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|||Page|
|---|---|---|
|Trustees'
report||1-2|
|Statement ofTrustees'|responsibilities||
|independent
auditor's|report|4-6|
|Statement offinancial|activities||
|Balance sheet||8-9|
|Statement ofcash flows||10|
|Notes tothe financial|statements|11-22|
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||||Unrestricted|Restricted|Total|Unrestricted|Restricted|Total|
|---|---|---|---|---|---|---|---|---|
||||funds|funds||funds|funds||
||||2023|2023|2023|2022|2022|2022|
|||Notes||R||R|||
|n
m
an
e|ow|e|from||||||
|Donations
and|||||||||
|legacies||||||450||450|
|Charitable
activities|||651,151||651,151|428,409||428,409|
|Investments|||732||732|13'||13|
|Other income||||||81,308||81,308|
|Total income|||551,883||651,883|510,180||510,180|
|Ex enditure
on".|||||||||
|Charitable
activities||8|489,426|6,416|495,842|413,895|6,416|420,311|
|Net incomingl(outgoing)|||||||||
|resources before|||||||||
|transfers|||62,457|(6,416)|66,041|96,286|(6,416)|89,869|
|Gross transfers|||||||||
|between
funds|||(168)|168|||||
|Net Incomel(expenditure)|||||||||
|forthe yearl|||||||||
|Net movement|in funds||62,289|(6,248)|66,041|96,285|(6,416)|89,869|
|Fund balances|at 1|April|||||||
|2022|||305,554|93,992|399,546|209,269|100,408|309,677|
|Fund balances|at 31||||||||
|March 2023|||367,843|87;744|455,587|305,554|93,992|399,546|
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||||2023||2022||
|---|---|---|---|---|---|---|
|||Notes|R||||
|Fixed assets|||||||
|Tangible assets||12||382,259||367,538|
|Current assets|||||||
|Stocks||14|6,008||2,475||
|Debtors||13|4,811||9,052||
|Cash at bank and in|hand||209,116||176,557||
||||219,934||188,084||
|Creditors: amounts|falling due within||||||
|one year|||(38,572)||(34,484)||
|Net current assets||||181,362||153,600|
|Total assets less current liabilities||||563,621||521,138|
|Creditors: amounts|falling due after||||||
|more than one year||||(108,034)||(121,692)|
|||||455,587||399,546|
|income funds|||||||
|Restricted funds||19||87,744||93,992|
|Unrestricted
funds -|enerai||||||
|Designated
funds|||19,024||19,437||
|General unrestricted|funds||348,819||286,117||
|||||367,843||305,554|
|||||466,587||399,546|
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|||||2023||2022||
|---|---|---|---|---|---|---|---|
||||Notes|||||
|Gash flows from operating||activities||||||
|Cash generated
from operations|||23||85,305||128,140|
|Investing|activities|||||||
|Purchase|oftangible fixed assets|||(40,380)||(34,453)||
|Investment|income received|||732||13||
|Net cash used in investing||activities|||(39,648)||(34,440)|
|Financing|activities|||||||
|Repayment|ofborrowings|||(3,490)||3,877||
|Repayment|ofbank loans|||(9,609)||(3,933)||
|Net cash|used in financing|activities|||(13,099)||(56)|
|Net increase
in cash and cash equivalents|||||32,558||93,644|
|Cash and|cash equivalents|at beginning|ofyear||176,557||82,913|
|Gash and|cash equivalents|at end of|year||209,115||176,557|
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|3|Donations|and legacies|||
|---|---|---|---|---|
||||Total|Unrestricted|
|||||funds|
|||||general|
||||2023|2022|
||||R|K|
||Donations|and gifts||450|
|4|Charitable|activities|||
||||Leisure|Leisure|
|---|---|---|---|---|
||||facilities|facilities|
||||2023|2022|
|||||R|
|Sales within|charitable|activities|510,270|396,152|
|Fitness studio|||58,250|45,962|
|Fitness studio expenditure|||(17,369)|(13,705)|
||||551,151|428,409|
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|||Unrestricted|Unrestricted|
|---|---|---|---|
|||funds|funds|
|||general|general|
|||2023|2022|
|interest|receivable|732|13|
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|||||Total|Unrestricted|
|---|---|---|---|---|---|
||||||funds|
||||||general|
||||||2022|
|Government||grants|||56,308|
|Insurance|claim for Covid-19 interruption||ofbusiness|||
||||||25,000|
||||||81,308|
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|Support c|osts|||||
|---|---|---|---|---|---|
|||Support|Governance|2023|2022|
|||costs|costs|||
||||R|||
|Audit fees|||840|840|840|
|Legal and|professional||150|150|156|
|Accountancy|||3,240|3,240|3,240|
||||4,230|4,230|4,236|
|Analysed|between|||||
|Charitable|activities||4,230|4,230|4,236|
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|||Total|Total|
|---|---|---|---|
|||2023|2022|
|Staff costs||344,114|282,797|
|Depreciation|and impairment|25,660|24,293|
|Water rates||10,665|9,018|
|Insurance||18,929|12,924|
|Light and heat||42,773|32,830|
|Repairs and maintenance||12,185|16,916|
|Advertising
and office supplies||4,095|5,158|
|Telephone||4,121|2,492|
|Sundry expenses||1,205|1,016|
|Subscriptions||5,960|5,442|
|Pool running|expenses|7,626|8,737|
|Bank charges||3,568|2,568|
|Other interest|paid|4,700|5,110|
|Private health|cover||2,385|
|Staff training||6,011|4,389|
|||491,612|416,075|
|Share ofgovernance
costs (see note 7)||4,230|4,236|
|||495,842|420,311|
|Analysis
by|fund|||
|Unrestricted|funds - general|489,426|413,896|
|Restricted
funds||6,416|6,416|
|||496,842|420,311|
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|Employees||(Continued)|
|---|---|---|
|Employment
costs|2023|2022|
||K||
|Wages and salaries|317,136|263,615|
|Social security costs|19,080|13,738|
|Other pension costs|7,898|5,444|
||344,114|282,797|
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|12|Tangible fixed assets|Tangible fixed assets|||||
|---|---|---|---|---|---|---|
|||||Swimming|Fixtures,|Total|
|||||pool a|fittings
tL||
|||||building|equipment||
||||||R||
||Cost||||||
||At 1 April 2022|||682,299|133,400|815,699|
||Additions|||38,326|2,054|40,380|
||At 31 March|2023||720,625|135,454|856,079|
||Depreciation|and impairment|||||
||At 1 April 2022|||315,342|132,818|448,160|
||Depreciation|charged|in the year|24,967|693|25,660|
||At 31 March|2023||340,309|133,511|473,820|
||Carrying
amount||||||
||At 31 March|2023||380,316|1,943|382,259|
||At 31 March|2022||366,956|582|367,538|
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|13|Debtors||||||
|---|---|---|---|---|---|---|
||||||2023|2022|
||Amounts
falling due||within one year:||||
||Trade debtors||||2,577|6,419|
||Prepayments|and accrued income|||2,234|2,633|
||||||4,811|9,052|
|14|Stocks||||||
||||||2023|2022|
||||||f.|K|
||Goods held for resale||and consumables||6,008|2,475|
|15|Creditors: amounts||falling due within one year||||
||||||2023|2022|
|||||Notes|||
||Bank loans|||17|9,849|9,606|
||Other borrowings||||10,857|10,641|
||Other taxation|and social security|||4,787|3,744|
||Trade creditors||||2,395|4,439|
||Accruals and|deferred|income||10,684|6,054|
||||||38,572|34,484|
|16|Creditors: amounts||falling due after more than one year||||
||||||2023|2022|
|||||Notes|||
||Bank loans|||17|26,609|36,461|
||Other borrowings||||81,425|85,131|
||||||108,034|121,592|
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|||2023|2022|
|---|---|---|---|
|Bank loans||36,458|46,067|
|Other loans||92,282|95,772|
|||128,740|141,839|
|Payable|within one year|20,706|20,247|
|Payable|after one year|108,034|121,592|
|Amounts|included
above which fall due after five years:|||
|Payable|by instalments|64,449|69,016|
##
|||||Balance at|Resources|Balance at|Resources|Balance at|
|---|---|---|---|---|---|---|---|---|
||||1|April 2021|expended|1April 2022|expended
31|itilarch 2023|
||||||||E||
|Building|Development|Fund||19,850|(413)|19,437|(413)|19,024|
|||||19,850|(413)|19,437|(413)|19,024|
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|||Balance at|Resources|Balance at|Resources|Transfers|Balance at|
|---|---|---|---|---|---|---|---|
|||1April 2021|expended|1 April 2022|expended||31March 2023|
|Roof Replacement|Fund|79,502|(2,599)|76,903|(2,599)||74,304|
|Pool Cover Replacement||||||||
|Fund||1,880|(1,024)|856|(1,024)|168||
|Boiler Replacement|Fund|19,026|(2,793)|16,233|(2,793)||13,440|
|||100,408|(6,416)|93,S92|(6,416)|168|87,744|
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||||||||||||2023|2022|
|---|---|---|---|---|---|---|---|---|---|---|---|---|
|||||||||||||R|
||Within one year||||||||||789|789|
||Between two and five years|||||||||||789|
||||||||||||789|1,578|
||The amount
recognised
in|the||statement|||of financial||activities as|an expense|in the period|in respect of|
||operating
leases||||totalled||||E2,151|(2022||F2,399).|
|22|Related party transactions||||||||||||
||There were no disclosable|related|||party|transactions||during the year||(2022 - none).|||
|23|Cash generated
from operations||||||||||2023|2022|
||Surplus for the year||||||||||56,041|89,869|
||Adjustments
for:||||||||||||
||investment
income recognised|||in|statement||offinancial||activities||(732)|(13)|
||Depreciation
and impairment||oftangible|||fixed assets|||||25,660|24,293|
||Movements
in working
capital:||||||||||||
||(Increase)/decrease
in stocks||||||||||(3,533)|1,899|
||Decrease
in debtors||||||||||4,241|8,042|
||Increase
in creditors||||||||||3,628|4,050|
||Cash generated
from operations||||||||||85,305|128,140|