Charity number¥: 1160374 & 8C048193
COMMUNITY LEISURE SERVICES PARTNERSHIP
TRUSTEES, REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

COMMUNITY LEISURE SERVICES PARTNERSHIP
CONTENTS
Page
Roferonce and admlnlstratlv? dota118 of th• Charfty, Its Trust￿8 and advl80rn
Trust••8' report
Ind•p•nd•nt audltorn. report on tho flnanclal 8tat•m•nt8
7-10
8tat•mont of flnanclal actlvltle8
11
BalanGe 8he•t
12
Statomont of cash flow•
13
Not08 to th• flnanclal statornont•
14-26

COMMUNITY LEISURE SERVICES PARTNERSHIP
REFERENCE AND AOMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADV18ER8
FOR THE YEAR ENDED 31 MARCH 2024
Trustoos
J Beavls
T Richardson
H Braband
Charlty r•glster•d
nurnbern
1160374 and SC048193
Prlnclpal offlco
43 Stlckle Down
Deepcut
Camb8rley
GU166GB
Ind•pendont audltors
Shaw Glbbs (Audit) Limlted
Wey Court West
Union Road
Farnham
Surrey
GU9 7PT
Page 1

COMMUNITY LEISURE SERVICES PARTNERSHIP
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 MARCH 2024
The trustee8 present their report and financial statements for the year ended 31 March 2024
The accounts have been prepared in accordance with the accounting policies set out In note 1 to the accounts
and comply wilh the charitys governing document, the Charities Act 2011 and 'Accounting and Reporting by
Charities: Statement of Recommended Practice applicable to charrties preparing thelr axounts in accordance
with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1
January 2015).
Objoctlves and actlvltlvd
a. PollGlo$ and obJ•GIIvo•
The charity's objects are..
To provide or a88lSt in the provision of facilitie8 and 8ervic¢8 for the publ1¢ benefrt for
recreational. sporting or other leisure time occupation in the interests of Social welfare,
health improvement, community development andloi
To promote ¢ommunity participalion in healthy activity andlor
To advance the education of the public in the benefit Of healthy lifestyle$ andlor
To advance the art8. culture and heritage andlor
Such other charitable purposes beneficial to the community consistent with the objects
above as the trustees shall in their absolute discretion determine.
The trustees have paid due regard to guKlanc8 i88ued by tho Charty Commi88ion in the area of publ1¢ benefrt.
b. Ov•rvl•w
The impact of increased ¢ompetilion and high energy costs at Chandlers Ford led to the Board making the
difficult decision to close the club in May 2023. In addltlon, our Landlords for the Croydon club, Solutions. gave
notice that they would, be ending the lea88 for Solutions in June 2023 to enable them to devel¢p the site.
Losses for the88 Clubs, including Iheir closure c08ts, impacted the 202312024 financial result.
We conlinued to deliver hlghquality 8ervice8 at our health clubs in Crosby, Redditch, Scarborough, Ayle8bury,
Cupar and 8ridlington,
Page 2

COMMUNITY LEISURE SERVICES PARTNERSHIP
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Achlevem8nls and performanc•
a. Flnanclal r•vlow
The Charrty continued to operate health club8 in Crosby, Redditch, Scarborough, Aylesbury, Cupar and
Bridlington, with Ihe Chandlers Ford and Croydon clubs closing.
The impact of increased ¢ompetiiion and high energy costs at Chandlers Ford led to tha Board making the
difficult decision to close the club in May 2023. In addition. our Landlords for the Croydon club, Solutions. gave
notice that they would, b8 ending the18a8e for Solution8 in June 2023 to enable them to develop the 8lt8. Th8
Board, after looking for alternative premises in the area, decided that to embark on a costly lease and
refufbishment was not a prudent move al this time. L088es for these clubs, includlng thelr closure costs.
Impacted the 202312024 financial resufts.
2023r2024 has bean a challenglng year but desplte tha trading106888 at tha closed clubs couplad with the cost-
of4iving cri8is and in particular 8vJnificantly higher energy c¢sts the Tru8tee8 are pba8ed with a surplus in the
year of £49,127.
Income and expenditure are c108ely monitored monthly by the Board and the Trustees will continue to carefully
monitor the financial position and are very plèased to report a much higher 8urplu8 is being forecast for the
following year with cash flow improving as a result.
The trustees have aslablished that tho charty Should have sufficient cash to cover its C08ls and meet its
obllgatlon8.
The company's current policy conceming the paymont ol trade creditors i¥ to settle the temi8 of payment with
suppliers when agreeing on the terms of each transaction, ensure that 8uppli8rs are made aware of the terms of
payment by including tha relevant torms in contracts., and pay in ac￿rdanCe wlth the Company's Contractual and
other legal obligations.
The calculation for cash available lor operations is an integral part of the charivs planning, budget and forecast
cycle and considef8 the risk8 associated with each stream of incomo and expenditure. and the charily forecasts
each month based on achieved actuals.
Our blggast suppller agraed not to call for Immedlato payment of monies *ywed durlng lh8 year and as a result.
the charity had sufficient Gash at the year-end.
The truste88 hav8 ass8ssed the risks to which the charity is exposed and are sat18fi8d that 8ysl8m3 ar8 in place
to mitigate the economic challenges.
At the yearfs end. the charity had no restricted or unrestricted reserves and a deficit of £265,471, a reduction on
our year end 2023 posltion.
No preference dividends were paid. The directors do not recommend payment of a final dividend.
b. Pay and r•muneratlon of Staff
The pay and remuneration of all staff are based on pay rates in similar charities and leisure operations by size
and operation and are reviewed annually.
Communty Lgisure Servi¢es Partnership's pay and remuneration are not linked to any national bodvs pay
Structure.
Page 3

COMMUNITY LEISURE SERVICES PARTNERSHIP
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
a. Rlsk management
The trustees actively review the major risks which the charity faces and believe that maintaining the free
r88etve8 Stated above, combined with the annual r8view of the conlrols over key financial systems carried out on
an annual basls will provide sufficient resources in the evgnt of adverse conditions,
The trustees hav8 also examined other operational and business risks which they fac8 8.g.: reduction In user
numbers, from whom the charty derives il8 principal Source of income, staff costs. energy CD8t3, lease costs and
competition and confirm Ihat they have established systems to mitigate the significant risk8.
Structur•, governance and managem¢nt
a. Stru¢tur•, gov•manc• and manag•m•nt
The charty is a Charitable IncO￿Orated Organisation (CIO). The charity l• govemed by a Gonstitution with the
charity trustees 88 the only voting members.
If the CIO is wound up, the members of the CIO have no liabilty to contribule lo it8 a8Bet8 and no personal
re8pon8ibilty for 8ettling rt8 debts and liabilities.
The trustees who 88rrfed during Ihe year and up to the date of Signaturg of the financial 8tatemenls were..
J Beavis
T Richardson
H Brab8nd
In seleciing individual trustee8 for appointment, the charity trustee8 Must have regard for the skills, kn(hyledge
and experience needed for the 8ffe¢tive administration of the CIO.
Recruitment and appointment of new trustees
Recruitment of trustee8 18 through a comblnation of..
Direcl approach to suitably qualifiad individuals known to the existing tNstee8;
Advertising for applioants through the media and other ¢utlets,' and
Using board 'banks'. etc. maintained by support bodies.
The b¢8rd of trusteesldirectors has e8labli8hed procedure8 for recNlting and appointing tru$tee81directors,
including identification of potential candidates. informal vlsits or discussions, formal application and Inteprfiew,
con8ideration by the full board of truste￿dIrectOrs. and finally election by a majority of vote8.
The induction of a new trustee would include an overview of operations, finance, health and safely, and
safeguarding and then additional training is provided during a trustee's tenure. Trustees are also sent the Charity
Commission and Office of Scottish Charrti88 newsletters to k88P them abreast of current matters and
requirements relating to a charity and their role as a trustee.
Communty Leisure SeNice8 Partnership is commilted to safeguarding and promoting the walfare of our health
dub users and staff, Our Safe Recruitment Policy is an important part of such safeguarding with the assessment
and selection of all people within the charity. DBS checks at an appropriate level will be undertaken, where
required. before anyone takes up an employed or volunteer role within the charity.
Th& charitys Company Secretary, Clare Kennedy, ovorsges the duties and day-to4ay management of the
charit￿8 work. Ms. Kennedy is responsible for the charit*s banking and contractual relationships, reports to the
trustees regularly and coordinates the trustee meetings.
Page 4

COMMUNITY LEISURE SERVICES PARTNERSHIP
TRUSTEES, REPORT ICONTINUEDI
FOR THE YEAR ENDED 31 MARCH 2024
Future plan8
Th8 charty aims to continue to provide health and walkbeing seNices to the communities around its clubs and
meet our ¢harlty objectives.
During the budget cycle, refurbishment and replacement of equipment are con8id8red and costed to enable an
informed decision to be taken by the Board on any development at the clubs, The cost will be met with cashflow
d the charity can now access leasing.
Any potential new pr¢grammes offered by any club are also subject to the same financial and operational
scrutiny and reviewed to ensure rt is viable and add benefit to our us8r8.
Ary potenlial new club opportunty 18 8crutinized both financially and operationally to ensure it fits with our values
abilty to deliver our service.
Any club experiencing signifKant incom6 redudion is monitored very c108ely and, wher8 necessary, plans to
boost user numbers andlor r8duc8 COSt8 are impfemented. A time frame is identif*d to see if the decline in
income can be 8topped but, where this is not p¢$sible, a ¢losure plan will be costed,, staff consulted and
eventually implemented; a8 has occurred at Chandlers Ford.
Statement of Tru•toM' r•8pon•lbllltl•8
The Tru8tees are r88ponsible for preparing the Trustees, report and the financial $tat8ment8 in accordance with
applicable law and United Klngdom Accountlng Standards (United Klngdom Generally A¢cepted Accounting
Practice).
The law applicable to charltles In England & Wales and Scolland requires the Trustees lo prepare financial
statements for each financial year which give a true and fair view of the state of affairs of the Charity and of its
incoming r8source8 and application of r88ourc88. including it8 income and expenditure, for that period. In
preparing these financial statements, Ihe Trustees are required to..
select suitable accountlng policies and then apply them consistently:
observe the methods and principles of th8 Chariti08 SORP (FRS 1021;
make judgments and accounting estimales that are reasonable and prudent;
state whether applicable UK Accounting Standards (FRS 102) have been followed. 8ubject to any material
departures disclosed and explained in the financial stalements,.
prepare the financial $tstements on the going concem basis unless it is inappropriata to presume that the
Charity will continue in business.
The Trustees are responsible for keeping adequate accountlng records Ihat are sufficient lo show and explain
the Charitys transactions and disclose with reasonable accuracy at any time the fir￿nCIal position of the Charity
and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity
(Accounts and Reports) Regulation5 2008, the Charities and Trustee Investment (Scotland) Act 2005, the
Charities Accounts (Scotlandl Regulatlons 2006 (as amended) and the provisions of thg 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.
Pag8 S

COMIWNITYLEISURE 8ERVICE8 PARTNERSHIP
TRUSTEES. REPORT (COIITINU&))
FOR THE YEAR ENDED31 AI4RCH 2024
DISCI￿￿10 of Infommtlon to audltorn
Each of the persons who are Tru8te8s at the Ilme Wh￿ th18 Trust￿, report Is approved ha8 conllmied thaL'
so far a8 that Truste61s awarè, bkn18 no relevant a￿lt Informotlon olvthlch the chaiity's *Jditor8 afe
un&vare, and
that Truste8 has laken all thè steps that owht to have been taken as a Trust•e In ordar to be aware of
any relevant audlt Infom*tion and to establlsh Ihat the chaiitys audltors are aware ol that Infommtion.
Approved by ord8rof the merr*er8 of the board of Tru8tee8 and sIgr￿d on thelr behaff by.,
T RICha￿80Th
Page 6

COMMUNITY LEISURE SERVICES PARTNERSHIP
INDEPENDENT AUDITORS. REPORT TO THE MEMBERS OF COMMUNITY LEISURE SERVICES
PARTNERSHIP
Oplnlon
We hwie audited the financial statements of Communlty Leisure Services Partnership (the 'charity) for the year
ended 31 March 2024 which comprise the Statoment of finan¢ial activiti'es, the Balance sheet, the Statement of
cash flows and the related notes. including a summary of significant accounting policies. The financial reporting
fram&woTk that has been applied in their preparation 18 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).
The financial staiements have been prepared in accordance with Accounting and Reporting by Charlties
preparing their accounts in accordance with the Financial Reporting Standards applicable in the UK and Republic
of Ireland (FRS 102) In preference to the Attounting and Reporting by Charities,. Statement of Rocommended
Practice i88ued on 1 April 2005 which is referred to in the extant regulations bul has been withdrawn.
This h89 been done In order for the a¢￿Unts to provide a true and lair view in accordance with the Generally
A￿p1ad Accounting Practica aff￿tIve for reporting periods beglnning on or after 1 January 2015.
In our oplnlon the financial slatoThnts:
give a tNe and fair view of the State of the charitrfs affairs a8 at 31 March 2024 and of its incoming
resources and application of resources for the year then ended.,
have bean properly preparad in accordance with United Kingdom Generally Accepted Accounting
Practica; and
have been prepared in accordance with the requlrements of the Charitles Act 2011, the Charities and
Tru8tae Investment (Scotland) Act 2005 and regulation 8 of the Chariliag A¢￿unt$ (Scotland) Regulation8
2006.
Basls for oplnlon
We conducted our audit in accordance with Intefnational Standards on Auditing (UK) (ISAS (UK)) and applicable
law. Our responsibllities under those standards are further described In the Audltors, responslbilities for th8 audit
of the financial statements seCt￿n of our report. W6 are independent of the charity in accordance with the ethical
requlrements that are relevant to our audit of the financial statements in the United Kingdom, includin9 the
Financial Reporting Council's Ethical Standard, and we have fulfilled our other ethical responsibilities in
accordance with the88 requirements. We bel￿ve that the audil evid¢nce we have obtained Is sufficient and
appropriate to provide a basi8 for our opinion.
Concluglong rolatlng to golng conc•m
In auditing the financial statements, we have Concluded thal the TNslee$' use of the going Mncem basis of
accounlin9 in the preparation of the financial statemenls is appropriale.
Based on the work we have performed, we have not identified any material uncertainties ffjlating to events or
condrtions that, individually or collectivety, may cast significant doubt on the chanty's ability to continue as a going
concern for a period of at least twelve months from when the financial statements are authoriged for issue.
Our responsibilities and the responsibilitie8 of the Truste8S With resp8Ct to going concem are described in the
relevant se¢tions of this report.
Page 7

COMMUNrrY LEISURE SERVICES PARTNERSHIP
INDEPENDENT AUDITORS, REPORT TO THE MEMBERS OF COMMUNITY LEISURE SERVICES
PARTNERSHIP (CONTINUED)
Othor Infomiatlon
The other inf¢miation c¢mpris¢s Ihe information included in the Annual report other than the financial Statements
and our Auditors. report thereon. The Trustees are responslble for the other information contained wilhin the
Annual r8POrt. Our opinion on the financial statements does not cover the other information and. except to the
extent otherwise explicitty stated in our report, we do not express any form of assurance conclusion thereon. Our
responslbility is lo read the other infomation and. In doing so, consider whether Ihe other information is
materially incon8ist8nl with the financial statements or our knowledg8 obtained in the course of the audit. or
otherwise appears to b? materially misstated, If we id¢ntify Such material inconsistencies or apparent material
misstat8ments. w& are required to determine whether this gives rise to a material misstatement in the finanoial
statements themselv88. If, ba88d on the work w8 have performed. we conclude that there 18 8 material
mis$tat?ment of this other information, we are required to report that fact.
We have nothing to report in this regard.
Matter4 on whlGh we are requlred to r•port by oxc•ptlon
We have nothing to report in respect of the following matters where the Charities (Accounts and Reports)
Regulations 2008 and the Charltles Accounts (Scotland) Regulations 2006 (85 amended) requires us to report to
you if, in our opinion..
tho infomiation given in the Tru$tees' report is inconsistent in any material respect with the financial
otat8rnents', cr
sufficient and proper accounb'ng records have not been kept., or
the financial stalements are not in agreement with tha accounting records and retum8; or
we have not received all the infomiation and explanations we requir8 for our audit.
Responslbllltlo8 of tru$tso8
AS explalned more fully in the TrusteeB' responsibilities statement, the Trustees are responsible for the
preparation of the financial statements which give a true and fair view, and for such internal control as the
Trustees detemiine 18 necessary lo enable Ihe preparation of financial slatements Ih8t are free from material
ml$stateff*nt, whether due to fraud or error.
In preparing the financial 8tatement8, the Trustees are responsible for assessing the charitys abilty to continue
as a going concern, disclosing. as applicable, matters related to going concern and using the going concem
basis of accounling unless the Trustees oither intend to liquidate the charity or lo cease operatk)ns, or have no
reali8tic altemative but to do so.
Page 8

COMMUNITY LEISURE SERVICES PARTNERSHIP
INDEPENDENT AUDITORS, REPORTTO THE MEMBERS OF COMMUNITY LEISURE SERVICES
PARTNERSHIP (CONTINUED)
Audltorn, re8ponslbllltle8 for th• audlt of tha financlal 8tat•ments
We have been appointed as auditor under sectlon 144 01 the Charities Act 2011 and section 44(1)(cl of the
Charitie8 and Trust88 Investment (Scotland) Act 20Q5 and report in accordance with the Acl and relevant
regulation8 made or having effect thereunder.
Our objecliv88 are to obtain reasonable assurance about whether the financial statement8 as a whole are free
from material misstatement, whether due to fraud or error, and to i8sue an Auditors, report that includes our
opinion. Reasonable assurance is a high level of assurance, butls n¢t a guarantee that an audit conducted in
accordance with ISA5 (UK) will atway8 d8tect a material miBsiatement when it exists. Misstatement8 can ari8e
from fraud or error and are consldered material if, individually or in the aggregate. they could reasonably be
expected to influence the economic deci8ion8 of users taken on the basis of these financial statements.
Irregularities, in¢luding fraud, are instsnce8 of non-compliance with law8 and regulations. We deslgn procedure8
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 detectlng Irregulariti88, Includlng fraud 1$
detailed below..
We gained an understanding of the legal and regulatory framework applicable to the charty and the industry in
which il op6rate8, and considered the risk ¢f acts by the chaity that were contrary to applicable laws and
regulations, including fraud. We designed audit proceduras to respond to the rfsk. recognising that the ri8k of not
detecting a material mi8Btalem8nt due to fraud 18 higher than the risk of not detecting one resulting from error, as
fraud may involvo dollberale concealment by, for exampl8, ft>rgery or intentional misrepresentations, or through
coIIu8ion.
We focussed on law8 and regulation8 which could give ri88 to a material mits$tatement in the finanGial
statements, including. but not limited to. the Charities Act 2011.
Our te8t8 included agreeing tho financial statement disdo$ure$ lo underlying supporting documentation,
enquiries with management and reviewing legal invoic89. There are inherent limitations in the audit procedure8
described above and, the further removed non-compliance with 18WS 8nd re9ulations is from the events and
transactions r8flectad in the financial stalements, the1¢ss likely we would become aware of it. We did not id?ntify
any key audit matters relating to irregularities. including fraud. AS in all our audits, we also addressed tho risk of
management overrrfle of Internal contr¢l$, including testing journals and evaluating whether there was evidence
of bias by the directors that represented a risk of material misstatement due to fraud.
A furthar d8￿rIptIon ¢f our responsibilitie5 for the audit of the financial statements 1$ located on the Financial
Reporting Council's website at.. wwmf
orsres
onsibilities. Thi8 d88CriPtion forms part of our
Auditors, report.
Use of our report
This r8POrt is made solely to the charity's trustees, as a body, in accordance with Part 4 of the Charitie8
(Accounts and Reports) Regulations 2008 and regulation 10 of the Charities Accounts (Scotland) Regulations
2006. Our audit work has been undertaken so thal we mlght stste to the charity's trustees those matters we are
required to state to them in an Auditors, report and ft)r no other purpose. To the fvllest extent pemiitted by law,
YR do not accept or assume responsibilty to anyone other than the charity and its trustees, as a body, for our
audit work. for this report, or for the oplnlons we have formed.
Page 9

COMMUNITY LEISURE SERVICES PARTNERSHIP
INDEPENDENT AUDITORS, REPORT TO THE MEMBERS OF COMMUNITY LEISURE SERVICES
PARTNERSHIP (CONTINUED
Shaw Glbbs (Auditl Limited
Wey Court West
Union Road
Farnham
Surrey
GU9 7PT
Dale..
31112 )2L)
Shaw Gibbs (Audit) Limited are eligible to act as auditors in terms of section 1212 of the Companies Act 2006.
Page 10

COMMUNITY LEISURE SERVICES PARTNERSHIP
STATEPIIENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 MARCH 2024
Unrnstrlcted
funds
2024
Total
funds
2024
Total
funds
2023
Note
Income froffl:
Charitable activities
Other trading activities
Other income
1,957,078
29,704
18,770
1,957,078
29,704
18,770
2.480, 523
32, 400
3, 880
Total Incom•
2,008,662
2,006,662
2,516,803
Expendlture on:
Rai8ing funds
Charitable activitie8
40,180
1,916,245
40,180
1,916,246
44, 820
2,609, 634
Total ?xp•ndlture
1,956,426
1,966,426
2,654, 454
Not movement In fund8
49,127
49,127
(137,651)
ReconGlllatlon of fund•:
Total funds brought forward
Net movement in funds
1314,6981
49,127
1314,598)
49,127
(176,947)
(137,651)
Total funds carrled forward
(265,471)
1266,471)
(314. 598)
The Statement of financial activities include8 all gain8 and1088e8 recogni88d in the year.
The notes on pages 14 to 26 fomi part of these financial statements.
Page 11

COIAIUNITYLEISURE SERVICES PARThER8HIP
8ALANCE SHEET
ASAT31 MARCH 2024
2024
2023
Flx•d a••
Tanglble a8setg
13
230
Curr•nt aM•ts
14
181,974
51,814
Cash al bank and In hand
38A25
181339
233,788
Creditors.. arnounts falllng due wthln one
15
1384116
(513.231)
N•t curr•nt IIAbllltl••
(233,678)
(279,443)
Tot•1 a•8•t• IM• eurr•ftt Il•bHttI
(234076)
R79,213J
Credltors: amounts lallkng duo after moro
than one year
18
(31,89•
(3&385)
Net Ilablllll•8 •XGludkng p•nthn a•••t
1265h71)
1314,598)
Total n•t a•••ts
(28SA71)
(314,598)
Chormy fund•
Restricted funds
Unre8trfcted fvnds
17
17
1286rt711
(314,598J
Total fund•
(266A71
(314.598)
The ffinandal slatements were apwed and authorfsed for188ue by the Tru81oes and stgned on thelr behaff by:
T Rl¢hard8on•
The notes on p8ge8 14 lo 26 form part ofthe89 financial statsThnts.
Page 12

COMMUNITY LEISURE SERVICES PARTNERSHIP
STATEMENT OF CA8H FLOWS
FOR THE YEAR ENDED 31 MARCH 2024
2024
2023
Cash IIow8 from op•ratlng actlvlt1•8
Net ca8h used in operating aclivities
110,084)
(61, 549)
Cash 110￿ from Inve¥tlng actfvltle•
Net cash provldad by Invostlng a¢tlvltles
Cagh flowg from flnanclng actlvltleg
Cash {ab80rbed byvgenerated from operations
{3,405)
(6.491)
Net Cash used In flnan¢lng a¢tlvltl
(3,403)
(8.491)
Chang• In cash and cash oqulvalonts In tho y••r
Ca8h and Ga8h equivalents at the beginning of the year
113,489)
51,814
{68,040)
119,854
Cuh and cash •qulvalent$ at th• •nd of th• y•ar
38,325
51,814
The notes on pages 14 to 26 form part of these financial Statement8
Page 13

COMMUNITY LEISURE SERVICES PARTNERSHIP
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
General Inlormatlon
Communty Leisure SaNicas Partnership is a charitable incorporated organlsation registered with the
Charity Commission for England and Wales and the Scottish Charity Regulator. The registered office 18 43
stl¢kle Down, Deepcut, Camberley, GU16 6GB.
Accountlng pollcles
2.1 Bas18 of preparatlon of flnanclal stat•m•nt•
The financial slatem8ntg have b8en prepared in accordance with Ihe Charitles SORP (FRS 102)
Accounting and Reporting by Charities: Statemenl of Recommended Practice applicable to charities
preparing their accounls in accordance with the Financial Reporting Slandard applicablè in the UK
and Republic of Ireland (FRS 102) (effeclive 1 January 2019). the Fin8ncial Reporting Standard
applicable in the UK and Republic of Ireland (FRS 102) and the Charlties Act 2011, the Chariti88 and
Trustee Inveslment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 {a8
amended),
The financial statements have been prepared to glve a Irue and fairf view and have departed from
the CharitieB (Account8 and Reports) Regulattons 2008 only to the extent required to provide a 'true
and fair, view. This departure ha8 involved following the Charities SORP (FRS 1021 published in
October 2019 rather than the Accounting and Reporting by Charities.. Statement of Recommended
Practice effective from 1 April 2005 which has since been withdrawn,
Community Leisure SeNices Partnership meets the definition of a public benefrt entity under FRS
102. Assets and liabllrties are initialty recogni6ed at historical cost or tran3aclion value unless
oth8Thvise stated in the relevant accounting policy.
2.2 Golng ¢on¢om
The8e financial 8tatement8 are prepared on the golng Mncem basis. The trustees have a
reasonable expectation that the Charity wll continue in operational gxi$tance for the foreseeable
fulure, however, Ihe trustees are aware of certain material uncertainlies which may cause doubt on
the charills abllity to ￿ntInUe as a going concern. Thi8 relate3 to current year results, cashflow and
fulure budgetB. The budget forecasts for 24125 and 25126 show a relurn to 8 surplu8 Position and
improved cashflow postion5. however, based on these forecasts it is unlikely to be in a posilion to
repay a swnifi¢ant long term creditor balance with in a period of1888 than one year, giving rise to the
rnaterial uncertainty.
The trustees have prepared forecasts to indicate the charity can continue to pay ts debts as they fall
due and the long term creditor has confirmed they are willin9 to continue to suport the charity. Thus
the trustees ¢ontinue to adopt the going concern basis of acc¢unting in praparing the financial
statements. Our opinion is not modified in this respect.
Page 14

COMMUNITY LEISURE SERVICES PARTNERSHIP
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Accountlng pollcles (contlnued)
2.3 Income
All income Is recognised once the Charity has entitlement to the income, it 18 probable that the
income will be received and the amounl of income receivable can be m8asured reliably.
Shop income is measured at the fair value of the consideration recelved ¢r receivable and represents
amounts receivable for good6 and 8ervice8 provided in the nomial course of business, net of
discounts.
The charity receives gym membership subscriptlons and these are recognised in the accounts on
receipt as there 18 no refund given for annual subscriptions should the member cease their
membership.
2.4 Exp•ndltur•
Liabilities are recognised as resources expended as soon as there Is a legal or constructive
obligats'on ¢ommittlng th& Trust to the expenditure and it can be measured reliabty. All expenditure 18
accounted for on an accruals basis and has boen classified under headings that aggregate all cost8
related to the calegory.
Costs of raising funds are those costs incurred in attracting voluntary incom•, the costs of trading for
fundraising purposes, investment management and certain legal fees.
Support costs include central functions and hav8 been allocated to actmty cos1 categories on a ba818
consistent with the use of ￿sOurces.
Irrecoverable VAT 18 charged against the category or resources expended for which it was Incurr8d.
Tax recovered from voluntary income received under gfft aid Is rgcognigad in the Statsment of
Financial Activities when the income is receivable and is allocated to the income category to which
the income relate8.
2.6 Tanglble Ilxed as8¢ts and d•pr•clatlon
Tangible fix8d assets costing £1.000 or more are capltalised and recogni8ed when future economlc
benefits are probable and the cost or value of the asset can be measured reliably.
Tangible r￿ed assets are initlalSy iecognised at CO8t. Aftor recognition, under the cost model, tangible
fixed assets are measured at cost less accumulated depreciation and any accumulated impainnent
losses. All costs incurred to bring a tangible frAed asset into its intended working wndition should be
included in the measurement of cost.
At each repo￿.ng dat8 the Charity assesses whether there is any indication of impairment. If such
indication exists, Ihe recovewable amount of the asset is detemiined to be the higher of its fair value
less costs to Sell and its value in UBe. An impaimient loss is recognised where the carrying amount
exceeds the recov8rable amount.
Page 15

COMMUNITY LEISURE SERVICES PARTNERSHIP
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Accountlng pollcles (contlnued)
2.6 Tanglblo flxed as8ots and deprnclatlon qcontlnuod
Depw¢i8tion is charged so as to allocate the cost of tangible fixed assets 188S their residual value
over their estimated useful lives. using the straight-line method.
Depreciation 18 provided on the following ba8e8'.
Plant and machinery
Fixlures and fittings
- depreciated over 2 to S years
depreciated over 2 to S years
Gains and 108ses on disp08a18 are detemiined by comparing the prrxeeds with the carrying amount
and are recogni8ed in the Statement of financial a¢tivitie8.
2.6 D•btorn
Trad8 and other debtor8 are recognised at the settlement amount after any trade d18count offered.
Prepayments are valued at the am¢unt prepaid net of any trade discounts due.
2.7 Cash at bank and In hand
Ca8h and cash •quivalent8 include cash in hand, deposits held at call with banks, Other short-tem
liquid investments wilh original maturities of three months or le&8, and bank overdrafts. Bank
overdrafts are shown within borrowings in current liabilities.
2.8 Llabllltlm ond provl•lon•
Liabilities ar8 recognised when there is an obligalion at the Balance sheet date as a result of a past
event. it is probable that a transfer of economic benefit will be required in settlement, and the amount
of the settlement Can be eslimated reliably.
Liabilities are recogni8ed at the amount that the Charity anticipates it will pay to settle the debt or the
amount it ha8 received as advanced payments for the goods or serrfices it must provide.
Provisions are measured al the best estimale of the amounts required to 8ettle the obligation. Where
the 8ffect of the time value of money is material, the provision is ba88d on the pre8ent value of those
amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The
unwinding of the di5￿Unt Is recognised In the Statement of finan¢ial activities as a finance Cost.
2.9 Flnanclal Instruments
The Charity only has financial assets and financial liabilities of a kind that qualify a8 basic financial
instruments. Basic financial instruments are initially recognised at transaction value and subsequently
measured at their settlement value with the exception of bank loans which are subsequently
measured at amortised cost using the effective interest melhod.
2.10 Oporntlng l•ases
Rentsls paid under operating leases are charged to the Ststement of finan¢ial aclivits'es on a straight-
line basis over the lease ierm.
Page 16

COMMUNITY LEISURE SERVICES PARTNERSHIP
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Ac¢ountlng poll¢l•s l¢ontlnued
2.11 Employee benefltg
The cost of any unused holiday enlrtlement is recogni8ed in Ihe period in which th8 8mployee's
8ervices are received.
Termination benefrts are r8cognis8d immediat8ty as an expanse when the charity is demonstrably
committed to terminate the employement of an employee or to provide termlnation benefrts.
2.12 P•n8lon•
The Charlty operates a defined contribution pension scheme and the pension charge repr88ent8 the
amounts payable by the Charity to the fund In respect of the year.
2.13 Fund accountlng
General funds are unrestricted funds which are available for use at the discretion of the Trustee8 in
furtherance of the general objectives of the Charity and which have not been designated for olher
PUTPO888.
Crltlcal aGGountlng e•tIMat￿ and area¥ of Judgment
Eslirnates and judgments aro contlnually evaluated and ara based on historlcal experience and other
factors. includin9 expectations of future events that are believed to be re88onable under the
circumstances.
Critical accounting estimates and a88umptions'.
The Charity make8 e8tlmates and a88umption8 concernlng the future. The resulting accounting estimates
and assumptions will, by definttlon, seldom equal Ihe related aclual results. The estimates and
assumptions that hava a significant risk of causing a material adjustment to th8 carrying amounts of
assets and liabilities within the next financial year are discussed below.
Critical area$ of ludgment.,
The key judgement within these account8 relate8 to the trealment of deferred income. The charity
rec&ives 80m8 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 belng
cancelled before the year has finished. Thereforo th8 income has been reco9ni88d as income in full upon
receipt and not deferred.
Page 17

COMMUNITY LEISURE SERVICES PARTNERSHIP
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Incom• from charltabl• actlvltlo8
Unr09tr1cted
fund8
2024
Total
funds
2024
Total
funds
2023
Membership fee8
1,957,078
1,957.078
2,480, 523
Income from other tradlng actlyltl
Income from non charltabl• tradlng actlvltlo1
Unr•strlct•d
funds
2024
Totsl
funds
2024
Total
funds
2023
Shop income
29,704
29,704
32,400
Other Income
Unro8trlct•d
funds
2024
Total
funds
2024
Total
funds
2023
Other income
18,770
18,770
3,880
Page 18

COMMUNITY LEISURE SERVICES PARTNERSHIP
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDEO 31 MARCH 2024
Expendlture on ralslng funds
Fundralslng oxpensos
Unrestrkted
funds
2024
Total
funds
2024
Total
funds
2023
Advertising
40,180
40.180
44. 820
Anaty818 of expondlture on charltabl• actlvltl•8
8ummary by fund typ•
UnrMtrl¢tod
funds
2024
Total
2024
Total
2023
Charitable expenditure
1,916,245
1,916,245
2, 609, 635
Summary by •xp•ndlturo type
Staff costs D•preclatlon Oth•r costs
2024
2024
2024
Total
2024
Charltable activities
777,999
230
1.138.016
1,916,245
Staff costs Deprnciation Other costs
2023
2023
2023
Total
2023
Charitable activities
I, Q76.253
7,400
1.525,982
2. 609,635
Page 19

COMMUNITY LEISURE SERVICES PARTNERSHIP
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Analys1$ of oxpondlturn by actlvltlos
Actlvftles
undertaken
dlreclly
2024
Support
costs
2024
Total
fund8
2024
Charitable expenditure
1,891,200
25,045
1,916,245
Activ*i88
undertaken
dlrncffy
2023
Support
costs
2023
Total
lunds
2023
Charitable expenditure
2,585,508
24, 127
2, 609.635
Analy818 of support Costs
Total
fund•
2024
Total
lunds
2023
Actlvltles
2024
Depreciation
Govemance costs
230
24,815
230
24,816
7,400
16,727
25,045
25,046
24, 127
10. Audltorn, rnmuneratlon
2024
2023
Audit fees
12.000
10.727
Page 20

COMMUNITY LEISURE SERVICES PARTNERSHIP
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
11. Staff costs
2024
2023
Wages and salaries
Social security costs
Contribution to defined contribution pension $chernes
722,026
42,663
13,410
1.004.010
57. T91
14.451
777.999
1, 076,252
The average number of persons employed by the Charty during the year was as folbws:
2024
No.
2023
No.
Employee8
72
No employee received remuneration amounting to more than £60,000 in either year.
The aggregat8 compen8ion to key management personnel for the year amounted to £e.000 (2023
£6,000)
12. Trust•H' remunoratlon and •xpensos
During the year, no Tru8tees received any remuneration or other benefits (2023 - £NIL).
During the year ended 31 March 2024, no Trustee expenses have b88n incurred (2023 - £NIL).
Page21

COMMUNITY LEISURE SERVICES PARTNERSHIP
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
13. Tanglble flxed assets
Plant and Flxtures and
machlnery
flttlng8
Total
Cogt or valuatlon
At 1 April 2023
Di8PO8al8
15,762
(3,374)
136,434
115,686)
152,196
(18.9691
At 31 March 2024
12,388
120,849
133,237
Deprnclatlon
At 1 April 2023
Charge for the year
On dispDsal8
16,762
136,204
230
116,685)
151,966
230
118,9591
13,374)
At 31 March 2024
12,388
120,849
133,237
book valuo
At 31 March 2024
At 31 March 2023
230
230
14. Debtors
2024
2023
Due wlthln ono yoar
Trade debtors
Other debtors
Prepayment6 and accrued income
31,717
40,286
40,912
35.889
54. 123
91.962
112,914
181.974
Page 22

COMMUNITY LEISURE SERVICES PARTNERSHIP
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
16. Credltord: Amounts falllng due wlth5n ono year
2024
2023
Bank loan8
Trade creditors
Other taxation and 80cial security
Other creditors
Accruals and deferred income
5.620
277,101
9,236
30.153
62,706
5,535
38T, 112
9.408
61,912
49,264
384,815
513,231
Included within Creditors Is an amount £239,053 (2023 - £212,059) owad to 3D Leisure Limited.
3D Lei8ure Limited provide thi8 charity with facilities management and all transacUon8 are on an am18
length ba818.
16. Credltor8: Amounts falllng due aft•r more than on• year
2024
2023
Bank loans
31,895
35.385
Page 23

COMMUNITY LEISURE SERVICES PARTNERSHIP
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
17. Statement of funds
Statement of funds - currnnt y•ar
Balanc• at
31 March
2024
Balance at 1
Apf112023
Incom• Expendlture
Unmtrlcted fund8
General FundB- all funds
1314.598) 2,005.552 11,956.4251 (265.4711
Statement of fundg - prlor y•ar
Balance at
31 March
2023
B818nce at
1 Apn'l 2022
Income Expgndlture
Unr••trlct•d fund8
General Fund8 - all funds
(176,947) 2,516,803 (2, 654,454)
{314, 598)
18. Analygls of net asg•ts betw•on funds
Analysls of not as•ets between fund8 - curr¢nt porlod
Unro8trf¢ted
funds
2024
Total
funds
2024
Current assets
Creditors due within one year
Creditors due in more than one year
1 $1,239
151,239
(384,815) 1384,8161
(31,895)
(31,8961
Total
(265.471) 1265,471)
Page 24

COMMUNITY LEISURE SERVICES PARTNERSHIP
NOTES TO THE FINANCIAL STATEMENT8
FOR THE YEAR ENDED 31 MARCH 2024
18. Analysls of not a$$ets between funds (contlnued)
Analy¥ls of net a88et8 between funds - prlor perlod
Endowment Unrnstricted
funds
funds
2023
2023
Total
funds
2023
Tangible fixed assets
Current assets
Creditor8 due within ong year
Creditors due in more than one year
230
233. 788
(513,231)
(35, 385)
230
233. 788
(513,231)
(35.385)
Total
(314, 598)
(314,598)
19. Reconclllatlon of n•t movoment In funds to n•t ca•h flow froffl operatlng actlvltle•
2024
2023
Net incomelexpenditure for the period (as per Statement of Financial
Activities)
49,127
(137, 651)
AdJustm•nts for:
Depreciation charge8
Decrease in debtors
IncreaBel(decrease) In creditors
230
69.060
(128,001)
7.400
27.436
41,266
Not cash used In opèratlng actlvltl•8
110,084)
(61,549)
Anatyjls of cash and caih •qulvalents
2024
2023
Cash in hand
38,326
51,814
Total cash and cash •qulvalents
38,326
51.814
Page 25

COMMUNITY LEISURE SERVICES PARTNERSHIP
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
21. Analysls of changes In net debt
At l Aprll
2023 Cash flows
At 31 March
2024
Cash at bank and in hand
Debt due within 1 year
Debt due after 1 year
51,814
16,536)
(35,386)
(13A89)
(85)
3.490
38,325
(5,620
{31,895
10,894
{10,0841
810
Pen8lon commltments
Th8 group operate8 a deflned contrlbutlon pension sch8m8. Th8 assets of th8 8ch8me are held separately
Irom those of the group in an Independently adminiBtered fund. The pension cost charge repreBent8
Contrib￿lon8 payable by the group to the fund and amounted to £13,410 {2023 £14,451), and £2,697
(2023 - £2,618) were payable to the fund at the balance sheet date and are Included in Gredrtors.
23. Operatlng lea￿ commltmenls
At 31 March 2024 the Charlty had commltments to make future mlnimum lease payments under non-
Cancellable operating leases as follows..
2024
2023
Not later than 1 year
Later than 1 year and not later than 5 years
244,491
331,989
206.692
390,815
676.466
597,507
24. Rolated party transa¢llon•
The Charity has not entered into any r8latad paty transaction during lh8 year, nor ar8 thera any
outstanding balance3 owing between related parties and the Charity at 31 March 2024.
Page 26