2023-03-31-accounts - Henfield Leisure Centre

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					Restricted	funds		Unrestricted	funds
				Notes	2023	2022	2023		2022
					E	E
Income from:
Fitness, clubs,		groups						206,367		156,687
Children's clubs								68,341		54,361
Soft play area		admission	fees					179,799		144,999
Soft play area		catering						108,167		98,254
Hire and sale		of equipment
Donations and fundraising					10,670			1,462		1,985
Grants					15,000					32,695
Sponsorship								5,800
Other income										600
Total income					25,670			569,936		489,581
Expenditure	on:
Direct charitable expenditure							570,929		461,233
Management		5administration					2,806	573,735	2,481	463,714
Net resources		for the year			25,670			(3,799)		25,867
Amortisation		ofgrants &	donations		(17,625)	(14,223)		17,625		14,223
					8,045	(14,223)		13,826		40,090
Funds brought		forward			149,867	164,090		64,915		24,825
Funds carried		forward			157,912	149,867		78,741		64,915

Statement ofcash flows					2023	2022
					f	6
Cash flow from operating activities:
Net cash provided by (used in) operating		activities			63,759	91,310
Cash flows from investing activities:
Purchase of property, plant and equipment					(29,331)
Net cash provided by (used in) investing		activities			(29,331)
Cash flows from financing activities:
Cash inflows from new borrowing
Cash outflows to repay borrowing					(66,697)	(60,251)
Grants and donations received					25,670
Net cash provided by (used in) financing		activities			(41,027)	(60,251)
Change in cash and cash equivalents	in the		year		(6,599)	31,059
Cash and cash equivalents at the beginning			ofthe year		48,995	17,936
Cash and cash equivalents at the end	of	the	year		42,396	48,995
Reconciliation ofnet income (expenditure)			to	net cash flow
from operating activities
					2023	2022
					f
Net income/(expenditure) per the statement				offinancial
activities					(3,799)	25,867
Adjustments for depreciation charges					45,931	45,772
(Increase)/decrease in stocks					1,825	(2,708)
(Increase)/decrease in debtors					1,665	(3,194)
Increase/(decrease) in creditors					18,137	25,573
Net cash (used in)/ provided by operating		activities			63,759	91,310
Analysis of cash and cash equivalents
Cash in hand					420	420
Bank surplus/(overdraft)					41,976	48,575
					42,396	48,995


2.	Grants				2023	2022
					E	E
	Restricted:
	Awards for All				10,000
	Horsham District Council				5,000
					15,000
	Unrestricted:
	HMRC Furlough					10,195
	Government Covid support					22,500
						32,695
				Tota I	15,000	32,695
3.	Direct charitable	expenditure			2023	2022
					f	E
	Staffing costs				341,641	288,716
	Bar and catering				64,560	46,985
	Premises				72,218	41,932
	Supplies and services				27,841	24,459
	Financial services				18,738	13,369
	Depreciation				45,931	45,772
					570,929	461,233
4.	Management and	administration			2023	2022
					E	f
	Independent examination		fee		700	650
	Telephone and internet				2,106	1,831
					2,806	2,481
5.	Employee numbers				2023	2022
					E	E
	The average number ofstaff employed during the year:				15	15

9.	Creditors falling	due within one year	due within one year	due within one year	due within one year	2023	2022
						6	6
	Horsharn District Council		Loan			29,464	28,620
	Finance leases					9,851	28,123
	Bonds					10,000	10,000
	Trade creditors					17,244	8,088
	Other taxes and	social security				10,319	11,872
	Accruals					27,103	24,857
	Prepaid income					26,121	17,833
	Bank overdraft
	Sundry creditors
						130,102	129,393
10.	Creditors falling	due after one year				2023	2022
							f
	Horsham District	Council	Loan			160,884	190,347
	Finance leases						9,806
	Bonds						10,000
						160,884	210,153
11.	Obligations under operating			leases		2023	2022
						6	f
	Future minimum	rentals	payable		under
	non-cancellable	operating	leases		are:
	Within one year
	Within two to five years
12.	Borrowings					2023	2022
	The total amount	of loans	and	overdrafts
	was as follows:
	Horsham District	Council	(i)			190,348	218,967
	Finance leases (ii)					9,851	37,929
	Bonds (iii)					10,000	20,000
	Bank overdraft (iv)
						210,199	276,896

				2023	2022
				6	f
Staffing
Staff salaries				327,800	275,986
Instructors and coaches				4,625	3,281
Pension contributions				6,705	7,076
Training and	welfare			2,511	1,977
Recruitment					396
				341,641	288,716
Premises
Insurance				12,865	13,283
Heat, light Ik	power			42,678	14,380
Water				33	4,032
Rates				1,600	817
Building repairs and maintenance				12,206	7,633
Cleaning and	domestic	supplies		2,836	1,787
				72,218	41,932
Supplies and	services
Sports equipment purchased				2,551	1,718
Repairs to equipment				453	2,814
Waste disposai				4,004	3,450
Children's club expenses				608
Printing, postage, stationery			and computer	8,543	6,979
Advertising				2,885	3,533
Leasing and hire charges				2,116	2,987
Licences and	subscriptions			2,284	2,575
Professiona I fees				2,681	31
Sundry expenses				1,716	372
				27,841	24,459
Financial services
Bank charges	and interest			18,738	13,369
Depreciation
Amortisation	of buildings			18,162	19,118
Depreciation	of hall floor			5,225	5,806
Depreciation	of squash courts				1
Depreciation	ofsports equipment			11,437	10,166
Depreciation	offixtures	and fittings		10,828	10,332
Depreciation	of office equipment			279	349
Depreciation	ofsoft play equipment
				45,931	45,772