AHÉAOO Accothrff3
Company registration number.. 08119494
Charity registration nurnber.. 115 l326
Bollington Health & Leisure
(A company limited'by guarantee)
Annual Report and Finaneial Statements
for the Year Ended 30 June 2024
TBG Bright LLP
26 Edward Court,
Broadheatb.
Altrincham,
England, WA14 5GL
*AEOVS9MW*
2411012025
COMPANIES HOUSE
A16
#206 i

Bollington Health & Leisure
Contents
Trustees, Report
1108
Independent Auditors, Report
91013
Statement of Financial Activities
14
Balance Sheet
15
Statement of CAsh Flows
16
Notes to the Financial Ststements
17to24
Detailed Statement of Financial A¢livities
25to27

Bollington Health & Leisure
Trustees, Report
For the year ended 30 June 2024
The Trustees, who are also directors of the charity for the purposes of the Companies Act 2006, present their report
with the financial Statements of ihe Charity for the year ended 30 June 2024. The Trustees have adopted the provisions
of Accounting and Reporting by Charities.. Statement of Recornmended Practice applicable to charitie5 preparing their
accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102
new consolidated edition introduced in January 2022).
This is a Company limited by guarantee and its oper3tions are to include the provision of facilities for sporting. health,
leisure and social activities including teaching and Tecreation for swimming, squash, fitness and other sporting activities
for the benefit of the residents of Bollington and the surrounding area.
OBJECTIVES AND ACTIVITIES
Obje¢tive$ and alms
The objects of the charitsble wmpany are sp¢cifi¢ally Testri¢l¢d lo the following.. To constTUCI, maintsin and manage
facilities for swimming, squash, fithess and oiher sportAn8, health, leisure and social activities (together with all
incidcnlal offices, outbuildings, open areas and access thereio) as provision for recreation and leisure-iime ￿CupatIon
within th¢ meaning of 8¢¢lion 5 of the Charities Aci 201 l and for the provision of Such other facilities and services
within the meaning of the said Act as Ihe Charity may in its discretion hereafter detemiine for the benefil of the restdenls
of Bollinglon and the surrounding area.
Historleal revlew
Bollington Leisure Centre was conceived in 1973 by Bollington Urban Districl Council as a community project. Fund
raising began in January 1974. with ihe objective of buildin8 a swimming pool on UDC land designaled for recreational
use al Bollinglon Cross. Wilh Changes in local governmenl, the land passed firsi io Macclesfield Borough Council and
then to Cheshire East Borough Council. The Swimming Pool Committee evolved into a charity which was registered
as Bollington Leisure Centre in July 1977. The Leisure Cenlre also continued to develop wilh ihe addition of squash,
a gymnasium. a health studio and other actlvity rooms. The charity became a limited liability company in 2012 and
was renamed Bollinglon Health & Leisure.
Leased L4nd
The land l¢ased lo Bollinglon Health & Leisure (BHL) by Chcshire East (CEC) 15 les5 than 200/0 of the larger Bollington
Cross site own¢d by CEC and d¢signated for recreational use. In 2017, Bollinglon ToNvn Council (B TC) signed a 125
year lease for the entire CEC area of land at Bollington Cross. with the exception of the children's play area. but
including the areas of land already leased to BHL and Bollington United Junior Fooiball Club (BUJFC). The Current
CEC-BHL lease expires on 30 April 2033 and agreemenl ha5 now been reached wilh BTC to sub-lease ihe existing
BHL footyrinl for a peppercorn rent for the remainder of the CEC-BTC headlease expiring on 24 April 2142. The
Licence io Underlet & Deed of Variation, the Rever$ionary Lease, and an Overage Deed have all been approved by
the Board of BHL and are awaiting signature. BTC are seeking some clarification on the lease arrangements lo be
agreed with Bollinglon United Football Club. which now incorporates BUJFC, before signing the lease documents
with BHL.
Pa8e I

Bollington Health & Leisure
Trustees, Report
For the year ended 30 June 2024
Operational Review for 2023-2024
The lasl financial year has seen a continuation of the recovery from the COVID-19 pandemic with care￿1 managernenl
of dis¢relionary expcnditUT¢ on projects. Essential and cmergency eJ(penditure on mainlenan¢e has also been
undertaken wilh a minirnum inlerniplion of operalional activity. The swimming pool was closed for 8 two week period
at the beginning of the year for major work on the drainage syslem. The swimming pool was furiher affected by
unplanned shuidowns caused by leaks in the pool hot water pipes. Refurbishment of all affected and potential at risk
pipework was undertaken with as little intemiplion as possible to the swimming teaching programme. The gymnasium
was also refurbished with a significant introduction of new equipmeni during the year. The planned introduction of
electric vehicle charging points has had to be defe￿¢d as the company financing this project were unable 10 proceed
due to the short time remainin8 on the existing CEC lease.
A Sport England grant of £50,737 was received for two energy saving projecls for the installation of 501ar panels on
the roof and a pool Cover to reduce temperature loss when the pool is closed overnight. The grani income and provision
for the expenditure on Ihese two projects is included in the accounls for the current year in order to match the incom¢
with the relevant expendilure. However. the actual inslallalion and expenditUTe was nol Incu￿ed until the summer
break at the 51art of the 2024-2025 f)nan¢ial year,
The trial management or8&nisalion introduced in the PTevious finan¢i81 year. with responsibilities divided between a
Bu5ine$s Manager and an Op¢Talion5 Manager, both reporting 10 the Mana8em¢nt Committee, had proved su¢¢e$sfiil
and was ¢onfirni¢d as Ihe p¢rn)anenl strncture.
The year saw a slow but steady increas¢ in the key areas of 8y.m membership and swimming lessons during Ihe year,
although they had not re￿rned to the pre-COVID-19 levels. Year end fi8ures were approximately 1550 swimming
lessons per week and 1400 members of Ihe gym.
Public beneflt
Bollington Health & Leisure has always been totally devoted to operatin8 for the public benefit. providing much needed
sporting. health and fttness facilities for the people of Bollinglon and the surrounding areas. Major benefits are the
provision of an extensive 5wimmin8 leaching programme. 38 fitness classes and a large, well equipped gymnasium.
The Centre hlso provides swimming ond other facilities for fifteen lo¢al schools with lessons for 550 children in
addilion 10 the Centre's own swimming leaching programme. The two long-slanding disability groups (Phrkinson's
Group and the Macclesfield & Dislricl Stroke Society) havc been joined this year by a veteran's support group run by
the local branch of the British Legion
STRA TEGIC REPORT
Reserves policy
The company aims lo maintain reserves equivalent to three to four rnonihs turnover. By careful management of the
refi]rbishment and development programme in addition to essential and emergency expenditure, the net assets have
been resiored io about £350,000 which equates to 3.6 monihs turnover. The restrictions of the COVID-19 period and
the slow recovery of the operation in an increasing cost environmenl, have caused the Trustees to begin lo Consider
whether there is a need lo review this policy in order to secure the long terni fuNre of ihe facilities provided by the
charity.
P88e 2

Bollington Health & Leisure
Trustees, Report
For the year ended 30 June 2024
Future plans
The immediate short temi focu5 is to secure the signing of the new lease between BTC and BHL and to maintain the
current level of service and operation for all users of the facilities. The buildings and other assets will also be maintained
to a high standard with due regard to all aspects of health. safety & environment and safeguarding, with due regard to
the needs of vulnerable children and adults.
STRVCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its Arti¢les of Asso¢ialion, as amended and approved by the Charity Comrnission on 22
April 2013, and conslirules a company limited by guarantee as defined by the Compani¢s Act 2006.
Indu¢tion And tr*iniThg of trustees
Thecharity will always aim to havean appropriat¢ balance ofskillsand expertj5e on the TTU$tee Board, with knowledge
of.. appropriaie health and leisure activities; business, including corporate governance. finance, health & s8fety and
facilities mana8ement: and the local Community. Prospective new Trustees will generally be invited lo attend Directors,
and Management Committee meetings for a period before appointment Dnd must declare that Ihcy are not disqualified
from becoming a direcior of a registered company or of a charitable insiitulion- Ihai they have noi been barred by the
Independent Safe8uarding Authority from working with children and vulnerable adults,. and must declare any potential
conflicis of interest. All new Trustees are provided with the general guidance for Trustees issued by the Chariiies
Commission to ensure that they are fvlly aware of Iheir responsibilities, together with their responsibilities under
company law. They are also familiarised wilh the Bollington Health & Leisure policies and procedures. Specific
training is provided, as required, in areas such as Health & Safety and Safeguarding. Two trustees have resigned and
Nio new Trustees hav¢ been appoinied since Ihe1&st annual report.
Page 3

Bollington Health & Leisure
Trustees, Report
For the year ended 30 June 2024
ADDITIONAL DATA REQUIRED FOR ANNUAL RETURN
Number of legally bindin9 contracts (other than grant a9reemenls> from
entral govemmenl or local authorities
Number of grants from central govemment or local aulhorltles
Highest single value donation from a corporate donor
Highest single value donation from an individual
ingle highest donation from a related party lo a Trustee or key
ana9ement personnel
ranlmaking
Grants made to individuals
Grants made to other charities
Grants made to other organisalions
Payments to Trustees for providing goods and services
Pemianent employees at end of financial year (wilh employment contract
nd employment rights}
People on fixed temis contracts which end on a particular day or on
completion of a specific task
Self*mpioyed people working for SHL running a business for themselves
nd not paid through PAYE
one
1000
Not main purpose
1625
one
None
Page 4

Bollington Health & Leisure
Trustees, Report
For the year ended 30 June 2024
Reference and Administrative Details
Charity Registration Nurnber:
1151326
Company Registrolion Number,.
08119494 (England and Wa1¢8)
Registered Office:
Heath Road
Bollington
Ma¢¢lesfield
Cheshire
SKIO SEX
Trustees:
Dr P Gruenbeck (appointed 12 Feb￿ary 2024)
P Drabble
R A Mason
P D Tunwell
C J Thompson (res18ned on 12 May 2025)
Dr J A Murdoch (resigned on I l Nov¢mber 2024)
S L Hursl
JDKing
S W Spinks
Dr D A Maxwell (resi8ned I l November 2023)
K Porter (appointed 12 August 2024)
Company Secretary.,
Dr J A Murdoch. {resigned on l O February 2025)
Auditors..
TBG Bright LLP
26 Edward Court,
Broadhealh,
Altrincham,
England, WA14 5GL
Page 5

Bollington Health & Leisure
Trustees, Report
For the year ended 30 June 2024
Solicitors:
Cooper Sons Hartley and Williams LLP
3-5 Market Street,
Disley.Stockport
Cheshire SK12
2AA
SAS Daniels LLP
30 Greek Sireet
Stockport
Cheshirc SK3
8AD
Page 6

Bollington Health & Leisure
Trustees, Report
For the year ended 30 June 2024
COMMENCEMENT OF ACTIVITIES
The charity was incorporated on 26 June 2012 and Commenced trading on l July 2013 under ihe ternis of a Business
Transfer Agreement between Bollington Leisure Centre and Bollington Health & Leisure.
DECISION MAKING
All dcci5ions are taken in strict compliance with the Articles of Association and with the approved Poli¢ie$ of the
hariiable Company. All decisions of the Board of Directors (trustees) and the r¢ason$ for those decisions are recorded
in the Minutes of the Meetings of the Board of Directors.
STATEMENT OF TRUSTEES, RESPONSIBILITIES
The trustees (who are also the diicct0TS of Bollinglon Health & Leisure for the purposes of company law) are
responsible for Preparing ihe Report of the T￿stee$ and the financial staiements in accordance with applicable law and
Uniled Kingdom Accounting Siandards {Uniied Kingdom Generally Accepied Accountin8 Practice).
Company law requiTes the trustees to prepare financial stalcmcnts for each financi)l yeaT which give a true and fair
vicw of Ihe state of affairs of the charitabl¢ company and of Ihe incoming resources and application of resources,
including the income and expenditure. of the charitable company for that period. In preparing those financial
statements, the Irusiees are required to
select suitable accounting policies and then apply them consistently;
observe the methods and principles in the Charity SORP.
make judgements and estimates thal are reasonable and prudent.
slate wh¢iher applicable accounting standards have been followed, subject to any material departures disclosed and
explained in the financial slalemenls:
prepare the financial statements on the 80ing concern basis unless il is inappropriate lo presume thal Ihe charilablc
company will ¢ontinue in business.
The trusiees are Tesponsible for keeping Proper accounling records which disclose with reasonable accuracy at any
time the financial posilion of the charitable company and lo enable them to ensure that the financial statements comply
with the Companies Acl 2006. They are also responsible for safeguarding the assets of the charitable company and
hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
In so far as the trustees are aware:
there is no r¢l¢vanl audit inforn]ation of which the charitable compbny'5 auditors are unaware. and
Page 7

Bollington Health & Leisure
TTU$tees' Report
For the year ended 30 June 2024
- the trustees have taken all steps that they ought to have taken io make themselve¥ 14warn of 4Dy relevar4t audit
infonnation and to ¢slablish that the auditots ar¢ aw•T¢ of thjt ihforniation.
R¢ ort of the trustee4 incorporating a strategic rep)¢ approved by the truste&% of the charity on 14 octo￿2023 and
si
onitsbe
P¢t¢r Tunw¢ll
Pa8e 8

Bollington Health & Leisure
Independent Auditor's Report to the Members of Bollington Health & Leisure
Opinion
We have audited the financial statements of Bollington Health & Leisure (the 'charity? for the year ended 30 June
2024. which comprise the Statement of Financial Activities , Balance Sheei, Statement of Cash Flows, and Notes to
Ihc Financial Statements, in¢ludin8 a summary of significant accounting policies. The financial r¢porting framework
thai has been applied in their preparation is United Kingdom A¢counlin8 Standards, comprising Charities SORP - FRS
102 'Thc Financial Reporting Si8ndard applicable in the UK and Republic of Ireland, and applicable law (United
Kingdom Generally Accepted Accounting Practice).
In our opinion the financial statements:
give a true and fair view of the slate of the charity's affairs as at 30 June 2024 and of ils incoming resources and
applicalion of Tesources, including ils income and expendiNre. for the year then ended:
have been properly prepaT¢d in accordance with United Kingdom Generally Accepted Accounting Pracii¢e,' and
have been prepared in a¢¢ordance with the Tequirements of the Companies Act 2006.
Basis for opinion
We conducled our audit in accordance with International Standards on Auditing (UK) OSAS (UK)) and applicable law.
Our re5pon5ibililies undeT Ih05e standards are further described in the auditor responsibilities for the audit of the
financial statements $¢¢lion of our report. We are independent of the charity in accordance with the ethical rquiremenls
that are relevant lo our audit of the financial Slatemenls in the UK, including.the FRC'S Ethical Standard, and we have
fulfilled our other ethical responsibilities in accordance with these requirements. We believe thai the audit evidence
we have obtsined is sufficienl and appropriate 10 provide a basis for our opinion.
Concluslons relating to golng concern
In audiling the financial slatemenls, we have concluded that the truslee$ us¢ of the going concern basis
of Accounting in the preparation of the financial statemenls is appropriate.
Based on the work we have perfomied, we have not identified any material un¢¢rtainlies relatin8 10
¢venlS or ¢ondilions Ihat, individually or collectively, may cast significant doubt on the charity's ability io
continue as a going concern for a period of at least twelve months from when the original financial
statements were authorised for issue.
Our Tesponsibililies and the responsibilities of th¢ trustees with respect to going concern arc described in the relevant
sections of this report.
Olher information
Th¢ trnstees are responsible for the other infonnation. The other information cornprises the infornialion included in
the annual report, other than the financial ststemenls and our audilOT'S report iheTeon. Our opinion on Ihe financial
slalements does not cover the other infornialion and, except lo the extenl otherwise expli¢iily stated in our report, we
do nol express any forn] of assurance conclusion thereon.
Page 9

Bollington Health & Leisure
Independent Auditor's Report to the Members of Bollington Health & Leisure
In connection with our audit of the financial statements, our responsibility is to read the other inforn)ation and, in doing
so, consider whether the other infom)alion is materially inconsistent with the financial statements or our knowledge
obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or
apparent material misstatements, we are required to determine whether there is a material misstatement in the financial
staternent5 or a material misstatement of the other infonnation. If, based on the work we have perfonned, we conclude
that there is a material misstatement of this other inforniation, we are required to report that fact.
We have nothing to report in this regard.
Opinion on other rnatter prescribed by the Companies Act 2006
In our opinion. based on the work undertaken in the course of the audit:.
the inforn]ation given in the Trustees, Report for the financial year for which the financial stalemenls are prepared is
consistent with the financial statements,. and
the Trustees, Report has been prepared in accordance with applicable legal requirements.
MAtters on which we gre required to report by exception
In the light of our knowledge and understanding of the charity and its environment obtained in the course of the audit,
we have not identified material misstatements in the TTuslees' Report.
We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to
you if. in our opinion..
adequate accounting records have not been kept, or rerurns adequate for our audit have not been received from
branches not visited by us. or
the financial statemenls are not in agreement with Ihe accounting records and returns. or
certain disclosures of trustees remuneration specified by law are not made. or
we have not received all the infornation and explanations we require for our audit.
Responslbilities of trustees
As explained more fully in the Statement of Trustees, Responsibililies (set out on page 7), the trustees are responsible
for the preparation of the financial statements and for being satisfied that they give a ￿e and fair view, and for such
internal control as the trustees delerniine is necessary to enable the preparation of financial statements that are free
from material misslatement. whether due to fraud or e￿Or.
In preparing the financial statements, the trustees are responsible for assessing the charity's ability to continue as a
going concern, disclosing. as applicable, matieTS related lo going Concern and using the 80in8 ¢on¢ern basis of
accounting unless the trnstees either intend lo liquidate the charity or lo cease operations, or have no realistic altemative
bul to do so.
Page 10

Bollington Health & Leisure
Independent Auditor's Report to the Members of Bollington Health & Leisure
Auditor responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial slalements as a whole are free from
material misstatement, whether due to fraud or error, and to 15sue an auditor's report that includes OUT opinion.
Rea50nablc assurance is a high level of assurance. but is nol a 8uarantee that an audit ¢onducted in accordance with
ISA5 {UK) will always detect a maierial misststement when il exists. misstatemen￿ can arise from fraud or error and
are considered material if, individually or in the aggregate, Ihey could reasonably be exwied to influence the economic
decisions of users taken on the basis of these financial slatements.
The exlent to which our procedures are Capable of detecting irregularities. including fraud is detailed below..
Irregularities, including fraud, are insiances of non-compliance with laws and regulations. We design procedures in
line with our responsibilities. outlined above, lo delect material misstatements in respect of irregularities, including
fraud. The extent to which our procedures are capable of d¢l¢¢lin8 irre8ularities, including fraud, are detailed below..
Our approach to identifying and assessing the risks of material misslatements in respect of irrtgularities,
including fraud and non-compliance with laws and regulations, was as follows:
the engagement partner ensured that the engagement team collectively had Ihe appropriate Competence, capabilities
and skills lo identify or recognise non-complianee with applicable laws and regulations.
we idcnlified the law5 and regulations applicable lo the company throu8h discussions with directors and oiher
management, and from our commercial knowledge and experience of the charity care sector.
we focused on specific laws and regulations which we considered may have a direct maierial effect on the financial
slatemenls or Ihe operaiions of the company, includin8 the Companies Act 2006, laxalion legislation, data protection,
anti-bribery, employmenl, environmental and health and safety legislation.
we assessed the exlenl of Compliance with the laws and re8ulalions identified above through m8king enquiries of
management and inspecling legal ¢orrespondence- and
identified laws and regulalions were communicated within the audit team regularly and the learn remained alert to
instances of non*omplian¢e throughout th¢ audil.
Page 11

Bollington Health & Leisure
Independent Auditor's Report to the Members of Bollington Health & Leisure
We hssessed the SU￿eptib11Ity of the company's financial ststements lo mat¢rial rnisslatem¢nt$, including obtsining
an understanding of how fraud might occur, by..
- making enquiries of managemenl as to where they considered there was susceptibility to fraud, their knowledge of
actual. suspecied and alleged fraud.. and - considering the internal controls in place lo mitigate risks of fraud and non-
compliance with laws and regulations.
To address the risk of fraud through managemenl bias and override controls, we..
perforn)ed analytical procedures lo identify any unusual or unexpected r¢lationship8;
rcvicwcd journal entries lo identify unusual Iransactions.
assessed whether jud8emenlS and assumptions made in deiennining Ihe accountin8 eslimales were indicative of
potential bias,. and
investigated the rationale behind significant or unusual transaction$.
In response to the risk of iTTegularities and non-compliance with laws and regulations, we designed procedures which
included, bul were not limited io:
agreeing financial slalement disclosures to underlying supporting do¢umenlation'
reading minutes of meetings of those charged with govemance; and
enquiring of managemenl as to actual polential litigation and claims.
There are inherent limildtions in our audit procedures described above. The more removed Ihose laws and regulations
are from financial transaction8, the less likely il Is Ihal we would become aware of non-compliance. Audiling standards
also limit ihe audii procedures required lo idenlify non-compliance with laws and regulations to enquiry of the
director51truslees and other management and the inspection of regulatory and legal correspondence, if any.
Material misslatemenls that arise due to fraud con be harder to delect than those that arise from errors as they may
involve dcliberale ¢oncealmenl or collusion.
A further description of our responsibilitie$ is available on ihe Financihl Reporting Council's webstte at:
www.frc.org.uklauditorsresponsibilities. This des¢riplioD forn)s part of our auditor's report.
Page 12

Bollington Health & Leisure
Independent Auditor's Report to the Members of Bollington Health & Leisure
Use of our report
Tbis report 15 made solely to the charitable company's trustees, as a body, in accordance with Chapter 3 of Part 16 of
the Companies Act 2006. Our 8udil work has been undertaken so that we might stale to the Charity's trustees those
matters we are Tequired to state lo them in an auditor's report and for no oih¢r purpose. To the fullcsl exlenl perniitted
by law, we do not accept or assume responsibility to anyone otheT thun the charilable company and its trustees as a
body, for our audit work, for this Teport, or for the opinions we have forn)ed.
Mlchael S¢nior {Senlor Statutory Auditor)
For and on behalf of TBG Bri8hi LLP
26 Edward Court,
Broadhealh,
Altrincham,
England. WA14 5GL
14 October 2025
Poge 13

Bollington Health & Leisure
Statement of Financial Activities for the Year Ended 30 June 2024
(Including Income and Expenditure Account and Statement of Total Recognised
Gains 2nd Losses)
Unrestricted
funds
Restrieted
funds
Total
2024
Total
2023
Note
Incomt and Endowments from:
Donations and Le8acie$
Charitsble activities
Other tradin8 aclivilies
Investtneni income
4.345
1,108,764
2,325
50,737
55,082
1,108,764
2,325
3.570
1,083,722
2.634
Total in¢ome
1 124847
1 175584
1091895
Expendlture on:
Raising funds
Charitable activilies
(8,180)
(1,062,308}
{8,180)
{1,113,045)
(19,147)
(1,020,730)
(50,737)
Total expenditure
Net income
1070 488
1 121225
1039 877
Net movement in funds
54,359
54,359
52,018
Reconciliation of fuDds
Tolal funds brought forward
252 122
Tolal funds carried forward
16
358 499
358 499
All of the charity's activtties derive from continuin8 operations during the above two periods. The
funds, breakdown for 2023 is shown in note 16.
The noles on pages 17 to 24 form an intcgral part of these financial slalements,
Page 14

Bollington Health & Leisure
(Registration number: 08119494)
Balanee Sheet as At 30 JUD¢ 2024
2024
2023
Nole
Flxe41 Issets
Tangil)le wets
12
22,549
22.549
Current
Sto¢ks
Debto
13
14
3,081
87,498
426 090
3,733
33.153
Cash at bank and in hand
516,669
445.686
Credltors: Amounts falling due wltblll ooe y¢ar
¢urreDt ￿ets
15
180719
335 950
281591
•sxts
358 499
Fund$ of the eharlty:
Restrleted Ineome fun
' Restrieted funds
Unrestrleted Income fuod#
Unrestrictd funds
358 499
Totsl funds
16
358 499
The financial stst¢ments have been prepared in accordance with the provisions applicable to companie5 subject to the
small companies regime.
Th¢ financial stst¢m¢nts on pages 14 to 24 were approved by th¢ trustees, and authorIs￿ for issue on 14 October 2025
d signed on their behalf by:
Peter Tunwell
DirectorllTUStee
The note5 on page5 17 to 24 fomi an ltit¢￿￿ part of the3e financial siat¢ments.
Pag¢ 15

Bollington Health & Leisure
Statement of CAsh Flows for the Year Ended 30 June 2024
2024
2023
Note
Cash flow$ from operating aetivities
Nel cash in¢om¢
54,359
52,018
AdJu8tmenls to ¢A$h now$ from nonvc*$h Items Investment
Income
44,946
50,049
Worklng capltal *dju$tments
Decreasel(increase) in stocks
Increase in debtors
Increase in crcdilors
13
14
652
(54,345>
16,624
(1,283)
(4, I07)
8.033
15
Net cash flows from operating activities
7,877
52.692
Cash flows from Investing activities
Inleresl re¢¢ived
Net increase in Cash and ¢ash equivalents
Cash and cash equivalenls at l July
Cash and cash equivalents at 30 June
17.290
54,661
354 139
426 090
408 800
All of the cash flows are derived from continuing operations durin8 the above two periods.
The noies on pages 17 to 24 forn) an integral part of these financial stalements.
Pag¢ 16

Bollington Health & Leisure
Notes to the Financial Statements for the Year Ended 30 June 2024
l A¢counting poll¢les
Statement of complilnce
The fin8ncial statements have been prepared in accordance wilh Accounting and Reporting by Charities: Statement of
Recommended Practice (applicable to charities preparing their accounts in accordance with the Financial Reporting
Standard applicable in the UK and Republic of LrelBnd (FRS 102)) (issued in October 2019) - (Charities SORP (FRS
102)), Ihe Financial Reportin8 Standard applicable in the UK and Republic of Ireland {FRS 102) and the Companies
Act 2006.
B*sl$ of preparation
Bollington Health & Leisure meets the definition of a publi¢ benefit entity under FRS 102. Assets and liabilities are
initially recognised al historical c051 or transaction value unless otherwise stsled in the relevant a¢¢ounling policy
notes. The financial statements are presented in Sterlin8 which is the functional Currency of the charity and rounded io
th¢ nearest £ l.
Golng concern
The trusiees consider that rhere are no material uncertainties aboul the charity's ability lo continue as a going concern
nor any significanl areas of uncerlainty that affect the carrying value of asseis held by ihe chariry.
Income and debtors
All income is reco￿lS¢d once the charity has eniiilemenl to Ihe income, it is probable thai Ihe income will be received
and Ihe aniount of th¢ income receivable can be measured reliably.
Dcblors are measured al the setllemenl amounl due and grants are recognised al fair value when the
Charity has entitlement after any perfomian¢e conditions have been m¢1.
C*$h at bank and in hand
Cash at bank and cash in hand include5 Cash and short tern] highly liquid investment with a short maturity of three
months or less from the dale of acquisition or opening of the deposit or similar amount.
Expendlture and crtditors
All expenditure is recognised once there is a legal or con8truclive obligation to Ihai expenditure, il is probable
setllemenl is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure
heading ihal aggregate similar costs to that category. Where costs cannot be directly attribuied 10 particular headings
they have been allocated on a basis consislenl with Ihe use of resources. with central staff costs allocated on the basis
of time spent. and depreciation charges all￿ated on the portion of the asset's Use. Other support costs are allocated
based on the spread of stsff costs.
CrediloTS are recO￿lSed where Ihe charity has an obli8aiion resultin8 from a pa81 event tha¢ are measured at the
transaction price.
Page 17

Bollington Health & Leisure
Notes to the Flnanclal Statements for the Year Ended 30 June 2024
Taxation
The ¢harity is considered to poss the tests set out in Paragraph I Schedule 6 of the Finance Act 2010 and therefore it
meels the definition of a ¢h8ritable company for UK corporation lax purposes. Ac¢ordin8ly, the chariry is potentially
exempl from taxation in respccl of in¢omc OT capital gains Teceived within colegoTies covered by Chapicr 3 Part I l of
thc CorporatlOD Tax Act 2010 or Section 256 of Ihe Taxarion of Chargeable Gains Aci 1992, 10 the exlent thai such
income or gains are applied exclusively to ¢lwAiable purposes.
T4nglble Ilxed asset5
Depreciation is provided on langibl¢ fixed assets so as to write off ihc c051 or valuation, Icss any esiimated residual
value, over their cxpe¢led useful economic life as follows..
Depre¢lAtlon rates
Asset tla$s
Fr¢¢hold propety
Depreclltlon method and rate
Stock
Stock 1$ valued al the lower of cost and e51imated selling price less costs 10 complete and sell, after due regard for
obsoleie and slow moving siocks. Cost is delern)in¢d u$in8 the fiTsI-in, fwsl-out (FIFO).
Fund structure
Unrestricted income fund5 are general funds thai are available for use at the trnstees discretion in ￿rthe[an¢t of the
objectives of the charity.
Restri¢led fvnds can only be used for the particularlmentioned purpose within the object of the charity.
Penslons and other post retlrement obllg4tlon$
The charitable company operdtes a dcfined ¢onlribution pension scheme. Contributions payable to the charitable
company's pension scheme are tharg¢s to the stslement of Financial Activities in ihe period to which they relate.
2 Donitlons Ind Leggeles
TotAI
2024
Total
2023
Donalion5
Granls-unrestricled
Grants-Restricied
3.345
,000
2,570
1,000
Page 18

Bollington Health & Leisure
Notes to the Financial Statements for the Year Ended 30 June 2024
3 Income from ¢harit4ble a¢tlvlties
Total
2024
Total
2023
Leisure centre income
1.108,764
1.083,722
4 Jn¢ome from other tradiD% Ilctivities
Total
funds
Total
2023
Fundraising events
S Investment Income
Total
2024
Total
2023
Deposit account inleresl
9,413
1,969
6 Costs of trading aetlvltles
Total
2024
Total
2023
Purchases
19,147
7 Expenditure on eharitable 4etlvltles
Total
2024
Total
2023
Note
L¢isure centre
Project costs
1,038,637
975,043
1 113045
1020.730
Page 19

Bollington Health & Leisure
Notes to the Financial Statements for the Year Ended 30 June 2024
2024
2023
Aiax field
Health spa repairs
Swimming pool repairs
Changing rooms refurbishment
Centre suite repairs
Cafe refurbishment
Pool Cover
2,100
8.175
4,115
4,267
27,923
3,492
4,890
1,000
2,752
17,513
Solar Panels
74.408
45,687
8 Anllysls of governance and support ¢o$t$
Governanee eo$¢i
Total
2024
TotAI
2023
Audit and a¢wunlancy fee8
Audilovs remuneration
Accountsncy and legal fees
Disclosure and B8rrin8 Service checks
5,800
1,000
54
6,854
5,600
1,000
7,992
9 Net Incomingloutgoing r¢sour¢e$
Net incoming resources for the year include..
2024
2023
Audit fees
5,800
5,600
10 Trustee$ remuneratlon and expenses
No trustees, nor any persons ￿nnected with them. have received any remuneration from the Charity during the ycar.
No trustees hav¢ received any reimbursed expenses or any otber benefits from the charity during the year.
Page 20

Bollington Health & Leisure
Notes to the Financial Statements for the Year Ended 30 June 2024
I I Staff ¢osts
The aggregate payroll costs were as follows..
2024
2023
Staff ¢osts
Wage5 and salaries
Social security costs
Pension costs
462,423
19.405
462.700
18,098
488,853
488,087
The 8veraBe monthly number of employees duTing the year was as follows:
2024
No
2023
No
Management and Administration
Instructors and support
10
61
70
61
71
No ernployee r¢¢eived emoluments of more than £60,000 during the year.
The total employee benefits of ihe key mana8emenl personnel of the charity were £71,709 {2023 £41,594). The
increase for the y¢ar was due to a change lo a joint team mana8emenl stru¢n]r¢.
12 Tangible fixed assets
Freehold
property
Total
Cost
At l July 2023
22,549
22,549
At 30 June 2024
22,549
22,549
Depreciation
At 30 June 2024
Net book value
At 30 June 2024
At 30 June 2023
22,549
22,549
Page21

Bollington Health & Leisure
Notes to the Financial Statements for the Year Ended 30 June 2024
The land originally leased by Bollington Health & Leisure from Cheshire Easi Borough Council has been leased from
Cheshire Easl Borough Council to Bollington Town Council who have therefore become Landlord to the Bollington
Health & Leisure Lease with effect from 27 April 2017. Bollingion Town Council have deterniined not lo impose any
ground rent for the Icasc of Bollington Leisure Centre. The lease terni is due to expire in 2033. The Leisurc Centre
Const￿Cted on this site comprises faciltlies for swimming. squash. fitness and other sporting. health and social
activities. The building is owned by the charity. All the building costs have been ￿]lY depreciatsd as staled in note l.
13 Slock
2024
2023
Stocks
14 Debtors
2024
2023
Trade debiors
Prepaymcnts
Other debiors
7,780
20,013
8,794
19,381
87,498
33,153
IS Creditors: *mounts falling due withln one year
2024
2023
Trade Creditors
Other taxalion and social security
Deferred income
A¢¢rnals
50.317
4,273
91,077
19,740
4,412
106,452
180.719
164,095
Deferred income
2024
2023
D¢f¢rred income at l July 202J
Additions in the year
Amount released
106,452
935
(16,310)
94,946
11,506
Deferred income al 30 June 2024
106452
Income has been deferred for the gym rnembeTship and lesson5 paid for in advance.
Po8e 22

Bollington Health & Lelsure
Notes to the Financial Statements for the Year Ended 30 June 2024
16 Fund$
Balance at l July 2023
Ineoming
r¢source$
Re$our¢¢$
expended
Balante it 30
JuDe 2024 £
Unrtsirl¢ted funds
General
304,140
1,124.847
(1,070,488)
358,499
Restricted fuThd$
Total funds
304 140
1 175 584
121225
358 499
Balance at I
July 2023
Ineoming
resources
Resources
expended
B412nce at 30
June 2024
Unrestrl¢ted funds
GenerAI
Gener81 funds
304,140
1,124,847
(1,070,488)
358,499
Re5trlcted fyDd$
Pool Cover
Solar Panels
10.000
{io,000)
Totil fund$
304 140
1 175 584
121225
358 499
Balanee at
July 2022
Incoming
resources
Re$ourees
expended
B414n¢e at 30
June 2023
Unrestrlcted funds
General
252 122
1091,895
1039 877
304 140
Restricted funds
Pool Cover fund
The fund of 10,000 was a grant given by Sport England as a contribution to a Pool cover. which ha5 been spent in the
year.
Solar Panel fund
The fund of £40.737 was a grant gtven by Sport England and has been spent on Solar Panels to heal the swimming
pool.
Page 23

Bollington Health & Leisure
Notes to the Financial Statements for the Year Ended 30 June 2024
17 Related party transactions
Three members of Ihe senior management team, each have close family members who are employees of the charity.
A trustee's business rec¢ived £1,625 for 5ervice$ 10 the chariry during the year.
There were no fvrther related paty transactions in th¢ year.
18 Llablllty ofmember$
The liabiliry of th¢ members is limited by 8uarantee.
Under clause 3 of the Articles of Association all members undertake to contribuie to ihe assels of the Charitsble
Company such an amount as may be required, not exceeding £10, in the event of it being wound up during the period
of membership or within on¢ year after ceasing to b¢ a member.
Page 24

Bollington Health & Leisure
Detailed Statement of Financial Activities for the Year Ended 30 June 2024
Total
2024
Total
2023
In¢ome 4nd Endowments from:
Donations and Legacies (analysed below)
Charitable activities (analysed below)
Other trading activities (analysed below)
Investment Tncome (analyscd below)
55.082
1,108,764
2,325
9,413
3,570
1,083,722
2,634
1,969
Total income
1 175584
1091895
Expendllure on:
Raising ￿ndS (analysed below)
Charitabl¢ activilie5 (analysed below)
(8.180)
(1,113.045)
(19,147)
(1,020,730)
Total expendi￿re
Nel income
1 121225
1039 877
Net movemeDI in fijnds
54,359
52,018
Reconclllation of funds
Total funds brougbi forward
Total funds carried forward
304 140
252 122
358 499
This page does not forni part of the statutory financial statements.
Page 25

Bollington Health & Leisure
Detalled Statement of FlnAnclal Actlvities for the Year Ended 30 June 2024
Tot41
2024
Total
2023
DonatioDS Ydnd Leg4cles
Donations
Grants-Restri¢ted (Pool Cover)
Grants-Restricted (Solar Panels)
Grants-Unrestri¢ted
3,345
10.000
40.737
2.570
3.570
Charitable actlvltles
Leisure Centre income
1 108764
083 722
1 108 764
1083 722
Other trAdlng actlvltles
Fundraising events
2,325
2.634
Investment Income
Deposit accouni interest
969
Ralsln8 fundi
Purchases
(8,180)
(8,180)
(19.147)
(19.147)
Cbarltablt #etivities
Purchases
Wages and salaries
stsff NIC (Employers)
Staff pensions (Defined ￿ntribUtion) - pension scheme I
Rales
stsff cost
'Travelling
Light, bcat and power
Insurance
Repairs and maintenance
Telephone and fax
Computer 50fhvare and mainlenhnce costs
Pnntin8. POSta8e and stationery
(284,004)
(462,423)
(19,405)
(7,025)
(12.466)
(3,989)
(153)
(70.562)
(17,847)
(72.727)
(1.662)
(30,903)
(4,349)
{240.986)
{462,700)
{18,098)
(7.289)
(11,820)
(6,031)
(282)
(77,229)
(16,757)
(42,6J2)
(1,554)
{25,685)
(3,490)
This page does not forn) part of ¢he stafvlory financial slatemenls,
Page 26

Bollington Health & Leisure
Detailed Statement of Financial Activities for the Year Ended 30 June 2024
Total
2024
Total
2023
Sundry expenses
Project costs- Restricled (Pool Cover)
Proje¢l Costs- Restricted {Sol8r Panels)
Project cosis- Unrestricted
Instru¢lors fees
Adv¢rtising
Legal and prof¢ssional fees
Bank char8¢$
Credit card char8es
Disclosure and Barring service checks
Accountancy and legal fees
Auditor's remuneration
{4,131)
(i 0,000)
(40,737)
(23.671)
{24,705)
(2.414>
(4,088)
(181)
(8,749)
(54)
( 1,000)
(12,369)
(45,687)
(23,791)
(3,823)
(2,589)
(77)
(9.849)
{1,392)
( 1,000)
1113045
1020 730)
This page does not fom) part of ihe statutory financial slatements.
Page 27