Charity No. 1159054
Report of the Trustees and
Financial Statements
for the year ended 31st March 2024 for
Henfield Leisure Centre

Henfield Leisure Centre
Contents of the Financial Statements for the
year ended 31st March 2024
Page
Charity information
Trustees, report
Independent Examinerfs report
Statement of financial activities
Statement of financial position
Statement of cash flows
Notes to the accounts
9-14
Schedule to the statement of financial activities
15

Henfield Leisure Centre
Charity Information for the year ended 31st March 2024
Chairman and trustee
A Hillman
Treasurer and trustee
S Vickers
Secretary and trustee
E Holder
Management Commlttee
are a150 trustees)
A Hillman
E Holder
S Vickers
C Thorns '
G Pettifer
Aslaughter.
re51Ened 23 May 2023
R Mohamed * dled 22 Aprll 2024
S Thompson
resigned 24 April 2024
Charlty Offlces
The King's Fleld
Henfield
West Sussex
BN5 9QB
Independent Examlner
Parkers
Cornellu5 House
1781180 Church Road
Hove
East Sussex
BN3 2DJ
Bankers
Barclay5 Bank plc
90-92 High Street
Crawley
West Sussex
RHIO IBP

Henfield Leisure Centre
Trustees, Report for the year ended 31st March 2024
The trustees present their report and the financlal statements for the year ended 31st
March 2024 and confirm they comply with the requirements of the Charitles Act 2011 and
the Charities SORP {FRS 102).
Trustees
The trustees and management committee named on page I have served throughout the
year except for A Slaughter who resigned as a trustee on 23 May 2023. C Thorns resigned on
24 April 2024. R Mohammed d5ed on 22 April 2024. Appointment of the trustees is governed
by the Constitution of the charlty.
Investment power5
The Constltution authorises the management committee to make and hold investments
using the general funds of the charlty, but no such investments are currently held.
Con5tltutlon, oblects and pollcles
The Charitable Trust is constituted by Trust Deed, and Its objects are to provlde or to asslst
In the provislon of faci l ities for physlcal recreation of all kinds for resldents of Henfield and
the surroundln8 area. The management of the affairs of the assoclatlonls directed by the
Mana8ement Committee In accordance wlth the terms of the Constitutlon of the
Association.
Development, actlvltles and achlevements
In respect of the year covered by the financial statements, the management commlttee
consider that the performance of the charity has been satisfactory. The charity has been
able to meet its ongolng objective of providing recreational facilities to the local community.
Flnanclal revlew
The charity has made a profivlloss) for the year of £29,766 {2023 -1£3,7991).
Charlty Governance Code
The Trustees seek to apply the princlples of the Charity Governance Code as they relate to
the operatlons of the leisure centre.
Future developments
The trustees will continue to seek and exploit opportunities to develop and enhance the
environment of the centre in a manner that is sustainable and doe5 not jeopardise the
provision of the core activities. There are some specific projects to hi8hlight:
(a) Padel Tennis courts
The cornmittee has secured funding for two covered floodllt padel tennis courts. It was
Identified early in 2022 as a credible and proven source of new Income, alongside a dynamic

Henfield Leisure Centre
Trustees, Report for the year ended 31st March 2024
and fast-growing new leisure activity for all ages. Construction of the new courts will be
starting in June 2024 with an anticipated completion date of October 2024.
(b) Safe Space
Horsham District Council {HDCI has selected the leisure centre to be the site for a safe space
for school children aged 11 to 16. The objective is to provide a space for children to
productively occupy themselves in the after-school period. The project cost of £115,000 is
fully funded by HDC.
(c) Sustainable Projects
The commlttee will continue to proactively seek opportunities to make the lelsure centre
more sustainable and energy efficient. In particular, we are currently investlgating the
feasibility on Installing solar panels and we are working with Southern Water to look at ways
of reducing our water usage.
Reserves pollcy
Reserves are needed to brldge the gap between spending and receiving income and to cover
unplanned emergency repalrs and other expenditure. The trustees consider the ideal level
of reserves at 31 March 2024 Is £lOO,000.
Rlsk management pollcy
The trustees annually review the rSsks and uncertaintles that the charity faces and have
estsbllshed policies, systems and procedures to mitigate those risks.
Publlc beneflt statement
The trustees conflrm that they have complled with the duty In Sectlon 4 of the Charltles Act
2011 to have due regard to the guldance published by the Charity Commission on publlc
benefit when reviewing the charivs main aims and objectives in planning future activities.
Statement of trustees, re5ponslblllty
The trustees are responsible for preparing the Trustees, Annual Report and the flnancial
Statements In accordance with applicable law and United Kingdom and Accounting
Standards (United Kingdom Generally Accepted Accountin8 Practice).
The law applicable to charities in England requires the trustees to prepare financial
statements for each flnancial year which give a true and fair view of the stste of affalrs of
the charity and of the incoming resources and application of resources of the charity for that
period. In preparlng these financial statements, the trustees are required to:
select suitable accounting policies and apply them consistently
observe the methods and principles in the Charities SORP
make judgements and estimates that are reasonable and prudent
stste whether applicable accounting standards have been followed, subject to
any departures disclosed and explained in the financlal statements; and
prepare the accounts on a going concern basis unless it is inappropriate to
presume that the charity will continue in business.

Henfield Leisure Centre
Trustees, Report for the year ended 31st March 2024
The trustees are responsible for maintaining proper accounting records which disclose with
reasonable accuracy at any time the financial position of the charity and to enable them to
ensure that the accounts comply with the Charities Act 2011. They are also responsible for
safeguarding the assets of the charity and hence for taking reasonable steps for the
prevention and detectlon of fraud and other irregularities.
Approval
This report was approved by the management committee on 30 April 2024 and signed on
thelr behalf by:
A Hlllman
Chalrman and Trustee
E Holder
Secretary a nd Trustee

Independent Examinerfs Report to the Trustees of Henfield Lelsure Centre
I report to the trustees on my examlnation of the financial statements of Henfield Lelsure
Centre ('the charity,) for the year ended 31st March 2024 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 ¢haritVs trvstees, as a bodyi 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 l am ￿qUired 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 charitys trustees as a body, for my
work. for thls report, or for the opinions I have formed.
Responslbllltles and basls of report
As the trustees of the charity you are responsible for the preparation of the financlal
statements in accordance with the requlrements of the Charities Act 20111'the Act'l.
I report in respect of my examlnation of the charft¢s financial statements carrled out under
section 145 of the Act and in carrying Out my examination I have followed all the applicable
Dlrection5 glven by the Charity Commlsslon under 5ectlon 145(5)(b) of the Act.
An Independent examinatlon does not Involve gathering all the evidence that would be
required in an audlt and consequently does not cover all the matters that an auditor
considers In glvln8 thelr oplnlon on the flnancial statements. The planning and conduct of an
audit goes beyond the Ilmited a55urance that an independent examlnatlon can provlde.
Consequently, l express no opinion as to whether the financial statements present a 'true
and fair, vlew and my report is limited to those speciflc matters Set out In the Independent
examinerfs statement.
Independent examinerf5 Statement
Since the trusvs gross income exceeded £250,000 your examlner is required to be a
member of a body listed In section 145 of the Act. I confirm that l am qualified to undertake
the examination because l am a member of ICAEW.
I have completed my examinatlon. I confirm that no materlal matters have corne to my
attention in connection with the examination glving me cause to believe that in any materlal
respect:
accounting records were not kept In respect of the charlty as requlred by section 130 of
the Act; or
the flnanclal statement5 do not accord with those records; or
the flnanclal statements do not COMP￿ with the applicable requirement5 conceming
the form and content of accounts set out in the Charities (Accounts and Reports}
Regulations 2008 other than any requirement that the accounts give a 'true and fair
view whlch Is not a matter consldered as part of an Independent examination.
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 statement5 to be reached.
Annette Watson FCA
Parkers, Cornelius House, 1781180 Church Road, HOVÈ, East Sussex, BN3 20J
22 May 2024

Henfield Leisure Centre
Statement of Financial Activities for the year ended 31st March 2024
Restricted funds
Unrestricted funds
Notes
2024
2023
2024
2023
Income from:
Fltness, clubs, groups
Children's clubs
Soft play area admission fees
Soft play area catering
Hire and sale of equlpment
Donations and fundraising
Grants
Sponsorship
Other income
Total income
276,578
59,134
191,730
124,332
206,367
68,341
179,799
108,167
16,282
10,670
15,000
4,846
1,462
1,910
199
658,729
5,800
16,282
25,670
569,936
Expendlture on..
Dlrect charitsble expendlture
Management & admlnlstration
Net resources for the year
Amortisatlon of grants & donations
626,W2
2,961 628,963
29,766
16,124
45,890
78,741
124,631
570,929
2 806 573,735
{3,799)
17,625
13,826
64,915
78,741
16,282
25,670
16,124
17,625
158
8,045
157,912 149,867
158,070 157,912
Funds brought forward
Funds carrled forward
All of the amounts above related to continuing actlvltles.
There were no recognised gains or losses for 2024 or 2023 other than those included above.

Henfield Leisure Centre
Statement of Financial Position at 31st March 2024
Notes
2024
2023
Fixed Assets
Tangible fixed assets
488,675
482,289
Current Assets
Stock
Debtors
Cash at bank and in hand
1,254
2,535
73,140
76,929
1,425
1,529
42,396
45,350
10
Current Llabllltles
Creditors.. amounts falling due
within one year
11
144,671
130,102
Net current (Ilabllltles}/assets
{67,742)
420,933
(84,752}
397,537
Credltors,, amounts fallln8 due
after one year
Net Assets
12
138,232
282,701
160,884
236,653
Fund5
Unrestrlcted funds
124,631
78,741
Restricted funds
158 070
157 912
Approved by the trustees on 30 April 2024 and signed on their behalf by:
A Hillman
Chairman and Trustee
E Holder
Secretary and Trustee

Henfield Leisure Centre
Statement of Cash Flows for the year ended 31st March 2024
Statement of cash flows
2024
2023
Cash flow from operating activltles:
Net cash provided by/(used in) operating actlvitles
116.886
63,759
Cash flows from Inve5tin8 actlvities:
Purchase of property, plant and equipment
Net cash provided by/(used in) investin8 activlties
(53,1081 129,331)
(53,108} (29,331
Cash flows from flnanclng actlvltles:
Cash inflows from new borrowing
Cash outflows to repay borrowing
Grants and donations received
Net cash provided by/{used in) financinE activities
(49,316) (66,6971
16,282
25,670
33,034) (41,0271
Chan8e In cash and cash equlvalents in the year
Cash and cash equivalents at the beginning of the year
Cash and cash equivalents at the end of the year
30,744
42,396
73,140
(6,599)
48,995
42,396
Reconclllatlon of net Income (expendlture) to net cash flow
from operatln8 actlvltles
2024
2023
Net Income/(expendlture) per the statement of flnanclal
actlvltles
29,766
13,799)
Adjustments for depreciation charges
(Increase)/decrease In stocks
(Increase)/decrease in debtors
Increase/{decrease) in creditors
Net cash (used inl/ provided by operatlng activities
46,722
171
11,LX)6)
41,233
116,886
45,931
1,825
1,665
18,137
63,759
Analysls of cash and cash equlvalents
Cash in hand
Bank surplus/{overdraft} - see note 10
420
72,720
73,140
420
41.976
42.396

Henfield Leisure Centre
Notes to the Flnancial Statement5 for the year ended 31st March 2024
Accountlng pollcies
1.1 Basis of accountlng
The accounts have been prepared in accordance with Accounting and Reporting by
Charities: Statement of Recommended Practice applicable to charitie5 preparlng their
accounts in accordance with Financial Reporting Standards applicable in the UK and
Republic of Ireland IFRS 1021 (effective l January 2015) (Charities SORP (FR5102)).
1.2 Income
Voluntsry income and donations are accounted for as received by the charlty. The
income from fundraising is shown gross with the assoclated costs Included in
fundraising costs. No permanent endowments have been recelved In the period but
these are dealt with through the Statement of Financial Activities when received.
Investment income plus associated tsx recoverable is credited to Income on an
accruals basis, using a daily accrual for interest,
1.3 Fund accountlng
Unrestricted funds are available to spend on activities that further any of the purposes
of the Charity. Restrlcted funds are donations or grants which the donor has specified
are to be used solely for partlcular areas of the CharlV5 work or for speclflc projects
bein8 undertaken by the Charity.
1.4 Expenditure on management and admlnlstratlon
Administration expenditure IncIL￿S all expenditure not directly related to the
charitsble activity or fundraisln8 ventures. This includes the cost of running office
premises, staff salarles for admlnistrative staff and examination fees.
1.5 Tanglble flxed assets and depreclatlon
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at
rate5 calculated to wrlte off the cost of fixed a55ets, less their estimated residual
values, over their expected useful lives on the following basis:
Bulldings
Hall floor
Flxtures and fittings
Sports and other equipment
Office equipment
Soft play equipment
5% pa reducing balance
IO% pa reducing balance
20% pa reducing balance
20% pa reduclng balance
20% pa reducing balance
evenly over five years
1.6 Assets under constructlon
The costs of assets under construction are recognised as an asset when.. (a) It is
probable that the future economic benefits that are associated with such 355et will be
obtained," (b) The acquisition cost of such asset can be measured reliably; and (c) Such
assets a re still in the construction process.
Depreciatlon Is not charged on the costs of assets under construction.

Henfield Leisure Centre
Notes to the Financial Statements for the year ended 31st March 2024
1.7 Stock
St¢xk is valued at the lower of cost and net realisable value after maklng due
allowance for obsolete and slow-moving stock.
1.8 Leases
Assets obtained under finance leases are capitslised as tsngible fixed assets.
Depreciatlon is charged over the estlrnated useful life of the asset. Finance leases are
those where substantially all of the benefits and ri5k5 of ownership are assumed by
the charity. Obllgations under such leases are included in creditors net of the finance
charge allocated to future periods. The finance element of each payment is charged to
the Statement of Financial Activities so as to produce a constant periodic rate on the
net obligation outstanding in each period.
Rentals appllcable to operating leases where substantially all of the beneflts and risks
of ownership remain with the lessor are reflected in the Statement of Financial
Activities.
Grants
2024
2023
Restrlcted:
Awards for All
Horsham Dlstrlct Councll
10,000
5,000
15,000
Dlrect charltable expendlture
2024
2023
Stsfflng costs
Bar and caterln8
Premlses
Supplies and services
Financlal services
Depreciation
392,486
71,744
65,417
38,686
10,947
46,722
626,002
341,641
64,560
72,218
27,841
18,738
45,931
570,929
Management and adminlstration
2024
2023
Independent examlnation fee
Telephone and internet
750
2,211
2,961
700
2,106
2,806
-10-

Henfleld Leisure Centre
Notes to the Financial Statements for the year ended 31st March 2024
Employee numbers
2024
2023
The average number of staff employed
during the year..
16
15
Tangible flxed assets
Offlce
•4ulpment
Sports &
other
•qulpment
Awts und•¥
¢on5tructlon
Bylldlni
Hill Moor
Soft plry
•iulpment
flttfjr7p
Tot
(Not• 71
At 1st Aprll 2023
Addltions
Disposals
Ai 3tst Marth 2024
442,340
64.506
2,728
628
132,129
11,745
iO,C¥)Ql
133 874
118.567
21,282
70,S(KI
830,770
53,108
iO,fKM)
873,878
19,453
442.340
64,506
139,849
70.5(M)
19,453
DwecSatl
At 1st Aprll 2023
Char8e for the year
On dlsposals
At 31st March 2024
97,253
17,254
17.482
4,702
1,610
349
88,817
ii.oii
72,820
13,406
70,499
348,481
46,722
io,ooo
385,203
114 507
22,184
86,226
Net book ￿lu*
At 31st Marth 2024
327.833
42,322
L397
44,046
53.623
19,453
488,675
At 31st March 2023
345.087
47,024
I,IIB
43,312
45,747
482,289
All fixed assets are used for charitable purposes.
Assets under constructlon
2024
2023
Planning and Inspectlons
Deposit for construction
13,453
6,000
19,453
Assets under construction represents the costs incurred at the
balance sheet date relating to the buildin8 of two padel tennis
courts. Funding for the project was secured shortly after the
balance sheet date.
Stock
2024
2023
Catering goods
1,254
1,254
1,425
1,425
11-

Henfield Leisure Centre
Notes to the Financial Statements for the year ended 31st March 2024
Debtors
2024
2023
Due within one year:
Trade debtors
Prepayments and accrued income
320
2,215
2,535
1,529
1,529
10. Cash at bank and In hand
2024
2023
Cash
Operational
Funds received In advance (S)
420
12,720
60,000
73,140
420
41,976
42,396
{il These are monles received in advance from Southern Water
speclfically as a grant to fund a project to reduce water
consumption at the lelsure centre. At the balance sheet date
no amounts had been expended, consequently there Is a
corresponding amount in short term creditors (see note 11)
since the money 15 Potentially refundable.
11. Credltors fallln8 due wlthln one year
2024
2023
Horsham Dlstrlct Councll Loan
Finance leases
Bonds
Trade credltors
Other taxes and social security
Accruals
Prepaid income
Grant received in advance (see note 10)
Bank overdraft
Sundry creditors
22,651
29,464
9,851
10,000
17,244
10,319
27,103
26,121
2,591
20,209
21,145
18,075
60,000
144,671
130,102
12. Creditors falling due after one year
2024
2023
Horsham District CourKil Loan
138,232
138,232
160,884
160,884
12-

Henfield Leisure Centre
Notes to the Financial Statements for the year ended 31st March 2024
13. Obligatlons under operatlng leases
2024
2023
Future minimum rentals payable under
non-cancellable operating leases are:
Within one year
Within two to flve years
14. Borrowlngs
2024
2023
The total amount of loans and overdrafts
was as follows:
Horsham Dlstrict Council {1}
Finance leases
Bonds
Bank overdraft11 I I
160,883
190,348
9,851
10,000
160,883
210,199
The balance of the loan is repayable over five years with quarterly repayments
of £8,862 (Including Interest). The loan 15 unsecured and the annual interest
rate is fixed at the annuity rate for 10-year loans as publlshed by the UK Debt
Management Offlce on 28 August 2015.
An overdraft facility of £40,000 is available.
15.
Post balance sheet event
Subsequent to the balance sheet date the trustees received conflrmatlon of the funding
required for the construction of two padel tennis courts as follows.,
Grant from the Horsham District Council Rural
England Prosperity Fund (i)
Lawn Tennis Association Foundation loan {ii)
£75,000
£170,000
As such, the costs incurred at the balance sheet date have been shown as assets under
construction per note 7.
The grant 15 repayable if the project does not proceed.
The loan 15 interest free and is repayable over seven years commencing 31 March
2025.
13-

Henfield Leisure Centre
Notes to the Financial Statements for the year ended 31st March 2024
16.
Capital commitments
The capltal commltments at the date the accounts were approved are:
{a)
Padel tennis courts
The trustees have entered into an agreement with a third party for the construction of two
padel tennls courts. The total cost of construction is £263,000 (including unrecoverable
VAT). As per note 14 funding for a pproximately 90% of the cost of the project has been
secured. The trustees are confident that funding for the remainder will be secured.
(b)
Safe Space
Horsham Dlstrict Council {HDC) has selected the Leisure Centre to be the site for a safe
space for school chlldren aged 11 to 16. The objective is to provide a space for children to
productively occupy themselves in the after-school period. The project cost of £115,000 15
fully funded by HDC. there is no costs commitment for the Leisure Centre.
(c)
Solar panels
The trustees are conslderlng the instsllatlon of solar panels on the roof of the Leisure
Centre. At the report date the discusslons are at a preliminarystage and there is no financial
commltment.
17.
Trustees, expenses
None of the trustees received any remuneration or reimbursement of expenses durlng the
year.
-14-

Henfield Leisure Centre
Schedule to the Statement of Financial Activities
for the year ended 31st March 2024
2024
2023
staffing
Staff salaries
Instructors and coaches
Pension contributions
Tralnln8 and welfare
Recruitment
377,330
2,827
8,855
3,328
146
392,486
327,800
4,625
6,705
2,511
341,641
Premlses
I nsurance
Heat,118ht & power
Water
Rates
Bulldlng repairs and maintenance
Cleanln8 and domestic supplles
14,373
29,406
2,400
3,405
14,187
1,646
65,417
12,865
42,678
33
1,600
12,206
2,836
72,218
Supplles and servlces
Sports equlpment purchased
Gym equlpment repairs and maintenance
Printing, posts8e, stationery and computer
Waste disposal
Children's club expenses
Advertlsln8
Leaslng and hlre charges
Licences and subscriptions
Professlonal fees
Sundry expenses
1,871
7,912
8,786
3,754
918
1,934
4,285
5,713
2,135
1,378
38,686
2,551
453
8,543
4,004
608
2,885
2,116
2,284
2,681
1,716
27,841
Flnanclal servlces
Bank charges and Interest
9,471
18,738
Depreclatlon
Amortisation of buildings
Depreciation of hall floor
Depreciation of sports equlpment
Depreciation of fixtures and fittings
Depreciation of office equipment
Depreciatlon of soft play equipment
17,254
4,702
13,406
11,011
349
18,162
5,225
11,437
10,828
279
46,722
45,931
15-