Company registration number 08026727 (England and Wales)
Charity registration number 1147008 (England and Wales)
LITTLEPORT LEISURE
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

LITTLEPORT LEISURE
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Mr D Ambrose Smith
Mrs Jo Webber
Mr B Paddington
Country of incorporation
United Kingdom
{England and Wales)
08026727
Charity registration
England and Wales
1147008
Registered office
Littleport Leisure Community Centre
Camel Road
Littleport
Ety
CB61EW
Independenl examiner
Ensors
First Floor
Victory House, Vision Park
Chivers Way, Histon
Cambridge
CB24 9ZR

LITTLEPORT LEISURE
CONTENTS
Page
Trustees. report
Independent examiner's report
Statement of financial activiiies
Balance sheet
Notes to the financial slatements
8-16

LITTLEPORT LEISURE
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 31 MARCH 2025
The tnjstees present their annual report and financial statements for the year ended 31 March 2025.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the
financial slalements and comply with the charity's Memorandum and Articles of Association, the Companies Acl
2006 and "Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities
preparing Iheir accounts in accordance with the Finanoal Reporting Standard applicable in the UK and Republic of
Ireland IFRS 102)" (effective 1 January 2019).
Objectives and activities
The objects of the Charity are to provide sporting and recreational facilities for the residents of and visitors to
Littleport and Ihe surrounding areas. The charity works with the local community to provide affordable qualily
facilities to encourage health. welkbeing and enjoyment of sports, fitness and social activities as well as work with
disadvantaged groups within the community-
We strive to increase usage of all the sporting areas within the complex despite the strong compeliiion from local
council and private sports tscilities.
Public benefit
Public benefit
In shaping our objectives for the past year and planning our activities, the trustees have considered the Charity
Commission's guidance on the operation of the public benefft requiremenl under the Charities Act 2011. The centre
relies on grants and the income from fees to cover its operating costs. Affordability and access to our centre is
importanl to us and is reflected in our pricing policy.
Achievements and perfonnance
Significant activities and achievements against objectives
The Charity has had a good year and continues to increase the foottall of members and user groups to the centre.

LITTLEPORT LEISURE
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Events
The centre continues to provide regular weekty classes such as basketball. nelball, roller skaling, boolcamps,
badminton, korfball, aerobics, Tae Kwan Do, football, thai boxing and pilates. Sports activities such as tsble tennis
tables, badminton courts, pickleball and the muga pitches are available for hire.
Children's Activities
The centre also has various children's actyvilies such as sofl play. Football Fun Factory and School of Dance. A
Christmas special Little City was hosted in De￿mber 2024.
Inclusive Fitness
The ￿ntre continues to provide sports and recreational adivities for beginners, seniors and less able members with
regular classes such as Fifty+Filness. MS Group, move to music. Posability. chair yoga, stretch and lone and
beginners pilates. Park Run is still held every Saturday which draws in large numbers of competitors.
Junior Gym
There are several supervised junior gym sessions. These sessions are offered to those aged 12 to 15 and aim to
improve fitness, encourage physical activity amongsl young people and reduce childhood obesity-
Women only Gym
The ￿ntre offers regular sessions in a private gyrn area. In addiiion, there are also child friendty classes such as
legs, bums & tums, body conditioning, upbeat and power hour designed for parents to work out while their children
play.
Social Media
During the year the centre increased the number of Fa￿book followers. sin￿ the year end, there has been
significanl investment in marketing and upgrading systems. The centre also now uses Instagram which has seen a
significanl increase in followers and reaches a new audience.
Gym
A number of promotions have been operated throughout the year to raise awareness and increase parbcipation.
The centre offers membership that indudes use of the gym for £35 per month and a 31>day pass for £40. There is
also a Pay As You Go option for the gym and classes. The centre is aware that many people in the community
suffer with their mental health and it is proven that exercise can help. From September 2024, access to gym
facilities were offered at a reduced cosl for those receiving Universal Credit.
Prices are very competitive compared to other centres in the area.
GP referral
The centre works with the local GP surgery to provide a programme of prescribed gym and aerobic activities to
encourage, educate and improve regular participation in physical activity in patienls who are at risk to the
development of disease and disability-
Evenls
The club hosted various events such as the West Anglia scale model show, dog champions workshop, prize bingo,
Chrislmas workshops and car boot sales.
Fieldside Cafe
Our cafe provides drinks and snacks to cenlre users. In addf(ion our rooms are available for meetings, weddings
and party hire. The kiichen facilities can be used by outside caterers for events.
We continue to have regular contact with East Cambs District Council sports and recreation officers for the benefft
of the local inhabitants.
The centre continues to fa￿ uncertainty wf(h rising inflation and costs. sin￿ the year end the centre has introduced
free classes included in all monthty paying memberships to enable the community to exercise at an affordable rate.

LITTLEPORT LEISURE
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Financial review
The Charity is showing a deficit of £30,384 (2024 - deficf( of £2.523.072). The previous year deficit was due to the
revaluation of the buildings.
In the current financial year there has been another significant increase in light and heat costs recharged from the
Vista Academy trust. The centre is having on going discussions with the trust about how these costs have been
calculated.
ReseThes policy
In previous years the level of reserves have been very low. The trustees made steps to address ths by selling some
land owned by the charity in previous years which significantty boosled Ihe unrestricled funds balance. However the
trustees are aware that future revenues are still unknown which makes it very drfficult to have a resetves policy.
Free reserves
That part of the charity's unrestricted income funds that is freety available to spend. The charity cannot quantify this
amount.
Restricted funds
These are monies received from supporterslgrant funders for a spectfic area of expenditure. They are nol freely
available to spend.
Unrestricted funds
These are available for use at the discretion of the trustees in fvrtherance of their charitable objectives.
Major risks
The trustees and management are able to control the activities of the charity by their day to day involvement in the
operations of the charity and through a system of intemal controls designed to manage key risks, lo give reasonable
assurance as to the accuracy of financial inforrnation and to safeguard the charrtls assets and reputation.
Financial sustainability is the major financial risk for the charity- A key element in the managemenl of financial risk is
a regular review of available liquid funds to settle debts as they fall due. Attention has also focused on non financial
risks arising from health 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 working in Ihese operational areas.
Plans for future periods
Like many other sectors, public leisure and sport was hit hard by the impact of the pandemic. This has highlighted
that Charities such as these are an invaluable communtty asset providing services lo support the mental and
physical healih and wellbeing of the local residents and wider society-
The charity re￿iVed £3,500 12024 - £20,023) in various grants from East Cambs District Council. Community
Sports and Sport England.
Structure. governance and management
Littleport Leisure is a company limited by guarantee govemed by it's Memorandum and Articles of Association dated
19 December 2016. It is registered as a charity with the Charity Commission. Anyone over Ihe age of 16 can
become a member.
The trustees, who are also the directors for the purpose of company law, and who served during the year and up to
the date of signature of Ihe financial statements were=
Mr D Ambrose Smith
Mrs Jo Webber
Mr B Paddington

LITTLEPORT LEISURE
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Recruitment and appointment of trustees
Appointments to vacancies on the Board arising afler the date of these Articles shall be decided by majority decision
of the primary dass members, narne￿ the trustee directors from time to time. A trustee director appointed or
reappoinled by Ihe members shall be appointed for a four year lem in office. A trustee director may retire by giving
written noti￿ to the charity of at least four weeks prior to the due retirement date Iprovided that at least the
minimum number of trustee directors will ￿maIn in office when the resignalion is to lake effect), and such
resignation has laken effect in accordance with its temis.
No appointment or reappointment shall be pemiitted when the trustee director in question has held office for Iwo or
more successive terms of four years unless the continuing trustee directors resolve that there are exceptional
circumstances requiring the reappointment of the trustee director. In which case Ihe trustee director may be
appointed for an unlimited number of further temis provided that each subsequent tem is approved al a meeling of
the members.
Newly appointed trustees are given sufficient training and instruction in order to enable them to complete their
necessary duties.
Qualifying third party indemnityprovisions
The Company has made qualifying third-paty indemnity provisions for the benefft of ils directors which were made
during the year and remain in force at the date of this report.
Supplier payment policy
The company's current policy conceming the payment of trade credilors is to follow the CBI'S Proryt Payers Code
(copies are available from the CBI, Centre Point. 103 New Oxford Street. London WC1A 1DUI.
The company's currenl policy conceming the payment of trade creditors is lo=
settle the terms of payment with suppliers when agreeing the temis of each transaction.,
ensure thal suppliers are made aware of the tems of payment by inclusion of the relevant lerms in contracts.,
and
pay in accordance with the company's contractual and other legal obligations.
Trade creditors of the company at the year end were equivalent to 30 day's purchases, based on the average daily
amount invoiced by suppliers during Ihe year.
Small company provisions
This report has been prepared taking advantage of the small companies. exemption of section 415A of the
Companies Act 2006.
Disclosure of infonnation to auditors
Each of the Iruslees has confirmed thal there is no infomialion of which they are aware which is relevanl to the
audit, but of which the auditor is unaware. They have further confimied that they have taken appropriate steps to
identify such relevant information and to establish that the auditor is aware of such infomialion.
The trustees, report was approved by the Board of Trustees.
David AmL)rose Smitli (Jan 23, 20?.6 12..20..34 GMTI
Mr D Ambrose Smith
Trustee
Date..
2310112026

LITTLEPORT LEISURE
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF LirrLEPORT LEISURE
I report to the trustees on my examination of the financial statements of Littleport Leisure (the charity) for the year
ended 31 March 2025.
Responsibilities and basis of report
As the trustees of the charity land also its directors for the purposes of company lawl, you are responsible for the
preparation of the financial stalements in accordance with the requirements of the Companies Acl 2006.
Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of
the Companies Act 2006 and are eligible for independent examinalion, l ￿port in respect of my examination of the
charity's financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination
I have followed the Directions given by the Charity Commission under section 145(5)Ib} of the Charities Act 2011.
Independent examinerfs ststement
Since the charity's gross income ex￿eded £250,000. the independent examiner must be a member of a body listed
in section 145 of the Charities Act 2011. 1 confirm that l am qualified to undertake the examination because l am a
member of ICAEW, which is one of the listed bodies.
I have completed my examination. I confim that no matters have come to my attention in conneclion with the
examination giving me cause to believe that in any material respect-
accounling records were not kept in respect of the charity as required by section 386 of Ihe Companies Act
2006.
the financial statemenls do not a￿ord with those records., or
the financial statements do not compty with the accounting requirement5 of section 396 of the Companies Act
2006 other than any requirement that the financial statements give a true and fair view, which is nrrt a matter
considered as parl of an independent examinalion.. or
the financial statements have not been prepared in accordance with the methods and principles of the
statement of Recommended Practice for accounting and reporting by charities applicable to charities
preparing their financial statements in accordan￿ with the Financial Reporting Standard applicable in the UK
and Republic of Ireland (FRS 102).
I have no cOn￿mS and have come across no other matters in connection with the examination to which attention
should be drawn in Ihis report in order to enable a proper understanding of the financial statemenls to be reached.
Ensors
First Floor
Viclory House, Vision Park
Chivers Way, Histon
Cambridge
C824 9ZR
2310112026
Dated..

LITTLEPORT LEISURE
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2025
Unrestricted Restricted
funds
funds
2025
2025
Total Unrestricted Restricted
funds
funds
2024
2024
Total
2025
2024
Notes
Income from:
Donalions and legacies
Charitable activities
363
332,034
3,500
3,863
332,034
867
298,861
20,023
20,890
298,861
Total income
332,397
3,500
335,897
299,728
20,023
319,751
Expenditure on:
Charilable activities
345,095
21,186
366,281
308,856 2,533,967 2,842,823
Tolal expenditure
345,095
21,186
366,281
308,856 2,533,967 2,842,823
Net expenditure and
movement in funds
{12,6981
(17,686)
(30,384)
(9,128) {2,513,944) 12,523,072)
Reconciliation of funds-
Fund balances at 1 April 2024
210,743
2.511,947 2.722,690
219,871
5,025,891
5,245,762
Fund balances at 31 March
2025
198,045 2.494,261 2,692,306
210,743 2,511,947 2,722,690
The statement of financial activities includes all gains and losses recognised in the year. All incorne and expenditure
derive from continuing activities.

LITTLEPORT LEISURE
BALANCE SHEET
ASAT31 MARCH 2025
2025
2024
Notes
Fixed assets
Tangible assets
10
2.529,566
2,542,756
Current assets
Debtors
Cash at bank and in hand
11
8.758
234.416
24,568
217,547
243,174
242,115
Creditors: amounts falling due within
one year
12
(80,434)
(62,1811
Net current assets
162,740
179,934
Tolal assets less current liabilities
2,692,306
2,722,690
The funds of the charity
Restricted income fijnds
Unrestricled funds
14
15
2,494,261
198,045
2,511,947
210,743
2.692,306
2,722,690
The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act
2006, for the year ended 31 March 2025.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006
wilh respect lo accounting records and the preparation of financial statements.
The members have not required the company to obtain an audit of tts finanaal slatements for Ihe year in question in
accordance with section 476.
These financial statements have been prepared in accordan￿ wth the provisions applicable to companies subject
to the small companies regime.
2310112026
The financial statements were approved by the trustees on
David AITibrose SiYiiLh (Jail 23, 2026 12..20..34 GI.1TI
Mr D Ambrose Smith
Truslee

LITTLEPORT LEISURE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Accounting policies
Charity infomiation
Littleport Leisure {Limiled by Guarantee) is a private company limited by guarantee incorporated in England
and Wales. The registered office is Camel Road. Littieport. Cambs. CB6 1 EW.
1.1 Basis of preparation
The financial statements have been prepared in accordance with the charity's Memorandum and Articks, the
Companies Acl 2006 and "Accounting and Reporting by Charities= Stalemenl of Recommended Praclice
applicable to charities preparing their accounts in accordance with the Financial Reporting Standard
applicable in Ihe 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 UpdaÈ Bulletin
1 not to prepare a Statement of Cash Flows.
The financial statements are prepared in sterling, which is the functional currency of the charity- Monetary
amounts in these financial stalements are rounded lo the nearest £.
The finan￿31 statements have been prepared under the historical cost convention. The principal accounting
policies adopled are sel out below.
1.2 Going Concern
At the time of approving the financial statements. the trustees have a reasonable expectation that the charity
has adequale resources to conlinue in operational existence for the foreseeable future. Thus the trustees
continue to adopt the going concem basis of accounting in preparing the financial statements.
1.3 Charitable funds
Unreslricled funds are available for use at the discretion of the trustees in furtherance of their charitable
objeclives.
Restricted funds are subject lo specific conditions by donors or grantors as to how they may be used. The
purposes and uses of the restricted funds a￿ sel out in the noles lo the financial statemenls.
1.4 Income
Income from admission fees and use of facilities is recorded when receivable whenever the amount is known,.
otherwise it is accounted for on a cash received basis.
Income from donations and interest are induded when receivable by the charity-
Local authority grants are recorded on an accruals basis to the extent that the value can be determined with
some accuracy.
1.5 Expenditure
Resources expended are included in the Statement of Financial Activities on an accruals basis, inclusive of
any VAT which cannot be recovered.
Resources expended on charilable activities includes all costs of operation of the sports centre.
Governance costs include audit. accountancy fees and other costs associated with statutory requirements and
govemance ofthe Charity.

LITTLEPORT LEISURE
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Accounting policies
(Continued)
1.6 Tangible fixed assets
Tangible fixed assets are initialty measured at cost and subsequentty measured at cost or valuation, net of
depreaation and any impainnent losses.
Depreciation is recognised so as to vrrite off the cost or valuation of assets less their residual values over their
useful lives on the following bases..
Leasehold land and building5
Sports equipment
Fixtures and fittings
over the lease terrn
20 % per annum straight line
33Yo per annum straight line 115Yo reducing balance
The gain or loss arising on the disposal of an asset is detemiined as the difference be￿een the sale proceeds
and the carying value of the asset, and is recognised in the statemenl of financial activities.
1.7 Impaimient of fixed assets
Al each reporting end date, the charity reviews the carying amounts of tls tsngible assels lo determine
whether there is any indication that those assets have suffered an impaimient loss. If any such Ind￿atIOn
exists, the recoverable amount of the asset is estimated in order to detemiine the extent of the impaimenl
loss (rf any).
1.8 Cash and cash equivalents
Cash and cash equivalents include cash in hand. deposits held at call with banks, olher 5hort-term liquid
investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown
within borrowings in currenl liabilities.
1.9 Financial instruments
The charity has elected to apply the provisions of Section 11 '8asic Financial Instruments, and Section 12
'Olher Financial Inslrumenls Issues. of FRS 102 to all of its financial inslrumenls.
Financial instruments are recognised in the charity's balan￿ sheet when the charity becomes paty to the
contractual provisions of the instrument.
Finan￿81 assels and liabilities are offset, wilh the net amounts presented in the financial stslements, when
there is a legally enforceable right to set off the recognised arnounts and there is an intention to settle on a net
basis or to realise the assel and setue the liability simultaneously.
Basic financial assets
Basic financial assels. which indude debtors and cash and bank balances, are initially measured at
transaction price including transaction costs and are subsequentty Ca￿led at amortised cost using the effective
inlerest method unless the arrangement conslitules a financing transaction, where Ihe transaction is
measured at the present value of the fijture receipts discounted at a market rate of interest. Financial assets
classified as receivable within one year are not amortised.

LITTLEPORT LEISURE
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Accounting policies
(Continued)
Basic financial liabilities
Basic financial liabilities. including creditors and bank loans are initialty recognised at transaction price unless
the arrangement constilutes a financing transaction, where the debt instrument is measured at the presenl
value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable
within one year are not amortised.
Debt instnjments are subsequentty carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or ServI￿S that have been acquired in the ordinary course of
operalions from suppliers. Amounts payable are classified as current liabilities rf payment is due within one
year or les5. If not. they are presented as non-current liabilities. Trade creditors are recognised initially at
transaction price and subsequentty measured at amortised cost using the effective interest method.
Derecognition of financial liabilities
Financial liabiltties are derecognised when the charity's contractual obligations expire or are discharged or
cancelled.
1.10 Employee benefits
The cost of any unused holiday entittement is recognised in the period in which the employee's services are
received.
Termination benefils are recognised immediately as an expense when the charity is demonstrably committed
to tenninate the employment of an employee or to provide termination benefits.
1.11 Retirement benefits
Payments to defined contribution retirement benefft schemes are charged as an expense as they fall due.
Critical accounting estimates and judgements
In the application of the charity's accounting policies, the trustees are required to make judgements, estimates
and assumptions about the carying amount of assets and liabilities that are not readily apparenl from olher
sources. The estimates and associated assumptions are based on historical experien￿ and other factors that
are considered to be relevant. Actual results may differ from these estimates.
The estimates and undertying assumptions are reviewed on an ongoing basis. Revisions to accounting
eslimates are recognised in the period in which the estimate is revised where Ihe revision affecls cfftly thal
period, or in the period of the revision and future periods where the revision affects both current and future
periods.
Income from donations and legacies
Unrestricted Restricted
funds
funds
2025
2025
Total Unrestricted Restricted
funds
funds
2024
2024
Total
2025
2024
Donations and gifts
Grants
363
363
3,500
867
867
20,023
3,500
20,023
363
3,500
3,863
867
20,023
20,890
10-

LITTLEPORT LEISURE
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Income from donations and legacies
(Continued)
Unrestricted Restricted
funds
funds
2025
2025
Total Unrestricted Restricted
funds
funds
2024
2024
Total
2025
2024
Grants
Other
3,500
3,500
20,023
20,023
3,500
3,500
20,023
20,023
Charitable activities
Charitable Charitable
activities
activities
2025
2024
Centre activities
Interest received
330,385
1,649
297,129
1,732
332,034
298,861
11

LITTLEPORT LEISURE
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Charitable activities
Unrestricted Restricted
funds
funds
2025
2025
Total Unrestricted Restricted
2025
funds
funds
2024
2024
Total
2024
staff costs
Depreciation and
impairment
Administralive expenses
Advertising and staff
welfare
102,152
102,152
87,904
87,904
40.709
196.501
21.186
60,200
198,196
21,582 2,533,967 2,543,671
188,354
200,232
488
109
109
339.850
21.186
361,036
297,949 2.533,967 2,831,916
Share of support costs (see
note I
5.245
5,245
10,907
10,907
345.095
21.186
366,281
308,856 2,533,967 2,842,823
Analysis by fund
Unrestricted funds
Restricted funds
345,095
345,095
21,186
308,856
308,856
2,533,967 2,533,967
21.186
345.095
21.186
366,281
308,856 2,533,967 2,842,823
Accountancy fees
2025
2024
Non4udit services
Audit-relaled assurance seNices
All other non-audit ServI￿S
4,000
1.245
5,000
5,907
Total non-audit fees
5.245
10,907
Trustees
None of the trustees (or any persons connected with them) re￿iVed any remuneration or benefits from the
charity during the year.
There is insurance cover ft)r the Irustees against liability arising from their office. The premium paid is
included within the premium for public liability cover.
12-

LITTLEPORT LEISURE
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Employees
The average monthly number of employees during the yearwas..
2025
Number
2024
Number
Sports and recreation
Administration and management
Reception
Total
Employment costs
2025
2024
Wages and salaries
Other pension costs
100,505
1,647
86,485
1,419
102,152
87,904
The charity trustees were neither paid nor received any other benefits from employment with Ihe cFkqrity in the
year12024 - £nill neither were they reimbursed expenses during the year (2024 - £nil}.
There were no related party transactions with charity trustees during the year (2024 £nil). neither did any
charity trustee receive payment for professional or other services supplied to the charity (2024 - £nil).
There were no employees whose annual remuneration was more than £60,000.
Taxation
The charity is exempt from tsxation on its activtlies because all its income is applied for charitable purposes.
13-

LITTLEPORT LEISURE
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
10 Tangible fixed assets
Leasehold
land and
buildings
Sports Fixtures and
equipment
ffttings
Totsl
Cost or valuation
At 1 April 2024
Additions
2,500,000
95,821
20,200
61,096 2,656,917
912
21,112
At 31 March 2025
2.500,000
116,021
62,008 2,678,029
Depreciation and impaimient
At 1 April 2024
Deprecialion charged in the year
76,704
9,431
37,458
3,684
114,162
34,301
21,186
Al 31 March 2025
21,186
86,135
41,142
148,463
Carrying amount
At 31 March 2025
2,478,814
29,886
20,866 2,529,566
At 31 March 2024
2.500,000
19,117
23,639 2,542,756
Land and buildings were revalued at 31 March 2024 to the eslimated fair value of £2,500,000 by Ihe Iruslees.
At 31 March 2025, had the revalued assets been carried at historic cost less accumulated depreciation and
accumulaled impairment losses. their carrying amount would have been approximately £4,949.729 (2024
£4,991.848).
11 Debtors
2025
2024
Amounts falling due within one year:
Trade debtors
Prepayments and accrued income
8.422
336
20,051
4,517
8,758
24,568
12 Creditors: amounts falling due within one year
2025
2024
Other taxation and social security
Trade creditors
(Xher creditors
Accruals and deferred income
6,149
69.285
6,538
48,723
1,920
5,000
5.000
80.434
62,181
14-

LITTLEPORT LEISURE
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
13 Retirement benefit schemes
2025
2024
Defined contribution schemes
Charge to profit or loss in resped of defined contribution schemes
1,647
1,419
The charity operates a defined conlribulion pension scheme for all qualitying employees. The assels of the
scheme are held separately frorn those of the charity in an independentty administered fund.
At the balance sheel dale £268 (2024 - £270) of pension contributions were outstsnding.
14 Restricted funds
The restricted funds of the charity comprise the unexpended balan￿$ of donalions and granls held on trust
subject to specrfic conditions by donors as to how they may be used.
At 1 April
2024
Incoming
resources
Resources At 31 March
expended
2025
2,511,947
3,500
{21,1861
2,494,261
Previous year:
At 1 April
2023
Incorning
resources
Resources At 31 March
expended
2024
5.025.891
20,023
{2,533,9671
2,511,947
The restricled fund has arisen as a result of the land and buildings donated by Cambridge County Council and
the Parish Council which will be transferred back in the event of the winding up of the charity. The lease term
is 125 years. The balance represents the net book value of the donated land and buildings.
15 Unrestricted funds
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are
not subjecl to spectfic conditions by donors and grantors as lo how Ihey may be used. These include
designated funds which have been set aside out of unrestricted fijnds by the trustees for specific purposes.
At 1 April
2024
Incorning
resources
Resources At 31 March
expended
2025
General funds
210.743
332,397
(345.0951
198,045
Previous year:
At 1 April
2023
Incorning
resources
Resources At 31 March
expended
2024
General funds
219,871
299,728
1308,8561
210,743
15-

LITTLEPORT LEISURE
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
16 Analysis of net assets between funds
Unrestricted Restricted
funds
funds
2025
2025
Total Unrestricted
funds
2024
Restricted
funds
2024
Total
2025
2024
Fund balances at 31
March 2025 are
represented by..
Tangible assets
Current assetsllliabililies}
2.529,566
162,740
2.529.566
162,740
30.809
179,934
2.511,947
2,542,756
179,934
2,692,306
2,692,306
210,743
2,511,947
2,722,690
17 Control
The charity is controlled by the board of trustees.
16-