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2021-07-31-accounts

DocuSign Envelope ID: 5B6382A2-CE23-4B4E-A901-95A261EDA426

REGISTERED CHARITY NUMBER: 1153993

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2021

FOR

WATERFRONT SPORTS & EDUCATION ACADEMY

AKS Advisers Fourth & Fifth Floors 14-15 Lower Grosvenor Place London SW1W 0EX

DocuSign Envelope ID: 5B6382A2-CE23-4B4E-A901-95A261EDA426

WATERFRONT SPORTS & EDUCATION ACADEMY

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2021

Page
Reference and Administrative Details 1
Report of the Trustees 2 to 6
Independent Examiner's Report 7
Statement of Financial Activities 8
Balance Sheet 9
Cash Flow Statement 10
Notes to the Cash Flow Statement 11
Notes to the Financial Statements 12 to 20
Detailed Statement of Financial Activities 21 to 22

DocuSign Envelope ID: 5B6382A2-CE23-4B4E-A901-95A261EDA426

WATERFRONT SPORTS & EDUCATION ACADEMY REFERENCE AND ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 31 JULY 2021

TRUSTEES

PRINCIPAL ADDRESS

Mr M Patel Mr M Lewis Ms T Burgess Unit 15 Lister Building Marjorie Street Leicester LE4 5GY

REGISTERED CHARITY 1153993 NUMBER

INDEPENDENT EXAMINER

AKS Advisers Fourth & Fifth Floors 14-15 Lower Grosvenor Place London SW1W 0EX

Page 1

DocuSign Envelope ID: 5B6382A2-CE23-4B4E-A901-95A261EDA426

WATERFRONT SPORTS & EDUCATION ACADEMY

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 JULY 2021

The trustees present their report with the financial statements of the charity for the year ended 31 July 2021. The trustees have adopted the provisions of 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 Ireland (FRS 102) (effective 1 January 2019).

The trustees present their report with the financial statements of the charity for the year ended 31 July 2021. The trustees have adopted the provisions of 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 Ireland (FRS 102) (effective 1 January 2015).

Page 2

DocuSign Envelope ID: 5B6382A2-CE23-4B4E-A901-95A261EDA426

WATERFRONT SPORTS & EDUCATION ACADEMY

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 JULY 2021

OBJECTIVES AND ACTIVITIES Objectives and aims

1.1 Mission of the organisation:

To assist disadvantage groups and individuals achieve a better quality of life by providing outcome orientated solutions to social issues that are innovative and person cantered

1.2 Values of the organisation

Person Centred

Build links and community cohesion across ethnicity, culture and gender

Equality

Partnerships Adaptability and flexibility Transparency and openness Continual improvement Communication

1.3 Objectives and Activities

Provide quality boxing, sporting and fitness activities Provide good quality volunteering opportunities Support disadvantages and challenging young people Enable users to be involved in its management and delivery

2. To create partnerships with private, public and voluntary organisations to:

Address key social issues facing the young people and local community Facilitate good community cohesion

Support key priorities for the city and local area, e.g. crime and disorder and raising education attainment Improve well being across community groups

3. To become a sustainable organisation by:

Generating income from our activities Reviewing and evaluating our mission on a regular basis Reviewing and evaluating our service on a regular basis

4. Objectives:

4.1 Objectives (2016/2017)

2 Sport Development Officer

" Increase the number of volunteers that support the work of the organisation"

" Review the organisations website and Facebook/Twitter accounts"

4.2 Medium term objectives (2017/18):

4.3 Medium term objectives (2018/19):

Page 3

DocuSign Envelope ID: 5B6382A2-CE23-4B4E-A901-95A261EDA426

WATERFRONT SPORTS & EDUCATION ACADEMY

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 JULY 2021

4.5 Medium term objectives (2020/21):

Significant activities

Our Significant Activities are Boxing and youth activities which we use as vehicles to engage with young people, and doing keep fit sessions for the local community.

Public benefit

Gift of a Wish Project August 2020 Summer Programme July 2021 NCS Social Action Programme - July 2021

ACHIEVEMENT AND PERFORMANCE

Charitable activities

August 2020 - Gift of a Wish Project September 2020 - Tackling Inequality Project October 2020 - Empowerment Programme October 2020 - Facilitated the University of Leicester Society March 2021 - Police Crime Commissioner Project April 2021 - UK Youth Project July 2021 - Delivered a 4 week summer scheme programme July 2021 - NCS Social Action Programme

Fundraising activities

We will be doing boxing, keep fit, dance sessions to raise money

As well as writing bids for funding from organisation

FUTURE DEVELOPMENTS

Looking for Funding Bids to develop more activities for disadvantage young people

Developments

We will be looking to maintain & increase our ties with local community organisations

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.

Page 4

DocuSign Envelope ID: 5B6382A2-CE23-4B4E-A901-95A261EDA426

WATERFRONT SPORTS & EDUCATION ACADEMY

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 JULY 2021

STRUCTURE, GOVERNANCE AND MANAGEMENT Organisational structure

Board of Trustees 3
Centre Manager 1
DEvelopment Officers 2
Apprentices 2
Volunteers
Boxing Coaches 7
Youth Workers 3
General Volunteers 12

We have 3 Trustees at Waterfront Sport & Education Academy who over see's the project.

The Centre Manager is our only full time worker at present he take care of funding bids and the day-to-day running of the centre and report back to the trustees. We now employ seven part time workers.

Risk management The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

The Board conducts a general annual review of the risks the charity may face and it reviews its systems and procedures to mitigate those risks it identifies.

Specific requirements will arise from time to time under risk management procedures according to the undertakings to be embarked upon in any year. Where an exposure arises through, for example, major property refurbishment works, it is invariably the case that specialist professional advice will be sought and followed.

The Board believes that with its periodic review of financial management and its quarterly meetings with Centre manager, effective measures are in place to monitor the creation of any new risks which may arise and to attend to their mitigation.

Page 5

DocuSign Envelope ID: 5B6382A2-CE23-4B4E-A901-95A261EDA426

WATERFRONT SPORTS & EDUCATION ACADEMY

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 JULY 2021

GOING CONCERN

For Waterfront the pandemic was a turbulent time. The first effects of the lockdown restrictions was that 85% of the schools we work withdrew their student placements, which consequently stop any payment of services during the pandemic. During this period we were still required to pay PAYE & NI contributions to the Government for our employees who we put onto furlough, with minimum income coming in. The circumstances which were presented combined with costs that we were still required to pay out, lead to the restructure of our business plan. The restructure was to provide the best opportunity to enable long term sustainability. Apart of this was making the decision to lay off staff, keeping 3 members of staff

Today we have been able to rebuild since the pandemic offering a comprehensive service to the community. The need for our services has increased significantly since the pandemic, recognised by Public Health England, regional and local partners who govern sports and physical activity, to our community who directly seek support from ourselves. The greater need has come about for a multitude of reasons: from the effects of inactivity since the pandemic, the limited social interaction and loneliness individuals experienced, to the long term health effects that are now apparent from Long Covid.

To meet our current demand we now run more sessions than previously which in turn generates income. In addition to our club sessions, we have seen an significant increase in our outreach work delivering weekly sessions in educations establishments including primary schools, secondary schools, colleges and Universities across the city. In addition to this we work with various council around Leicester and Leicestershire delivering targeted programmes using physical activity and also run our own Multisport and Nutrition Education Programme. From consultation with parents in the community, their children's decrease in social skills ranked as greatest concern since the pandemic; in response to this theme we ran social clubs 3 times a week where young people could attended our premises and our staff engaged in a range of activities to building confidence, teamwork and communication skills. During these session interactive devices such as consoles, iPad's and the Tv's were prohibited. Due to the success of this programme we extended our Holiday Provision for children in which the community utilised to great success. We also now work with the Council and The Department of Education in being a provider for the Holiday hunger programme, providing food and activity provision to families with low incomes. Expanding from our delivery work, we currently work with our County Sport Partnership and Street Games in a consultancy capacity. Through this role we are employed to engage with our community network to establish views and themes to better understand the climate of the local area. Our resultant findings and reports are then utilised to established changes to enhance practice and ways of working.

To support our development we successfully applied for the Bounce Back Loan (which if we were required to pay back today, we would be able to), and still have just over £96,000 in our account. As we continue to move forward our charity work will not be affected, as we look to continue developing alternative ways to strive forward in the times we are living, providing a services more relevant than ever to our community.

FINANCIAL REVIEW

Details of the current year's results appear in the accounts from page 9.

The total incoming resources for the year amounted to £240,495 (2020: £247,523). The main items of income are from grants of £202,305 (2020: £40,477) and school of £13,119 (2020: £129,009). Grants are to be utilised for premises improvement, sports and administration support.

The total resources expended for the year amounted to £248,307 (2020: £240,346). The main items of expenditure are Repairs and Renewals cost £33,324 (2020: £8,021) and property rental £31,170 (2020: £30,831). Governance costs totalling £2,541 (2020: £3,922) are held to be satisfactory for the size and complexity of the charity's operations (financial details can be found on page 24).

16 May 2023

Approved by order of the board of trustees on ............................................. and signed on its behalf by:

................................................................. Trustee

Page 6

DocuSign Envelope ID: 5B6382A2-CE23-4B4E-A901-95A261EDA426

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF WATERFRONT SPORTS & EDUCATION ACADEMY

Independent Examiner's Report to the Trustees of Waterfront Sports & Education Academy

I report to the trustees (who are also Directors for the purpose of company law) on my examination of the financial statements of Waterfront Sports & Education Academy ('the charitable company') for the year ended 31 July 2021 which comprise the Statement of Financial Activities, the Balance Sheet, the Statement of Cash Flows and related notes.

This report is made solely to the charity's trustees, as a body, in accordance with section 145 of the Charities Act 2011. My work has been undertaken so that I might state to the charity's trustees those matters I am required to state to them in this report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity's trustees as a body, for my work, for this report, or for the opinions I have formed.

Responsibilities and basis of report

As the trustees of charitable company you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the financial statements of the charitable company are not required to be audited under Part 16 of the Act and are eligible for independent examination, I report in respect of my examination of the charitable company's financial statements carried out under section 145 of the Charities Act 2011 ('the 2011 Act') and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the charitable company as required by section 386 of the 2006 Act; or

  2. the financial statements do not accord with those records; or

  3. the financial statements do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the financial statements give a 'true and fair view which is not a matter considered as part of an independent examination; or

  4. the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

Ashish Kirtikumar Shah

AKS Advisers Fourth & Fifth Floors 14-15 Lower Grosvenor Place London SW1W 0EX 16 May 2023 Date: .............................................

Page 7

DocuSign Envelope ID: 5B6382A2-CE23-4B4E-A901-95A261EDA426

WATERFRONT SPORTS & EDUCATION ACADEMY

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 JULY 2021

----- Start of picture text -----
31.7.21 31.7.20
Unrestricted Restricted Total Total
funds funds funds funds
Notes £ £ £ £
INCOME AND ENDOWMENTS FROM
- -
Donations and legacies 25,067 25,067
Charitable activities
-
Grant for Wages 162,260 162,260 40,477
Samworths Bros 1,959 - 1,959 16,667
LOTTERY - 18,696 18,696 27,620
PRINCES - - - 1,720
GENERAL - - - 32,000
STREETGAMES UK 6,000 - 6,000 -
VOLUNTARY ACTION 2,280 - 2,280 -
LEICS POLICE-PCC FUNDING 9,510 - 9,510 -
YOUTH PROJECTS 1,600 - 1,600 -
Other trading activities 2 13,119 - 13,119 129,009
Investment income 3 4 - 4 30
Total 221,799 18,696 240,495 247,523
EXPENDITURE ON
Charitable activities
Grant for Wages 11,839 18,696 30,535 100,653
Alternative Educations 193,495 - 193,495 93,686
Samworths Bros 1,959 - 1,959 16,667
LOTTERY - - - 27,620
PRINCES - - - 1,720
GENERAL 2,928 - 2,928 -
STREETGAMES UK 6,000 - 6,000 -
VOLUNTARY ACTION 2,280 - 2,280 -
LEICS POLICE-PCC FUNDING 9,510 - 9,510 -
YOUTH PROJECTS 1,600 - 1,600 -
Total 229,611 18,696 248,307 240,346
-
NET INCOME/(EXPENDITURE) (7,812) (7,812) 7,177
RECONCILIATION OF FUNDS
Total funds brought forward 76,414 3,272 79,686 72,509
TOTAL FUNDS CARRIED FORWARD 68,602 3,272 71,874 79,686
----- End of picture text -----

The notes form part of these financial statements

Page 8

DocuSign Envelope ID: 5B6382A2-CE23-4B4E-A901-95A261EDA426

WATERFRONT SPORTS & EDUCATION ACADEMY

BALANCE SHEET 31 JULY 2021

----- Start of picture text -----
31.7.21 31.7.20
Unrestricted Restricted Total Total
funds funds funds funds
Notes £ £ £ £
FIXED ASSETS
Tangible assets 6 52,918 - 52,918 61,243
CURRENT ASSETS
-
Debtors: amounts falling due within one year 7 4,199 4,199 3,641
Cash at bank and in hand 96,408 - 96,408 92,691
-
100,607 100,607 96,332
CREDITORS
Amounts falling due within one year 8 (35,849) 3,272 (32,577) (27,889)
NET CURRENT ASSETS 64,758 3,272 68,030 68,443
TOTAL ASSETS LESS CURRENT
LIABILITIES 117,676 3,272 120,948 129,686
CREDITORS
Amounts falling due after more than one year 9 (49,074) - (49,074) (50,000)
NET ASSETS 68,602 3,272 71,874 79,686
FUNDS 12
Unrestricted funds 68,602 76,414
Restricted funds 3,272 3,272
TOTAL FUNDS 71,874 79,686
----- End of picture text -----

The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by: 16 May 2023

............................................. Trustee

The notes form part of these financial statements

Page 9

DocuSign Envelope ID: 5B6382A2-CE23-4B4E-A901-95A261EDA426

WATERFRONT SPORTS & EDUCATION ACADEMY

CASH FLOW STATEMENT FOR THE YEAR ENDED 31 JULY 2021

----- Start of picture text -----
31.7.21 31.7.20
Notes £ £
Cash flows from operating activities
Cash generated from operations 1 11,534 30,469
-
Interest paid (208)
Net cash provided by operating activities 11,326 30,469
Cash flows from investing activities
Purchase of tangible fixed assets (6,686) (34,059)
Interest received 4 30
Net cash used in investing activities (6,682) (34,029)
Cash flows from financing activities
-
New loans in year 50,000
-
Loan repayments in year (927)
Net cash (used in)/provided by financing activities (927) 50,000
Change in cash and cash equivalents
in the reporting period 3,717 46,440
Cash and cash equivalents at the
beginning of the reporting period 92,691 46,251
Cash and cash equivalents at the end
of the reporting period 96,408 92,691
----- End of picture text -----

The notes form part of these financial statements

Page 10

DocuSign Envelope ID: 5B6382A2-CE23-4B4E-A901-95A261EDA426

WATERFRONT SPORTS & EDUCATION ACADEMY

NOTES TO THE CASH FLOW STATEMENT FOR THE YEAR ENDED 31 JULY 2021

1. RECONCILIATION OF NET (EXPENDITURE)/INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES

RECONCILIATION OF NET (EXPENDITURE)/INCOME TO NET CASH
ACTIVITIES
RECONCILIATION OF NET (EXPENDITURE)/INCOME TO NET CASH
ACTIVITIES
FLOW FROM OPERATING
Net (expenditure)/income for the reporting period (as per the
Statement of Financial Activities)
Adjustments for:
Depreciation charges
Interest received
Interest paid
(Increase)/decrease in debtors
Increase/(decrease) in creditors
31.7.21
31.7.20
£
£
(7,812)
7,177
15,012
17,665
(4)
(30)
208
-
(558)
26,649
4,688
(20,992)
Net cash provided by operations 11,534
30,469
ANALYSIS OF CHANGES IN NET FUNDS
Net cash
Cash at bank and in hand
At 1.8.20
£
92,691
Cash flow
At 31.7.21
£
£
3,717
96,408
92,691 3,717
96,408
Debt
Debts falling due after 1 year
(50,000) 926
(49,074)
(50,000) 926
(49,074)
Total 42,691 4,643
47,334

2. ANALYSIS OF CHANGES IN NET FUNDS

The notes form part of these financial statements

Page 11

DocuSign Envelope ID: 5B6382A2-CE23-4B4E-A901-95A261EDA426

WATERFRONT SPORTS & EDUCATION ACADEMY NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2021

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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 Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.

Preparation of the financial statements on a going concern basis

The financial statements are drawn up on the going concern basis which assumes the charity will continue in operational existence for the foreseeable future. The Board of Trustees have given due consideration to the working capital and cash flow requirements of the charity. The Board of Trustees consider the charity's current and forecast cash resources to be sufficient to cover the working capital requirements of the charity for at least 24 months from the date of signing the financial statements.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery - 25% on reducing balance Fixtures and fittings - 25% on reducing balance Computer equipment - 33% on reducing balance

Taxation

The charity is exempt from tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Leasing commitments

Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

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DocuSign Envelope ID: 5B6382A2-CE23-4B4E-A901-95A261EDA426

WATERFRONT SPORTS & EDUCATION ACADEMY

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 JULY 2021

2. OTHER TRADING ACTIVITIES

Unrestricted
funds
£
Income-Gym
5
Income-Schools
13,114
13,119
3.
INVESTMENT INCOME
Unrestricted
funds
£
Deposit account interest
4
Restricted
funds
£
-
-
-
Restricted
funds
£
-
31.7.21
Total
funds
£
5
13,114
13,119
31.7.21
Total
funds
£
4
31.7.20
Total
funds
£
-
129,009
129,009
31.7.20
Total
funds
£
30

Interest on cash balance is accounted for when received and accrued when entitled to the income.

4. TRUSTEES' REMUNERATION AND BENEFITS

Mr. M Burgess remuneration was £29,936 (2020:£26,263) and Ms T Burgess remuneration was £26,877(2020:£716).

Trustees' expenses

There were no expenses paid to trustees for the year ended 31 July 2021 and year ended 31 July 2020.

5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted
funds
£
INCOME AND ENDOWMENTS FROM
Charitable activities
Grant for Wages
40,477
Samworths Bros
-
LOTTERY
-
PRINCES
-
GENERAL
32,000
Other trading activities
129,009
Investment income
30
Total
201,516
EXPENDITURE ON
Charitable activities
Grant for Wages
100,653
Alternative Educations
93,686
Samworths Bros
-
LOTTERY
-
PRINCES
-
Restricted
funds
£
-
16,667
27,620
1,720
-
-
-
46,007
-
-
16,667
27,620
1,720
Total
funds
£
40,477
16,667
27,620
1,720
32,000
129,009
30
247,523
100,653
93,686
16,667
27,620
1,720

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DocuSign Envelope ID: 5B6382A2-CE23-4B4E-A901-95A261EDA426

WATERFRONT SPORTS & EDUCATION ACADEMY

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 JULY 2021

----- Start of picture text -----
5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted Restricted Total
funds funds funds
£ £ £
Total 194,339 46,007 240,346
NET INCOME 7,177 - 7,177
RECONCILIATION OF FUNDS
Total funds brought forward 69,237 3,272 72,509
TOTAL FUNDS CARRIED FORWARD 76,414 3,272 79,686
6. TANGIBLE FIXED ASSETS
Fixtures
Short Plant and and
leasehold machinery fittings
£ £ £
COST
At 1 August 2020 20,750 275 88,343
Additions - - 6,205
At 31 July 2021 20,750 275 94,548
DEPRECIATION
At 1 August 2020 5,623 240 48,921
Charge for year 1,513 8 -
At 31 July 2021 7,136 248 48,921
NET BOOK VALUE
At 31 July 2021 13,614 27 45,627
At 31 July 2020 15,127 35 39,422
----- End of picture text -----

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DocuSign Envelope ID: 5B6382A2-CE23-4B4E-A901-95A261EDA426

WATERFRONT SPORTS & EDUCATION ACADEMY

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 JULY 2021

----- Start of picture text -----
6. TANGIBLE FIXED ASSETS - continued
Motor Computer
vehicles equipment Totals
£ £ £
COST
At 1 August 2020 6,500 18,215 134,083
Additions - 481 6,686
At 31 July 2021 6,500 18,696 140,769
DEPRECIATION
At 1 August 2020 4,681 13,375 72,840
Charge for year 11,861 1,629 15,011
At 31 July 2021 16,542 15,004 87,851
NET BOOK VALUE
At 31 July 2021 (10,042) 3,692 52,918
At 31 July 2020 1,819 4,840 61,243
7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.21 31.7.20
£ £
Trade debtors 560 -
Prepayments and accrued income 3,639 3,641
4,199 3,641
8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.21 31.7.20
£ £
Taxation and social security 2,766 10,668
Other creditors 29,811 17,221
32,577 27,889
----- End of picture text -----

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DocuSign Envelope ID: 5B6382A2-CE23-4B4E-A901-95A261EDA426

WATERFRONT SPORTS & EDUCATION ACADEMY

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 JULY 2021

----- Start of picture text -----
9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.7.21 31.7.20
£ £
Bank loans (see note 10) 49,074 50,000
10. LOANS
An analysis of the maturity of loans is given below:
31.7.21 31.7.20
£ £
Amounts falling between one and two years:
-
Bank loans - 1-2 years 9,815
Amounts falling due between two and five years:
Bank loans - 2-5 years 39,259 50,000
11. LEASING AGREEMENTS
Minimum lease payments under non-cancellable operating leases fall due as follows:
31.7.21 31.7.20
£ £
Within one year 30,175 30,175
Between one and five years 90,350 66,323
In more than five years 15,000 30,000
135,525 126,498
----- End of picture text -----

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DocuSign Envelope ID: 5B6382A2-CE23-4B4E-A901-95A261EDA426

WATERFRONT SPORTS & EDUCATION ACADEMY

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 JULY 2021

12. MOVEMENT IN FUNDS

At 1.8.20
£
Unrestricted funds
General fund
44,814
BBC Children in Need
10,000
LCC - Ward
1,000
Incredible Investion
9,600
The Henry Smith Charity
10,000
Samworth Bros
1,000
76,414
Restricted funds
GFW-R
(16,800)
SAMWORTH BROS
13,530
Box Smart
6,542
3,272
TOTAL FUNDS
79,686
Net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
200,450
Samworth Bros
1,959
STREETGAMES UK CUR
6,000
VOLUNTARY ACTION
2,280
LEICS POLICE-PCC FUNDING
9,510
YOUNG LEICESTERSHIRE
LTD-YOUTH PROJECTS
1,600
221,799
Restricted funds
LOTTERY FUND
18,696
TOTAL FUNDS
240,495
Net
movement
At
in funds
31.7.21
£
£
(7,812)
37,002
-
10,000
-
1,000
-
9,600
-
10,000
-
1,000
(7,812)
68,602
-
(16,800)
-
13,530
-
6,542
-
3,272
(7,812)
71,874
Resources
Movement
expended
in funds
£
£
(208,262)
(7,812)
(1,959)
-
(6,000)
-
(2,280)
-
(9,510)
-
(1,600)
-
(229,611)
(7,812)
(18,696)
-
(248,307)
(7,812)

Page 17

continued...

DocuSign Envelope ID: 5B6382A2-CE23-4B4E-A901-95A261EDA426

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 JULY 2021

WATERFRONT SPORTS & EDUCATION ACADEMY

12. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

At 1.8.19
£
Unrestricted funds
General fund
37,637
BBC Children in Need
10,000
LCC - Ward
1,000
Incredible Investion
9,600
The Henry Smith Charity
10,000
Samworth Bros
1,000
69,237
Restricted funds
GFW-R
(16,800)
SAMWORTH BROS
13,530
Box Smart
6,542
3,272
TOTAL FUNDS
72,509
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
201,516
Restricted funds
SAMWORTH BROS
16,667
LOTTERY FUND
27,620
PRINCES TRUST
1,720
46,007
TOTAL FUNDS
247,523
Net
movement
At
in funds
31.7.20
£
£
7,177
44,814
-
10,000
-
1,000
-
9,600
-
10,000
-
1,000
7,177
76,414
-
(16,800)
-
13,530
-
6,542
-
3,272
7,177
79,686
Resources
Movement
expended
in funds
£
£
(194,339)
7,177
(16,667)
-
(27,620)
-
(1,720)
-
(46,007)
-
(240,346)
7,177

Page 18

continued...

DocuSign Envelope ID: 5B6382A2-CE23-4B4E-A901-95A261EDA426

WATERFRONT SPORTS & EDUCATION ACADEMY NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 JULY 2021

12. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined position is as follows:

Unrestricted funds
General fund
BBC Children in Need
LCC - Ward
Incredible Investion
The Henry Smith Charity
Samworth Bros
Restricted funds
GFW-R
SAMWORTH BROS
Box Smart
TOTAL FUNDS
Net
movement
At 1.8.19
in funds
£
£
37,637
(635)
10,000
-
1,000
-
9,600
-
10,000
-
1,000
-
69,237
(635)
(16,800)
-
13,530
-
6,542
-
3,272
-
72,509
(635)
At
31.7.21
£
37,002
10,000
1,000
9,600
10,000
1,000
68,602
(16,800)
13,530
6,542
3,272
71,874

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Samworth Bros
STREETGAMES UK CUR
VOLUNTARY ACTION
LEICS POLICE-PCC FUNDING
YOUNG LEICESTERSHIRE
LTD-YOUTH PROJECTS
Restricted funds
SAMWORTH BROS
LOTTERY FUND
PRINCES TRUST
TOTAL FUNDS
Incoming
resources
£
401,966
1,959
6,000
2,280
9,510
1,600
423,315
16,667
46,316
1,720
64,703
488,018
Resources
Movement
expended
in funds
£
£
(402,601)
(635)
(1,959)
-
(6,000)
-
(2,280)
-
(9,510)
-
(1,600)
-
(423,950)
(635)
(16,667)
-
(46,316)
-
(1,720)
-
(64,703)
-
(488,653)
(635)

Page 19

continued...

DocuSign Envelope ID: 5B6382A2-CE23-4B4E-A901-95A261EDA426

WATERFRONT SPORTS & EDUCATION ACADEMY

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 JULY 2021

13. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 July 2021.

14. ULTIMATE CONTROLLING PARTY

In the opinion of the trustees, the charity has no ultimate controlling party.

15. GOING CONCERN

At the time of approving the financial statements, the trustees has made an assessment and has a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continues to adopt the going concern basis of accounting in preparing the financial statements.

Page 20

DocuSign Envelope ID: 5B6382A2-CE23-4B4E-A901-95A261EDA426

WATERFRONT SPORTS & EDUCATION ACADEMY

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 JULY 2021

INCOME AND ENDOWMENTS
Donations and legacies
Donations
Other trading activities
Income-Gym
Income-Schools
Investment income
Deposit account interest
Charitable activities
Grants
Total incoming resources
EXPENDITURE
Charitable activities
Wages
Social security
Pensions
Coaching & games costs
Short leasehold
Long leasehold
Plant and machinery
Fixtures and fittings
Motor vehicles
Computer equipment
Support costs
Management
Other operating leases
Rates and water
Insurance
Light and heat
Telephone
Postage and stationery
Travelling
Sundries
Subscriptions
Refreshments
Carried forward
31.7.21
£
25,067
5
13,114
13,119
4
202,305
240,495
139,140
1,032
1,896
4,458
-
1,513
9
11,862
-
1,628
161,538
31,170
3,301
2,548
6,230
2,633
891
453
1,287
479
592
49,584
31.7.20
£
-
-
129,009
129,009
30
118,484
247,523
139,507
3,000
1,576
1,008
1,681
-
12
13,140
606
2,226
162,756
30,831
1,075
1,977
8,038
1,705
2,210
4,563
588
1,142
2,616
54,745

This page does not form part of the statutory financial statements

Page 21

DocuSign Envelope ID: 5B6382A2-CE23-4B4E-A901-95A261EDA426

WATERFRONT SPORTS & EDUCATION ACADEMY

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 JULY 2021

----- Start of picture text -----
31.7.21 31.7.20
£ £
Management
Brought forward 49,584 54,745
Repairs & renewals 33,324 8,021
Training costs 150 4,115
Accountancy 2,541 3,922
Consultancy fees 56 42
Clothing expenses 487 1,467
Computer costs 329 2,688
-
Cleaning 2,500
86,471 77,500
Finance
Bank charges 90 90
Other
Bank loan interest 208 -
Total resources expended 248,307 240,346
Net (expenditure)/income (7,812) 7,177
----- End of picture text -----

This page does not form part of the statutory financial statements

Page 22