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2022-07-31-accounts

DocuSign Envelope ID: 443099F2-E42B-4D8A-9B2C-C091364F1839

REGISTERED CHARITY NUMBER: 1153993

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2022

FOR

WATERFRONT SPORTS & EDUCATION ACADEMY

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

DocuSign Envelope ID: 443099F2-E42B-4D8A-9B2C-C091364F1839

WATERFRONT SPORTS & EDUCATION ACADEMY

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2022

Page
Reference and Administrative Details 1
Report of the Trustees 2 to 6
Independent Examiner's Report 7
Statement of Financial Activities 8 to 9
Balance Sheet 10
Cash Flow Statement 11
Notes to the Cash Flow Statement 12
Notes to the Financial Statements 13 to 21
Detailed Statement of Financial Activities 22 to 23

DocuSign Envelope ID: 443099F2-E42B-4D8A-9B2C-C091364F1839

WATERFRONT SPORTS & EDUCATION ACADEMY

REFERENCE AND ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 31 JULY 2022

TRUSTEES Mr M Patel Mr M Lewis Ms T Burgess PRINCIPAL ADDRESS 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: 443099F2-E42B-4D8A-9B2C-C091364F1839

WATERFRONT SPORTS & EDUCATION ACADEMY

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 JULY 2022

The trustees present their report with the financial statements of the charity for the year ended 31 July 2022. 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 2022. 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: 443099F2-E42B-4D8A-9B2C-C091364F1839

WATERFRONT SPORTS & EDUCATION ACADEMY

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 JULY 2022

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)

4.2 Medium term objectives (2017/18):

Page 3

DocuSign Envelope ID: 443099F2-E42B-4D8A-9B2C-C091364F1839

WATERFRONT SPORTS & EDUCATION ACADEMY

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 JULY 2022

4.5 Medium term objectives (2020/21):

4.6 Medium term objectives (2021/22):

Leicestershire

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

Easter HAF Programme - April 2022 Summer HAF Programme July 2022 Ethnically Diverse Communities Consultation - July 2022 Peer Action Collective Consultation - July 2022

ACHIEVEMENT AND PERFORMANCE

Charitable activities

April 2022- Easter HAF Programme July 2022 - Summer HAF Programme July 2022 - Ethnically Diverse Communities Consultation July 2022 - Peer Action Collective Consultation

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: 443099F2-E42B-4D8A-9B2C-C091364F1839

WATERFRONT SPORTS & EDUCATION ACADEMY

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 JULY 2022

STRUCTURE, GOVERNANCE AND MANAGEMENT Organisational structure

Board of Trustees 3
Centre Manager 1
DEvelopment Officers 2
Apprentices 0
Volunteers
Boxing Coaches 5
Youth Workers 2
General Volunteers 8

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: 443099F2-E42B-4D8A-9B2C-C091364F1839

WATERFRONT SPORTS & EDUCATION ACADEMY

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 JULY 2022

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 £81,000 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 8.

The total incoming resources for the year amounted to £116,762 (2021: £240,495). The main items of income are from grants of £44,000 (2021: £202,305) and donations of £33,750 (2021: £25,067). Grants are to be utilised for premises improvement, sports and administration support.

The total resources expended for the year amounted to £138,451 (2021: £248,307). The main items of expenditure are Wages cost £54,128 (2021: £139,140) and property rental £32,400 (2021: £31,170). Governance costs totalling £25,070 (2021: £59,354) are held to be satisfactory for the size and complexity of the charity's operations (financial details can be found on page 21).

26 October 2023

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

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

Page 6

DocuSign Envelope ID: 443099F2-E42B-4D8A-9B2C-C091364F1839

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 on my examination of the financial statements of Waterfront Sports & Education Academy ('the charity') for the year ended 31 July 2022 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 the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the charity's financial statements carried out under section 145 of the 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 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:

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 ACA

AKS Advisers Fourth & Fifth Floors 14-15 Lower Grosvenor Place London SW1W 0EX 26 October 2023 Date: .............................................

Page 7

DocuSign Envelope ID: 443099F2-E42B-4D8A-9B2C-C091364F1839

WATERFRONT SPORTS & EDUCATION ACADEMY

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 JULY 2022

31.7.22
Unrestricted
Restricted
Total
funds
funds
funds
Notes
£
£
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
33,750
-
33,750
Charitable activities
Grant for Wages
12,911
30,000
42,911
Samworths Bros
-
-
-
Lottery
-
-
-
General
15,540
-
15,540
Streetgames UK
-
-
-
Voluntry Action
-
-
-
Leics Police-Pcc Funding
-
-
-
Youth Projects
-
-
-
Other trading activities
2
24,553
-
24,553
Investment income
3
9
-
9
Total
86,763
30,000
116,763
EXPENDITURE ON
Charitable activities
Grant for Wages
33,752
29,823
63,575
Alternative Educations
-
-
-
Samworths Bros
-
-
-
General
74,700
177
74,877
Streetgames UK
-
-
-
Voluntry Action
-
-
-
Leics Police-Pcc Funding
-
-
-
Youth Projects
-
-
-
Total
108,452
30,000
138,452
NET INCOME/(EXPENDITURE)
(21,689)
-
(21,689)
31.7.21
Total
funds
£
25,067
162,260
1,959
18,696
-
6,000
2,280
9,510
1,600
13,119
4
240,495
30,535
193,495
1,959
2,928
6,000
2,280
9,510
1,600
248,307
(7,812)

The notes form part of these financial statements

Page 8

DocuSign Envelope ID: 443099F2-E42B-4D8A-9B2C-C091364F1839

WATERFRONT SPORTS & EDUCATION ACADEMY

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 JULY 2022

31.7.22
Unrestricted
Restricted
Total
funds
funds
funds
Notes
£
£
£
RECONCILIATION OF FUNDS
Total funds brought forward
68,602
3,272
71,874
TOTAL FUNDS CARRIED FORWARD
46,913
3,272
50,185
31.7.21
Total
funds
£
79,686
71,874

The notes form part of these financial statements

Page 9

DocuSign Envelope ID: 443099F2-E42B-4D8A-9B2C-C091364F1839

WATERFRONT SPORTS & EDUCATION ACADEMY

BALANCE SHEET 31 JULY 2022

Unrestricted
Restricted
funds
funds
Notes
£
£
FIXED ASSETS
Tangible assets
6
41,435
-
CURRENT ASSETS
Debtors: amounts falling due within one year 7
4,583
-
Cash at bank and in hand
81,091
-
85,674
-
CREDITORS
Amounts falling due within one year
8
(42,060)
3,272
NET CURRENT ASSETS
43,614
3,272
TOTAL ASSETS LESS CURRENT
LIABILITIES
85,049
3,272
CREDITORS
Amounts falling due after more than one year 9
(38,136)
-
NET ASSETS
46,913
3,272
FUNDS
12
Unrestricted funds
Restricted funds
TOTAL FUNDS
31.7.22
Total
funds
£
41,435
4,583
81,091
85,674
(38,788)
46,886
88,321
(38,136)
50,185
46,913
3,272
50,185
31.7.21
Total
funds
£
52,917
4,199
96,408
100,607
(32,576)
68,031
120,948
(49,074)
71,874
68,602
3,272
71,874

The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by: 26 October 2023

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

The notes form part of these financial statements

Page 10

DocuSign Envelope ID: 443099F2-E42B-4D8A-9B2C-C091364F1839

WATERFRONT SPORTS & EDUCATION ACADEMY

CASH FLOW STATEMENT FOR THE YEAR ENDED 31 JULY 2022

Notes
Cash flows from operating activities
Cash generated from operations
1
Interest paid
Net cash (used in)/provided by operating activities
Cash flows from investing activities
Purchase of tangible fixed assets
Interest received
Net cash provided by/(used in) investing activities
Cash flows from financing activities
Loan repayments in year
Net cash used in financing activities
Change in cash and cash equivalents
in the reporting period
Cash and cash equivalents at the
beginning of the reporting period
2
Cash and cash equivalents at the end
of the reporting period
2
31.7.22
£
(10,087)
-
(10,087)
-
9
9
(5,470)
(5,470)
(15,548)
96,408
80,860
31.7.21
£
11,533
(208)
11,325
(6,686)
4
(6,682)
(926)
(926)
3,717
92,691
96,408

The notes form part of these financial statements

Page 11

DocuSign Envelope ID: 443099F2-E42B-4D8A-9B2C-C091364F1839

WATERFRONT SPORTS & EDUCATION ACADEMY

NOTES TO THE CASH FLOW STATEMENT FOR THE YEAR ENDED 31 JULY 2022

1. RECONCILIATION OF NET EXPENDITURE TO NET CASH FLOW FROM OPERATING RECONCILIATION OF NET EXPENDITURE TO NET CASH FLOW FROM OPERATING RECONCILIATION OF NET EXPENDITURE TO NET CASH FLOW FROM OPERATING RECONCILIATION OF NET EXPENDITURE TO NET CASH FLOW FROM OPERATING RECONCILIATION OF NET EXPENDITURE TO NET CASH FLOW FROM OPERATING
ACTIVITIES
31.7.22 31.7.21
£ £
Net expenditure for the reporting period (as per the Statement
of Financial Activities) (21,689) (7,812)
Adjustments for:
Depreciation charges 11,483 15,012
Interest received (9) (4)
Interest paid - 208
Increase in debtors (384) (558)
Increase in creditors 512 4,687
Net cash (used in)/provided by operations (10,087) 11,533
2. ANALYSIS OF CASH AND CASH EQUIVALENTS
31.7.22 31.7.21
£ £
Cash in hand 205 189
Notice deposits (less than 3 months) 80,886 96,219
Overdrafts included in bank loans and overdrafts falling due within one
year (231) -
Total cash and cash equivalents 80,860 96,408
3. ANALYSIS OF CHANGES IN NET FUNDS
At 1.8.21 Cash flow At 31.7.22
£ £ £
Net cash
Cash at bank and in hand 96,408 (15,317) 81,091
Bank overdraft - (231) (231)
96,408 (15,548) 80,860
Debt
Debts falling due within 1 year - (5,469) (5,469)
Debts falling due after 1 year (49,074) 10,938 (38,136)
(49,074) 5,469 (43,605)
Total 47,334 (10,079) 37,255

The notes form part of these financial statements

Page 12

DocuSign Envelope ID: 443099F2-E42B-4D8A-9B2C-C091364F1839

WATERFRONT SPORTS & EDUCATION ACADEMY

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2022

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 balanc Long leasehold - 10% on reducing cost

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.

Page 13

continued...

DocuSign Envelope ID: 443099F2-E42B-4D8A-9B2C-C091364F1839

WATERFRONT SPORTS & EDUCATION ACADEMY

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 JULY 2022

2. OTHER TRADING ACTIVITIES

Unrestricted
Restricted
funds
funds
£
£
Income-Gym
-
-
Income-Schools
24,553
-
24,553
-
INVESTMENT INCOME
Unrestricted
Restricted
funds
funds
£
£
Deposit account interest
9
-
31.7.22
Total
funds
£
-
24,553
24,553
31.7.22
Total
funds
£
9
31.7.21
Total
funds
£
5
13,114
13,119
31.7.21
Total
funds
£
4

3. INVESTMENT INCOME

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 £4,985 (2021:£29,936) and Ms T Burgess remuneration was £15,283.84(2021:£26,877).

Trustees' expenses

There were no expenses paid to trustees for the year ended 31 July 2022 and year ended 31 July 2021.

5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted Restricted Total
funds funds funds
£ £ £
INCOME AND ENDOWMENTS FROM
Donations and legacies 25,067 - 25,067
Charitable activities
Grant for Wages 162,260 - 162,260
Samworths Bros 1,959 - 1,959
Lottery
- 18,696 18,696
Streetgames UK
6,000 - 6,000
Voluntry Action
2,280 - 2,280
Leics Police-Pcc Funding 9,510 - 9,510
Youth Projects
1,600 - 1,600
Other trading activities 13,119 - 13,119
Investment income 4 - 4

Page 14

continued...

DocuSign Envelope ID: 443099F2-E42B-4D8A-9B2C-C091364F1839

WATERFRONT SPORTS & EDUCATION ACADEMY

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 JULY 2022

5.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted
Restricted
funds
funds
£
£
Total
221,799
18,696
EXPENDITURE ON
Charitable activities
Grant for Wages
11,839
18,696
Alternative Educations
193,495
-
Samworths Bros
1,959
-
General
2,928
-
Streetgames UK
6,000
-
Voluntry Action
2,280
-
Leics Police-Pcc Funding
9,510
-
Youth Projects
1,600
-
Total
229,611
18,696
NET INCOME/(EXPENDITURE)
(7,812)
-
RECONCILIATION OF FUNDS
Total funds brought forward
76,414
3,272
TOTAL FUNDS CARRIED FORWARD
68,602
3,272
Total
funds
£
240,495
30,535
193,495
1,959
2,928
6,000
2,280
9,510
1,600
248,307
(7,812)
79,686
71,874

Page 15

continued...

DocuSign Envelope ID: 443099F2-E42B-4D8A-9B2C-C091364F1839

WATERFRONT SPORTS & EDUCATION ACADEMY

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 JULY 2022

6. TANGIBLE FIXED ASSETS

6. TANGIBLE FIXED ASSETS
Fixtures
Short Plant and and
leasehold machinery fittings
£ £ £
COST
At 1 August 2021 and 31 July 2022 20,750 275 94,548
DEPRECIATION
At 1 August 2021 7,136 248 60,328
Charge for year 1,361 7 8,555
At 31 July 2022 8,497 255 68,883
NET BOOK VALUE
At 31 July 2022 12,253 20 25,665
At 31 July 2021 13,614 27 34,220
Motor Computer
vehicles equipment Totals
£ £ £
COST
At 1 August 2021 and 31 July 2022 6,500 18,696 140,769
DEPRECIATION
At 1 August 2021 5,136 15,004 87,852
Charge for year 341 1,218 11,482
At 31 July 2022 5,477 16,222 99,334
NET BOOK VALUE
At 31 July 2022 1,023 2,474 41,435
At 31 July 2021 1,364 3,692 52,917
7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.22 31.7.21
£ £
Trade debtors - 560
Prepayments and accrued income 4,583 3,639
4,583 4,199

Page 16

continued...

DocuSign Envelope ID: 443099F2-E42B-4D8A-9B2C-C091364F1839

WATERFRONT SPORTS & EDUCATION ACADEMY

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 JULY 2022

8.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.22
£
Bank loans and overdrafts (see note 10)
5,700
Taxation and social security
-
Other creditors
33,088
38,788
9.
CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.7.22
£
Bank loans (see note 10)
38,136
10.
LOANS
An analysis of the maturity of loans is given below:
31.7.22
£
Amounts falling due within one year on demand:
Bank overdrafts
231
Bank loans
5,469
5,700
Amounts falling between one and two years:
Bank loans - 1-2 years
5,469
Amounts falling due between two and five years:
Bank loans - 2-5 years
32,667
11.
LEASING AGREEMENTS
Minimum lease payments under non-cancellable operating leases fall due as follows:
31.7.22
£
Within one year
30,000
Between one and five years
120,000
In more than five years
4,000
154,000
31.7.21
£
-
2,766
29,810
32,576
31.7.21
£
49,074
31.7.21
£
-
-
-
9,815
39,259
31.7.21
£
30,175
90,350
15,000
135,525

Page 17

continued...

DocuSign Envelope ID: 443099F2-E42B-4D8A-9B2C-C091364F1839

WATERFRONT SPORTS & EDUCATION ACADEMY

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 JULY 2022

12. MOVEMENT IN FUNDS

At 1.8.21
£
Unrestricted funds
General fund
37,002
BBC Children in Need
10,000
LCC - Ward
1,000
Incredible Investion
9,600
The Henry Smith Charity
10,000
Samworth Bros
1,000
68,602
Restricted funds
GFW-R
(16,800)
Samworth Bros
13,530
Box Smart
6,542
3,272
TOTAL FUNDS
71,874
Net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
40,102
Street Games UK
4,547
WSE Academy Ltd
33,750
Leicestershire County Council-Active
Together Apprenticeship Grant
8,364
86,763
Restricted funds
Samworth Bros
30,000
TOTAL FUNDS
116,763
Net
movement
At
in funds
31.7.22
£
£
(21,689)
15,313
-
10,000
-
1,000
-
9,600
-
10,000
-
1,000
(21,689)
46,913
-
(16,800)
-
13,530
-
6,542
-
3,272
(21,689)
50,185
Resources
Movement
expended
in funds
£
£
(61,791)
(21,689)
(4,547)
-
(33,750)
-
(8,364)
-
(108,452)
(21,689)
(30,000)
-
(138,452)
(21,689)

Page 18

continued...

DocuSign Envelope ID: 443099F2-E42B-4D8A-9B2C-C091364F1839

WATERFRONT SPORTS & EDUCATION ACADEMY

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 JULY 2022

12. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

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 1.8.20
in funds
£
£
44,814
(7,812)
10,000
-
1,000
-
9,600
-
10,000
-
1,000
-
76,414
(7,812)
(16,800)
-
13,530
-
6,542
-
3,272
-
79,686
(7,812)
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

Comparative net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Samworth Bros
Street Games UK
Voluntary Action
Leics Police-PCC Funding
Young Leicestershire Ltd - Youth
Projects
Restricted funds
Loterry Fund
TOTAL FUNDS
Incoming
resources
£
200,450
1,959
6,000
2,280
9,510
1,600
221,799
18,696
240,495
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 19

continued...

DocuSign Envelope ID: 443099F2-E42B-4D8A-9B2C-C091364F1839

WATERFRONT SPORTS & EDUCATION ACADEMY

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 JULY 2022

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 1.8.20
in funds
£
£
44,814
(29,501)
10,000
-
1,000
-
9,600
-
10,000
-
1,000
-
76,414
(29,501)
(16,800)
-
13,530
-
6,542
-
3,272
-
79,686
(29,501)
At
31.7.22
£
15,313
10,000
1,000
9,600
10,000
1,000
46,913
(16,800)
13,530
6,542
3,272
50,185

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
Street Games UK
Voluntary Action
Leics Police-PCC Funding
Young Leicestershire Ltd - Youth
Projects
WSE Academy Ltd
Leicestershire County Council-Active
Together Apprenticeship Grant
Restricted funds
Samworth Bros
TOTAL FUNDS
Incoming
resources
£
240,552
1,959
10,547
2,280
9,510
1,600
33,750
8,364
308,562
30,000
357,258
Resources
Movement
expended
in funds
£
£
(270,053)
(29,501)
(1,959)
-
(10,547)
-
(2,280)
-
(9,510)
-
(1,600)
-
(33,750)
-
(8,364)
-
(338,063)
(29,501)
(30,000)
-
(386,759)
(29,501)

Page 20

continued...

DocuSign Envelope ID: 443099F2-E42B-4D8A-9B2C-C091364F1839

WATERFRONT SPORTS & EDUCATION ACADEMY

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 JULY 2022

13. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 July 2022.

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 21

DocuSign Envelope ID: 443099F2-E42B-4D8A-9B2C-C091364F1839

WATERFRONT SPORTS & EDUCATION ACADEMY

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 JULY 2022

INCOME AND ENDOWMENTS
Donations and legacies
Donations
Other trading activities
Income-Gym
Income-Schools
Investment income
Deposit account interest
Charitable activities
Grants
Grants - other
Total incoming resources
EXPENDITURE
Charitable activities
Wages
Social security
Pensions
Coaching & games costs
Depn of long leasehold
Depn of plant & machinery
Depn of fixtures & fittings
Depn of motor vehicles
Depn of computer equipment
Support costs
Management
Other operating leases
Rates and water
Insurance
Light and heat
Telephone
Postage and stationery
Travelling
Sundries
Carried forward
31.7.22
£
33,750
-
24,553
24,553
9
44,111
14,340
58,451
116,763
54,128
4,952
620
278
1,361
7
8,555
341
1,219
71,461
32,400
902
2,305
9,983
2,149
3,160
559
1,170
52,628
31.7.21
£
25,067
5
13,114
13,119
4
202,305
-
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
48,513

This page does not form part of the statutory financial statements

Page 22

DocuSign Envelope ID: 443099F2-E42B-4D8A-9B2C-C091364F1839

WATERFRONT SPORTS & EDUCATION ACADEMY

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 JULY 2022

Management
Brought forward
Subscriptions
Refreshments
Repairs & renewals
Training costs
Accountancy
Independent examinator fees
Consultancy fees
Clothing expenses
Computer costs
Finance
Bank charges
Bank loan interest
Other
Bank loan interest
Total resources expended
Net expenditure
31.7.22
£
52,628
290
988
5,728
268
2,817
1,985
-
104
843
65,651
90
1,250
1,340
-
138,452
(21,689)
31.7.21
£
48,513
479
592
33,324
150
2,541
-
56
487
329
86,471
90
-
90
208
248,307
(7,812)

This page does not form part of the statutory financial statements

Page 23