Charity No. 1159054
Report of the Trustees and
Financial Statements
for the year ended 31st March 2025 for
Henfield Leisure Centre

Henf ield Leisure Centre
Contents of the Financial Statements for the
year ended 31st March 2025
Page
Charity information
Trustees, report
Independent Examinerfs report
Statement of financial activities
Statem ent of financial position
Statement of cash flows
Notes to the accounts
8-12
Schedule to the statement of financial activities
13

Henf ield Leisure Centre
Charity Information for the year ended 31st March 2025
Chairman and trustee
A Hillman
Treasurer and trustee
S Vickers
Secretary and trustee
E Holder
Management Committee
are/were also trustees)
A Hillman
E Holder
S Vickers
G Pettifer
S Grant
appointed 18 September 2024
C Thorns
resigned 24 April 2024
R Mohamed.. died 22 April 2024
S Thompson
Charity Offices
The King's Field
Henfield
Wert Sussex
BN5 9QB
Independent Examlner
Parkers
Cornelius House
1781180 Church Road
Hove
East Sussex
BN3 2DJ
Bankers
Barclays Bank plc
90-92 High Street
Crawley
West Sussex
RHIO IBP

Henfield Leisure Centre
Trustee5' Report for the year ended 31st March 2025
The trustees present their report and the financial statements for the year ended 31st
March 2025 and confirm they comply with the requirements of the Charities Act 2011 and
the Charities SORP (FRS 102}.
Trustees
The trustees and management committee named on page I have served throughout the
vear except for S Grant who was appointed on 18 September 2024, C Thorns who resigned
on 24 April 2024 and R Mohammed who died on 22 April 2024. Appointment of the trustees
is governed by the Constitution of the charity.
Investment powers
The Constitution authorises the management committee to make and hold investments
Using the general funds of the charity, but no such investments are currently held.
Constltution, objects and pollcies
The Charitable Trust is constituted by Trust Deed, and its objects are to provide or to assist
i n the provision of facillties for physica I recreation of all ki nds for residents of He nfield and
the surrounding area. The management of the affairs of the association is directed by the
Management Committee in accordance with the terms of the Constitution of the
Associatlon.
Development, artivitles and achievements
In respect of the year covered by the financial statements, the management committee
consider that the performance of the charity has been satisfactory. The charity ha5 been
able to meet its ongoing objective of providing recreational facil ities to the local com munity.
A specific achievement this year was the completion of the construction of two covered
padel courts. The trustees consider this facility 15 an important asset for the community that
will provide significant additiona I revenue for the leisure centre. As part of this project 3
ra inwater harvesting systern was instal led.
Financial review
The charity has made a profit/lloss} for the year of £27,76212024- £29,766).
Charity Governance Code
The Trustees seek to apply the principles of the Charity Governance Code as they relate to
the operations 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 does not jeopardise the
provisi on of the core activities.

Henfield Leisure Centre
Trustees, Report for the year ended 31st March 2025
Reserves politv
Reserves are needed to bridge the gap between spending and receiving income and to cover
unp13nned emergency repairs and other expenditure. The trustee5 consider the ideal level
of reserves at 31 March 2025 is £lOO,000.
Risk management policy
The trustees annual ly review the risks a nd uncertainties that the charity faces and have
esta bl ished policies, systems and procedures to m itigate those risks.
Public benefit statement
The trustees confirm that they have complied with the duty in Section 4 of the Charities Act
2011 to have due regard to the guidance published by the Charity Commission on public
benefit when reviewing the charitls main aims and objectives in planning future activities.
Statemenl of trustees. responsibility
The trustees are responsible for preparing the Trustees, Annual Report and the financlal
statements in accordance with applicable law and United Kingdom and Accounting
Standards (United Kingdom Generally Accepted Accounting Practicel.
The law applicable to charities i n England requires the trustees to prepare fina ncia
statements for each financial year which give a true and fair view of the state of affairs of
the charity and of the incoming resources and application of resources of the ch3rity for that
period. In preparing these fi na ncial statements, the trustees a re requi red to:
select suitable accounting policies a nd apply them consistently
observe the methods and principles in the Charities SORP
make judgements and estimates that are reasonable and prudent
state whether applicable accounting standards have been followed, subject to
any departures disclosed and explained in the financial statements; and
prepare the accounts on a going concern basis unless it is inappropriate to
presume that the charity will conti nue in business.
The trustees are responsible for maintaining proper accounting records which disclose with
reasonBble 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 3 né detection of fraud a nd other irregularities.
Approval
Thi5 report was approved by the management committee on 20 May 2025 and signed on
their behalf by:
A Hillman
Chairman and Trustee
E Holder
Secreta ry and Trustee

Independent Examinerfs Report to the Trustee5 of Henfield Leisure Centre
I report to the trustees on my examination of the financial statements of Henfield Leisure
Centre I'the charitfl for the year ended 31st March 2025 which comprise the Statement of
Financial Activitie5, the Balance Sheet, the Statement of Cash Flows and related note5,
This report Is made solely to the charity's trustees, a5 3 body, in accordance with settion 145
of the Charities Art 2011. My work has been undertaken so that I might state to the
charit¢s trustees those matters l am required to state to them in this report and for no
other purpose. To the fullest extent perrnitted by law, I do not accept or assume
responsibility to anyone other than the charity and the charitV5 trustees as a body, for mv
work, forthis report, orfor 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 ACVI.
I report in respect of my examlnatlon 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
Direction5 given by the Charity Commission under Section 14515)Ib} of the Act.
A'n independent examination does not involve gathering all the evidence that would be
required in an audit and consequently does not cover all the matters that an auditor
conslders in giving their opinion on the financial statements. The planning and conduct of an
audit goes beyond the limited assurance that an independent examwnation can provide.
Consequently, l express no opinion as to whether the financial statements present a 'true
and falr, view and my report is limited to those specific matters set out In the independent
examinerfs statement.
Independent examinews statement
Since the trusvs gross income exceeded £250,000 your examiner 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 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..
accountin8 records were not kept in respect of the charity as required by section 130 of
the Act,. or
the financial statements do not accord with those records; or
the financial statements do not comply with the applicable requlrement5 concernin8
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 which is not a matter considered as part of an independent examination.
I have no concern5 and have come across no other matters in connection with the
examlnation to which attention should be drawn in this report in order to enable a proper
understanding of the financial statements to be ￿ached.
Annette Watson FCA
Parkers, Cornelius House, 1781180 Church Road, Hove, East Sussex, BN3 2DJ
30th June 2025

Henfield Leisure Centre
Statement of Financial Activities for the year ended 31st March 2025
Restrlrted funds
Unrestricted funds
Notes
2025
2024
2025
2024
Income from:
Fitness, clubs, groups
Children's clubs
Soft play area admission fees
Soft play a rea catering
Padel tennis
Hire and sale of equipment
Donations a nd f undraisi ng
Grants
Sponsorship
Other income
Total income
309.479
77,670
187,641
140,874
3,616
144
2,713
276,578
59,134
191,730
124,332
11,248
135,000
16,282
4,846
950
1,875
724,962
1,910
199
658,729
146,248
16,282
Expenditure on:
Direct charitable expenditure
Management & administration
Net resources for the year
Amortisation of grants & donations
693,887
3,313 697,200
27,762
26,587
54,349
124,631
178,980
626,002
2,961 628,963
29,766
16,124
45,890
78,741
124,631
146,248
16,282
{26,5871 116,1241
119,661
158
158,070 157,912
277,731 158,070
Funds brought forward
Funds carried forward
All of the amounts above related to continuing activities.
There were no recogni5ed gains or losse5 for 2025 or 2024 other than those included above.

Henfield Leisure Centre
Statement of Financial Position at 31st March 2025
Notes
2025
2024
Fixed Assets
Ta ngible f ixed a55ets
838,629
488,675
Current Assets
Stock
Debtors
Cash at bank and in hand
1,520
1,640
65,797
68,957
1,254
2,535
73,140
76,929
Current Llabilitles
Creditor5: a mounts f3 Ill ng due
within one year
10
140,385
144,671
Net current Ilia bilities)lassets
(71,428}
767,201
167,742}
420,933
Creditors.. amounts fall ing due
after one year
Net Assets
li
310,490
456.711
138,232
282,701
Funds
Unrestricted funds
178,980
124,631
Restricted funds
277,731
158 070
Approved by the trustees on 20 May 2025 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 2025
Statement of cash flows
2025
2024
Cash flow from operating activities:
Net cash provided by/{used in) operating activities
40,060
116,886
Cash flows from investing activities:
Purchase of property, plant and equipment
Net cash provided by/(used inl investing activities
1406,7501 (53,1081
(406,7501 (53,108)
Cash flows from financlng activitles:
Cash inflows from new borrowing
Cash oufflows to repay borrowing
Grants and donations received
Net cash provided by/{used inl financing activities
243,412
130,3131 (49,3161
146,248
16,282
359,347
133,0341
Change in cash and cash equivalents in the year
Cash and cash equivalents at the beginning of the year
Cash and cash equivalents at the end of the year
(7,3431
73,140
65,797
30,744
42,396
73,140
Reconciliation of net Income (expenditure) to net cash flow
from operating actlvlties
2025
2024
Net Income/{expendlture) per the statement of financial
activitles
27,762
29,766
Adjustments for depreclation charges
(Increase)/decrease i n stocks
(IncreaseJ/decrea5e i n debtors
Increase/{decrea5el i n creditors
Net cash (used inl/ provided by operating activities
56,796
(266)
895
145,1271
40,060
46,722
171
11,006)
41,233
116,886
Analysis of cash and cash equivalents
Cash in hand
Bank surplus/loverdraftl
420
65,377
65.797
420
72,720
73,140

Henfield Leisure Centre
Notes to the Financial Statements for the year ended 31st March 2025
Accounting policies
1.1 Basis of accounting
The accounts have been prepared in accordance with Accounting and R&porting by
Cha ritie5: Statement of Recom mended Practice a pplica ble to charities prepa ring thei r
accounts in accorda nce with Fi nancia l Reporti ng Standards a ppl icable in the UK and
Republic of Irela nd IFRS 1021 (effective l January 20151 {Charities SORP I FRS10211.
1.2 Income
Voluntary Income and donations are accounted for as received by the charity. The
income from fundraising is shown gross with the associated costs included in
fundraising costs, No permanent endowments have been received in the period but
these are dealt with through the Statement of Financial Activities when received.
Investment income plus 3SSOClated tax recoverable is credited to income on an
accrua Is basis, usi ng a daily accrual for interest.
1.3 Fund accountlng
U nrestricted funds a re available to spend on a ctivities that further a ny of the purposes
of the Charity- Restricted funds are donations or grants which the donor has specified
are to be used sol ely for pa rticula r areas of the Charity's work or for specific projects
being undertaken by the Charity.
1.4 Expenditure on management and administration
Admlnistration expenditure incl udes all expenditure not directly related to the
charitable activity or fundraising ventures. This incl udes the cost of running office
premises, staff salaries for administrative staff and examination fees.
1.5 Tangible fixed assets and depreciation
Ta ngi ble fixed a55ets are stated at Cost less depreciation. Depreciation is provided at
rates ca Iculated to write off the cost of fixed assets, less their esti mated residual
val ues, over thei r expected usef ul lives on the fol lowing basis..
Buildings
Hall floor
Fixtures a nd f itting5
Sports and other equipment
Office equipment
Padel courts
Soft play equipment
5% pa reducing balance
IOYO P3 reducing balance
20% pa reducing balance
20% pa reducing balance
20% pa reducing balance
IOCAS pa reducing balance
evenly over five years
1.6 Assets under construction
The costs of assets under construction are recognised as an 355et when.. lal It is
probable that the future economic benefits that are associated with such asset will be
obtained,. Ibl The acquisition cost of such asset can be measured reliably,. and {cl Such
assets a re still in the construction process.
Depreciation is not charged on the costs of assets under constructlon.

Henfield Leisure Centre
Notes to the Financlal Statement5 for the year ended 31st March 2025
1.7 Stock
Stock is valued at the lower of cost and net realisable value after making due
allowance for obsolete and slow-moving stock.
1.8 Leases
Assets obta i ned under finance leases are ca pita li5ed as tangible f ixed assets.
Depreciation is charged over the estimated usef ul life of the asset. Fi na nce leases are
those where substanti al ly all of the benefits and risks of ownership a re assumed by
the charity. Obligations under such lease5 a re included in creditors net of the fi nance
charge allocated to future periods. The finance element of each payment is charged to
the Statement of Financia l Activities 50 as to produce a constant periodic rate on the
net obligation outstanding in each period,
Rentals applicable to operating leases where substa ntially all of the benefits a nd risks
of ownership remain with the lessor are reflected in the Statement of Financial
Activities.
Grants
2025
2024
Restricted:
Horsha m District Council
Southern Water
75,000
60,000
135,000
Dlrect charitable expenditure
2025
2024
Staffi ng costs
Bar and catering
Premises
Supplies and services
Fina ncial services
Depreciation
431,652
67,060
82,372
45,084
10,923
56,796
693,887
392,486
71,744
65,417
38,686
10,947
46,722
626,002
Management and administration
2025
2024
Independent examination fee
Telephone and internet
750
2,563
3,313
750
2,211

Henfield Leisure Centre
Notes to the Financial Statements for the year ended 31st March 2025
Employèe numbers
2025
2024
The average number of stsff employed
during the year..
17
16
Tangible fixed asset5
Dtfleè
equlpment
Fixtur•s &
flttlns5
5pOT15 &
oth¢r
equtpmont
Soft pl
equ￿p￿ent
Assets
under
¢gnstruct
bulldln8
Hall Floor
lel ¢ourt$
Totat
Cost
Ai 1st April 2024
ReCI￿sificatIoTh
Adéirlons
Disposa15
At 31st March 2025
442,340
64.506
3.356
133,874
139.849
70,500
19.453
lJ9,4531
B73,878
19,453
334.710
49,934
15.ODOI
178,BOB
22,106
406.750
15,0001
1,275,628
442,340
64.506
3,356
161,9S5
70.500
35rt,163
Depreclatltsn
At 1st April 2024
CharBE for the year
OD disp05a15
At 31st Marih 2025
114.507
16,392
22,184
4,232
1,959
279
89,828
17.796
Is.Dooi
102,624
86,226
15,146
70,499
385,203
56,796
(5.0001
436,999
2,951
130.899
26,416
2,238
101,372
70,499
2,951
Net book valu¢
At 31st March 2025
311,441
38,090
1,118
76.184
60,583
351,212
838,629
At 31si March 2024
327.833
42,322
1,397
44,046
53.623
19,4S3
488,675
Al I fixed assets a re used for charita ble purposes.
The depreciation charge on the padel courts for the year has been calculated on a pro-rata
basis since the court opened on 3 March 2025.
Stock
2025
2024
Catering goods
1,520
1,520
1,254
1,254
Debtors
2025
2024
Due within one year:
Trade debtors
Prepayments and accrued Income
1,640
320
2,215
2,535
io-

Henfield Leisure Centre
Notes to the Financial Statements for the year ended 31st March 2025
Cash at bank and in hand
2025
2024
Cash
Operational
Funds received in advance
420
65,377
420
12,720
60,000
73,140
65,797
10. Creditors falling due wlthin one year
2025
2024
Horsham District Council loan
Charities Aid Foundation loan
Lawn Tennis Association loan
Trade creditors
Other taxes and social security
Accruals
Prepald income
Grant received in advance
Bank overdraft
Sundry creditors
31,218
16,341
15.933
17,450
18,597
14,692
26,154
22,651
2,591
20,209
21,145
18,075
60,0(M)
140,385
144,671
11. Creditors falling due after one year
2025
2024
Horsha m Distrlct Council loan
Cha rities Ald Foundation loa n
Lawn Tennis Association loan
99,352
83,659
127,479
310,490
138,232
138,232
12. Obligations under operating leases
2025
2024
Future minimum rentals payable under
non-cancel la ble operating leases are:
Within one year
Within two to five years
li

Henfield Leisure Centre
Notes to the Financial Statements for the year ended 31st March 2025
13. Borrowings
2025
2024
The total amount of loans and overdrafts
wa5 as follows".
Horsha m District Council lil
Lawn Tennis Association (ill
Cha ritie5 Aid Foundation (iii}
Bank overdraft (iv)
130,570
143,412
loo,000
160,883
373,982
160,883
(il The balance of the loan is repayable over five years with quarterly repayments of
£8,862 li ncludi ng i nterest). The loan Is unsecured and the annual interest rate is
fixed at the annuity rate for 10-year loans a5 published by the UK Debt Management
Office on 28 August 2015.
lill The loan was provided to support the construction of bmo covered padel courts. The
loan 15 interest free and is secured on the lease of the land on which the courts are
built. The loan is repayable by quarterly instalments over five years commencing
September 2025.
liiil The loan was provided to support the construction of two covered padel courts. The
loan 15 unsecured and the annual interest rate is 5.5%. The loan is repayable by
monthly instalments of £1,910 over five years commencing May 2025.
liv) An overdraft facility of £40,000 is avai labl e.
14.
Capital commltments
There were no capitsl commitments at the date the accounts were approved.
15.
Trustees. expense5
None of the trustees received any remuneration or reimbursement of expenses during the
year.
12-

Henfield Leisure Centre
Schedule to the Statement of Financial Activities
for the year ended 315t March 2025
2025
2024
Staffing
Staff sa larie5
Instructors and coaches
Pension contributions
Training and welfare
Recruitment
414,623
3,720
10,118
3,056
135
377,330
2,827
8,855
3,328
146
392,486
431,652
Premises
I nsura nce
Heat, light & power
Water
Rates
Building repairs and maintenance
Cleaning and domestic supplies
14,373
29,406
35,488
4,290
3,405
14, 187
23,482
532
82.372
65,417
Supplies and servlce5
Sports equipment purchased
Gym equipment repairs and maintenance
Printing, postage, stationery and computer
Waste disposal
Children's club expenses
Advertisi ng
Leasing and hire charges
Accounta ncy system
Licence5 and subscriptions
Profe55ional fee5
Sundry expenses
5,135
9,232
2.102
6,140
L018
5,530
4.103
6,038
1,871
7,912
4.161
3,754
918
L934
4,285
5,625
4,713
2, 120
45,084
1,378
38.686
Flnanclal servlces
Bank charges and Interest
10,923
10.947
Depreclation
Amortisation of bulldlng5
Depreciation of hall floor
Depreciation of sports equipment
Depreciation of fixtures a nd f ittings
Depreciation of office equipment
Depreciation of padel courts
16,392
4,232
15,146
17,796
279
1951
56.796
17,254
4,702
ii,oii
349
46.722
13-