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||||Contents||
|---|---|---|---|---|
|Reference and Administrative||Details|||
|Trustees'
Report||||2to5|
|Statement ofTrustees'|Responsibilities||||
|Independent
Auditors'|Report|||7to 10|
|Statement ofFinancial|Activities||||
|Balance Sheet||||12|
|Statement ofCash Flows|||||
|Notes tothe Financial|Statements|||14to 27|
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|Trustees||||Mr Paul David Smith, Managing|Mr Paul David Smith, Managing|Mr Paul David Smith, Managing|Mr Paul David Smith, Managing|Director|
|---|---|---|---|---|---|---|---|---|
|||||Mr Saqib Mohammed||Hussain|||
|||||Ms Alice De Araujo|||||
|||||Mr David Robert Payne|||||
|||||Ms Jennifer Claire Green|||||
|||||Mr Dennis Anthony|Shannon||||
|Secretary||||Mr William
Brock Russell|||Pinnock||
|Charity Registration||Number||1167366|||||
|Company|Registration||Number|09515855|||||
|||||The charity
is incorporated|||in England LWales,||
|Registered|ONce|||30Burton Road|||||
|||||Withington|||||
|||||Manchester|||||
|||||M20 3EB|||||
|Auditor||||The Moffatts Partnership|||LLP||
|||||Progress House|||||
|||||396Wilmslow
Road|||||
|||||Withington|||||
|||||Manchester|||||
|||||M20 3BN|||||
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|||Unrestricted|Restricted|Total|Total|
|---|---|---|---|---|---|
||Note|fundsf|funds
E|2022
f|2021
E (As restated)|
|Income and Endowments|from:|||||
|Donations
and legacies||102,164|151,951|254,115|169,766|
|Charitable
activities||978,979||978,979|352,735|
|investment
income||118||118|330|
|Total income||1,081,261|151,951|1,233,212|522,831|
|Expenditure
on:||||||
|Charitable
activities||(811,868)||(811,868)|(604,864)|
|Total expenditure||(811,86S)||(811,868)|(604,864)|
|Net income/(expenditure)||269,393|151,951|421,344|(82,033)|
|Transfers between funds||151,951|(151,951)|||
|Net movement
in funds||421,344||421,344|(82,033)|
|Reconciliation
offunds||||||
|Total funds brought forward||678,568||678,568|760,601|
|Total funds carried forward|20|1,099,912||1,099,912|678,568|
##
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|||Balance Sheet asat|$1March 2022|||
|---|---|---|---|---|---|
|||||2022|2021|
||||Note|f|f(As restated)|
|Fixed assets||||||
|Tangible assets|||15|482,271|330,159|
|Current assets||||||
|Debtors|||16|62,250|1,749|
|Cash at bank|and in hand||17|658,698|385,696|
|||||720,948|387,445|
|Creditors: Amounts||falling due within one year|18|(103,307)|(39,036)|
|Net current|assets|||617,641|348,409|
|Net assets||||1,099,912|678,568|
|Funds ofthe|charity:|||||
|Unrestricted|income|funds||||
|Unrestricted|funds|||1,099,912|678,568|
|Total funds|||20|1,099,912|678,568|
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|Statement|ofCash|Flows forthe|Year Ended 31|March 2022||
|---|---|---|---|---|---|
||||Note|2022f|2021
f|
|Cash flows from operating
activities||||||
|Net cash income/(expenditure)||||421,344|(82,033)|
|Adjustments
to cash flows from noncash||items||||
|Depreciation||||56,632|68,223|
|Investment
income||||(118)|(330)|
|||||477,858|(14,140)|
|Working capital adjustments||||||
|(increase)/decrease
in debtors|||16|(60,501)|13|
|Increase/(decrease)
in creditors|||18|81,011|(6,515)|
|Net cash flows from operating|activities|||498,368|(20,642)|
|Cash flows firom investing
activities||||||
|Interest received||||118|330|
|Acquisitions
oftangible assets||||(208,744)|(105,702)|
|Net cash flows from investing
activities||||(208,626)|(105,372)|
|Cash flows from financing
activities||||||
|Repayment ofother borrowlngs||||(16,740)|(18,039)|
|Net increase/(decrease)
in cash|and cash|equivalents||273,002|(144,053)|
|Cash and cash equivalents
at 1|April|||385,696|529,749|
|Cash and cash equivalents
at 31March||||658,698|385,696|
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|Depreciation|and amortis|ation|||
|---|---|---|---|---|
|Depreciation|is provided|on tangible|fixed assets so as to write off the cost or valuation,|less any estimated|
|residual
value,|over their|expected useful economic life as follows:|||
|Asset ciass|||Depreciation
method|and rate|
|Improvements|to property||15%reducing balance||
|Furniture,
fittings and equipment|||2596 reducing balance||
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||||Unrestricted||||
|---|---|---|---|---|---|---|
||||funds|Restricted|Total|Total|
||||General
f|fundsf|2022|2021
f(As restated)|
|Donations and|legacies;||||||
|Donations from||individuals|4,2&8||4,2&8|15,700|
|Grants, including||capital grants;|||||
|Government|grants||97,876|151,951|249,827|154,066|
||||102,164|151,951|254,115|169,766|
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|||||Unrestricted|||
|---|---|---|---|---|---|---|
|||||funds|Total|Total|
|||||General|2022|2021|
|||||E|E|E(As restated)|
|Membership||Fees||511,549|511,549|185,793|
|Swimming|pool and swimming||lessons|369,477|369,477|158,779|
|Gym, PTand||other classes||63,465|63,465||
|Room hire||||25,157|25,157|5,&06|
|Shop and|Cafe income|||9,331|9,331|2,357|
|||||978,979|978,979|352,735|
##
|||||||Unrestricted|||
|---|---|---|---|---|---|---|---|---|
|||||||funds|Total|Total|
|||||||General|2022|2021|
|||||||E|E|E(As restated)|
|Interest receivable||||and similar|income;||||
|Interest|receivable on bank||||deposits|118|118|330|
|6
Expenditure|||on|charitable|activities||||
|||||||Unrestricted|||
|||||||funds|Total|Total|
|||||||General|2022|2021|
|||||||E|E|E(As restated)|
|Instructors|and||classes|||51,767|51,767|19,134|
|Shop and|Cafe purchases|||||6,835|6,835|723|
|Staff costs||||||426,247|426,247|365,191|
|Rates and|water|||||19,645|19,645|6,069|
|Light, power||and heating||||84,634|84,634|42,064|
|Insurance||||||12,528|12,528|9,957|
|Cleaning||||||39,394|39,394|4,610|
|Equipment||||||&,100|8,100|1,354|
|Repairs and||maintenance||||29,728|29,728|42,060|
|Operating|Lease Payments|||||1,311|1,311|5,244|
|Licenses||||||2233|2 233||
|Depreciation||||||56,632|56,632|68,223|
|||||||739,054|739,054|564,629|
##
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|Charitable
activities expenditure||||
|---|---|---|---|
||Unrestricted|||
||funds|Total|Total|
||General|2022|2021|
||f|f|E|
|Payment
collection service fees|14,178|14,178||
|ITsoftware
and consumables|8,6S4|8,654|5,893|
|Advertising|6,150|6,150|2,308|
|Telephone|2,025|2,025|1,469|
|Printing,
postage and stationery|1,541|1,541|97|
|General expenses|8,723|8,723|3,829|
|Travel 5Subsistence|601|601||
|Bank fees|487|487|2223|
|Loan interest|853|853|3,073|
|Consulting|3,600|3,600||
|Subscriptions|6,332|6,332||
||53,144|53,144|18,892|
##
|||Unrestricted|||
|---|---|---|---|---|
|||funds|Total|Total|
|||General
f|2022f|2021
f(As restated)|
|Audit fees|||||
|Audit of the financial statements||6,720|6,720||
|Other fees|paid to auditors|7,848|7,848||
|Independent|examiner fees||||
|Other fees|paid to examiners|||12,504|
|Legal fees||5,102|5,102|8,839|
|||19,670|19,670|21,343|
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|||2022|2021|
|---|---|---|---|
|||E|E|
|Audit fees||6,720||
|Depreciation|offixed assets|56,632|68,223|
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|15 Tangible fixed assets||||
|---|---|---|---|
||Land and|Furniture
and||
||buildings
f|equipment
f|Total
f|
|Cost||||
|At 1April 2021|443,813|25,486|469,299|
|Additions|203,486|5,258|208,744|
|At 31March 2022|647,299|30,744|678,043|
|Depreciation||||
|At 1April 2021|126,405|12,735|139,140|
|Charge for the year|52,892|3,740|56,632|
|At 31March 2022|179,297|16,475|195,772|
|Net book value||||
|At 31March 2022|468,002|14,269|482,271|
|At 31March 2021|317,408|12,751|330,159|
##
|16 Debtors|||
|---|---|---|
||2022|2021|
||f|f|
|Prepayments|3,430|1,749|
|Accrued income|58,820||
||62,250|1,749|
|17 Cash and cash equivalents|||
||2022f|2021
f|
|Cash on hand|204||
|Cash at bank|658,494|3852696|
||658,698|385,696|
##
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|18 Creditors: amounts|falling due within one year|||
|---|---|---|---|
|||2022|2021|
|||f|f(As restated)|
|Trade creditors||58,654|114|
|Otherloans|||16,740|
|Other taxation and social security||7,194|19,406|
|Other creditors||1,449|1,341|
|Accruals||36,010|1,435|
|||103,307|39,036|
|19 Pension and other|schemes|||
|Oefined contribution|pension scheme|||
##
|20 Funds|||||||
|---|---|---|---|---|---|---|
|||||||Balance at|
|||Balance at1|Incoming|Resources||31March|
|||April 2021
f|resources
f|expended
f|Transfers
f|2022
f|
|Unrestricted|funds||||||
|General|||||||
|General funds||678,568|1,081,261|(811,868)|151,951|1,099,912|
|Restricted funds|||||||
|Heritage|Lottery Fund||151,951||(151,951)||
|Total funds||678,568|1,233,212|(811,868)||1,099,912|
|||||||Balance at|
|||||||31March|
|||Balance at1
April 2020
f|Incoming
resources
f|Resources
expended
f|Transfers
f|2021
f(As
restated)|
|Unrestricted|funds||||||
|General|||||||
|General funds||760,601|622,831|(604,864)||678,568|
##
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|21 Analysis ofnet assets between|21 Analysis ofnet assets between|funds||||
|---|---|---|---|---|---|
||||Unrestricted||Total funds at|
||||funds|Restricted|31March|
||||General|funds|2022|
|||||f|f|
|Tangible|fixed assets||482,271||482,271|
|Current|assets||678,823|42,125|720,948|
|Current|liabilities||(61,182)|(42,125)|(103,307)|
|Total net assets|||1,099,912||1,099,912|
||||Unrestricted||Total funds at|
||||funds|Restricted|31March|
||||General
f|fundsf|2021
f(As restated)|
|Tangible|fixed assets||330,159||330,159|
|Current|assets||387,445||387,445|
|Current|liabilities||(39,036)||(39,036)|
|Total net assets|||678,56S||678,568|
|22 Analysis ofnet funds||||||
|||||Financing cash|At31March|
||||At 1April 2021|flows|2022|
||||E|F.|E|
|Cash at bank and in hand|||385,696|273,002|658,69&|
|Debt due within one year|||(16,740)|16,740||
|Net debt|||368,956|289,742|658,698|
|||||Financing cash|At31March|
||||At 1April 2020
f|flows
f|2021
f|
|Cash at bank and in hand|||529,749|(144,053)|385,696|
|Debt due within one year|||(18,039)|1,299|(16,740)|
|Debt due after more than one year|||(16,740)|16,740||
|Net debt'|||494,970|(126,014)|368,956|
##
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|Balance Sheet at 1|April 2020||||
|---|---|---|---|---|
|||As originally|||
|||reported|Restatement
f|As restated
f|
|Fixed assets|||||
|Tangible assets||292,680||292,680|
|Current assets|||||
|Debtors||1,762||1,762|
|Cash at bank and in|hand|529,749||529,749|
|||531,511||531,511|
|Creditors: Amounts|falling due within one year|(46,850)||(46,850)|
|Net current assets||484,661||484,661|
|Total assets less current liabilities||777,341||777,341|
|Creditors: Amounts|falling due after more than||||
|one year||(16,740)||(16,740)|
|Net assets||760,601||760,601|
|Funds ofthe charity|||||
|Unrestricted
funds||692,751|67,850|760,601|
|Restricted funds||67,850|(67,850)||
|Total funds||760,601||760,601|
##
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|Balance Sheet at31|Marc|h 2021|||||
|---|---|---|---|---|---|---|
|||||As originally|||
|||||reported|Restatement|As restated|
||||Note|E|E|E|
|Fixed assets|||||||
|Tangible assets||||330,159||330,159|
|Current assets|||||||
|Debtors||||1,749||1,749|
|Cash at bank and in|hand|||385,696||385,696|
|||||387,445||387,445|
|Creditors: Amounts|falling|due within one year||(39,036)||(39,036)|
|Net current assets||||348,409||348,409|
|Net assets||||678,568||678,568|
|Funds ofthe charity|||||||
|Unrestricted
funds||||626,522|52,046|678,568|
|Restricted funds||||52,046|(52,046)||
|Total funds||||678,568||678,568|
|Statement ofFinancial Activities for the year|||ended 31|March 2021|||
|||||As originally|||
||||Note|reported
E|Restatement
f|As restated
E|
|Income and Endowments||from:|||||
|Donations
and legacies||||15,700|154,066|169,766|
|Charitable
activities|||||352,735|352,735|
|Other trading activities||||506,801|(506,801)||
|Investment
income||||330||330|
|Total income||||522,831||522,831|
|Expenditure
on:|||||||
|Charitable
activities||||(604,S64)||(604,864)|
|Net expenditure||||(82,033)||(82,033)|
|Net movement
in funds||||(82,033)||(82,033)|