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2023-03-31-accounts

Page
Trustees'
report
1-9
Statement
oftrustees'
responsibilities 10
Independent
auditor's
report 11 - 13
Statement
offinancial
activities 14
Balance sheet 15-16
Statement
ofcash flows
17
Notes to the financial statements 18-37

Reference and administrative and administrative and administrative details
Registered charity name Newport
Live
Charity number 1162220
Company registration number 09323582
Registered office Newport
International
Sport Village
Regional
Swimming
Pool and Tennis Centre
Newport
Wales
NP19 4RA
Trustees DW Hayhoe
JR Harrhy - resigned 15th March 2023
KD Ward
SE Hazlehurst
M J Butler
DJ Mayer - resigned 23rd June 2022
N Jakomis - resigned 28th June 2022
K M Dew
PATilley
R M Turner
J Hughes
YForsey - appointed 23rd June 2022
R Begum - appointed 15th March 2023
BFlood - appointed 15th March 2023
Secretary Martyn Seaward
Key Management Personnel SWard - Chief Executive
M Seaward - Director ofFinance and Resources
N Sargeant - Director ofOperations
A Ovey - Commercial Director
Auditors Azets Audit Services
Ty Derw
Lime Tree Court
Cardiff Gate Business Park
Cardiff
CF23 8AB
Bankers Barclays Bank pic
1-5St David's Way
28 Working Street
Cardiff
CF102DP

Unrestricted Restricted Total Unrestricted Restricted Total
funds funds funds funds
2023 2023 2023 2022 2022 2022
Notes F 8 8 6 6 8
Inggmaftgm;
Donations
and
legacies 3 1,306,574 1,306,574 1,201,263 1,201,263
Charitable
activities
4 7,734,919 1,436,678 9,171,597 6,525,740 1,844,756 8,370,496
Investments 5 85,422 85,422 115,116 115,116
Total income 9,126,915 1,436,678 10,563,593 7,842,119 1,844,756 9,686,875
Emgndittttaua;
Charitable
activities
6 10,529,560 1,532,982 12,062,542 9,010,732 2,135,530 11,146,262
Net expenditure for the
year/
Net outgoing resources (1,402,645) (96,304) (1,498,949) (1,168,613) (290,774) (1,459,387)
Other recognised gains and losses
Actuarial
gain
on
defined
benefit
pension schemes 11,836,000 11,836,000 3,438,000 3,438,000
Net movement in funds 10,433,355 (96,304) 10,337,051 2,269,387 (290,774) 1,978,613
Fund balances at 1 April
2022 (5,669,370) 269,188 (5,400,182) (7,938,757) 559,962 (7,378,795)
Fund balances at 31
March 2023 4,763,985 172,884 4,936,869 (5,669,370) 269,188 (5,400, 182)

2023 2022
Notes 5
Fixed assets
Tangible assets 215,300 191,965
Current assets
Stocks 12 33,333 39,993
Debtors 13 1,186,661 1,924,542
Cash at bank and in hand 3,377,656 2,675,626
4,597,650 4,640,161
Creditors: amounts falling due within
one year (2,280,081) (2,262,308)
Net current assets 2,317,569 2,377,853
Total assets less current liabilities 2,532,869 2,569,818
Net assets excluding pension surplusl(deficit) 2,532,869 2,569,818
Defined benefit pension surplus/
(deficit) 17 2,404,000 (7,970,000)
Income funds
Restricted funds
~it df
d 18 172,884 269,188
Designated
funds
1,483,146 1,381,315
General unrestricted funds 3,280,839 (7,050,685)
4,763,985 (5,669,370)
4,936,869 (5,400,182)

2023 2022
Notes 8 8
Cash flows from operating activities
Cash generated
from operations
23 716,608 241,909
Investing activities
Purchase oftangible
fixed assets
(100,000)
Investment income received 85,422 115,116
Net cash
investing
(used in)/generated
activities
from (14,578) 115,116
Net cash used in financing activities
Net increase
in cash and cash equivalents
702,030 357,025
Cash and cash equivalents at beginning ofyear 2,675,626 2,318,601
Cash and cash equivalents at end of year 3,377,656 2,675,626

Donation s
and
leg acies
Unrestricted Unrestricted
funds funds
2023 2022
6 F
Donated goods and services 1,306,574 1,201,263

2023 2022
6 8
Operation ofsport, leisure, arts and cultural activities 5,490,025 2,819,497
Management
fees
2,181,496 2,181,496
Grants 1,500,076 3,369,503
9,171,597 8,370,496
Analysis
by fund
Unrestricted
funds
7,734,919 6,525,740
Restricted
funds
1,436,678 1,844,756
9,171,597 8,370,496
Grants
Sport Wales Core Programme 435,351 407,012
Welsh Government 384,785 258,532
Gwent Office ofthe Police and Crime Commissioner 181,000 181,000
Arts Council ofWales 194,961 481,539
Active Communities (5,000)
Federation of Disability Sport Wales 18,763 11,279
Street Games 6,000 13,500
Positive Futures - Other 90,485
Sport Wales - Other 11,605
Alliance ofSport 33,500
UK Youth 15,750 26,000
HMRC Coronavirus Job Retention Scheme 181,384
Leisure Hardship Fund 1,503,728
NCC - Summer ofFun &Winter of Well-being 139,481 130,060
UK Government
-
Kick Start 1,500
Velodrame
Dance
Studio 77,795
ACW Capital 50,000
Sports Development 39,569
1,500,076 3,369,503

Unrestricted Unrestricted
funds funds
2023 2022
6 6
Rents receivable 68,168 115,037
Interest receivable 17,254 79
85,422 115,116
Charitable
activities
2023 2022
6
Sta1fcosts 6,062,723 5,916,969
Depreciation
and
impairment 76,664 102,046
Other staff costs 187,907 130,576
Rent 650,091 648,113
Energy 739,549 610,372
NNDR 72,745 3,850
Water and sewage costs 39,310 71,202
Building maintenance 259,552 207,233
Cost ofshows and productions 834,174 253,565
Cost ofgoods for resale 248,946 103,469
Tools, equipment and chemicals 288,556 243,137
Partner organisation costs 142,940 121,989
Other costs 4,057 4,714
9,607,214 8,417,235
Share ofsupport costs (see note 7) 2,447,327 2,721,791
Share ofgovernance costs (see note 7) 8,001 7,236
12,062,542 11,146,262
Analysis
by fund
Unrestricted
funds
10,529,560 9,010,732
Restricted funds 1,532,982 2,135,530
12,062,542 11,146,262

Support Governance 2023 Support Governance 2022
costs costs costs costs
8 8 8
Staff costs 1,069,410 1,069,410 1,056,221 1,056,221
Premises and equipment 198,513 198,513 259,582 259,582
Operational costs 308,957 308,957 251,630 251,630
Administration 598,922 598,922 844,133 844,133
Marketing and
advertising 271,525 271,525 310,225 310,225
Audit fees 7,800 7,800 6,750 6,750
Board and trustee
expenses 201 201 486 486
2,447,327 8,001 2,455,328 2,721,791 7,236 2,729,027
Analysed between
Charitable activities 2,447,327 8,001 2,455,328 2,721,791 7,236 2,729,027

The average
monthly
number ofemployees
during th
e year was:
2023 2022
Number Number
Total employees 297 278
Employment
costs
2023 2022
6
Wages and salaries 4,661,724 4,400,406
Social security costs 350,720 313,156
Other pension costs 2,119,689 2,259,628
7,132,133 6,973,190

2023 2022
Number Number

Tangible fix ed assets
improvements Equipment Total
to propertyf
Cost
At 1 April 2022 51,360 648,237 699,597
Additions 100,000 100,000
At 31 March 2023 51,360 748,237 799,597
Depreciation and impairment
At 1 April 2022 24,401 483,231 507,632
Depreciation charged in the year 9,197 67,468 76,665
At 31 March 2023 33,598 550,699 584,297
Canying
amount
At 31 March 2023 17,762 197,538 215,300
At 31 March 2022 26,959 165,006 191,965

12 Stocks
2023 2022
5 8
Finished goods and goods for resale 33,333 39,993
13 Debtors
2023 2022
Amounts falling due within one year: 5 5
Trade debtors 527,543 1,133,563
Other debtors 11,750 11,750
Prepayments
and accrued income
647,368 779,229
1,186,661 1,924,542
14 Creditors: amounts
falling
due within one year
2023 2022
Notes 6 8
Other taxation and social security 125,413 82,083
Deferred income 15 551,124 428,803
Trade creditors 95,510 239,424
Other creditors 50,427
Accruals 1,508,034 1,461,571
2,280,081 2,262,308
15 Deferred income
2023 2022
5 5
Other deferred income 551,124 428,803
Deferred income is included in the financial statements as follows:
2023 2022
5 8
Deferred income is included within:
Current liabilities 551,124 428,803
Movements
in
the year

Deferred income at 1 April 2022 428,803 123,172
Released from previous
periods
(428,803) (553,180)
Resources deferred in the year 551,124 858,811
Deferred income at 31 March 2023 551,124 428,803
Provisions
for liabilities
2023 2022
5 8

Kay assumptio ns
2023 2022
'/o O/o
Discount rate 4.75'/o 2.75
Expected rate ofincrease ofpensions in payment 2.95'/0 3.15
Expected rate ofsalary increases 3.45'/a 345
Mortality assumptions
The assumed life expectations on retirement at age 65are:
2023 2022
Years Years
Retiring today
- Males 18 20.5
-Females 23 23.2
Retiring
in 20
years
-Males 21 21.8
-Females 25 25.1

17 Retirement
benefit schemes
Retirement
benefit schemes
(Continued)
Amounts
recognised
in the profit
and loss account:
2023 2022
2 8
Current
service cost
1,879,000 2,049,000
Net interest on defined
benefit
liability/(asset) 235,000 214,000
Total costs 2,114,000 2,263,000
Amounts
taken to other comprehensive
income:
2023 2922
6 8
Actual return on scheme assets 64,000 (908,000)
I ess: calculated
interest element
463,000 311,000
Return
on scheme assets
excluding interest income 527,000 (597,000)
Actuarial changes related to obligations (12,363,000) (2,841,000)
Total costs/(income) (11,836,000) (3,438,000)
The
amounts
included
in the balance sheet arising from the charity's
obligations
in respect ofdefined
benefit plans are as follows:
2023 2022
f 8
Present value ofdefined benefit obligations (1,696,000) 24,419,000
Fair value of plan assets (708,000) (16,449,000)
(Surplus)/deficit
in scheme
(2,404,000) 7,970,000
Movements
in the present
value ofdefined benefit obligations:
2023
5
Liabilities at 1 April 2022 7,970,000
Current service cost 1,879,000
Benefits paid (129,000)
Contributions
from scheme members
249,000
Actuarial gains and losses (12,363,000)
Interest cost 698,000
At 31 March 2023 (1,696,000)

17 Retirement benefit schemes (Continued)
Movements in the fair value of plan assets:
2023
8
Fair value ofassets at 1 April 2022
Interest income 463,000
Return on plan assets (exduding amounts induded in net interest) (527,000)
Benefits paid (129,000)
Contributions by the employer 652,000
Contributions by scheme members 249,000
At 31 March 2023 708,000
The fair value ofplan assets at the reporting
period
end was as follows:
2023 2022
8 6
Equity instruments 559,320 13,323,690
Debt instruments 21,240 2,631,840
Property 120,360 493,470
Cash 7,080
708,000 16,449,000
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Balance at Balance at Transfers Balance at
1Apdl 2021 1 Apdil 2022 31 March 2023
6 6 8
Business re-engineering 154,000 154,000 154,000
Structural rewrganisafion 100,000 100,000 100,000
Maintenance and development ofthe
estate 520,489 441,819 962,308 69,299 1,031,607
Fixed asset fund 257,534 (92,527) 165,007 32,532 197,539
1,032,023 349,292 1,381,315 101,831 1,483,146

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2023 2022
6
Within one year 50,688 50,688
Between two and five years 13,054 67,584
63,742 118,272

Newport
City Council acts as the principal
Newport
City Council acts as the principal
funder funder and a member a member a member of Newport of Newport Live. During the year grants, Live. During the year grants, Live. During the year grants,
management
fees and other services
amounting to 54,470,538 (2022: 55,930,929)were received from, and
purchases
off394,392 (2022:f563,054) were made to
Newport City Council. The grants
and management
fees did
not have
any
performance
related
conditions attached to them. At the year-end date, amounts
totalling 93268,942 (2022:9931,193)were owed to Newport Live by Newport City Council and Newport
Live
owed Newport
City Council gnil (2022:
f10,693).
23 Cash generated
from operations
2023 2022
6
Surplus for the year (1,498,948) (1,459,385)
Adjustments
for:
Investment
income recognised
in statement
offinancial activities (85,422) (115,116)
Depreciation
and impairment
oftangible
fixed assets 76,664 102,046
Difference between
pension charge and cash contributions
1,462,000 1,650,000
Movements
in working
capital:
Decrease
in stocks
6,660
Decrease/(increase)
in debtors
737,881 (782,533)
(Decrease)/increase
in creditors
(104,548) 541,266
Increase
in deferred income
122,321 305,631
Cash generated
from operations
716,608 241,909
24 Analysis
ofchanges
in net funds