDS
Fund Ba13nce$ brought forward
20 £3.884,281
£25,(XXI £3,909281
£3.776.772
Fund BilarKes carried fonvard
20 £3,736,636
£25,(W £3.761.636
£3,909,281
Tbe results derive from continuing actlwlies a￿j there are no gains or losses other ihan those showi above.
Th¢ notes on p3ges I1- 20 forni part of thes¢ a￿01￿15

Ezlo
THEC
LLIN
FIAM COMMUNITY A
DLE
ITED BY CUARANfEE
sr LIMITED
COMPANY N
MBER:
BALANCE S
No
2023
2022
FIXED A&SETS
4.375203
4J35.676
Srock
tkbton
Cpsh * bank and tn hqnd
12
13
10,913
23.248
41,930
5.787
195.317
196.119
76,110
397.223
CREDITOILS: lalling dwe
within one y¢4r
Creditors
14
(187.472)
{IllJ61)
43,(rfM)
NET CURRE￿ ASSETS
154219
CREDrroiL8: amouuts f411iTrg due
after mor¢ th•n one yur
15
($0¥06)
(580.614)
PROVISIONS
NET ASSETS
£1,761.636
£3.909.281
R¢pTesenting'.
UNRESTRICTED INCOME FUNDS
GeneTal ffi￿d
2(1
3,736,636
3,8B4281
R￿RICTED INCOME FUNDS
R¢5trict¢d fimds
20
25.000
25.oc￿l
£3.761.636
£3.909,281
The aecounts have been pr¢wed Tn *¢OTkn¢¢ with the 5PKta] provisi(ms of Part IS of the Companies Aci 2006
)rlating to srnajl companies.
Approvol by the on 11
Ind sigled on thetr behalfby
Mr P Silvester CBE
Ther￿leS on p4es I1- 20 form part of these accounts

THE GILLINGHAM COMMiiNfTY AND LEISURE TRUST LIMITED
LIMITED BY GLTARANTEE
COMPA.YY NUMBER: 06868510
TA
EMEF4T OF CASH
R THE YEAR ENDED J
JUNE 2023
2023
2022
CASH FLOWS FROM OPERATING AcfiviTIES
Net cash Provided by (used in)
operdting a¢iivitL¢S
233,608
(89,970)
CASH FLOWS FROM INVESTING ACTIVITIES
Inteiesl rtt¢ived
Interest paid
Proceeds from th¢ sale of fixed assets
Purchase of PToperty. plant and equipment
253
{12.430)
16
(6.242)
(256,312)
{50.471)
Net cash provid¢d by (used irt)
inv¢sting actlvllies
(268.489)
156,697)
CASH FLOWS FROM FINANCINC ACllVITIES
New borrowing
Repaynxni of bom>wing
150.000
(25.367)
(119,288)
CHANGE Ir4 CASH AND CASH EQUIVALENTS
IN THE REPORTING PERIOD
(£154.169)
{£22.034)
Cash and cash equivalents at ihe beginning
of the reporting period
Cash and ea5h equivalents at the end
of the rry￿rtin8 period
196.119
218,153
£41,950
£196,119
NOTES TO THE CASH FLOW STATEMENT
Reconclll4tlon of net Incomel(expenditurf)
wlth net c*$h flow from opergting A¢tivities
Net irtotT*I(expendiiure) for the reporting period
(as per the statement olfinarL¢ial activities)
Adjustments for..
Depre¢iaiion and impairnent Charges
Dividends and interest from inveslmen
Interest payable
Waiver of108n
Lkbi written off
(Profiiyioss on disposal of fixed assets
(Incr¢aseyde¢rease in stock
(Increaseydecrease in debiors
Increasel{deerease) in Creditors
IncTeasel{decrease) in Pfovision
Net eash flow provided by (used in) opewating a¢tiwties
2023
2022
(147,645)
132.509
215.053
{2531
12,430
186,819
6.242
1242,2(K)}
60,OCrt)
1,093
(1.940)
(123.9251
153,1741
55,378
{£89,9701
1,733
{S.l26)
172,069
{14.652}
£233.608
Cornponents of ¢4$h #nd easb equivltents:
2023
£41,950
2022
£196.1 l¢J
Cash &1 bllnk tsnd in hDnd
The not¢5 on poge5 11 to 20 forni part of th&%e accounts.

THE GILLINGHAM COMMUNITY AND LEISURE TRUST LIMITED
LIMITED BY GUARANTEE
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 30JUNE 2023
I. ACCOUNTING POLJCIES
A. Basls of accounting
The Accounts havE been prepared in accordance with Accounting and Reporting by Charities." Statemen¢ of
Recommended Praclice applicable io charities preparing their a¢¢owits in a¢cordan¢e with the Financial Rq)orting
Stsndard applicable in the UK and Republic of Iieland (FRS 502} (effective January 2019) and the
Companies Act 2(X)6. Asseis and liabilities are initially recognised at hisiorical c05t or transaction value unless
otherwise siaied in the relevant accowiting policy note5.
Hoving rewewed tht finances of tht coThwny, 108tthtt with the cxpcc¢¢d on-going dcmand for service and future
proj¢ct¢d ra5hflows. Ihc Trust¢¢s have a ieas0j￿b[C ¢xp¢¢tarion that there are adequate r¢soLWC¢S to ¢ontinu¢
Lts aclivilies for the foreseeable fijtywe. but re¢ognise thei¢ are material uncernainties in ￿chIng ¢his ¢on¢lusion.
Thi5 is explained in nK*r¢ dethil in Note 24.
Crltlcil atto￿n￿ng judgement$ key sourcu of e$dm*tion uncertainty
In the application of th¢ a¢counting policies. thc Tn]sttts are required to makt judgements. e5txmates. and
assumptions about the carryin8 value of assets and liabilitie5 that are not readily appar¢nt from other sources. The
estimates and und¢rlyin8 assumptions are based on his¢ori¢al experience and other factors that are conSide￿d to
be relevant. Acwal results nuy differ from these tSlimaie5.
The ¢5timaos and uoderlying a55urnpfioTLS are reviewed on an ongoing basis. Re￿S1OnS to accounting estimate5
a￿ recoEnise4 in the perithj in whi¢h th¢ estimare Js ffvised if the revision affects only that puiod, or in the period
of the revision and fvwre periods if the revision aifecred ¢urMt and fvDJre periods.
In the view of rhe TnJste¢s, no assumptions conccrning the fijturt or estimation uncertaitity affecting a55ets or
liabilities at the balao¢e sb¢¢t dale arc likely to result ID a mate¥ial adjusts)x•)r to their ¢arrying amoLmts in the Dext
financial year.
Thr following accounting policies have been applied ¢onststently in dealing with itETTh% which ar¢ wn5ider¢d
material in relation 10 the Company's financial stsiewnents.
b. TAnglble Fffixed As$ets
Capiial Assets are capitalised at ¢O$L Tangible fixed assets are d￿recIated on a strai8hi I￿¢
basis over their aniicipated useful C¢ODomic live4 U5in8 the following aonual rates-
FTeehold PToperty
General plant and equipm¢nt
Hear exchanger and LED lighting
RM2 quipment and building improvements
2Y• Straight line
25Yo reducing balan¢e
5•/• strdighr line
IOry• straight li￿e
Impainnmt reviews are undertaken to identify the Cawrying value of fixed is approptiate.

P￿13
THEGILLINGHAM COMMUNITY AP4D LEISURE TRuKf LIMITED
IMITED BY GUARANTEE
NOTES TO THE ACCObThTS
OR THE
O JUNE 202
c. Incornt
All income is reco8nised on the receivable basis. unless ti is deferred. and is ex¢lwsive of VAT.
Leisure centre membership subscriptions have bttn recognised in the peri￿ that they are paid_
Jn¢owr* received th21 relates to fumre accounting periods Js treaied as deferred incomc and is treated as
# liability- In¢otne 15 alloraicd to Ihe appropriate accouniing pcriod.
d. CrAnts •nd donat10115
Grant5 received are generally accountrd for using the'perfornunce, n¥)del.
Grant5 and Don3tiot)s r¢¢¢ivable for Eenerdl p￿r￿Se5 are credited io Unrestri¢ied Income wh¢n ¢ntitl¢m¢nt ari%5,
the amount Can be quantified. aThJ wheD receipi is probable.
Capiial grants are released over the life of the associa￿ assets.
Grants and donations for specifi¢ purpose5 are accountcd for as rcccivable and are tslaled as forniing
resiri¢ied funds.
e. Charitabk attivities
Charitable expendi￿re sball i￿]Ude all expeDditUTe direcily related to the objects of the Chatity.
f. Expenditur
EKpenditure is recognised on an accnjals basis as a liability 15 incurred. The Chariry is able to partially recover
VAT and ￿￿e¢OVer￿ble VAT is reported &$ part of the exper￿1¢Ure to which it relaies.
g. Pensions
Employer pension contributions arc paid wider a defjned Contribution pension Scheme. The assets of the scheme
are held separdltly. Contributions are chargd as expetlditute in the period for whi¢h th¢y bxome payable to the
pension scheme.
h. Gov¢rn8nce
These cosis represent the costs incurred by the Chatjty in iespeci of management aTMI adrnini5trative
expenditure and conwliance with stawtory and legal rquiremcnts.
Fund A¢eountlng
Funds held by the charity fall into the followin8 cattgories=
Unrtstricted 8enerdl fvnd5'.
These are funds which ¢an be used. at the discretion of the trustees, in ac¢ordan¢e with the chaii¢able
objttts of the Charity.
Restricted funds..
These are fijnds which Can only k used by the Charity for particular purptsscs. Rc5trictions aiise either
when thcy arc Specified by the donor or when furtds tsised foi a specific purpose. The restriction 1$
Ihal the funds have to be speni on a specific projcct. It is the policy of th¢ board of trusi¢es ro ¢ar¢fully
monitor the application of ihw fi￿￿5 in accordance with the r¢styictions placed on them.
Fin*ntiAI In$trumtthts
The Company only entets inio basic fiTLancial insm]rnents thai re5ulI in the recognition of financial assets and
liabilitie5 like trade and other debtors and crediiors. and loans from third parties.
L Stock
Stock held comprises 80th4s beld for resale in the sI￿P and caiering supplies for the Cafe. These are recognised at
rhe lower of c¢>51 and Thet realisablc value.

e 14
THE
LING
COMMUNITY AND LEISU
LIMITED BY GUARANTEE
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31) JUNE 2023
TR
T LIMITED
2. VOLuf4TARY INCOME
2023
2022
DoTMtions
Gr¥nLS- Public sector
9,803
40.577
£9.803
£40,577
3. INCOME FROM CHARITABLE AcfiviTIES
202
.158.332
20
1,022.690
Leisure ¢entre memberships and admissir>n fee$
£1.158.332
£l,022.690
4. OTHER TRADING ACnVITIES
202
345.036
18,154
2022
205.664
7,236
C3fe, Shop and other activities
Renial income
£363,191
£212.900
5. INVESTMENT INCOME
2023
253
2022
Bank deposit interesi
16
£253
£16
6. RAISING FUNDS
202
154,022
2022
91.532
Cafè. slK>p and other a¢tivili¢s expenditure
£154,022
£91.532
7. CHARITABLE ACTlVtTILS
a. Costs of Chgritable Aetivities
Direct
Costs
Support
Costs
Total
2023
Ttsial
2022
Operation of Riversmeei Lei$L￿t Centre
1.306,173
£1.306,173
219,029
£219,029 £1,525,201
,525,201
1,234,342
£1,234,342
b. Support Costs
Thes¢ ¢oNsiiiute management and administrative costs which are irtUTred to enable
the charity to cary out lis aciivilies. They are made up a5 follows=
2023
2022
Management
Finance
Central office expenses
Governance (audit and accountancy)
83.099
19,091
109,356
8,084
69,985
16,128
93J21
6.301
£219.629
£185.735

THE GILLINGHAM COMMUNITY AND LEISURE TRUST LIMITED
JMITED B Y GUARApifEE
NOTES TO THE AccouKrs
FOR THE YEAR ENDED 30 JUNE 2023
7. CHARITABLE ACTIVITIES
b. Support Costs {Continutd)
These costs have been allocated to the charity$ ¢hantable activitie5 al￿ goVCrnan￿ on
Ihc b￿lS of the usa8t of ihese rrsour¢es by th¢ Van0￿ 3Ctivili¢s. as follows-
2022
Charitable activitie$
Other tAdin8 activities
219.029
183,816
1,919
£185.735
£219,629
¢. OtheT Expenditure
The charity Incyrt¢d strategi¢ planning costs of £6.750 relaiing to work on new irwme streayns and
stilled a number of costs ioiallillg £830 associated with a proposed re51fucDJring {2022.. £27,710).
8. NET EXPENDITURE FOR THE YEAR
This is stated after chawng (creditin8).'
202
2022
D¢p￿latIOn
Audilorfs remuneraiLon
Accountancy service5 Provided by Audilof
215,053
4,250
3.834
186.819
4,000
2,301
9. STAFF COSTS
2023
2022
Wages and salarie5
Naiional insurance
Pellsion coniribuiions
793,798
40.733
10.796
£845.327
640.613
30,313
8,396
£679,322
Average rtumber of employees.. Leisure Centre
66
58
No employees were paid £60.0(M) or higher in either year.
Key managemeni personnel employee ben¢fits (including ErnployeT5 Nl and PeThsion) w¢rt £123,788
12022.. £110.4(x)I.
Pension comrni¢mcnts outstanding ai the year ¢nd w¢[¢ £2.18812022.. £1.773)
10. OPERATING LEASES
The toknl of future minimum le&se payments under t￿￿-¢￿I¢¢I1¥bIt operating leases WEre:
2023
2022
Not later Ihan one year.
tAt¢r than one year and noi l*er th3n fjve year5.
Later rhn five y¢a¢s,' and
7.570
99.362
88.125
195.057
4.279
80.192
10.625
195.096
Lease ￿ymen¢$ re¢ognised a5 aD expense io year were £6.88312022.. £5.412).

THE GILLtNGHAM COMMUNITY AND LEISURETRusf LIMITED
LIMITED BY GUARANTEE
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED
IA. TANGIBLE FIXED ASSETS
Freehold
Pro
Total
COST
Ai l July 2022
Additions
Disposa15
4,962.134
1.098,768
256.312
(11.785)
6.060.902
256.312
(11,785)
At 30 June 2023
4.962.134
lJ43.296
6,305.430
DEPRECIATION
Ai l July 2022
Chaige for the year
Dispx)sals
,190,522
99.243
534.704
115.810
(10.052)
,725,226
215.053
(10,052}
30 June 2023
1289,765
640,461
.930,226
NET BOOK VALUE
At l July 2022
£3,771.6l2
£564,064
£4.335.676
At 30 June 2023
£3,672.369
£702,834
£4,375.203
12. ￿oCK
2022
Stock- café and r¢rail
10.913
5,787
£5.78?
£10,913
13. DEBTORS
2023
2022
Trade debtors
Other debtor5 Within one year
Othcr debtors falling due after one y¢ar
PrcpayNKDts and accrued income
11,478
24.778
4.320
11,770
166.219
£23.248
£195,317
14. CREDITORS: Amounts f*Ulog due within one year
2023
Loans
Trade crcdilors
Oiher taxes and social security
Obligations under finance Itasts
Other crediiOTS
Accruals and deferred income
78.160
32,373
17.558
121.155
49.841
12.558
7.912
2.583
48.955
r243,004
1.862
57,520
£187,472

THE GILLINGHAM COMMUNITY AND LEISURE TRU
LIMITED BY GUARANTEE
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 30 JUNE 2023
T LIMITED
15. CREDITORS: Amounts f4lliDg after mor¢ than ont yur
2023
2022
Obligations under final￿ lcases
Other Creditors
Loan a¢rount
142,294
359,912
144,408
436.206
£502,206
£580,614
The loan 3¢¢ount 15 made up of thrtt balances..
Nortb DoTset District Council interest free loan. f¢payable in equal instalmenis over 22 years. The
rinal Tepayment due in 2039 but the arTangemenl was ieviewed in the ￿ke of the COVID
pandemic a￿1 repaynents resUn￿d in year. The rernaining balantt due after one y&qr is £193.750.
Two unsecurtd loans from 3rx untelatrd party, repayable over S and 10 years r¢speciiv¢ly.
Combined balance due after one year of £107,067.
Balance of a Coronavirus Busine55 InterrupiLOrt Loan Scheme loan after one year of £93.393.
L(tran repayable after more than five years £176.020 (2022: £189,478).
16. PROVISIONS
202
2022
Brought forwird 01 July 2022
PTOVLsion made in year for in¢ome reclaims
Provi$ion used in yfdr
55.378
(55 J781
Catried forward 30 Jwie 2023
17. DEFERRED INCOME
2022
30.977
144.396
To SOFA
{9.803)
Movement
2023
25,572
142,294
Creditors less ihan one year
Crediiofs gTeater than one year
4,398
(2,102)
£175.373
(£9.803)
2.296
£167,866
Deferred income is comprised of income paid in advance for services in fijture years and grants deferred.
either over the ILfe of the ￿18￿ assei Icapiral) or relating io ¢osts incurred in fufwe accouniing p¢riod5
Ir¢v¢nue).
18. ULTIMATE CONTROLLING PARTY
The Gillingham Community and Leisure TnLSt Limited is a whtslly owned subsidiary company of
The ThTec Rivers Partn¢rship Ibased in the UK in Gillingharn. Dors¢i- Charity RegistTation number 1106977
Company number 048017881 and is ultimately controlled by ihe tru5tee5 and mEmbers of that compatly.
Its ¢)bjects ar¢ 10 promote the benefit of those who live and work in Gillingham and the sutrounding area,
inLludirtg the provision of facililic5 ID the interests of social weltare tor recreation and leisure time occupation
Copies of the coNolidated a¢count5 can be obtsined by WTiting ¢0 ￿"Ve[SMetI. Gillingbarn.

THE GILLINGHAM COMMUT4rrY AND LEISURE TR
IMITED BY GUARAKfEE
NOTES TO THE ACCOUNTS
FOR THE YEAR END
D 30 JUNE 2023
T LIMITED
19. ANALYSIS OF NET ASSETS BETWEEN FU14DS
Fund balan¢es at 30 June 2023 wert represented by the following assets 2nd liabiliti¢S.'
Unrestricted
Restricted
Funds
Funds
2023
2023
Totsl
Funds
2022
Total
2023
Tangible fjxcd assets
Current assds
Current liabilitics
Long ierni liabilities
Provisions
4.375.203
51,110
(187.472)
(502206)
4.375,203
76.110
(187.472)
(502.206)
4.335.676
397,223
(243,(K)4)
(580.614)
25.(hXI
£3.736,636
£25.0(K)
£3.761,636
£3.909.281
19. COMPARATIVE YEAR- ANALYSIS OF NET ASSETS BETWEEN FUNDS
Fund balances at 30 Jun¢ 2022 were represented by ihc following ass¢rs and liabilities..
Unrestricted
Restricted
FuDds
FuDd5
2022
2022
Totsl
2022
Tan8ible fix¢d assers
Cwreni assets
Current liabilities
Lon8 iemi liabilities
Provisiork5
4.335.676
372.223
(243.004}
(580,6I4}
4.335.676
397.223
(243.004}
(580.614)
25,000
£3.884.281
£25.¢XK)
£3.909.281
20. FUNDS
Balance
30.06.2022 Itwme
Balanc¢
30.06.2023
Ex enditure
Transfers
Unre$¢ri¢ted furtds
General fund
3.884.281 1.531.578
(1.679.223)
3,736,636
Restricted fund$
Conununity faciliiie5
25.INNJ
25,￿0
£3.909.281 £1.531.578
{£1.679.223)
£3,761,636
oses of Restricted Funds
Community faeiliiies
The chariry Is resp)nsible for the provisiott of ¢onwwnity services
COMPARATIVE YEAR- FUNDS
Balan¢e
30.06.2021
Balan¢¢
30 06.2022
Income
nditure
Tran5f¢r5
ijnrestricted funds
General fund
3.751.772 1.484.303
(1.351.794)
3,884.281
Resirlcttd funds
Community facilities
25,(M)O
34.080
(34,080)
25,000
£3.776,772 £1,591.578
(£1.733,803)
£3.909,281

THE GJLLINGHAM C
MMUNITY AND LEISURE TRUST LIMItÈD
tMITED BY GUARA Tr•TEE
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 30JUNE2023
21. TRUSTEE REMUNERATION & RELATED PARTY TRANSAcfioNS
No tnJsl¢e or person related to Ihe ¢hariry had any personal interesl in any wntract or transaction
entered into by ihe charity during ihe ptsi0￿ nor receiv￿ afty remunerdlion.
However. a director of the charity is also a mcmbcr of Shafiesbury To￿) Council. who en8a8¢d the charity to
provide management consultancy and train lifeguards at a totsl co$l of £7,265.
Th¢ chan.ty a150 paid Wyjdham Softwar¢ £6.750 for WOTk on prospective business developmeni plans. The
previous General Manager became a director of the company in the year.
The Tn]st also setiled sorne costs on behalf of Thrive Services CIC. wbi¢h is a fellow subsidiary of its parettt. the
Three Rivers Partnership. These totalled £830 bul. as planned stsyi¢gi¢ ag¢nd8 has chang¢d and th¢ Cornpany
has been e105ed, the costs have been written off.
22. SUBSIDIARY COMPANY
Thrive CotTununity Services Limited is a wholly oW[￿l subsidiary ¢ompatty of The Gillingham Community
and Leisure Trust Limited. The subsidiary company is domlant and has lleV￿ traded.
23. CAPITAL COMMITMENTS
The charity has no capital ¢ommitments 8130 June 2023 {2022-. £15.208).
24. IMPAcf OF RECENT EXPANSION AND cosr PRESSURLS
Whil¢ River5rneet activity ha5 rallied post th¢ Covid-19 pandernic. membership numbers and incorne at rewrd
levels. the recent expansion into a second siie is still at an ￿r)Y sthge. and the offering 15 being constantly refined
to maxitwse use and therefore income. While cutyeDtly Space Inflator5 and Gymnastics activity has not yet reached
budÈ¢t¢d levels, Twsiees believe (he recent opening of the new R"LversMed Perforn)ance gym will see sustainable
surplus creaied from the sitr as a whol&
So while there is sorne uncertainty around fvture incom¢ the Trustees tDain focus is OD managing cosr pr¢ssurts.
There are thr¢¢ prin¢ipal areas of CO￿eT￿=
i)
the cosi of aTmounced increasts in the National Minimum Wage fiThJing rhe most efficient statYin8
model a¢ros5 the two sites
Trustees are currently reviewing staff rotas aTtd staff levels, a¢r05s the two siies. in hand with a review of pri¢ing.
2)
the outcome of an in5ufdnce claim for Ihe repair of ttvo heal putnps and10st earnings caused by the
Lntemiption to business Jn December 2023 and January 2024.
Twsiees are in discussion wiih ihtir Insurets but this LS at an early stage.
31
increased energy costs
Trustees have implemenied a range of actions to mitigat¢ costs (the in5ts11aiion of heat pumps and solar pan¢ls. and
move to LED lighting). whirh havt both reduced energy usage and ihe Kwh price of energy.
The Tn]stees have prepared budgets and cashflow foreclsts up to 30 June 2025. These are considered to
rellec¢ reasonable assumplion$ about leisure Centre membership. actiwty and costs. While the coshflow foree&sts
remain light throughou¢ 2023r24 and 2024r25. Trustees are confideni ¢hai financial risks are mitigated by
m3nag¢ment pldns and have concluded that the chariry is a goins corKcrn. Therefore the accounLS have therefore
been PT¢pared on the going Concern basis.

THE GILLINCHAM COMMUNITY AND LEISURE TR
IMITED BY CUARANTEE
IMIT
18. COMPARATIVE YEAR STATEMENT OF FINANCIAL ACTIVITtLs
STATEMENT OF FINANCIAL AcfiviTIES
INCORPORATING INCOME & EXPENDITURE ACCOUN
FOR THE YEAR ENDED 30 JUNE 2022
U•re5tricted Restricted
FuDd
Fllnd
2022
2022
Total
Funds
2022
r4otes
IiYCOME AND ENDOWMEKfs FROM:
Donations, legaeies artd gr3nt$
Charitable a¢iivities
Oth¢r troding income
Investment income
40.577
1.022.691
178.820
16
40.577
1,022.691
212.91￿7
16
34.080
Totgl lthcome
1.242,103
34.080
1,276,183
EXPENDITURE ON:
Raising funds
Charitable activities
Other ¢xpendilure
Total Expendilure
91.532
1.172.552
27,710
91,532
1,206,632
27,710
34.080
1.291.794
34,080
1,325,874
In￿Me/(eXpendI￿r¢)
(49.691)
{49,691)
Ex¢eptlon#l waiver of unsecured lo*
Exeept5onal debtor write otf
26
27
242.21)0
{60.0001
242,200
{60,000)
Trnns(er5 betw￿ funds
25
NET MOVEMEiYf IN FUNDS
132.509
132,S09
Fund Balances brought f0Th￿rd
20 £3.751.772
£25.0(N) £3,776,772
Fund Balance5 carried fonvard
20 £3.884.281
£25,1)￿ £3,909.281
Tbe results derive from continuing activities and thcrc are no 8ain5 or losses oiher than those shown a￿V¢.