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2022-03-31-accounts

Charity registration number 1160374 (England and Wales)

Charity registration number SC048193 (Scotland)

COMMUNITY LEISURE SERVICES PARTNERSHIP ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

COMMUNITY LEISURE SERVICES PARTNERSHIP

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees J Beavis T Richardson H Braband Charity number (England and Wales) 1160374 Charity number (Scotland) SC048193 Principal address 43 Stickle Down Deepcut Surrey GU16 6GB

Auditor

Alliotts LLP Friary Court 13-21 High Street Guildford Surrey GU1 3DL

COMMUNITY LEISURE SERVICES PARTNERSHIP

CONTENTS

Page
Trustees' report 1 - 2
Statement of trustees' responsibilities 3
Independent auditor's report 4 - 7
Statement of financial activities 8
Balance sheet 9
Statement of cash flows 10
Notes to the financial statements 11 - 20

COMMUNITY LEISURE SERVICES PARTNERSHIP

TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2022

The trustees present their annual report and financial statements for the year ended 31 March 2022.

The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity's constitution, the Charities Act 2011 and “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)”

Objectives and activities

The trustees have paid due regard to guidance issued by the Charity Commission in the area of public benefit.

Achievements and performance

The membership recovery from Covid lockdowns during the year has been variable but we continue to deliver high-quality services at 9 health clubs in Croydon, Liverpool (2), Redditch, Scarborough, Aylesbury, Chandlers Ford, Bridlington, and Cupar.

Financial review

It is the policy of the charity that unrestricted funds should be available for charitable purposes, however, the financial impact of the pandemic has continued to affect cash flow and funds continue to be retained. The Trustees will carefully monitor the financial position and take appropriate decisions when necessary.

At the year-end, the charity had no restricted or unrestricted reserves and a deficit of £176,947.

As the biggest creditor has not pursued payment of monies owed during the year, the charity had sufficient cash at the year-end, of £119,854, to be able to operate.

The trustees have assessed the risks to which the charity is exposed and are satisfied that systems are in place to mitigate the challenges arising from the residual impact of the lockdowns and the cost of the living crisis now facing the country.

COMMUNITY LEISURE SERVICES PARTNERSHIP

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

Structure, governance and management

The charity is a Charitable Incorporated Organisation (CIO). The charity is governed by a constitution with the charity trustees as the only voting members.

If the CIO is wound up, the members of the CIO have no liability to contribute to its assets and no personal responsibility for settling its debts and liabilities.

The trustees who served during the year and up to the date of signature of the financial statements were: J Beavis

T Richardson H Braband

In selecting individual trustees for appointment, the charity trustees must have regard for the skills, knowledge and experience needed for the effective administration of the CIO.

The company's current policy concerning the payment of trade creditors is to:

The charity’s Company Secretary, Clare Kennedy, oversees the duties and day to day management of the charity’s work. Ms. Kennedy is responsible for of the charity's banking and contractual relationships, reports to the trustees regularly and coordinates the trustee meetings.

No preference dividends were paid. The directors do not recommend payment of a final dividend.

The trustees' report was approved by the Board of Trustees.

..............................

T Richardson

Trustee 24th Jan 2023 Dated: .........................

COMMUNITY LEISURE SERVICES PARTNERSHIP

STATEMENT OF TRUSTEES' RESPONSIBILITIES

FOR THE YEAR ENDED 31 MARCH 2022

The trustees are responsible for preparing the Trustees' Report and the accounts in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England and Wales requires the trustees to prepare accounts 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 charity for that year.

In preparing these accounts, the trustees are required to:

The trustees are responsible for keeping sufficient accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the accounts comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

COMMUNITY LEISURE SERVICES PARTNERSHIP

INDEPENDENT AUDITOR'S REPORT

TO THE TRUSTEES OF COMMUNITY LEISURE SERVICES PARTNERSHIP

Opinion

We have audited the financial statements of Community Leisure Services Partnership (the ‘charity’) for the year ended 31 March 2022 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Material uncertainty related to going concern

We draw your attention to Note 1.2 to the Financial Statements in relation to the current year’s results, cashflow and future budgets. The budget forecast for 22/23 continues to show a deficit position, however the budget for 23/24 shows a small surplus is forecast to be made and an improved cashflow. This, however, does not include plans or repayments factored into the cashflow to be able to repay a significant long term creditor balance and the recovery from covid-19 is slower than expected, giving rise to the material uncertainty.

The Trustees have prepared forecasts that indicate the charity can continue to pay its debts as they fall due and the long-term creditor has confirmed they are willing to continue to support the charity. Thus, the Trustees continue to adopt the going concern basis of accounting in preparing the financial statements. Our opinion is not modified in this respect.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have identified the material uncertainty above. We have not identified any further events or conditions that, individually or collectively, may cast significant doubt on the charity’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

COMMUNITY LEISURE SERVICES PARTNERSHIP

INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF COMMUNITY LEISURE SERVICES PARTNERSHIP

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 and the Charities Accounts (Scotland) Regulations 2006 (as amended) require us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the statement of trustees' responsibilities, the trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

We have been appointed as auditor under section 144 of the Charities Act 2011 and section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005 and report in accordance with the Acts and relevant regulations made or having effect thereunder.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.

COMMUNITY LEISURE SERVICES PARTNERSHIP

INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF COMMUNITY LEISURE SERVICES PARTNERSHIP

Extent to which the audit was considered capable of detecting irregularities, including fraud

Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows:

We assessed the susceptibility of the charitable company’s financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by:

Audit response to risks identified

To address the risk of fraud through management bias and override of controls, we:

In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to:

There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of non-compliance. Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the Trustees and other management and the inspection of regulatory and legal correspondence, if any.

Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https:// www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

COMMUNITY LEISURE SERVICES PARTNERSHIP

INDEPENDENT AUDITOR'S REPORT (CONTINUED)

TO THE TRUSTEES OF COMMUNITY LEISURE SERVICES PARTNERSHIP

Use of our report

This report is made solely to the charity's trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008 and the Christies Accounts (Scotland) Regulations 2006 (as amended). Our audit work has been undertaken so that we might state to the charity's Trustees those matters we are required to state to them in an auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity's trustees as a body, for our audit work, for this report, or for the opinions we have formed.

Alliotts LLP

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.........................
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Chartered Accountants Statutory Auditor

Friary Court 13-21 High Street Guildford Surrey GU1 3DL

Alliotts LLP is eligible for appointment as auditor of the charity by virtue of its eligibility for appointment as auditor of a company under section 1212 of the Companies Act 2006.

COMMUNITY LEISURE SERVICES PARTNERSHIP

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2022

Unrestricted Unrestricted Unrestricted Unrestricted
funds funds
2022 2021
Notes £ £
Income and endowments from:
Donations and legacies 3 263,259 820,272
Charitable activities 4 2,123,055 698,678
Other trading activities 5 26,091 5,925
Other income 6 3,708 -
Total income 2,416,113 1,524,875
Expenditure on:
Raising funds 7 42,687 14,226
Charitable activities 8 2,420,191 1,698,751
Total expenditure 2,462,878 1,712,977
Net expenditure for the year/
Net movement in funds (46,765) (188,102)
Fund balances at 1 April 2021 (130,182) 57,920
Fund balances at 31 March 2022 (176,947) (130,182)

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

COMMUNITY LEISURE SERVICES PARTNERSHIP

BALANCE SHEET

AS AT 31 MARCH 2022

2022 2021
Notes £ £ £ £
Fixed assets
Tangible assets 12 7,630 31,913
Current assets
Debtors 13 209,410 123,753
Cash at bank and in hand 119,854 83,672
329,264 207,425
Creditors: amounts falling due within
one year 15 (470,608) (320,880)
Net current liabilities (141,344) (113,455)
Total assets less current liabilities (133,714) (81,542)
Creditors: amounts falling due after
more than one year (43,233) (48,640)
Net liabilities (176,947) (130,182)
Income funds
Unrestricted funds (176,947) (130,182)
(176,947) (130,182)

The financial statements were approved by the Trustees on .........................

.............................. T Richardson Trustee 24th Jan 2023

COMMUNITY LEISURE SERVICES PARTNERSHIP

STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2022

Notes
Cash flows from operating activities
Cash generated from operations
18
Net cash used in investing activities
Financing activities
Repayment of bank loans
Net cash (used in)/generated from
financing activities
Net increase in cash and cash equivalents
Cash and cash equivalents at beginning of year
Cash and cash equivalents at end of year		 2022
£
(2,589)		 £
38,771
-
(2,589)
36,182
83,672
119,854		 2021
£
50,000		 £
17,154
-
50,000
67,154
16,518
83,672

COMMUNITY LEISURE SERVICES PARTNERSHIP

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

1 Accounting policies

Charity information

Community Leisure Services Partnership is a charitable incorporated organisation registered with the Charity Commission for England and Wales and the Scottish Charity Regulator. The registered office is 43, Stickle Down, Deepcut, Surrey, GU16 6GB.

1.1 Accounting convention

These accounts have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”), “Accounting and Reporting by Charities” the Statement of Recommended Practice for charities applying FRS 102, the Charities Act 2011, the Charities and Trutsee Investment (Scotland) Act 2005 and UK Generally Accepted Accounting Practice as it applies from 1 January 2019. The charity is a Public Benefit Entity as defined by FRS 102.

The accounts are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2 Going concern

These financial statements are prepared on the going concern basis. The trustees have a reasonable expectation that the charity will continue in operational existence for the foreseeable future, however, the trustees are aware of certain material uncertainties which may cause doubt on the charity's ability to continue as a going concern. This relates to the current year results, cashflow and future budgets. The budget forecast for 22/23 continues to show a deficit position, however the budget for 23/24 shows a small surplus is forecast to be made and an improved cashflow. This, however, does not include plans or repayments factored into the cashflow to be able to repay a significant long term creditor balance and the recovery from covid-19 is slower than expected, giving rise to the material uncertainty.

The Trustees have prepared forecasts that indicate the charity can continue to pay its debts as they fall due and the long term creditor has confirmed they are willing to continue to support the charity. Thus the Trustees continue to adopt the going concern basis of accounting in preparing the financial statements. Our opinion is not modified in this respect.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

1.4 Incoming resources

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Shop income is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods and services provided in the normal course of business, net of discounts, VAT and other sales related taxes.

The charity receives gym membership subscriptions and these are recognised in the accounts on receipt as there is no refund given for annual subscriptions should the member cease their membership.

COMMUNITY LEISURE SERVICES PARTNERSHIP

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

1 Accounting policies

(Continued)

1.5 Resources expended

Liabilities are recognised as resources expended as soon as there is a legal or constructive obligation committing the Trust to the expenditure and it can be measured reliably. All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category.

Costs of raising funds are those costs incurred in attracting voluntary income, the costs of trading for fundraising purposes, investment management and certain legal fees.

Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources.

Irrecoverable VAT is charged against the category or resources expended for which it was incurred.

Tax recovered from voluntary income received under gift aid is recognised in the Statement of Financial Activities when the income is receivable and is allocated to the income category to which the income relates.

1.6 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Individual fixed assets costing £100 or more are capitalised at cost.

Tangible fixed assets are depreciated over their estimated useful lives as follows:

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment depreciated over 2 to 5 years Fixtures and fittings depreciated over 2 to 5 years

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in net income/(expenditure) for the year.

1.7 Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.8 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

COMMUNITY LEISURE SERVICES PARTNERSHIP

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

1 Accounting policies

(Continued)

1.9 Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

1.10 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.11 Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

COMMUNITY LEISURE SERVICES PARTNERSHIP

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

2 Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

Critical judgements

The key judgement within these accounts relates to the treatment of deferred income. The charity receives some income relating to annual gym membership which is paid upfront. Per the terms and conditions of membership any amounts paid are non-refundable in the case of membership being cancelled before the year has finished. Therefore the income has been recognised as income in full upon receipt and not deferred.

3 Donations and legacies

Unrestricted Unrestricted
funds funds
2022 2021
£ £
Government grant income 263,259 820,272

During the year funds were received under the government backed Coronavirus Job Retention Scheme (CJRS), Small Business Grant and and Hospitality and Leisure Grant Schemes. These funds were used to cover the salaries of staff furloughed under the scheme and overheads.

4 Charitable activities

Unrestricted Unrestricted
funds funds
2022 2021
£ £
Membership fees 2,123,055 698,678

COMMUNITY LEISURE SERVICES PARTNERSHIP

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

5
6
7
8		 Other trading activities
Unrestricted
Unrestricted
funds
funds
2022
2021
£
£
Shop income
26,091
5,925
Other income
Unrestricted
Total
funds
2022
2021
£
£
Other income
3,708
-
Raising funds
Unrestricted
Unrestricted
funds
funds
2022
2021
£
£
Fundraising and publicity
Advertising
42,687
14,226
42,687
14,226
Charitable activities
2022
2021
£
£
Staff costs
917,307
845,498
Depreciation and impairment
24,283
29,146
Charitable expenditure
1,465,156
818,057
2,406,746
1,692,701
Share of governance costs (see note 9)
13,445
6,050
2,420,191
1,698,751		 Other trading activities
Unrestricted
Unrestricted
funds
funds
2022
2021
£
£
Shop income
26,091
5,925
Other income
Unrestricted
Total
funds
2022
2021
£
£
Other income
3,708
-
Raising funds
Unrestricted
Unrestricted
funds
funds
2022
2021
£
£
Fundraising and publicity
Advertising
42,687
14,226
42,687
14,226
Charitable activities
2022
2021
£
£
Staff costs
917,307
845,498
Depreciation and impairment
24,283
29,146
Charitable expenditure
1,465,156
818,057
2,406,746
1,692,701
Share of governance costs (see note 9)
13,445
6,050
2,420,191
1,698,751
14,226
2021
£
845,498
29,146
818,057
1,692,701
6,050
1,698,751

COMMUNITY LEISURE SERVICES PARTNERSHIP

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

9 Support costs

Support costs
Audit fees
Governance costs
Analysed between
Charitable activities		 Support
costs
Governance
costs
£
£
-
7,445
-
6,000
-
13,445
-
13,445		 2022
£
7,445
6,000
13,445
13,445		 Support
costs
Governance
costs
£
£
-
6,050
-
-
-
6,050
-
6,050		 2021
£
6,050
-
6,050
6,050

Governance costs comprises fees for managing the charity.

10 Trustees

None of the trustees or any connected persons received any remuneration or benefits from the charity during the year.

11 Employees

The average monthly number of employees during the year was:

Employment costs
Wages and salaries
Social security costs
Other pension costs		 2022
Number
76
2022
£
866,140
38,759
12,408
917,307		 2021
Number
83
2021
£
801,703
33,988
9,807
845,498

There were no employees whose annual remuneration was more than £60,000.

COMMUNITY LEISURE SERVICES PARTNERSHIP

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

12
Tangible fixed assets
Plant and
equipment
Fixtures and
fittings
£
£
Cost
At 1 April 2021
15,762
136,434
At 31 March 2022
15,762
136,434
Depreciation and impairment
At 1 April 2021
15,523
104,760
Depreciation charged in the year
-
24,283
At 31 March 2022
15,523
129,043
Carrying amount
At 31 March 2022
239
7,391
At 31 March 2021
239
31,674
13
Debtors
2022
Amounts falling due within one year:
£
Trade debtors
36,933
Other debtors
41,610
Prepayments and accrued income
130,867
209,410
14
Loans and overdrafts
2022
£
Bank loans
47,411
Payable within one year
4,178
Payable after one year
43,233		 Total
£
152,196
152,196
120,283
24,283
144,566
7,630
31,913
2021
£
9,940
70,327
43,486
123,753
2021
£
50,000
1,360
48,640

The long-term loans are not secured as this is for a Bounce back loan which is a 100% government backed guarantee loan.

COMMUNITY LEISURE SERVICES PARTNERSHIP

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

15 Creditors: amounts falling due within one year

Creditors: amounts falling due within one year
Notes
Bank loans
14
Other taxation and social security
Trade creditors
Other creditors
Accruals and deferred income		 2022
£
4,178
9,259
364,787
27,301
65,083
470,608		 2021
£
1,360
6,848
175,743
86,335
50,594
320,880

Included within creditors, an amount £158,839 (2021: £123,598) owed to 3D Leisure Limited which included an amount of £1,704 relates to a hire purchase agreement that was taken out by 3D Leisure Limited on behalf of Community Leisure Services Partnership.

Community Leisure Services Partnership have an agreement with 3D Leisure Limited committing Community Leisure Services Partnership to paying the hire purchase agreement on behalf of 3D Leisure Limited. The legal title of the assets will be transferred upon completion of the hire purchase agreement to Community Leisure Services Partnership.

The assets covered by the hire purchase agreement are included within these accounts as fixed assets.

3D Leisure Limited provide this charity with facilities management and all transactions are on an arms length basis.

COMMUNITY LEISURE SERVICES PARTNERSHIP

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

16 Operating lease commitments

At the reporting end date the charity had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:

Within one year
Between two and five years		 2022
£
177,081
378,245
555,326		 2021
£
202,829
665,142
867,971

17 Related party transactions

Remuneration of key management personnel

The remuneration of key management personnel is as follows.

2022 2021
£ £
Aggregate compensation 6,000 6,000

COMMUNITY LEISURE SERVICES PARTNERSHIP

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

17 Related party transactions (Continued) (Continued)
No related party transactions were noted this year (2021: £nil).
18 Cash generated from operations 2022 2021
£ £
Deficit for the year (46,765) (188,102)
Adjustments for:
Depreciation and impairment of tangible fixed assets 24,283 29,146
Movements in working capital:
(Increase)/decrease in debtors (85,657) 147,703
Increase in creditors 146,910 28,407
Cash generated from operations 38,771 17,154
19 Analysis of changes in net funds
At 1 April 2021 Cash flowsAt 31 March 2022
£ £ £
Cash at bank and in hand 83,672 36,182 119,854
Loans falling due within one year (1,360) (2,818) (4,178)
Loans falling due after more than one year (48,640) 5,407 (43,233)
33,672 38,771 72,443