Charity registration number 1147008 {England and Wales)
Company registration number 08026727
LITTLEPORT LEISURE
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

LITTLEPORT LEISURE
LEGAL AND ADMINISTRATIVE INFORMATION
Tru$t006
Mr D Ambrose kn7mith
Mrs Jo Webber
Mr B Paddinglon
Charity number IEngland and Wales)
1147008
Company number
08026727
Registered office
Littleport Leisure Community Centre
Camel Road
Lrttleport
Ely
CB6 1EW
IndÈpendent examinèr
Ensors Accountants LLP
Victory House
Vision Park
ChivÈrs Way. Histon
Cambridge
CB24 9ZR

LITTLEPORT LEISURE
CONTENTS
Page
Tru51ees' report
Independent examinels report
Statement of finan￿al activittes
Balance sheet
Notes to the financial statements
7-15

LITTLEPORT LEISURE
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 31 MARCH 2024
The trustees present Iheir annual report and financial statements for the year ended 31 March 2024.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the
financial slalemenls and comply wtth the charty's Memorandum and Articles of Association, the Companies Act
2006 and "Accounting and Reporting by Charities". Statement of Recommended Pracliee applicable lo charities
preparing their accounts in accoidance with the Financial Reporting SiandaTd applicable in the UK and Republic of
Ireland IFRS 102)" (effective 1 January 2019}.
Objectives and activities
The objects of the Chaiity are lo provide sporting and recrealional facilities for the resident5 of and visitors lo
Littleport and the surrounding areas. The charity works with the local community lo provide affoidable quality
facilities lo encourage health. well-being and enjoyment of 5POrts. fitness and social activities as well as work with
disadvantaged groups within the communty-
We strive to increase usage of all the sporting areas within the complex despite the strong compel'lion from k)cal
council and Pfivale sports facilities.
Public benefit
Public benefit
In shaping our objectives for the past year 3nd planning our activitie5. the Iruslees have considered the Charity
Commission's guidance on the operation of the public benefii requirement under Ihe Charities Act 2011. The centre
reliès on grants and th8 ¢n¢ome from fees to cover its opcrating costs. Affordability and awess to our centre is
important lo us and is reflected in our pricing policy.
Achievements and perfomiance
Significant activities and achievements against objeclives
The Charily Ii¢db liÈatJ <1 yuud year an¢J conlinue5 10 increase ihe fooffall of memDefS ano user groups io ihe centie.
The centre started the year with all the regular classes, basketball. netball, lable tennis, skating, badminton, korfball.
aerobi¢s lo name a few. In the previous year the cenlie started hosts.ng Little City for children whth remains very
popular. The centre also has various children's activrties such as soft play. Football Fun Factory, School of Dance
and Monkp_y Music New classes such as Taek%von-Do h8ve started in the financial year. Park RLFn is still held every
Saturday which draws in large numbers of compelilors.
The centre continues lo provide sports and recreational actwilies for beginners, seniors and less able members with
reguldl cla55es such as maiure & a¢iive. Fifty+ Fitness, MS ()TOUP. move io music, PosAL)Ilrty, chair yoga. zumba
gold and beginners pilales_
The centre also hosted a National Filness Day in September 2023 which offered people the opportunty to drop in
and try a class at reduced pnces. The Cent￿ contirTrued to provide a walk-in clinic for covid-19 vaccines.
In early MaFch 2023 the small gym area was fvlly refurbished with the help of funding from East Cambs District
Council and oPQrt England. The idea behind the project was to yruvide byeiifiL ¢aiea v¥liere woinen and girfs Gould
train and where they would feel comfortable and not intimidated by the surroundings of the main gym. The
uinpleiion of ihis project also gave opportunrties lor parenvchild 5es510n5, beginners gym sessions and one-lo-one
personal trainer sessions. The under 15.5 also use this space for Iheir junior sessions which are noN held three
days a week.
The club stsrted recording footfall from gym and classes since the pandemic. Numbers were 2.568 in April 2023
compared to 3,237 in April 2024

LITTLEPORT LEISURE
TRUSTEES. REPORT {INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
The centre offers membership that includes use of Ihe gym tor EJJ per monin and a 30 day Pobb lui £38. There is
also a Pay As You Go oplion for the gym and dasses such as HIIT, circuits. yoga and pilales etc. These prices are
very competitive compared lo other cenlres in the area.
We continue lo have regular contact wrth East Cambs District Council sports and recreation officers for the benefit
of the local inhabitants.
The centre continues lo face uncertainty with rising inflation and costs. Since the yeai end the centre has introduced
free classes included in all monthly paying memberships to enable the communty to exercise at an affordable rate.
Financial review
The Charity is showing a deficit of £2.523,072 {2023 - surplus of £6.7901. This is due lo the revaluation of the
buildings in the current year.
In the current financial year there has been another significanl increase in light and heal costs recharged from the
Littleport and E?qt r.ambs Academy Irusl. The centre is having on qoing discussions wilh the trust about how these
costs have been calculated. The centre also started paying council tax in the current and previous year due to a
discretionary rates relief being withdrawn.
Reserves policy
In previous years the level of reserves have been very low. The Iruslees made steps to address th6 by selling some
land owned by the charity in previous years which signrficanlly boosted the unrestricted funds balance. However the
trustees are aware that future revcnu¢s are still unknown which makes it very difficijlt to have a resetves policy.
Major risks
The trustees and management are able to control the activities of the charty by their day lo day involvement in the
opeiatlullb ul Ilie charity and through a system of internal controltr designed to managè key risks. Io DIVP. rpasonable
assurance as lo the accuracy of financial information and lo safeguard the charrty's assels and repulalion.
Financial sustainability is the major financial risk for the chatty- A key element in the management of financial risk is
a regular review of available liquid fvnds lo settle debts as they fall due. Attention has also focuseo on non financial
risks arising frnm hpalth and safety These risks are managed by ensuring accreditation is up lo dale, having robust
policies and procedures in place, and regular awareness training for staff Wofking in these operational aTeas_
Plans for future periods
Like many other sectors, public leisure and sport was hil hard by the impact of the pan(Jemic. This nas hl9hliyl)led
that Charities such as 1hp.sp xrp. an invaluable community asset providing service5 lo support the mental and
physical health and wellbeing of the local residents and wider society.
The charity received £20,023 12023 £13,5CKJI in various grants from East Cambs District Council, Community
Sports ano Sport England.
Structurc, governancè and managèment
Littleport Leisure is a company limited by guararstee govemed by it's Memorandum and Articles of Associalion dated
19 Llecember 2016. It is reglstered a5 a chtiiily witli the Charity Commi38ion. Aryonc over the agè of 16 can
become a member.
The Iruslees, who are also the directors for the purpose of company law. and who served during the yeai and up to
the date of signature of the financial statements were".
Mr DAmbrose Smith
Mrs Jo Webber
Mr B Paddington

LITTLEPORT LEISURE
TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Recruitment and appointment of tmstees
Appointments lo vacancies on the Board arising after the date of Ihese A￿'cleS shall be decided by majority decision
of the primary class members, namely the Iruslee directors from time lo lirne. A trustee direclof appointed or
reappointed by the members shall be appointed for a four year term in ofFice. A Iruslee director may retire by giving
written notice to the chanty of at least four weeks prior lo the due retirement date (provided Ihal at least the
minimum number of Iruslee directors will Temain in office when the resignation is to lake effect), and such
resignation has taken effect in accoidance with its terms.
No appointmenl or reappointment shall be permitted when the Iwstee director in question has held office for Nvo or
more successive terms of four years unless the continuing If¥Jslee directors resolve that there are exceptional
cifcumslances requiring the reappoinlmenl of the Iruslee director. In which case the trustee diiector may be
appointed for an unlimited number of further terms provided that each subsequent lemi is approved at a meeting ol
the members.
Newly appointed trL+slees are given sulficienl training and instruction in order to enable them lo complete their
necessary duties.
Qualifying third party indemnity provi&ons
The Company hos made qualifying third-party rndemnity provisions for the beriefil o( its diFe¥loFs wliich were Inade
during the year and remain in force at the date of Ihis report.
Small company provisions
This report ha5 been P￿pa￿d taking advantage of the small companies, exemption of section 415A of the
Companies Act 2006.
Disclosure of information to auditors
Each of the trustees has confirmed that there is no information of which they are aware which is relevant to the
audit, but of which the auditor is unaware. They have further confimied Ihal they have taken appropriate steps lo
identify such relp.VAnt infnrmalion and to establtsh that the 2uditor is awara of gu¢h infoftnatitsn.
The Ir
tees
rtwa
approved ty the Board of Trustees.
Mr D Amhrnse. Smit
Trustee
Dale..

LITTLEPORT LEISURE
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES QF LITTLEPORT LEISURE
I report lo the trustees on my examination of Ihe financial statements ot Liniepon Leisure Ohe charity) foi Ilie year
ended 31 March 2024.
Responsibilities and basis of report
As the trustees of the charity land also ils directors for the purposes of company law), you are responsible for the
preparation of the financial slalernents in accordance with the requirements of the Companies Act 2006.
Having sat15fied mysetf thal the financi81 stalemenls of the charity are not required lo be audited under Part 16 of
the Companie5 Act 2006 and are eligible for independent examination, I report in respect of my examination of the
charity's financial statements carried out under section 145 of the Charities Act 2011. In carrying oul my examination
I have followed the Directions given by the Charity Commission under seclion 145151{b) of the Charities Act 2011.
Independent exarninerfs statement
Since the charity s gross income exceeded £250,000. the independent examinef musl be a member of a body listed
in section 145 of the Charities Act 2011. 1 confim that l am qualified lo undertake the examination because l am a
member of ICAEW, whKh is one of the listed bodies.
I have completed my examinatson. I confirm that no matters have come to my attenlioll in connection wilh the
examriitalivii givin9 me cause to believe that in any material respect-.
a¢countiTrg records were not kept in respect of the charity as required by section 386 of the Companies Act
2006.
the financ>al statements do not accord with thosè records.. or
the financial slatemenls do not comply with the accounting requirements of section 396 of the Companies Act
2006 othef than any requirement that the financial slatemenls give a true and fair view, which is nd a matter
considered as part of an independent examination", or
the financial statements have not been prepared in accordance with the methods and principles of the
Statement of Recommp.ndpd PrAe.tice for accounting and reporting by charities applicable lo charities
preparing their financial statements in accordance wilh the Financial Reporting Standar(J applicable in the UK
and Republie of Ircland IFRS 1021.
I have no concerns and have come across no other matters in connection wrth the examination to which alterFtiun
should be dra
n in Ihis report in order to enable a proper understanding of the Iinanaal statemen15 lo be reached.
Mr J Lawson FCA
Ensors Accountants LLP
Victory House
Vision Park
Chivers Way, Histon
Cambridge
C824 9ZR
Dated..

LITTLEPORT LEISURE
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCQME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2024
Unrestricted Restricted
funds
funds
2024
2024
Tolal Unrestricted Restri¢ted
funds
funds
2023
2023
Totsl
2024
2023
Notes
Income from..
Donations and legacies
Charitable activities
867
298.861
20.023
20.890
298.861
3,751
265.409
13,500
17.251
265.409
Totsl income
299.728
20,023
319.751
269,160
13.500
282,660
Expenditure on:
Charitable activllies
308,856 2,533,967 2,842.823
233,859
42,011
275,870
Total expenditure
308,856 2,533.967 2,842,823
233,859
42,011
275.870
Net in¢omel{expenditurel and
movement in funds
(9.1281 {2.513.9441 {2,523.072}
3S.301
(28,511)
6.790
Reconciliation of funds..
Fund balances al 1 April 2023
219,871
5,025.891
5.245.762
184.570 5,054.402 5.238.972
Fund balances at 31 March
2024
21U,743
2.511,947 2,722,690
219,871
5,025.891
5,245,762
The statement of rtnancial aclivilies iiiautJ¥b dll gains 1055e5 recogni5ed In the year. All incorne and expenditure
derive from continuing aclivrties.

LITTLEPORT LEISURE
BALANCE SHEET
ASAT31 MARCH2024
2024
2023
Notes
Fixed assets
Tangible assets
10
2,542,756
5.063,855
Current assets
Debtors
Cash at bank and in hand
11
24,568
217.547
10,269
246.945
242,115
257.214
Creditors- amounts falling due within
one year
12
162.1811
{75,307)
Net current assets
179,934
181,907
Total assets less current liabilities
2.722.690
5,245.762
The funds of the charity
Restricted income funds
Unrestricted funds
14
15
2.511,947
210.743
5,025,891
219.871
2.722,690
5,245,762
The ￿MpanY Qntitled to the gxemption from the audit requiremenl rnntAined in section 477 of the Companies Act
2006, for the year ended 31 March 2024.
The directors acknowledge their responsibilrties for comptying wrth the reqU1￿MentS of the Companies Act 2006
with respect lo accounting records and the preparation of financial ststements.
The members have not reqUI￿d the company lo obtain an audit of its financial statements for the year in question in
accordance wilh section 476.
These financial statements have been prepared in accordance with the provisions applicable to companies subject
to the small companies re9ime.
The fin
ial s
me
swe
ap
oved by the trustees on _.
g.i]:J
Mr D AmbrnEp .qmith
Trustee
Company registration numbef 08026727 (England and Wales}

LITTLEPORT LEISURE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Accounting policies
Charity infomiation
Lillleport Leisure (Limited by Guarantee) is a private company limited by guarantee incorporated in England
and Wales. The registered office is Camel Road. Lrttleport, Cambs, C86 1 EW.
1.1 Accounting convention
The financial slalemenls have been prepared in accordance with the charity'5 Mernorandurn and Artic￿5, the
Companies Act 2006 and "Accounting and Reporting by Charities.. Sialement of Recommended Practice
applicable to charities preparing their accounts in accordance with the Financial Reporting Standard
applicable in the UK and Republic of Ireland IFRS 102} (effective 1 January 20191" The charity is a Public
Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin
1 not lo prepare a Statement of Cash Flows.
The financial statement5 are prepafed in steding, which is the functional currency of the charity. Monetary
amounts in these financial slatemenls are rounded to Ihe nearest £.
The financial slalements have been prepared under the historical cost convention. The principal accounting
policies adopted are sel out below_
1.2 Going eoncern
Al the lime of approving the financial slatements. the ITUStees have a reasonable expectalion that the charity
has adequate resources lo continue in operational existence for the foreseeable future. Thus the Iruslees
continue lo adopt the going concern basis of accounting in preparing the financial statements.
1.3 Charitable funds
Unrp.slricted funds are availablè for uso at the discretion of the trustccs in furthcrancc of thcir charitable
objective5.
Restricted funds are subject to spectfic conditions by donors or grantors as to how they may be used. The
purposes and use5 of the restricted funds are set oul in the notes to the financial slalements.
1.4 Income
Income from admission fees and use of facilities is ￿e0rded when receivable whenever the amounl is known.,
otherwise il is accounted for on a cash received ha%1%
Income fi.oiii dvii¢i140n5 and interest are incluae(J when receNaDie by Ihe chanty.
Local authority grants are recorded on an accruals basis to the extent Ihal the value can be determined wrth
some accuracy.
1.5 Expenditure
Resources expended are included in the Slalement of Financial Activities on an accruals basis, inclusive ol
any VAT which cannot be recovered.
Resources expended on charitable activities indudes all costs of operation of Ihe sports cenlre.
Govemance costs include audrt. accountancy fees and other costs associated with statutory requirements and
govemance of the Charity.

LITTLEPORT LEISURE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED>
FOR THE YEAR ENDED 31 MARCH 2024
Accounting policles
{Contlnued)
1.6 Tangible fixed assets
Tangible fixed assets are initially measured at cost and subsequentty measured at cost or valuation, net of
depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their
useful lives on the following bases.
Leasehold land and buildings
Sports equipment
Fixtures and fittings
over the lease lemi
20% per annum straight line
33Yo per annum straight line 115QA reducing balance
The gain or loss arising on the disposal of an asset is determined as the differen￿ betsveeri the sale proceeds
and the carrytng value of the asset. and is rec.ogniEèd in the statement of financial activities.
1.7 Impaimient of fixed assets
At each reporting end dale. the chaytty reviews the carryinq amounts of ils tangible assets lo delemine
whether there is any indication that those assets have suffered an impaimenl loss. If any such ind￿8110n
exists, the recoverable amount of the asset is estimated in order to detennine the extent of the impairment
loss lif any}.
1.8 Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-lerm liquid
investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown
within borrowing5 in current liabilities.
1.9 Finanrial instruments
The charity has elected lo appty the provisions of Section 11 'Basic Financial Instruments, and Seclion 12
'Otlier FinanGial lftstruments Issue3, of rr<.
102 to all of its financial instruments.
Financial Inslnjmenls afe recognised in ihe chartry's balanre Sheet wli¥ii Ilie charity becomes party to thc
conlractU31 provisions of the instrument.
Finanr.ial assets and liabilities are offset. with the nel amounts presented in the financial stalemenls, when
there is a legally enforceable right lo set off the recognised amounls and there is an intention lo settle on a net
ba￿1￿ or to realise the assgt and settle the liabilty simultsneougly.
Basic financial assets
Basic financial assp.t%. which inrjude debtors and cash and bank balances. are Initial￿ measured al
transaction price including trarisaclion costs an(J are subsequently carried al amortised cost using the effective
intere31 method unlc-
the arrangement constitutes a financing transaction. where Ihp. tr5Jnqaction is
measured at the present value of the future receipts discounted al a market rate of interest. Financial assels
classlfted as receivable wilhiii vile year are not amortised.

LITTLEPORT LEISURE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Aecounting policies
(Continued)
Basic financial liabilities
Basic financial liabilities, induding creditors and bank loans are inilialty recognised at transaction prtce unless
Ihe arrangement constilules a financing transaction, where the debt instnjmenl is measured al the present
valL*e of the future payments discounted al a market rale of interest. Financial liabilib.es classified as payable
within one year are not amortised.
Debt instruments ale subsequently carr￿d at amortised cost. using the effective interest rale rnelhod.
Trade creditofs a￿ obligations to pay for goods or services that have been acquired in the ordinary course ol
operations from suppliers. Amounts payable are classTrfied as current liabilities if payment is due within one
year or less. If not. they are presented as non-currenl liabilrties. Trade creditors are ￿CogniSed initially al
transaction price and subsequenlly measufed al amortised cost using the effective interest method.
Derecognition of financial liabilities
Financial liabilities ale derecognised when the chatty's contractual obligalions expire or are discharged or
cancelled.
1.10 Employee benefits
The cost of any unused holiday entillemenl is recognised in the period in which the employee's services are
received.
Temiinalion beneffts are recognised immediately as an expense when the charty is demonstrably committed
lo lerminale the employment of an employee or to provide lerminalion benefits.
1.11 R@tiremèNt benefits
Payments lo defined contribution retirement benefit schemes are charged as an expense as they f311 due.
Critical accounting estimates and judgements
In th¥ apylii¢dlit)11 vf the charity's accouniing Pollcles, tne trusiees are required 10 make judgemenis, esismaies
and assumptions about the carrying amount of assets and liabilrties that are not readily apparent from other
sources. The eslimales and associated assumptions are based ors historical experience and other factors that
are considered to be relevant. Actual results may differ from these estimates.
Thg. Pstimates and undertying assumptions are reviewed on an ongoing basis. Revisions lo #¢counting
eslimales are recognised in the period in which Ihe estimate is revised where Ihe revision affects onty that
persod, or in the period of the revision and futu￿ periods where the revision affects both current and future
periods.
Income from donations 2nd lègacies
Unrestricied Resiricted
funds
funds
2024
2024
Total Unrestricted Restricted
funds
funds
2023
2023
Totsi
2024
2023
Donations and gifis
Grants
867
867
20.023
3.751
3,751
13,500
20.023
13,500
867
20,023
20.890
3,751
13.500
17,251

LITTLEPORT LEISURE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Income from donations and legacics
{Continuedl
Unrestricted Restricted
funds
funds
2024
2024
Total Unrestricted Restricted
funds
funds
2023
2023
Total
2024
2023
Grants
Other
20,023
20,023
13.500
13,500
20,023
20.023
13,500
13,500
Charitablc activities
Charitable Charitable
activities
activities
2024
2023
Centre activitie5
Interest received
297.129
1,732
265.067
342
298.861
265,409
10-

LITTLEPORT LEISURE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Charitable activities
Unrestricted Restricted
funds
funds
2024
2024
ToLIl Unrestricted Restricted
2024
funds
funds
2023
2023
Total
2023
S18ff costs
Depreciation and
impairment
Adminislialive expenses
Advertising and staff
welfare
87.904
87.904
73.447
73.447
34,027 2.533,967 2.566.299
175.909
177,604
13.C66
137.515
42.011
43,199
149,393
109
261
261
297.949
2,533.967
2.831,916
224,289
42.011
266,300
Share of support costs (see
note }
10,907
10,907
9,570
9,570
308,856 2.533.967 2.842,823
233,859
42,011
275,870
Analysis by fund
Unreslricled funds
Reslricled funds
308,856
308,856
2.533.967 2,S33.967
233.859
233,859
42.011
42.011
308,856
2,533,967
2.842.823
233,859
42.011
275,870
Aecountan¢y fccs
2024
2023
Audit of the charity'5 annual accoun15
6,000
Non-audit sernices
All other non-audil services
10,907
3,570
Trustees
None of the Iruslees {or any persons connected with them} received any remuneration or benefrts from Ihe
charity during the year.
There Is insurance cover for the trustees against liability arising from their office. The premium paid is
included vAthin the premium for public liabilty cover.
11

LITTLEPORT LEISURE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Employees
The average Inonthly number of employees during the year vrds..
2024
Number
2023
Number
Sports and recreation
Administration and management
Reception
Total
Employment Costs
2024
2023
Wages and salaiies
Other peH51VWI CQSts
86,485
1.419
72,261
87,904
73,447
The charity Iruslees were neither paid nor received any other benefils from employment with the clprity in the
yeac12023 - £nill neither were they reimbursed expenses during the year12023 - £nill-
-t¢e received payment foi plofessional or other serviees supplip_d to the charity {2023 - £nill.
No charity tru-
There were no employees whose annual remunerakn.on wa5 more ihan £60,000.
Taxation
The charity is exempl from taxation on tts activities because all rts income is applied for charitable purposes.
12-

LITTLEPORT LEISURE
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
10 Tangible fixed assets
Leasehtsld
nd and
b￿ll￿fing$
Sports Fixture$ and
equipment
f￿1￿9$
Total
Cost or valuation
Al 1 April 2023
Additions
Revaluation
5.264.856
79,683
16.138
51,758 5,396,297
9,339
25,477
12.764,8561
{2.764,8561
At 31 March 2024
2,500,000
95.821
61,097 2,656,918
Depreciation and impairment
Al 1 April 2023
D¢pieciation chaiged In ihe yeaT
Revaluation
230,889
42.119
(273.0081
70.185
6,519
31,368
6,090
332,442
54,728
1273,008}
At 31 Mar¢h 2024
76.704
37,458
114,162
Carying amount
At 31 March 2024
2.500.000
19,117
23.639 2,542,756
At 31 March 2023
5,033.967
9,498
20.390 5,063,855
Lana ano builoings were revalued at 31 March 2024 to the estimated fair value of £2.500,000 by the Iru5tees.
Al 31 March 2024. had Ihe revalued assets been cartied al historic cost less accumulated depreciation and
accumulated impairment losses, their carryin9 ainouiil wvuld have been approximatety £4,991.848 12023
£5,033,967)
11
Debtors
2024
2023
Amount$ falling due within one year:
Trade debtors
Prepayments and accrued income
20,051
4,517
9,205
1,064
24,568
10,269

LITTLEPORT LEISURE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
12 Creditors: amounts falling due within one year
2024
2023
Other taxation and social security
Trade creditors
Other creditors
Accruals and deferred income
6,538
48,723
1,920
5,000
8.369
55.268
1,920
9.750
62,181
75,307
13 Retirement benefit schemes
2024
2023
Deflned contrlbutlon schernes
Charge to profit or loss in respect of defined contribulion schemes
1,419
1,186
The charity operates a defined contribution pension scheme for all qualifying empk)yee5. The assets of the
scheme are held spp2ratÈly from those of the charrty in an independenlty administered fund.
At the balance sheet date £27012023 - £169) of pension contributions were outstanding.
14 Restricted funds
The ￿$tricted fund5 of the charity comprise the unexpended balan￿$ of donations and grants held on trust
subjeci io specific conditions by durivi> d5 lo how they may be used.
At 1 April
2023
Incoming
rèsources
Resources At 31 March
expended
2024
5.025.891
20,023
(2,533,96n
2,511.947
Previou$ year:
At 1 April
2022
Incoming
resources
Resources At 31 March
expended
2023
5,054.402
13.500
142.0111
5.025,891
The restricted fvnd has arisen as a ￿sUIt of the land and building5 donated by Cambridge County Council and
the Ptlribli CouiTrril whiGh will be transferred back in the event of thc winding up of the charity- The lease term
is 125 years. The balance represents the nel book value of the donated land and buildings.
14

LITTLEPORT LEISURE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
15 Unrestrictsd funds
The unrestricted funds of the charity compiise the unexpended balances of donations and gr8nts which are
not subject to specific conditions by donors and grantors as to how they may be used. These Include
designated funds which have been set aside out of unrestricled funds by the truslees for specific purposes.
At 1 April
2023
Incoming
resources
Resources At 31 March
expended
2024
General funds
219,871
299.728
{308.856)
210.743
Previous year..
At 1 April
2022
Incoming
resources
Resources At 31 March
expended
ZOZ3
General funds
184,570
269.160
{233.859)
219,871
16 Analysis of net assets between funds
Unrestricted Restsicted
funds
funds
2024
2024
Total Unrestricted
funds
2023
Restricted
funds
2023
Total
2024
2023
Fund balances at 31
March 2024 are
represented by..
Tangible assets
CLJrrent assetgllliabilities)
30,809
179,934
2.511,947
2,542,7
179.934
37,964
181.907
5,025.891
5,063,855
181,907
210.743
2.511.947
2,722,690
219,871
5,025,891
5,245.762
17 Control
The charity is controlled by Ihe board of trustees.