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2024-08-31-accounts

REGISTERED COMPANY NUMBER: 06995775 (England and Wales) REGISTERED CHARITY NUMBER: 1160988

REPORT OF THE TRUSTEES AND

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST AUGUST 2024

FOR

THE GOOD GYM

THE GOOD GYM

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST AUGUST 2024

Page
Report of the Trustees 1 to 3
Independent Examiner's Report 4
Statement of Financial Activities 5
Balance Sheet 6 to 7
Cash Flow Statement 8
Notes to the Cash Flow Statement 9
Notes to the Financial Statements 10 to 16
Detailed Statement of Financial Activities 17 to 18

THE GOOD GYM

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST AUGUST 2024

The Trustees are pleased to present GoodGym's annual report and accounts for the year ended 31st August 2024.

In this period GoodGymers (GoodGym volunteers) carried out 9,264 group sessions and completed 3,162 tasks and visits for 1,059 older people. We completed 36,621 good deeds in total, showing positive improvement on last year. At the start of the year, GoodGym was active in 61 areas and remained active in those areas by 31 August 2024.

At the start of the period GoodGym had 21,691 members and 135,740 signups. This grew to 22,844 members by 31 August 2024, with over 137,583 signups. A member is someone making a commitment to regular participation and a signup is someone who signs up to the website with a minimum of their name and email.

During the year, we have been facilitating a new evaluation of our work by the London School of Economics Centre for Economic Performance. Qualitative feedback received and internal surveying, shows that we are continuing to have positive impact in line with previous evaluations.

The Trustees confirm that the Annual Report and financial statements of the company comply with the Charity's trust deed, current statutory requirements, the requirements of the company's governing document and the provisions of the Financial Reporting Standard for Smaller Entities, applicable in the UK and Republic of Ireland (FRS 102).

OBJECTIVES AND ACTIVITIES

Objectives and aims

GoodGym is a community of people who get fit by doing good. We provide social contact and practical help to older people, and practical volunteering support for community projects.The Trustees confirm that GoodGym operates for the public benefit to promote good citizenship by offering opportunities to combine physical exercise with volunteering.

GoodGym's activities:

  1. Group sessions: GoodGymers run, walk or cycle as a group or independently to work as a group to provide support to community organisations. We complete tasks such as clearing leaves in parks, sorting food bank donations or shifting woodchip in community gardens.

  2. Social visits: GoodGymers are matched with an isolated and/or lonely older person in their area, where the GoodGymer stops for a weekly social visit during their exercise.

  3. Missions: GoodGymers carry out one-off practical tasks such as changing smoke alarm batteries, moving furniture or clearing a garden, for isolated older people

FINANCIAL REVIEW

Financial position

Our income in the year was £596,693 and expenditure was £925,720. At the end of the year we carried over £417,815 to the next financial year, including £164,940 of restricted funding.

Reserves policy

The charity’s reserves should provide the organisation with adequate financial stability and the means for it to meet its social objectives for the foreseeable future.

During this period, we have spent restricted expenditure on delivery, as planned and agreed with funders. However, we have received less brand partnership and grant income than in previous years. The combination of these factors has meant that we have made an overall loss. With funded projects ending, we have taken action to reduce costs accordingly. We continue to monitor the adequacy of our financial resources and have finished the year well above our levels of required reserves and with a smaller cost commitment.

The CEO , business operations manager and the Trustees review the amount of reserves that are required to ensure that they are adequate to fulfil the charity’s continuing obligations every two months at Trustees meetings. Our CEO and business operations manager review the cashflow on a fortnightly basis. We aim to maintain the organisation's reserves and confirmed income at a level which is at least equivalent to six months operational expenditure. Should reserves and confirmed income drop below this amount, the Trustees are informed immediately.

Page 1

THE GOOD GYM

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST AUGUST 2024

FINANCIAL REVIEW

Going concern

After making appropriate enquiries, the Trustees have a reasonable expectation to believe the company has adequate resources to continue in operational existence for the foreseeable future. For this reason they adopt the going concern basis in preparing the financial statements.

The Trustees have considered the major risks to which the charity is exposed, and have reviewed those risks and established systems and procedures to manage them.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Constitution

The Good Gym (operating as GoodGym) was incorporated on 20th August 2009 as a Company limited by Guarantee, number 06995775 and as of 19th March 2015 registered with the Charity Commission of England and Wales under number 1160988. The Good Gym acts according to its Memorandum and Articles of Association.

This is the ninth report made by the Trustees, covering the period from 1st September 2023 to 31st August 2024.

Method of appointment or election of Trustees

The management of the company is the responsibility of the Trustees who are elected and co-opted under the terms of the deed.

Organisational structure and decision making

The Trustees have control of the Charity, its property and funds. They met every two months during this year. The Trustees attend GoodGym events and meetings and provide ongoing support to the CEO and other staff. All Trustees give their time freely and no Trustee received remuneration in the year. Ivo Gormley is appointed Chief Executive Officer.

Each GoodGym area has a part-time area activator working on a freelance basis, and GoodGym has an administrative team which supports the area activators and members.

During this year the GoodGym administrative team was made up of 15 PAYE staff and approximately 55 freelance part-time staff.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number

06995775 (England and Wales)

Registered Charity number

1160988

Registered office

15a Station Road Epping Essex CM16 4HG

Trustees

R B L Marvel (resigned 13.3.24) P J Miller (resigned 3.11.23) P Hay Ms T Greene Ms R Forbes Ms R Docherty Ms A Osunsade K C Bounds (appointed 13.3.24) Ms J R Ashcroft (appointed 3.11.23) Mx R J McAlees (appointed 13.3.24)

Page 2

THE GOOD GYM

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST AUGUST 2024

REFERENCE AND ADMINISTRATIVE DETAILS Company Secretary I A Gormley

Bankers

Natwest Bank Plc 403 Bethnal Green Road London E2 0AF

Approved by order of the board of trustees on 7th May 2025 and signed on its behalf by:

Ms J R Ashcroft - Trustee

Page 3

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE GOOD GYM

Independent examiner's report to the trustees of The Good Gym ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31st August 2024.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act 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; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Natalie Floyd, ACA

The Institute of Chartered Accountants in England and Wales

14th May 2025

Page 4

THE GOOD GYM

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST AUGUST 2024

Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
EXPENDITURE ON
Charitable activities
3
Charitable activities
Other
Total
NET INCOME/(EXPENDITURE)
Transfers between funds
11
Net movement in funds
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
Unrestricted
fund
£
306,273
662,277
8,993
671,270
(364,997)
(366)
(365,363)
618,238
252,875
Restricted
funds
£
290,420
251,210
3,240
254,450
35,970
366
36,336
128,604
164,940
2024
Total
funds
£
596,693
913,487
12,233
925,720
(329,027)
-
(329,027)
746,842
417,815
2023
Total
funds
£
821,987
1,010,274
40,156
1,050,430
(228,443)
-
(228,443)
975,285
746,842

The notes form part of these financial statements

Page 5

THE GOOD GYM

BALANCE SHEET 31ST AUGUST 2024

Unrestricted
fund
Notes
£
FIXED ASSETS
Tangible assets
8
346
CURRENT ASSETS
Debtors
9
10,509
Cash at bank
292,350
302,859
CREDITORS
Amounts falling due within one year
10
(50,330)
NET CURRENT ASSETS
252,529
TOTAL ASSETS LESS CURRENT
LIABILITIES
252,875
NET ASSETS
252,875
FUNDS
11
Unrestricted funds
Restricted funds
TOTAL FUNDS
Restricted
funds
£
-
-
164,940
164,940
-
164,940
164,940
164,940
2024
Total
funds
£
346
10,509
457,290
467,799
(50,330)
417,469
417,815
417,815
252,875
164,940
417,815
2023
Total
funds
£
963
116,907
728,443
845,350
(99,471)
745,879
746,842
746,842
618,238
128,604
746,842

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st August 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st August 2024 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

The notes form part of these financial statements

continued...

Page 6

THE GOOD GYM

31ST AUGUST 2024

BALANCE SHEET - continued

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 7th May 2025 and were signed on its behalf by:

J R Ashcroft - Trustee

The notes form part of these financial statements

Page 7

THE GOOD GYM

CASH FLOW STATEMENT FOR THE YEAR ENDED 31ST AUGUST 2024

Notes
Cash flows from operating activities
Cash generated from operations
1
Net cash used in operating activities
Cash flows from investing activities
Purchase of tangible fixed assets
Net cash provided by/(used in) investing activities
Change in cash and cash equivalents in
the reporting period
Cash and cash equivalents at the
beginning of the reporting period
Cash and cash equivalents at the end of
the reporting period
2024
£
(271,153)
(271,153)
-
-
(271,153)
728,443
457,290
2023
£
(278,043)
(278,043)
(1,008)
(1,008)
(279,051)
1,007,494
728,443

The notes form part of these financial statements

Page 8

THE GOOD GYM

NOTES TO THE CASH FLOW STATEMENT FOR THE YEAR ENDED 31ST AUGUST 2024

1. RECONCILIATION OF NET EXPENDITURE TO NET CASH FLOW FROM OPERATING ACTIVITIES

Net expenditure for the reporting period (as per the Statement of
Financial Activities)
Adjustments for:
Depreciation charges
Decrease/(increase) in debtors
(Decrease)/increase in creditors
Net cash used in operations
2024
£
(329,027)
617
106,398
(49,141)
(271,153)
2023
£
(228,443)
1,020
(62,234)
11,614
(278,043)

2. ANALYSIS OF CHANGES IN NET FUNDS

Net cash At 1.9.23
£
Cash flow
£
At 31.8.24
£
Cash at bank 728,443 (271,153) 457,290
728,443 (271,153) 457,290
Total 728,443 (271,153) 457,290

The notes form part of these financial statements

Page 9

THE GOOD GYM

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST AUGUST 2024

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer equipment - 33% on cost

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

continued...

Page 10

THE GOOD GYM

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST AUGUST 2024

2. DONATIONS AND LEGACIES

2024
£
Grants
223,138
Corporate partners
55,745
Branch contracts
95,934
Member donations
173,741
Other donations
48,135
596,693
Grants received, included in the above, are as follows:
2024
£
Other grants
223,138
3.
CHARITABLE ACTIVITIES COSTS
Charitable activities
4.
SUPPORT COSTS
Governance
Management
Finance
Depreciation
costs
£
£
£
£
Other resources expended
1,419
762
617
9,435
5.
NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
2024
£
Depreciation - owned assets
617
2023
£
354,975
161,294
61,499
173,327
70,892
821,987
2023
£
354,975
Direct
Costs
£
913,487
Totals
£
12,233
2023
£
1,020

6. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31st August 2024 nor for the year ended 31st August 2023.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31st August 2024 nor for the year ended 31st August 2023.

continued...

Page 11

THE GOOD GYM

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST AUGUST 2024

7. STAFF COSTS

7. STAFF COSTS
2024 2023
£ £
Wages and salaries 461,614 507,272
Other pension costs 8,800 10,257
470,414 517,529
The average monthly number of employees during the year was as follows:
Full time staff 2024
15
2023
15
The number of employees whose employee benefits (excluding employer pension costs) exceeded £60,000 was:
£60,001 - £70,000 2024
1
2023
-
8. TANGIBLE FIXED ASSETS
COST Computer
equipment
£
At 1st September 2023 and
31st August 2024 11,420
DEPRECIATION
At 1st September 2023 10,457
Charge for year 617
At 31st August 2024 11,074
NET BOOK VALUE
At 31st August 2024 346
At 31st August 2023 963
9. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Other debtors 2024
£
10,509
2023
£
116,907

continued...

Page 12

THE GOOD GYM

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST AUGUST 2024

10. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Social security and other taxes
VAT
Other creditors
2024
£
2,790
16,395
31,145
50,330
2023
£
7,707
67,189
24,575
99,471

11. MOVEMENT IN FUNDS

Unrestricted funds
General fund
Restricted funds
Sport England - Core Market
Norfolk CF
Rayne Foundation
London marathon Charitable Trust
London Borough of Kingston
Masonic Charitable Trust
Big Lottery Climate Fund Earth Watch
Lottery Community Fund - Reaching
Communities Grant
The Dulverton Trust
Wesleyan Foundation
NPower Foundation
Boots Charity Trust
Session Equipment
Lewisham Council
Frank Branston Fund
Heart of Bucks Community Foundation
Camden Climate Fund
The Britford Bridge Trust
Merton Sports Fund
London Borough of Bromley
TOTAL FUNDS
At 1.9.23
£
618,238
91,113
-
41
10,000
968
11,324
15,158
-
-
-
-
-
-
-
-
-
-
-
-
-
128,604
746,842
Net
movement
in funds
£
(364,997)
(91,113)
3,392
14,908
-
(542)
(11,412)
(1,111)
36,370
28,635
9,601
14,457
7,064
225
(278)
536
6,802
3,475
8,500
3,550
2,911
35,970
(329,027)
Transfers
between
funds
£
(366)
-
-
-
-
-
88
-
-
-
-
-
-
-
278
-
-
-
-
-
-
366
-
At
31.8.24
£
252,875
-
3,392
14,949
10,000
426
-
14,047
36,370
28,635
9,601
14,457
7,064
225
-
536
6,802
3,475
8,500
3,550
2,911
164,940
417,815

continued...

Page 13

THE GOOD GYM

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST AUGUST 2024

11. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Restricted funds
Sport England - Core Market
Norfolk CF
Rayne Foundation
London Borough of Kingston
Masonic Charitable Trust
Big Lottery Climate Fund Earth Watch
Lottery Community Fund - Reaching
Communities Grant
Shanley Foundation
The Dulverton Trust
Wesleyan Foundation
NPower Foundation
Boots Charity Trust
Session Equipment
Lewisham Council
Wixamtree Tust
Frank Branston Fund
Heart of Bucks Community Foundation
Camden Climate Fund
The Britford Bridge Trust
Merton Sports Fund
London Borough of Bromley
TOTAL FUNDS
Incoming
resources
£
306,273
-
3,917
20,000
-
-
29,200
86,710
2,000
35,975
19,111
17,082
9,143
698
20,000
4,000
5,000
8,000
4,630
10,000
5,000
9,954
290,420
596,693
Resources
Movement
expended
in funds
£
£
(671,270)
(364,997)
(91,113)
(91,113)
(525)
3,392
(5,092)
14,908
(542)
(542)
(11,412)
(11,412)
(30,311)
(1,111)
(50,340)
36,370
(2,000)
-
(7,340)
28,635
(9,510)
9,601
(2,625)
14,457
(2,079)
7,064
(473)
225
(20,278)
(278)
(4,000)
-
(4,464)
536
(1,198)
6,802
(1,155)
3,475
(1,500)
8,500
(1,450)
3,550
(7,043)
2,911
(254,450)
35,970
(925,720)
(329,027)

continued...

Page 14

THE GOOD GYM

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST AUGUST 2024

11. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

At 1.9.22
£
Unrestricted funds
General fund
964,049
Restricted funds
Lottery Community Fund - Digital Fund
10,236
Sport England - Core Market
-
Rayne Foundation
-
London marathon Charitable Trust
-
London Borough of Kingston
1,000
Masonic Charitable Trust
-
Big Lottery Climate Fund Earth Watch
-
11,236
TOTAL FUNDS
975,285
Comparative net movement in funds, included in the above are as
Unrestricted funds
General fund
Restricted funds
Lottery Community Fund - Digital Fund
Sport England - Core Market
Rayne Foundation
London marathon Charitable Trust
London Borough of Kingston
Masonic Charitable Trust
Big Green Micro Grant
Big Lottery Climate Fund Earth Watch
TOTAL FUNDS
Net
movement
in funds
£
(331,268)
(24,779)
91,113
41
10,000
(32)
11,324
15,158
102,825
(228,443)
follows:
Incoming
resources
£
647,952
-
91,113
30,000
10,000
-
20,000
250
22,672
174,035
821,987
Transfers
between
funds
£
(14,543)
14,543
-
-
-
-
-
-
14,543
-
Resources
expended
£
(979,220)
(24,779)
-
(29,959)
-
(32)
(8,676)
(250)
(7,514)
(71,210)
(1,050,430)
At
31.8.23
£
618,238
-
91,113
41
10,000
968
11,324
15,158
128,604
746,842
Movement
in funds
£
(331,268)
(24,779)
91,113
41
10,000
(32)
11,324
-
15,158
102,825
(228,443)

continued...

Page 15

THE GOOD GYM

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST AUGUST 2024

12. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31st August 2024.

Page 16

THE GOOD GYM

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST AUGUST 2024

INCOME AND ENDOWMENTS
Donations and legacies
Grants
Corporate partners
Branch contracts
Member donations
Other donations
Total incoming resources
EXPENDITURE
Charitable activities
Salaries and national insurance
Pensions
Freelance assistance
Insurance
Events and marketing
Website and computer consumables
Volunteer recruitment, events and marketing
Staff training
Recruitment
Sundry expenses
Support costs
Management
Rent and rates
Telephone
Postage and stationery
Travelling expenses
Finance
Bank charges
Depreciation
Depreciation of tangible fixed assets
Governance costs
Accountancy
Legal and professional fees
2024
£
223,138
55,745
95,934
173,741
48,135
596,693
596,693
461,614
8,800
349,571
2,535
20,074
25,001
37,089
640
5,983
2,180
913,487
-
253
155
1,011
1,419
762
617
6,195
3,240
9,435
2023
£
354,975
161,294
61,499
173,327
70,892
821,987
821,987
507,272
10,257
370,201
2,485
16,513
28,952
57,747
4,419
4,695
7,733
1,010,274
187
136
327
2,626
3,276
765
1,020
5,900
29,195
35,095

This page does not form part of the statutory financial statements

Page 17

THE GOOD GYM

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST AUGUST 2024

Total resources expended
Net expenditure
2024
£
925,720
(329,027)
2023
£
1,050,430
(228,443)

This page does not form part of the statutory financial statements

Page 18