4SLC FOR STOCKSBRIDGE LEISURE CENTRE TRUST
CONSOLIDATED AUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 MARCH 2024
COMPANY REGISTRATION NUMBER 08413664
CHARITY NUMBER 1153527
Xeinadln Audit Limited
8th Floor, Becket House
36 Old Jewry
London.
EC2R 8DD

45LC FOR 5focKSBRIDGE LEISURE CENTRE TRusr
CONTENTS OF THE CONSOLIDATED FINANCIAL STATEMENT5
YEAR ENDED 31 MARCII 2024
CONTENTS
PAGE
Trustees, Secretary and Professlonal Advisers
The Trusteeg and Strategic Report
Independent Audltor5' Report to the Members
10-14
Consolidated Statement of Flnanclal Activltles
15
Con501idated & Charlty Balance Sheet
16
Consolidated Cash Flow Statements
17-18
Notes to the Financlal Statements
19-36
Detalled Charlty Income and Expendlture Account
38

4SLC FOR STOCKSBRIDGE LEISURE CENTRE TRUST
TRusfEE'S, SECREfARY AND PROFESSIONAL ADVISERS
YEAR ENDED 31 MARCH 2024
REFERENCE AND ADMINISTRATIVE DEfAILS OF THE CHARITY. ITS TrUSTEES AND ADVISORS
The Trustees, who are also dlrector5 of the Charity for the purposes of the Companies Act. are pleased to
present thelr annual report and the audfted flnanclal statements forthe year ended 31 March 2024.
PRINCIPAL & REGISTERED OFFICE
Moorland Drlve, Stocksbrid8e. Sheffield, S36 IEG.
REGISTERED NUMBERS
Reglstered Number
Registered Charlty Number
Trading Company Re8lstration Number
08413664
1153527
12965203
DIRECTORS AND TRUSTEES
The Dlrectors of the Charltable Company (the CharSty) are Its Trustees for the purpose of Charity law and
throughoirt this report are collectlvely refer￿d to as the Trustees.
The Trustees servin8 durlng the year and since the year end were as follows:
Appointed
23.08.13
09.12.13
09.12.13
09.12.13
09.12.13
01.09,22
06.12.21
Re518ned
Mrs F Howard
Mr D Pindar
Mr G Slfverwood
Mr5 S Whlte
Mrs M Whfttln8ham
Mr A Clarke
Mr S Woodcock
29.11.23
Appointed
Resigned
COMPANY SECRETARY
Ms J Jennin85
15.12.14
DIREcfoRS OF 4SLC TRADING LIMITED
Mr Aclarke
Mrs F Howard
Mr D Pindar
Mr G Sllverwood
Mrs S White
21.10.20
21.10.20
21.10.20
21.10.20
21.10.20
COMPANY SECRETARY
Ms J Jennln8S
21.10.20
AUDITORS
Xelnadin Audlt LSmlted
th
8 Floor, Becket House
36 Old Jewry
London
EC2R 8DD
BANKER5
The Co-operative Bank
PO Box 250
Skelmersdale
WN8 6wr

4SLC FOR STOCKSBRIDGE LEISURE CENTRE TRUST
THE TRUSTEES, AND STRATEGIC REPORT
YEAR ENDED 31 MARCH 2024
The trustees who are also dlrectors of the eharlty for the purposes of the Companies Act 2006, present thelr
report with the financial statement5 of Ihe charlty for the year ended 31 March 2024. The trustees have
adopted the provisions of Accountlng and Reporting by Charitles: Ststement of Recommended Prdctlce
applicable to charitles preparing thelr accounts In accordance with the Flnancial Reportln8 Standard applicable
In the UK and Republic of Ireland (FRS 1021 {effectlve ljanuary 2019).
OBJEcllvES AND AcnviTIES
Slgnlficant actlvltles
The Centre continues to be well-used, with Increaslng attendance levels since its reopening in 2013, It Serves
variou5 clubs, communlty organlsatlons, Schools, and an ever Increaslng publlc membership scheme.
New Club se55ions have been added within the Sports Hall, Bowls Hall and Maln Swlmmlng Pool In addition to
the provlslon of new classes withln the Group Exerclse programme as we strfve to develop our Health & Fitne5S
offerln8.
The Café. operated by a separate Tradlng Company owned by the Charlty, has attraeÉed many new vlsitors to
the Centre. The Café goes from strength to stren8th wlth tumover increaslng year on year.
The Centre plays a cruclal role as the lead partner for the Stocksbrld8e & Upper Don 'People Keepin8 Well
Partnershlp,, dellverln8 communlty, health, and well-beln8 SUPPOrt.
The Healthy Llvlng team works closely with local GP'S to SUPPOrt indfvtduals with non-medical physlcal and
mental health needs. The Centre has also taken responsibility for Dementia SeNlces, sub-contracting the work
to the Stocksbridge Community Care Group.

4SLC FOR sfocKSBRIDGE LEISURE CENTrE TRUST
THE TRU5TEES' AND STRATEGIC REPORT
YEAR ENDED 31 MARCH 2024
OBJEcnvES AND ACTIVITIES
Public benefft
The Centre alm5 to provide local and publTC access to Its leisure services and facllities, pmmotlng healthy
lifestyle options that Improve physlcal and mental health and well-being. It serves as a resource to the
Communlty, offering affordable prlces to encourage a5 many user5 as posslble.
The Centre has become Increasingly Important, particularly due to its geographlc Isolatlon in a rural area. It
beneffts all residents, including the 23,083 residents In the growlng communlty of Stocksbrldge and Upper Don
{figures from 2021 Census Local Insight Profile).
Actlvltles
The Centre continues to be well-used, wlth increaslng attendance levels slnce Its reopenlng In 2013. It serves
varlous clubs. community or8anSsatlon5, Schools, and an ever increasln8 public membership scheme.
New Club sesslons have been added wfthln the Sports Hall, Bowls Hall and Maln Swimmln8 Pool In addltlon to
the provSslon of new classe5 wlthln the Group Exercise pro8ramme as we strlve to develop our Health & Fltness
offerln8.
The Café, operated by a separate Tradlng Company owned by the Charlty, has attracted many new visitors to
the Centre. The Café goes fram strength to strength wlth turnover continuing to Increase year on year.
The Centre plays a crucial role as the lead partner for the Stockbrldge & Upper Don 'People Keeping Well
Partnershlp., dellverln8 communlty, health, and well-belng support. As part of this project we have developed
a Healthy Llvln8 Team whlch Is based at the Centre.
The Heatthy Lfvlng team works closely with local GP'S to support indivlduals wlth non-medical physlcal and
mental health needs. The Centre has also taken responsibility for Dementla Servlces, sub-contractlng the work
to the Stocksbridge Community Care Group.
Due to the contlnued success of the Healthy Llving Team a second Social Prescriber was recrulted In 2022. Thls
change enabled u5 to provide addltlonal support In the area and ease the workload on GPS and Sur8eries
ensurln8 healthcare profe55iona15 keep thelr own time free for patlents wlth Immediate health concerns.
The social Prescrlber posts complement a Community En8agement Worker and two Communlty Wellbeln8
Coaches.

4SLC FOR STOCKSBRIDGE LEISURE CENThE TRUST
THE TRUSTEES. AND STRATEGIC REPORT
YEAR ENDED 31 MARCH 2024
OBJECTIVES AND ACTNMES
Volunteers
We continue to benefit from the outstandln8 commitment of our team of volunteer5, now over sixty stron8
delivering regular support each week,. these role5 cover aspert5 of Centre operatlons includlng Receptlon,
Admlnlstration, Cleanin& Sports Delivery, MaIntenan￿, Gardenitb8• Fundraising and Caterin8.
All our volunteers recelve inductlon5, trainin& and development support to ensure they are equipped to fulfil
their roles safely and effectlvely.
The Centre follows a comprehensive selectlon process, including inteNiews, references, DBS checks, and
confidentlality policies.
Efforts are made to match volunteers, skllls and experlences with appropriate role5 and provide training In
essential procedures and health and safety.
Two-way communlcatlon is encouraged, and volunteers. opinlons and feedback are valued.
In 2023 we were nominated for the Queens Inow Klngsl Avfiird for Voluntary Servlce, thls proce55 included our
belng interviewed by the Deputy Lord Lleutenant of Yorkshire, who also met vark>us teams of our volunteers In
person as part of the assessment process. Ultlmately and unfortunately, we were not Successful in attalnin8 the
award but the fact that we were nomlnated show￿ that the work that Is regularly undertaken by our Volunteers
15 clearly appreclated and worthy of note and lon8 may It contlnue.

4SLC FOR STOCKSBRIDGE LEISURE CENTRE TRUST
THE TRUSTEES, AND STRATEGIC REPORT
YEAR ENDED 31 MARCH Z024
STRATEGIC REPORT
Achlevemerrt and perforniance
Charltable activities
Over the last twelve months, the Trust has continued to pursue a two pronged strategy- developing its current
and future buslness actNltles to ensure the provision of a financlally sound base and Improvin8 the quallty of Its
facilities through plans for further capitsl investment to improve serrfice reliability and customer experience.
We have contlnued to maintain and attract new Buslness and have record numbers wlthln our 5wimrnln8
Lessons and on our Membefshlp schemes.
The Centre carries out a range of projects and Inltlatives to Improve health and well-belng and provlde publlc
benefits. These Include a sesslon called the Llvlng Well Programme, thls developed out of the Llve Ll8hter Group,
thls Is a twelve week rollin8 programme wlth a maximum of sixteen partlclpants. This session operates to
capaclty. participants are predomlnantty via the GP referral route.
The Centre continues to offer a comprehenslve mixture of actlvities and we strive to pursue external funding
opportunltles to complement our already busy schedule to further boost attendances. Thls was partlcularly
successful wlthin our applicatlon to the South Yorkshlre Hou5in8 Assoclation who awarded funding to enable us
to dellver sesslons for people in recovery. The sessions are free for partklpants and cover the followln8:
- Health from Wlthin: A group that supports people In recovery from drugs and alcohol
- Soak and Soclalise: A group sesslon held withln the Small Pool to asslst people sufferlng wlth chronlc paln, with
a p05t class dlKu$51on 8roup wlth guest speakers.
- Knit and Natter: Agroupfor people recoverln8from Bereavementand Soclal1501atlon usln8 Craftsasthe thread
to provide support to the attendees, sesslons include Knlttin8. Crochet and Water Colour5.
Dads - 5 a slde: A sessSon for dads designed to create soclal Interactlon through artlve sport.
All of the sessions have been well atterKled and we have been able to continue the sessions via addltlonal
fundln8 SUPPOrt from the SY Housln8 Assoclatlon in the months ahead.
In additlon to the above we also contlnue to deliver, aqua-based fitness classes, and the provlslon of a GP
Exerclse Referral Scheme.
The second phase of the Oxley Park Landscaplng project via Sheffield Clty Councll, works were completed thls
yearllnklnB the Parkto the external patlo area of the Café, enablin6 u5 to Increasethe numberof coversavallable
and further boost income levels.

4SLC FOR STOCKSBRIDGE LEISURE CENTRE Trusr
THE TRUSTEES, AND STRATEGIC REPORT
YEAR ENDED 31 MARCH 2024
srRATEGIC REPORT
Flnanclal revlew
ReseNe5 poIIcy
The Board has implemented a rese￿eS policy of maintalnln8 three months, worth of operatlng costs. Funds have
been set aside for planned building and equlpment improvements.
The Centre's annual bud8et forecast is approved by the Board, a5mlng for a balanced budget, the Financlal
performance of the Centre Ss regularly scrutlnlsed to identify and address any SiEnlficant deviations from the
forecast.
Loans
We continue to repay loan element of a granvloan agreement through the Northern Impact Fund, thls set up
to enable us to provide further improvements within the Centre. A5 a result of thls agreement. in the last twelve
months, we have replaced the aged and Inefficlent boilers on the Swimming half of the Centre following the
successful upgrade of the Bulldln8 Mana8ement System and re5urfaclng of the Sports Hall floor.
Tradlng
4SLC Tradln8 Llmited, a 5ubsldlary of the Charlty was registered on 21st October 2020 and operates all actlvltles
deemed as tradln8 and ancillary to the charftable objectlves. Its maln actlvlty is operatlnB the Cafe, whlch
generates surplus Income for the Charity.
Thi5 year's accounts therefore show both the Charlty finances, the Trading Company finances and a cons¢1idated
set of accounts.
The Board sets an annual budget forecast for Income and expendlture prior to the start of each financial year.
The Board wlll normally only approve a balanced bud8et. however In the event that a deflclt budget Is presented,
the Centre management will be required to present a plan to achieve a balanced bud8et. Financlal performance
wlll be regularly scrutlnlsed enable the Board to Identlfy Jnd art on any exceptional devlatlons from the forecast.
Flnanclal and r15k management oblectlv•s and pollcles
The Board regularly reviews the rlsks to which the Charlty is exposed and ensures approprfate controls are In
place to provlde reasonable assurance a8alnst fraud and error. It undertakes an annual Premises and FSre Risk
Asse55rnent of Its operations and takes measures deemed reasonable.

45LC FOR STOCKSBRIDGE LEISURE CENTRE TRUST
THE TRusfEES' AND STRATEGIC REPORT
YEAR ENDED 31 MARCH 2024
STrATEGIC REPORT
Future plans
We had planned to install a new front of House bookings / Membership system in the SprinB of 2023.
Unfortunatety, this project has proved to be very time consumln& with the requirement for us to build the
system under dlrectlon frorn the supplier, Xn Leisure. The project has ComMen￿d and we are slowly
developing a bespoke piece of work to better enable us to match our users, needs but also provide a more
user frlendly verslon than the system currently In pla￿. The new system will also provide more comprehenslve
back office reportin8 to help us drill down into the detail of Centre performance, the cUr￿n1 'Go Live date Is
March 2025.
We were successful In securln8 fundin8 vla the Sport England Swlmmlng Pool Support Fund vla Sheffield Clty
Councll asthe conduit, thls wlll enable us to Install an addltlonal 200 Photo Voltalc panels mounted on the roof
of the Bow15 Hall, these together with the additlon of battery st¢rage capablllty, w511 assi￿ in our abillty to
offset some of the costs of our electrlcity expendfture,
Unfortunately, the proposed Hydrotherapy Development Is currently on hold, the soarin8 Costs of the project
maklng it unaffordable.
srRUCTURE. GOVERNANCE AND MANAGEMEKr
Governlng document
The charity Is controlled by its governlng document. a deed of trust, and constitutes a Ilmited company, Ilmlted
by guarantee, as defined by the Companles Art 2006.
There was no change to the Trust's operatlng structure, the General Manager supported by the Senlor
Mana8ement Team of ffve Assistant Managers each wSth devolved responslbilitles for day-to-day operatFons.

4SLC FOR 5TOCKSBRIDGE LEISURE CENTRE TRUST
THE TRU5TEES' AND sfRATEGIC REPORT
YEAR ENDED 31 MARCH 2024
sTrucruRE, GOVERNANCE AND MANAGEMENT
Indurtlon and training of new trustees
The Board has a tralnlng program In place to ensure that any newly appointed trustees recelve trainin8 on all
matters necessary to perform thelr duties effectlvely. This trainlng 15 tailored to thelr speclfic needs and covers
areas such as governance and management. equal opportunitles, and an Introduction to the history and current
activlties of the organization.
The Board comprlsed seven serving Trustees Wlth a good mix of relevant 5kllls and experlence to exerclse
strateglc leadership and control of the buslness. When conslderln8 new trustees. the Board conslders the need
for any specialist skllls. Recrultment methods include referral, self-referral. and advertisement following a skills
audlt. Potentlal Trustees undergo a comprehensNe vettln8 process, Including meetlngs wlth current Board
members to assess skllls, background, and experlence.
The Board meets re8ularty to provide strategic 5UPPOrt and dlrection to the General Manager, who reports to
the Board and provides monthly flnanclal and mana8ement accounts. Each Trustee has a speclfic area of
responslbllity based on their skllls and qualificatlons, which contrlbutes to the overall strategic development of
the buslness and supports the Manager.
The Centre also employs a small but Increasln8 number of staff to manage day-to-day operatlons and relles on
dedlcated volunteers forsupport.
Overall, the Board ensure5 the effective management and Eovernance of the organi5atlon, with on8oing training
and development for Trustees to enhance thelr ability tc fulfll their dutles effectlvety
Rlsk management
The trustees have a duty to Identlfy and review the rlsks to whlch the charlty Is exposed and to ensure
approprlate controls are in place to provide rea￿nable assurance agalnst fraud and error.
It undèrtakes an annual Premlse5 and Flre Rlsk Assessment of Its operatlons and take5 measure5 deemed
reasonable.
srATEMENT OF TRusfEES' RESPONSIBILITIES
The trustees Iwho are also the dlrectors of 4SLC for Stocksbrldge Leisure Centre Trust for the purpose5 of
company law} are responslble for preparln8 the Report of the Trustees and the flnanclal statements In
accordance with appllcable low and Unlted KinEdom Accounting Standards {UnSted Kingdom Generally Accepted
Accountlng Prarticel.

45LC FOR STOCKSBRIDGE LEISURE ￿NTRE TRusr
THE TRUSTEES, AND STRATEGIC REPORT
YEAR ENDED 31 MARCH 20Z4
STATEMENT OF TRUSTEES, RESPONSIBILITIES- contlnued
Company law requires the trustees to prepare flnancial statements foreach flnanclal year which give a true and
fair vlew of the state of affairs of the charitable company and of the incoming resources and appllcatlon of
resources. includin8 the Income and expenditure. of the charltable company for that perlod. In preparln8 those
financial Statements, the trustees are required to
select suitable accountln8 pollcies and then apply them cons5stenttr,
observe the methods and prlnclples In the Charfty SORP.
make ]ud8ements and estimates that are reasonable and prudent.
State whether appllcable accounting standards have been followed, subject to any materlal departurei
disclosed and explalned In the financial statements:
prepare the financial Statements on the going concern ba515 unless Itls Inappropriate to presume tha.
the charltable company will continue In buslness.
The trustees are responsible for keeplng proper accountin8 records whlch di5clo* with reasonable accuracy at
any tlme the financlal position of the charStable company and to enable them to ensure that the financial
statements comply wlth the Companles Act 2006. They are also responsible for safeguardln8 the assets of the
charitable company and hence for takln8 reasonable steps for the preventfon and detection of fraud and other
Irregularltles.
In so far as the trustees are aware..
there Is no relevant audlt Informatlon of whlch the charltable company's audltors are unaware; and
the trustees have taken all steps that they ought to have taken to make themselves aware of any
relevant audit information and to establlsh that the auditors are aware of that Informatlon.
AUDITORS
The audltors, Xelnadln Audit Llmited, will be proposed for re-appointment at the forthcomln8 Annual General
Meetlng,
Report of the Trustees approved by order of the board of trustees, as the company dlrectors, on 20 November
2024 and slgned on its behalf by:
Mr G Sllverwood - Trustee

4SLC FOR STOCKSBRIDGE LEISURE CENTRE TRUST
INDEPENDENT AUDITORS, REPORT TO THE MEMBERS OF 4SLC FOR STOCKSBRIDGE LEISURE CENTRE TRUST
YEAR ENDED 31 MARCH 20
We have audited the financial statements of 4SLC For Stocksbrldge Leisure Centre Trust (the 'parent charltable
companv) and its subsidiary {the 'group') for the year ended 31 March 2024 whlch comprise the Consolidated
Statement of Flnancial Activitles (incorporatin8 the Summary of Income and Expendlture Account), the Charfty
and Consolldated Balance Sheets, the Consolldated Cash Flow Ststement and the related notes on pages 17 to
35, Includln8 518nlflcant accounting policles. The financial reporting framework that has been applied In thelr
preparation Is appllcable lawand United Klngdom Accounting Standards, including Financlal Reporting Standard
102 The Financial Reportlng Stondard appllcoble In the UK and Republk of Ireland {Unlted Kin8dom Generally
Accepted Accountlng Practlce).
In our oplnlon the financlal ststements.,
glve a trueand falrvlewof the stateof thegroup's and parent charltable companws affalrs as at 31 March
2024, and of the 8roup's Incomlng resources and appllcation of resources, Includin8 its income and
expendlture, forthe yearthen ended;
have been properly prepared In accordance wlth Unlted fingdom Generalty Accepted Accountlng
Prnctlce: and
have been prepared In accordance wlth the requlrements of the Companles Art 2Crf)6.
Basls for oplnlon
We conducted our audlt In accordance wlth Internatlonal Standards on AuditinB IUKI (ISAS (UK)) and applicable
law. Our ￿sponsIbIlItIeS under those standard5 are further descrlbed In the Audltor's responslbllitles for the
audlt of the financlal statements sertlon of our report. We are Independent of the group and parent charltable
company in accordance with the ethlcal requlrement5 that are relevant to our audit of the financlal statements
in the UK IncludlnB the FRCS Ethical Standard, and we have fulfilled our other ethlcal responslbllitie5 In
accordance wlth these requlrements. We belleve that the audlt evldence we have obtalned Is sufflclent and
approprfate to provide a basi5 forour oplnlon.
Concluslons relatlng to Boln8 conc•rn
In audltin8 the financlal statements, we have concluded that the trustee5' Use of the golng concem basls of
accounting In the preparation of the financlal statements15 approprlate.
Based on the work we have performed, we have not Hlentlfied any material uncertaintles relating to events or
conditlons thaL indlvidually or collectFvelyi may cast slgnlficant doubt on the 8roups or parent charitable
company's ablllty to contlnue as a golng tt)ncern fora period of at leasttwelve month5 from when the flnanclal
statements are authorised for Issue.
Our responsibillties and the responslbllltles of the trustees with respect to golng concern are descrSbed In the
relevant 5ection5 of this report.
10

4SLC FOR STOCKSBRIDGE LEISURE CENTrE TRUST
INDEPENDENT AUDITORS, REPORT TO THE MEMBERS OF 4SLC FOR sfocKSBRIDGE LEISURE CEKfRE TRUST
YEAR ENDED 31 MARCH 2024
Other Informatlon
The other Information comprlses the information Included In the trustee's annual report, other than the
flnancial statements and our auditorfs report thereon.The trustees are responsible for the other
Information contained within the annual report. Our opinion on the financial statements does not cover the
other informatlon and, except to the extent otherwise explicltty ststed In our report, we do not express any
form of assurance conclusion thereon. Our responsibillty is to read the other Informatlon and, In dolng so.
conslder whether the other Informatlon Is materlally Inconslstent wlth the financlal ststements or our
knowledge obtalned In the course of the audit or othenvlse appears to be materially misstated. If we identlfy
such material Incon55Stencies or apparent materlal misstatements, we are requlred to determlne whether this
gives rlse to a materlal misstatement In the financlal statements themselves. If, based on the work we have
performed, we conclude that the￿ Is a materlal mlsstatement of this other Informatlon, we are requlred to
report that fact.
We have nothing to report in th15 re8ard.
Oplnlon5 on other mattets prescrlbed by the Companles Act 2006
In our oplnion, based on the work undertaken In the course of the audlt".
the Informatlon glven In the trustees, report (5ncorporatln8 the strate8lc report and the dlrectors, report}
for the financlal year for whlch the financlal statements are prepared is ccn51stent with the financlal
ststements; and
the strateglc report and the dlrectors, report have been prepared in accordance with applicable le8al
requlrements,
Matt¢r5 on whlch we are requlrod to report by exceptlon
In the Ilght of the knowledge and understandlng of the 8roup and parent charitable company and its
envlronment obtained In the course of the audlt, we have not IdentlfFed materlal mlsstatements in the strategic
report and the dlrectors, report.
We have nothing to report in respect of the followlng matters In relatlon to whlch the Companies Act 2006 and
the Charltle5 Act 2011 requlre5 US to report to you if, In ouropinlon:
adequate and sufficient accountlng records have not been kept by the parent charitable company, or
returns adequate for our audlt have not been recefved from branches not v15ited by u5: or
the parent charltable company's financial ststements are not In agreement wlth the accountlng record5
and returns. or
certaln dlsclosures Df dlrectors, remuneration specified by law are not made. or
we have not re￿iVed all the Information and explonations we require forour audit; or
the trustees were not entitled to prepare the flnanclal statements In accordance with the small
ompanles, regime and tske advantage of the small companies, exemptions in preparin8 the director
report and from the requirement to prepare a strateglc report,

4SLC FOR STOCKSBRIDGE LEISURE CENTrE TRUST
INDEPENDENT AUDITORS. REPOltr TO THE MEMBERS OF 4SLC FOR 5TOCKS8RIDGE LEISURE CENTRE TRUST
YEAR ENDED 31 MARCH 2024
Responslbllltles of trnstee5
As explained more fully In the trustees, resFK)nsibilltles statement set out on page 17, the trustees (who are
also the directors of the parent charitable company for the purposes of company lawl are responsible for the
preparation of the financial statements and for being satlsfied that they glve a true and falr vlew, and for such
Internal control as the trustees determine is ne￿sSary to enable the preparatlon of financlal statements that
are free from materlal mSsstatement, whether due to fraud or error.
In preparlng the financial statements the trustees are responslble for assessln8 the group5 and parent
charitable companvs ability to continue as a going concem, dlsclosing, as appllcable. matters related to going
concern and using the Bolng concern basls of accountlng unless the trustees either Intend to1Squldate the group
or parent charitable company or to cease operatlons, or have no reallstlc alternative but to do so.
Audltorfs responslbllftles for the audlt of the flnanclal ststements
We have been appolnted auditor under Companles Act 2006 and report in accordance wlth thls Act.
Our objectlves are to obtaln reasonable assurance about whether the financlal statements as a whole are free
from material misstatement, whether due to fraud or error, and to issue an auditorfs report that Include5 our
opinion. Reasonable assurance Is a hlgh level of assurance, but is not a guarantee that an audit conducted In
accordance wlth ISAS (UK} will always detect a material mi55tatement when It exlsts. Mlsstatements can arlse
from fraud or error and are considered material rf, Indtvidually or in the aggregate, they could reasonably be
expected to Influence the economic declsions of users taken on the basls of these financSal statements.
Irre8ularitles, Includlng fraud, are Instances of n¢n-compliance wlth laws and regulatlons. We dèslgn
procedures in line with our responslblllties, outllned above, to detect materlal mlsstatements In respect of
Irregularltles, Includlng fraud. The speclflc procedures for thls en8a8ement and the extenl to which these are
capable of detectln8 Irre8ularities, Includin8 fraud Is detalled below:
We galned an understandln8 of the legal and regulatory framework appllcable to the charitable company {and
Its subsldlaryl and the Industry In whlch It operates, and con51dered the rlsk of acts by the company that were
contraryto applicable laws and regulatlons, includlng fraud. We deslgn audit procedures to respond to the risk,
retO8nising that the risk of not detecting a material mlsstatement due to fraud is higher than the rlsk of not
detectln8 one resultlng from error, as fraud may Invofve dellberate concealment by. for example, forgery or
Intentlonal mlsrepre5entations, or through collusion.
We focussed on laws and regulatlons whlch could give rlse to a materlal misstatement in the flnanclal
statements, includlng, but not Ilmlted to the Companles Act 2(K)6 and UK tax leglslatlon. Our tests Included
a8reeing the financlal statements disclosures to underlyln8 SUPPOrtSng documentation and enqulrles with
management. There are inherent limitations in the audit Pro￿dureS descrlbed above and, the further removed
non-compliance wlth law5 and regulations Is from the events and transactlons ￿fleCted In the financial
statements, the le55 likely we would become aware of it. We did not identify any key audlt matters relat0￿ to
Irregularlties, includlng fraud. As In all our audlts we also addressed the rlsk of management override of
internal controls, including testln£ journals and evaluating whether there wa5 evidence of bias by the dlrectors
that represented a rlsk of materlal misstatement due to fraud.
12

4SLC FOR sfocKSBRIDGE LEISURE CENTrE TRUST
INDEPENDENT AUDITORS, REPORT TO THE MEMBERS OF 45LC FOR sfocKSBRIDGE LEISURE CEMfRE TRUST
YEAR ENDED 31 MARCH 2024
Because of the inherent Ilmltations of an audlt, there is a r15k that we wlll not detect all irregularltle5, including
those leadlng to a material misstatement in the financial statements or non-compliance wlth regulation. Thls
rlsk increase5 the more that Complian￿ wfth a law or reEulation is remove(I from the event5 and transactlons
reflected in the financial statements, a5 we will be less Ilkely to become aware of Instances of non-compllance.
The rlsk Is also greater re8ardlng IrregularFties occurrlng due to fraud rather than error, a5 fraud Involves
Intentlonal concealment, forgery, collusion, omisslon or mlsrepresentation.
As part of an audlt in accordance with ISAS IUK), we exerclse professlonaljudgment and malntain professlonal
scepticism throughout the audit. We also:
Identify and assess the rlsks of material misstatement of the 8roup's or the parent charitable company's
financlal statements, whether due to fraud or error, design and perform audit procedures responsfve to
those rlsks. and obtain audit evidence that Is sufficientand appropr5ate to provide a basi5 for ouropinlon.
The risk of not detectlng a material mlsstatement resultlng from fraud is hlgher than for one resulting
from error. as fraud may Involve colluslon. fargery, Intentlonal omlsslons, mlsrepresentatlons, or the
overrlde of Internal control.
Obtalft an understandlng of Internal control relevantto the audlt In orderto deslgn audit procedures that
are approprlate in the clrcumstances, but not for the purpose of expressln8 an oplnlon on the
effettlveness of the group's Internal control.
Evaluate the approprlateness of accountlng pollcles used and the reasonableness of accountin8 estimates
and related dlsclosures made by the trustees.
Conclude on the approprlatsness of the trusteeg use of the 8oln8 concern basis of accounting and, based
on the audit evldence obtained, whether a material uncertalnty exists related to events or conditions
that may cast signfflcant doubt on the 8roup's or parent charitable companies abllity to continue as a
80ing concern. If we conclude that a materlal uncertalnty exlsts, we are required to draw attentlon In
our auditor'5 report to the related dlsclosures in the flnancial statements or, if such dlsclosures are
Inadequate, to modlfy our opinlon. Our concluslons are based on the audit evidence obtalned up to the
date of our audltor's report. However. future events or conditions may cause the group or parent
charitable company to cease to continue as a golng concern.
Evaluate the overall presentatlon. structure and content of the flnanclal Statements. Includin8 the
dlsclosures, and whether the flnanclal statements represent the underlying transattion5 and events in a
mannerthat achleves fair presentation11.e. glves a true and falr vlew).
Obtaln sufflclent approprlate audit evldence regardln8 the flnanclal Informatlon of the entitles or
business activltles withln the group to express an opinlon on the con501idated financlal statements. We
are responslble for the dlrection, supeniision and performance of the group audit. We remaln solely
responslble for our audit oplnlon,
We communicate with those charged with 8ovemance re8ardin& amonE other matter5, the planned scope and
timlng of the audlt and slgnlficant audit findings, including any 51gnlflcant deficlencies In internal control that
we Identlfy durlng our audlt.
13

4SLC FOR sfocKS8RIDGE LEISURE CENTRE TRUST
INDEPENDENT AUDITORS, REPORTTO THE MEMBERS OF 4SLC FOR sfocKSBRIDGE LEISURE CENTRE TRUST
YEAR ENDED 31 MARCH 2024
Use of our report
This report Is made solely to the charitable company's members. as a bOClV, In accorfjance wttn Chapter 3 of
Part 16 of the Companles Act 2(hJ6 and to the charltable company's trustees, as a body, in 3ccordance wlth Part
4 of the Charitles (Accounts and Reports) Re8ulatlons 2008. Our audlt work has been undertaken so that we
might state to the charltsble company's members and it5 trustees those matter5 we are requI￿d to state to
them in an audltorfs report and for no other purpose. To the fullest extent permitted by law. we do not accept
or assume responslbility to anyone other than the charitsble company and the charitable company's members
asa bodyand thecharltable companlstrustees asa body, forouraudit work, forthls report. orforthe opinlons
we have formed.
Xelnadin Audit Llmited
Ih Floor, Becket House
36 Old Jewry
London
EC2R 8DD
. 2024
14

45LC FOR sfocKSBRIDGE LEISURE CENTRE TRUST
CONSOUDATED STATEMENT OF FINANaAL ACTIVITIES
(INCLUDING INCOME AND EXPENDITURE ACCOUNT)
YEAR ENDED 31 MARCH 2024
Unre$trlrted R•strlcted Designated
Funds
Funds
Funds
Total
2024
Totsi
2023
Note5
INCOME
Incoming r¢sour¢e5 fr(Mn genernted
funds:
Donation5 and legacies
Other trading Income
Tradlng subsidiary Income
Other Income
59,288
847,977
260,890
358,842
418,130
847,977
260,890
290,196
743,189
218,299
TOTAL INCOME
1186 155
44
7 1276
EXPENDrruRE
Cost of ralslng funds:
Commerclal tradSn8 operations
242,593
242,593
215.362
Charltable actlvltl
1,014,790 292,332
1,307,122 1,189,153
Other ¢05ts
TOTAL EXPENDITURE
NEf (EXPENDITURE)/INCOME
FOR THE YEAR BEFORE TAXATION
AND TRANSFERS
TAXATION
11
NEf IEXPENDITURE)IINCOME
FOR THE YEAR AFTER TAX BUT
BEFORE TRANSFERS
71
TRANSFERS
NET {EXPENDITURE)nNCOME
FOR THE YEAR AFfER TAX
153
RECONCILIATION OF MOVEMENT
IN FUNDS
21
Total fund balan￿ at l April 2023
349 202
978 520
27
Closing fund balances at 31 March 2024
The statement of flnanclal actlvttles Includes all gains and105ses recognised In the year.
All IncomlnE resources and resources expended derived from contlnuln8 activitie&
The deflcit of the charitsble company for Companies Act purposes for the year is £29,121 (2023: deficlt of
£162,048).
15

45LC FOR STOCKSBRIDGE LEISURE CENTRE TrUST
CONSOLIDATED & CHARITY BALANCE SHEErs
AS AT 31 MARCH 20Z4
Group
2014
Group
2023
Charlty
2024
Charlty
2023
Notes
FIXED ASSErs
TanElble assets
Investments
12
13
1,115,692 1,155,442
1,112,383 1,152,191
Qg 1152 192
CURRENT ASSETS
Stock
Debtors
Cash at bank and In hand
14
15
7,004
112,364
7.005
74,615
337 275
418 895
923
72,639
333 883
109,868
29
413 363
CREDITORS Amoumfs FAWNG
DUE WITHIN ONE YEAR
193 575
34
NEf CURRENT ASSETS
22
218 887 AL79
aiEDrroRS AMOUNT5 FALLING
DUE AFfER ONE YEAR
NEf ASSETS
1229 593 1327 722
1295 384
FUNDS OF THE CHARITY
General fund
Non charitable tr3dln8 funds
Designated funds
Restricted funds
20
250.353
4,209
345,985
3,217
250,353
345,985
20
TOTAL CHARITABLE FUNDS
These flnanclal statements on pages IS to 36 were approved and authorlsed for Issue by the Trustees on 20
November 2024 and are slgned on thelr behalf by:
Mr A Clarke - Trustee
16

4SLC FOR STOCKSBRIDGE LEISURE CENTRE TRUST
CONSOUDATED CASH FLOW STATEMENT
YEAR ENDED 31 MARCH 2024
2024
2023
NEf CASH PROVIDED BY
OPERATING ACTIVITIES
TAXATION
Corporation tsx pald
CASH FLOW FROM INVESTING ACTivmES:
Purchase of property, plant and equipment
NEf CASH USED IN INVESTING AcnvmES
CASH FLOW FROM FINANaNG AcnvmES:
Repayment of borrowlng5
Interest paid
Key fund loan recelved
115,379) (10,254)
16,355)
(4,365)
NET CASH USED IN FINANCING AcllvfflES
Change In cash and cash equivalent5 in the
port1￿ perlod
(43,280)
48,584
Cash and cash equlvalents at the beginnlng of
the reporting period
337 275
288 691
Cash and cash equlvalents at the end of the
reportin8 period
RECONCIUATIONS OF NET INCOMING I (OUTGOING) RESOURCES TO NEf CASH INFLOW FROM OPERATING
AcfiviTIES
2024
2023
Net lexpenditurel / income before taxatlon and pension adjustments
128,129) 1153,571)
Dep￿ciatIon
Interest payable
Ilncrease)/dec￿aSe in stocks
(Increase)/decrease In debtors
Inc￿ase/(decrease} in creditors
121,478
6,355
104,549
4,365
4,842
72,773
(37,7491
Net rash Inflow from operatln8 actlvltles
17

4SLC FOR sfocKSBRIDGE LEISURE CENTRE TRusr
CONSOUDATED CASH FLOW STATEMENT
YEAR ENDED 31 MARCH 2024
ANALYSIS OF CASH AND CASH EQUIVALENTS
2024
2023
Cash in hand
Notlce deposlts (less than 3 months)
3,792
5,299
Total cash and cash equlvalents
18

4SLC FOR sfocKSBRIDGE LEISURE CENTRE TrUST
NOTES TQ THE FINANaAL sfATEMENTS
YEAR ENDED 31 MARCH 2024
ACCOUNTING pouaES
(a) General Inforniation and basls of preparatlon
4SLC for Stock5biidge Leisure Centre Trust 15 a charltable company, limlted by guarantee in England and
Wales. In the event of the charlty belng wound up, the Ilability in respect of the 8uarantee is Ilmlted to £1
per member of the charity. The address of the re8lstered office 15 glven in the charity information on pa8e
l of these financial statements.
The charlty constitutes a public benefrt entTty as defined by FRS 102. The flnancial statements have been
prepared In accordance with Accountin8 and Reportlng by Charltles: Statement of Recommended Practice
appllcable to charit￿$ p￿parin8 thelr accounts in accordance wlth the Flnancial Reportin8 Standard
applicable in the UK and Republic of Ireland (FRS 1021 issued In October 2019, the Financlal Reporting
Standard appllcable in the Unlted Klngdom and Republicof Ireland {FRS 102), the Companies Act 2006 and
UK Generally Accepted Accountln8 Practice.
The financlal statements are prepared on a goln8 concern basis under the historical cost convention. The
financial statements are presented in sterllng whlch Is the functlonal currency of the charity and rounded
to the nearest pound.
The slgnlflcant accountin8 pollcles applled In the preparatlon of these financlal statsments are set out
below. These policies have been consistently applled to all year5 presented unless otherwlse stated.
Ba$ls ol consolldation
The statement of flnanclal actNltles ISOFAI and balance sheet con5011date the flnanclal statements of the
Charlty and Its sub51dlary undertaklng 4SLC for Stocksbrldge Leisure Centre Trust, The results of the
subsidiary are consolldated on a Ilne-by-llne basls.
The Charlty has avalled Itself of Paragraph 3 {3) of Schedule 4 of the Companies Act and adapted the
Companies Act formats to reflect the speclal nature of the Charity's actlvltles. No separate SOFA has been
presented for the Charity alone a5 permltted by the Companles Act 2006 and paragraph 397 of the SORP
2019,
Ib) Funds
General funds are unrestrlcted funds whlch are avallable for use at the dlscretion of the Trustees Sn
furtherance of the 8eneral objectlves of the Charfty and whlch have not been deslgnated for other
purposes.
Restrlrted funds are funds, which are ta be used in accordance wlth speclfk restrlttlons Imposed by
donors, or whlch have been raised by the Charity for partlcular purposes. The cost of ralsin8 and
administering such funds are charged a8alnst the spedflc fund. The alm and use of each restricted fund Is
set out In the notes to the flnancial statements.
19

4SLC FOR STOCKSBRIDGE LEISURE ￿NTrE TRusr
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2024
ACCOUNTING POUCIES Corfd
(c) Incorne Recognltlon
All incoming resources are Included in the Statement of Flnanclal Activitie51SoFA) when the charlty Is
legally entitled to the Income after any performance condltlons have been met, the amount can be
measured rellably and It is probable that the Income will be received.
No amount Is Included In the financial statements for volunteer time In Ilne wlth the SORP. Further detail
Is 8lven in the Trustees, Annual Report.
Donatlons
Fordonations to be reco8nlsed the charlty wlll have been notlfied of the amountsand the settlement date
In wrltin8. If there are condltlons attached to the donation and this requires a level of performance before
entitlement can be obtained then income Is deferred until those condltlons are fully met or the fulfilment
of those condltlons Is wlthln the control of the charlty and It Is probable that they wlll be fulfilled.
Deftrred Income
Income recelved In the yeaf which relates to the future performance of an actlvlty or event is consldered
deferred income and carried forward to the followlng year.
Charltable tradlng octlvltles
The Income from tradln8 actlvltles represents amount recelvable in the year, excluding value added tax
where appllcable.
Grants ond other income recelvoble
Grant Income Is reco8nised at falr value when the charity has entltlement after any performance
ondltlons have been met. It Is probable thatthe Income wlll be received and the amount can be measured
rellably. If entitlement is not met then these amounts are deferred. These grants and voluntary Income
are Included in incomlng resources when these are recelvable and allocated approprlately between
unrestrlcted and restricted Income dependlng upon restrictions imposed.
Interest receivoble
Interest is Included when recelvable by the Charlty,
(d) Expendlture Reco8nltlon
Resources expended are accounted for on an accrual basis and have been classified under headSn85 that
aggregate all costs related to the category. Where costs cannot be directly attributed to particular
headln8S. they have been allocated to actlvltles on a basls conslstent wlth use of the resources.
Support costs are those that a55iSt the work of the charFty but do not dlrectly represent charltable actfvltles
and include offlce costs, 8overnance costs, admlnlstrative payroll costs. They are Incurred dirertty In
support of expendlture on the objects of the charlty.
Other costs Include those Incurred in the governance of the Charlty and Its assets and are prlmarlly
associated with con5tltutlonal and statutory requirements.
20

4SLC FOR STOCKSBRIDGE LEISURE CEMfRE TRUST
NOTES TO THE FINANCIAL 5fATEMENTS
YEAR ENDED 31 MARCH 2024
ACCOUNTING POUCIES Cont'd
{e) Ralslng Funds
Unrestrlcted funds are avallable for use at the d15cretlon of the trustees In furtherance of the 8eneral
objectlves of the charity and which have not been desl8nated for other purposes.
Designated funds comprlse unrestricted funds that have been set aslde by the trustees for partlcular
purposes. The aim and use of each desl8nated fundls set out In the notes to the flnanclal statement5.
Restrirted funds are funds whlch are to be used In accordance wlth specific restrlctlons Imposed by donors
or whlch have been raised by the charity for particular purposes. The cost of ralsing and admln15tering
such funds are charged against the specific fund. The alm and use of each restricted fund Is set out in the
notes to the financial ststements.
(fj Tanglble Flxed Assets
Tanglble flxed assets are stated at C05t le55 accumulated depreclatlon and accumulated Impairment losses.
Cost Includes costs dlrectly attrlbutable to maklng the asset capable of operatlng as Intended.
Depreciation Is provlded on all tanglble fixed a55ets at rates calculated to write off the cost of an asset,
less its estlmated residual value over the useful economk Ilfe of that asset as follows:
Plant and machlnery
Flxtures and flttlngs
Leasehold property lrnprovements
Computer and office equlpment
4% to 50% stral8ht Ilne
4% to 20% straSght line
4% to 20% straS8ht Ilne
33% stral8ht line
(8) Investments
Investments In subsldlarles are MeaSu￿d at cost less impairment,
{hl Stocks
Stocks are stated at the lower of cost and estlmated selling price less costs to complete and sell. Cost
Includes all costs of purchase, wsts of converslon and other costs Incurred In bringlng stock to its present
locatlon and condltlon. Cost is calculated u51n8 the first-ln, flrst-out formula. Provision is made for
damaged. obsolete and slow-movinB stock where approprlate.
(l) Lea5•5
Rentals payable and recelvable under operatlng leases are char8ed to the SOFA on a stralght-llne basls
over the perlod of the lease.
U) Penslon costs
The group operates a defined contrlbutlon plan for the benefft of 5ts employees. ContrlbLrtions are
expensed as they become payable.
Ik) Tax
The charity is exempt from corporation tax on it5 charitable actlvltles.
21

4SLC FOR sfocKSBRIDGE LEISURE CENTrE TRUST
NOTES TO THE FINANaAL STATEMENTS
YEAR ENDED 31 MARCH 2024
ACCOUNTING pouaES Cont'd
(l) Golng concern
The financial statements have been prepared on a golng concern basls as the trustees belleve that no
rnaterlal uncertaintles exlst. The trustees have consldered the level of funds held and the experted level
of Income and expenditure for 12 months from author151ng these flnancial 5tatement5. The budgeted
Income and expendlture Is sufflaent with the level of reserves for the charity to be able to contlnue as
goln8 concern.
(m) D•btors and credltor5 recelvable / payable wlthln one year
Debtors and creditors wlth no stated interest rate and recelvable or payable wlthin one year are recorded
at transaction prlce. Any losses arlsln8 from impairment are recognlsed in expenditure,
(n) Loans and borrowln85
Loans and borrowln8s are initlally reco8nlsed at the transartion price Includlng transaction costs.
Subsequently. they are measured at amortlsed cost usinE the effectlve Interest rate method, less
Impaimient. If an arrangement constltutes a flnance transactlon It15 measured at present value.
(ol Sl£nlflcant Judgement$ and Estlmates
No Judgements have been made In the Pro￿55 of applylng the accountln8 pollcles that have had the most
Si8nificant effect on amounts reco8nised In the financial statements.
There are no key assumption5 concerning the future and other key sources of estlmatlon uncertalnty at
the reportlng date that have a $18nificant risk of causlng material adjustment to the carrying amounts of
assets and liablllties withln the next financlal year.
22

4SLC FOR STOCKSBRIDGE LEISURE CENTRE TRUST
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2024
SUBSIDIARY COMPANY
The Charlty's wholly owned subsidiary 4SLC Tradlng Llmited, Incorporated In England, undertakes lelsure
trading servkes.
The Company gfft aids its proflts. where available, to 4SLC for Stocksbridge Lelsure Centre Trust. The
subsidlary has been consolldated on a Ilne by Ilne basls In the SOFA.
Audlted accounts are flled wlth the Reglstrar of Companles.
A summary of Its tradin8 results is shown below:
2024
2023
Prollt and Loss Account
Turnover
260,890
218,299
Costs of sales
62
Gross Profit
18,297
2,937
Admlnistratlve expenses
(5,050) (24,022)
Other operatlng Income
Net proflt before taxatlon
7,578
8,477
Taxatlon
Net profit after taxatlon
7,578
8,477
Glft Aid Charity
Retalned In subsldlary
992
8,477
Fund balance5 brought forward at l Aprll
Fund balances carried forward at 31 March
A8gre8ate amount of assets, Ilabllitle5 and funds was,"
2024
2023
Ssets
Llabllitles
Share capital
17,706
18,260
(13,497) (15,043)
Funds
23

4SLC FOR STOCKSBRIDGE LEISURE CENTRE TRUST
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDEO 31 MARCH 2024
OTHER INCOMING RESOURCES
Unrestrlrted Re5trkted Deskniated
Fund5
Funds
Fund
Totsl
2024
Total
2023
Renewable heat incentlve payments
CHARITABLE ACTIVITIES
Unrestrfcted Restrlcted Desl8nated
Funds
Funds
Funds
Total
2024
Total
2023
Cost of activlties In furtherance
of the Charity's objects:
Fundralsin8 Costs
8rlck costs
utllity, rate$, refuse and property
malntenance
Sports equlpment
Subcontracted sports coachlng
Event dellvery costs
Grants to instltutions
3,449
3,449
2,531
554
175,239
70,154
245.393 277,286
2,047
28,240
20,284
13,156
56
21,110
13,355
34,266
13,411
Support costs:
Wa8e5
Soclal security
Pensions
Insurance
Security costs
Office cost5
Advertlsin8 and marketln8
Sundry costs
Posts8e and statlonery
Depreclatlon
Bank charges
Bank loan interest
Café management char8es
571.827
34.438
10.584
26,000
4.667
22,712
2,854
37,417
10,366
71.450
12,896
6,355
io
107,113
6,035
958
678,940 572.016
40,473
30,171
11,542
8,725
26,(KKI
23,622
4,667
4.800
23,567
23,607
3,423
4,294
38,066
35,718
10.366
10.158
121.484 104,549
12.896
10.886
6,355
4,365
io
842 911
855
569
649
50,034

4SLC FOR 5TOCKSBRIDGE LEISURE CENTRE TRUST
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2024
OTHER COSTS
Other costs relate to governance costs Incurred durin8 the year.
Unr•strFcted Restrfcted Deslgnated
Funds
Funds
Funds
Total
2024
Total
2023
Le8al fees
Audltors remuneratlon
Audltofs remuneratlon for non4udit work
6,461
15,550
6,461
15.550
5.184
18,OlX)
TOTAL RESOURCES ￿(PENDED
Depreclatlon
stsff & Amortlsatlon
Costs
Costs
Other
Total
2024
Total
2023
Fundrai51ng tradlng:
Costs of 8oods sold
Charltable a¢tivltle$
Governance costs
242,593
242,593 215,362
454,683 1,307,122 1,189,153
730,955
121,484
2024
2023
Wa8es and salarles
Soclal securlty Costs
Penslon costs
678,940 572,016
40,473
30,171
11542 L725
Durlng the current and prlor year no employees received emoluments over £60,000.
The key management personnel of the parent charlty, the Trust. cornprlse the Chief Executfve Officer and
Other mana8ers. The total employee benefits of the key management personnel of the Trust were
£30,912 {2023 - £32.835).
Staff Numb•rs
The average number of employees Ilncludln8 casual and part tlme staffj employed by the group durl
the year wa5 54 {2023-46).
GRANTS PAYABLE
2024
2023
Grants payable to Instltutlons
The above 8rants were payable to Instltutlons In respect of the Community Wellbelng fund and the
Communlty Dementla Provision fund.
25

45LC FOR 5TOCKSBRIDGE LEISURE CENTRE TRUST
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2024
TRUSTEES, REMUNERATION
There wa5 no trustee remuneratlon during the current or prlor year.
There were no trustee expenses paid durin8 the current or prior year.
GROUP NET INCOME / EXPENDITURE
Net income / expenditure Is stated after charginB:
2024
2023
Depreciation of owned fixed assets
Auditors remuneratlon
Operatln8 leases
121,478 104,549
15,500
18,000
10 PENSION CONTRIBUTIONS
The Group operates a defined contribution penslon scheme. The total contributlons made on behalf of
employees for the year were £11,542 (2023: £8,725).
11 TAX ON SURPLUS ON ORDINARY Acnv171ES
The Company Is a reglstered Charity and Is not liable to corporation tax. Any tax char8e relates to the
tradlng subsidiary 4SLC Tradlng Llmlted.
2024
2023
Current tsx:
UK Corporation tax based on 45LC Tradln8 Llmlted results for the year
at 19% {2023: 19%)
26

4SLC FOR 5TOCKSBRIDGE LEISURE CENTRE TRusr
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2024
12 TANGIBLE FIXED ASSEf5- GROUP
Leasehold
Computer
property
Plant and
Sports
& office
Improvements machlnery equlpment equlpment
Total
cosr
As at l April 2023
Additlons
Di5posa15
I,CQ6,101
5,271
426,706
68.167
49,953
4,790
70,168 1.552,928
3,5(Kl 81,728
As at 31 March 2024
011
DEPRECIATION
As at l Aprll 2023
Depreclation charge
Disposals
152,648
49.875
157.8CM)
51,365
41,546
7,242
45,492 397.486
12,996 121,478
As at 31 March 2024
788
02 523 L4 ￿ ￿18 964
NET BOOKVAWE
As at 31 March 2024
As at l Aprll 2023
12 TANGIBLE FIXED ASSEfs- CHARITY
Leasehold
Computer
Property
Plant and
Sports
& offlc•
Improvements machln•ry equlpm•nt •qulpmtnt
Total
COST
As at l Aprll 2023
Additions
Dlsposals
1,006,101
5.271
422,394
66,711
49,953
4,790
70,168 1,548,616
3,500 80.272
As at 31 March 2024
1011372
66
1628 888
DEPRECIATION
As at l Aprll 2023
Charge in the year
Disposats
152,648
49,875
156,739
49,967
41,546
7,242
45,492 396.425
12.996 120,080
A5 at 31 March 2024
02 523 L706
58 488 516
NET BOOK VALUE
As at 31 March 2024
As at l April 2023
27

45LC FOR SToa(SBRIDGE LEISURE CENThE TRUST
NOTES TO THE FINANCIAL sfATEMENTS
YEAR ENDED 31 MARCH 2024
12 TANGIBLE FIXED ASSET5- TRADING
Plairt and
machlnery
COST
As at l April 2023
Addltlons
Disposals
4.312
IA56
A5 at 31 March 2024
DEPRECIATION
As at l Aprll 2023
Charge In the year
Dlsposals
1.061
1,398
As at 31 March 2024
NET BOOK VALUE
As at 31 March 2024
A5 at l Aprll 2023
Included wlthin the net book value of the Group of £1,115,692 is £891,767 (2023- £960,446) relating to
assets purchased via restrlcted fundinB.
The depreciation charged to the accounts in the period In respect of the assets purchased via restricted
fundSng amounted to £50,03412023- £51,875).
13 INVESTMENTS
Cost of investment in subsldlary company wa5 £112023 - £11. At 31 March 2024 the aggre8ate of the
subsidiary capStal and reserves£4,208 {2023-negatlve capltal and re5erve5 of £3,216) and the compan¢s
proflt5 for the year were £992 (2023-£8,477}.
14 STOCKS
2024
Group
2023
Group
2024
2023
Charlty Charlty
Goods for resale
28

4SLC FOR STOCKSBRIDGE LEISURE ￿￿rRE TRUST
NOTES TO THE FINANaAL STATEMENTS
YEAR ENDED 31 MARCH 2024
15 DEBTORS: Amounts f411in8 due wlthln ¢>ne yoar
Group
2024
Group
2023
Charity Charfty
2024
2023
Trade debtors
Prepayments & accrued Income
Other debtors
33.979
71,389
27,225
41,348
32,064 26,222
70,808
40,375
IJ
16 CREDITORS: Amounts falllNx due wlthln one year
Group
2024
Gr(wp
Charlty Charlty
2024
2023
Trade creditor5
Amounts owed to subsldlary undertaking
Other tsxation & social security
Other credltors
Other loan5
Accruals & deferred income
49,856
69,710
47,242
64.982
4,366
3,560
11,824
8,928
6,394
4,930
15,379
15.380
99 238 JIQL6
13,302
6,394
15,379
9,569
4,930
15,380
17 CREDITORS: Amounts fallln8 due after more than one year
Group
2024
Group
2023
Charlty Charfty
2024
2023
Between ona and two years
Other loan5
Between two and flve years
Other loans
35 886 35 886
29

45LC FOR STOCKSBRIDGE LEISURE CENTRE TRUST
NOTES TO THE FINANCIAL STATEMENT5
YEAR ENDED 31 MARCII 2024
18 DEFERRED INCOME
The following amourrts are Included in creditors falling due within one year.
Group
2024
6roup
2023
Charity Charlty
2024
2023
Balance at l April
Amount released to incomln8 resources
Amount deferred In the year
64.364
(64,364)
52.257
62,490 50,474
(52,2571 162,490) (50,474}
Balance at 31 March
Deferred income compri5e5 admisslon fees and promtional Income recelved In advance.
19 OPERAllNG LEASES
Total future mlnimum lease payments under non-cancellable operatln8 leases are as follows:
Group
2024
Group
2023
C￿rIty Chartty
2024
2023
Not later than l year
Later than l year, not later than 5 years
Later than 5 years
2,402
3,461
5,068
7,735
2,402
3,461
5,068
7,735
30

4SLC FOR STOCKSBRIDGE LEISURE CENTRE TRUST
NOTES TO THE FINANaAL STATEMENTS
YEAR ENDED 31 MARCH 2024
20 ANALY515 OF NEf ASSEfs BETWEEN FUND5
Fund balances at 31 March 2024 are represented bv:
Axed
assets
Current
assets
Current Non current
Ilabllltles
Ilabllitles
Total
Unrestrfrted funds
General fund
Non charltable tradin8
220.617
251,393
{185,770)
135,8871 250,353
Total unrestrlrted fund5
Restrlcted furMIs
Sheffield City Council- Capital Grant
Power to Change
4 Good Fund
The Well North England Fund
People Keepln8 Well Grant
PKW Reslllent Communltles Fund
Bulldlng Thrfvlng Communltle5
Soclal PrescrlblnE
SCC Unlversal
HAF
Other Restrlcted Funds
SYH Posrtlve Activltles
SCC Sport England
12,522
132,718
3,249
741,951
1.128
199
8,872
10,cLY)
21,394
142,718
3,249
741,951
1,128
199
49.521
17,266
19,992
6,104
12.874
19.847
49,521
17.266
19,992
6,104
12,874
19,847
Total restrlcted funds
1767 153 264
1045 031
Totsl funds
31

45LC FOR STOCKSBRIDGE LEISURE CENThE TRusr
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2034
Comparati¥e5 for analysls of group net assets between funds
Fund balances at 31 March 2023 are rèpresented by:
Flxed
a$5ets
Current
Current Non current
Ilabilitles
Ilabllltles
Total
Unrestrirted funds
General fund
Non charltable trading
191,746
389.371
{183,866)
15
(51,266) 345,985
Total unrestrfcted funds
909
266
Restrlcted fvnds
Sheffleld Clty Councll- Capltal Grant
Powerto Chan8e
4 Good Fund
The Well North En8land Fund
People Keeplng Well Grant
PKW Reslloent Communltles Fund
STORMS Mental Heafth
13,363
144,496
4,248
776.706
8,074
10,000
21,437
154,496
4,248
776,706
97
97
19
Total restrlrted funds
96
446 18 074
Totsi fundi
32

45LC FOR sfocK58RIDGE LEISURE CENTRE TRUST
NOTES TO THE FINANaAL STATEMENTS
YEAR ENDED 31 MARCH 2024
Restrirted lunds (coned)
The Well North England grant funding was originally received to help pay for the extenslon made to the
leisure centre buildin8. The movement on the fund relate5 to the depreciatlon charge on the leasehold
property Improvement5 purchased uslng these monies.
Durlng the year, monles were recelved from the People Keepln8 Well and the Reslllent Communlties Fund
in orderto dellver health and wellbein8 SUPPOrt In the Stocksbrld8e local area. Monles have been spent on
wages and capltal assets, for which depreciation has been charged.
During the year, monles were recelved from the Social Prescriblng fund which means the charity can work
In the local communfty wlth local GP'S to support those with non-medlcal physlcal and mental heafth
needs. Monles were spent on wa8es and expenses for the Ilnk workers.
The Communlty Dementla provislon was receNed In the year in order to dellver SUPFJOrt to famllle5 who
are livln8 wlth dementla. The fund was all spent durI￿d the year.
The HAF fund was recelved In order to provlde arts and crafts, and food to chlldren durln8 the hollday
camps. Thls fund was all spent during the year.
Monles were received from 5heff*ld Clty Council during the year, a grant for Buildln8 Thrlvln8
Communltles. Thls 8rant wlll be spent on funding Communlty Development worker costs.
A grant from South Yorkshlre Houslng was received for 'P05itive Actlvities,. Thls money is to be spent on
actlvitles for people In recovery across Sheffield.
Sheffield City Councll awarded the Trust a Sport EnEland grant. Thi5 money has been used as a contrlbution
towards utlllty costs, malnly heatin8 the swimmin8 pools. As at the end of the financial year, £8788 was
due back to Sheffield City Councll.
35

4SLC FOR sfowBRIDGE LEISURE CENTRE TRUST
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2024
23 RESERVES
2024
2023
Balance brought forward
Net incomlng resources
1,327,722 1,481,293
Balance carrfed forward
36

4SLC FOR STOCKSBRIDGE LEISURE CENTRE TRUSr
MANAGEMEKf INFORMATION
YEAR ENDED 31 MARCH 2024
The followln£ page does not form part of the statutory tlnanclal statements
whlch are the subjert of the audltors, report on pase 10-14
37

4SLC FOR sfocKSBRIDGE LEISURE CENTRE TRUST
DETAILED CHARITY INCOME & EXPENDITURE ACCOUNT
YEAR ENDED 31 MARCH 2024
2024
2023
INCOME
Fundralsing
Donatlons
Grants
Fees, rents and charges
Membershlp income
Renewable heat incentlve payrnent5
Glft Aid recelvable
15,269
10.862
379,373
613,845
234,132
18,000
13,702
5,638
238,357
528,834
214,355
24,844
TOTAL INCOME
DIRECT CHARITABLE EXPENDITURE
Fundra151n8 costs
Brlck costs
Wage5
Soclal security
Penslon
utllity, rates, refuse and property maintenance
Insurance
Sports equipment
Securlty costs
Offlce costs
Advertislng and marketing
Sundry cost5
Subcontracted 5POrt5 coachin8
Event dellvery costs
Postage and 5tatlonery
Depreclatlon of tan8ible fixed assets
Bank char8es
Bank loan Interest
Grants to institutlon5
3,449
2,531
554
572,016
30,171
8,725
277,137
23,622
2,047
678,940
40,473
11,542
245,393
26,000
4,667
23,219
2,937
33,083
34,266
13,411
10,366
120,086
12,714
6,355
23,283
3.575
31,183
28,240
20.284
10,158
103,698
10,705
4,365
289 725
172 394
GOVERNANCE
Audlt fees
Legal and professlonal fees
li,LX)O
461
10,21)0
184
461
TOTAL EXPENDITURE
NET (EXPENDrruREJISURPLUS FOR THE YEAR
38

4SLC FOR STOCKSBRIDGE LEISURE CENTRE TRUST
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2024
ZZ GROUP STATEMEMf OF FUND
Comparathfts for statement of funds
At l Aprll Income Expendlture
2022 & transfers & transfers
Glft At 31 Mar¢h
ald
2023
Unr•strlcted funds
General fund
Non Charltable tradin8 funds
341,277
836,718
978,939
242 321
146.929
345,985
Total unrestrlcted funds
Restrlcted funds
Sheffield Uty Councll- Capltal Grant
Power to Change
4 Good Fund
SCC Ward Pot Small Grant
The Well North En8land Fund
Sulcide Awareness Workshops
PKW Resilient Communltles Fund
STORMS Mental Health
Llve Li8hter Project Zest
People Keeplng Well
Healthy Holldays
Lottery Communlty Fund
HCT Dlabetes
Soclal Prescrlbln8
Communlty Wellbelng
Communlty Dementia Provlsion
SCC Unlversal
TARA
HAF
13.225
156,273
5,248
9,805
10,oc¥J
1,593
11,777
1,000
2,100
34,755
1,640
25,234
2,500
4,500
3,055
14,270
2,532
595
51,556
28,669
15,250
21,437
154,496
4,248
2,100
811,461
776,706
331
2,500
25,000
97
4,500
4,599
14.270
2,532
595
51,556
28.669
15,250
19,992
2,112
19,992
2,112
Total restrFrted funds
99
189
Deslgnated funds
Total funds
Rertrlrted funds
The incorne fundsof the charltable company Include restricted fund5 comprlsln8thefollowln8 unexpended
balances of grants held on trust to be applied for specific purposes.
These funds are used In accordance wlth the terms of appllcatlon and terms imposed by the donor:
The Sheffleld Clty Councll- Capital Grant was spent on Items of capital expenditure. The movement In this
fund relates to the depreciatlon char8e on the assets originally purchased using these monies.
The Power to Change grant was spent on item5 of capital expenditure. The movement In this fund relates
to the depreciation charge on the assets 0r18lnal￿ purchased u5in8 these monles.
34

45LC FOR STOCKSBRIDGE LEISURE cE￿rRE TRUST
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2024
21 GROUP STATEMENT OF FUND
At l AprFI Income
2023
ExpendI￿re Transfers At 31 March
2024
Unrestrlrted funds
General fvnd
Non Charitable trading funds
345,986
919,223
1,014,855
250,354
Total unrestrkted funds
Restrlcted funds
Sheffield Clty Council- Capital Grant
Power to Change
4 Good Fund
SCC Ward Pot Small Grant
The Well North England Fund
PKW Reslllent Communities Fund
People Keeping Well
Lottery Community Fund
Social Prescrlbln8
Communlty Dementla Provislon
SCC Universal
HAF
SCC Bulldlng Thrlvlng Communlties
Other Restrlcted Funds
SYH Posltlve Activities
SY Community Foundation
SCC Grant
SCC Sports England
21,437
154,496
4.248
43
11,778
21,394
142,718
3,249
1,100
741,951
I,i(x)
776.706
97
34.775
26,088
30.913
5.076
46,131
21,50D
25,991
29,369
5,076
63,397
21.500
17,266
19,992
19,992
6,104
49,521
13,101
19,847
21,OLXI
59,232
17,700
21.999
7,467
6,068
14,896
9.711
4,599
2,152
7,467
6,068
Total restrlcted funds
Total funds
33