2023-03-31-accounts

		Page
Trustees report		f-to
Independent auditor's	report	11 - 14
Statement offinancial	activities	15
Balance sheet		16
Statement ofcash flows		17
Notes to the financial	statements	18-28

			Unrestricted	Unrestricted
			funds	funds
			2023	2022
		Notes	8	8
Lal f
Membership fees and activities		2	8,946,816	6,803,543
Shop and other sales income		3	901,691	544,594
Investments		4	551	94
Special grants and COVID related	income	5	5,769	593,307
Total income			9,854,827	7,941,538
EttttgttlIitur sun;
Raising funds		8	830,955	592,560
Charitable activities		7	8,657,094	6,740,229
Total resources expended			9,488,049	7,332,789
Net income for the yearl
Net movement in funds			366,778	608,749
Fund balances at 1 April 2022			636,005	27,256
Fund balances at 31 llllarch 2023			1,002,783	636,005

			2023		2022
			6	8	8
Fixed assets Tangible assets Investmenls		12 13		291,398 100		156,519 100
				291,498		156,619
Current assets Stocks Debtors Cash at bank and in	hand	14 15	55,389 465,433 1,328,633		39,826 219,132 1,111,132
			1,849,455		1,370,090
Creditors: amounts one year	felling due within		(1,138,170)		(890,704)
Net current assets				711,285		479,386
Total assets less current liabilities				1,002,783		636,005
Income funds
t)00rstrictad f~us Designated funds General unrestricted	funds	18	564,177 438,606		564,177 71,828
				1,002,783		636,005
				1,002,783		636,005

				2023		2022
			Notes			F
Cash flows from operating		activities
Cash generated from operations			22		410,075		828,458
Investing	activities
Purchase	oftangible fixed assets			(193,125)		(160,746)
Purchase	ofsubsidiaries					(100)
Investment	income received			551		94
Net cash	used in investing	activities			(192,574)		(160,752)
Net cash	used in financing	activities
Net increase in cash and cash equivalents					217,501		667,706
Cash and	cash equivalents	at beginning	ofyear		1.111,132		443,426
Cash and	cash equivalents	at end of	year		1,328,633		1,111,132

Membership fees and activities
	Charitable	Total	Charitable	Total
	Income	2023	Income	2022
	2023		2022
	f		f
Fitness memberships	4,063,777	4,063,777	3,111,942	3,111,942
Fitness other	177,396	177,396	131,081	131,081
Indoor activities	416,575	416,575	319,737	319,737
Outdoor activities	444,926	444,926	450,050	450,050
Tennis	19,606	19,606	25,599	25,599
Centre membership			920	920
Swimming pool pay and play	1,304,202	1,304,202	755,741	755,741
Swimming pool hire	335,494	335,494	263,790	263,790
Swimming courses	1,232,959	1,232,959	924,190	924,190
Swimming memberships	244,601	244,601	176,056	176,056
Facility Hire and hire ofequipment	529,369	529,369	511,366	511,366
Childrens activities	45,617	45,617	23,819	23,819
Miscellaneous	132,294	132,294	109,252	109,252
	8,946,816	8,946,816	6,803,543	6,803,543

			Unrestricted	Unrestricted
			funds	funds
			2023	2022
			6	6
Sale ofgoods	- Catering		621,215	377,101
Sale ofgoods	- Vending		56,259	20,023
Sale ofgoods	- Clothing	and equipment	194,831	121,166
Sale ofgoods	- Other		29,386	26,304
Other trading	activities		901,691	544,594
Investments
			Unrestricted	Unrestricted
			funds	funds
			2023 K	2022f
Interest receivable			551	94

Special grants	and COVID related income
		Unrestricted	Unrestricted
		funds	funds
		2023	2022
		6	6
Lateral flow testing and track and trace			521,870
CJRS furlough	claims		71437
General grants		5,769
		5,769	593,307

Raising funds
		Unrestricted	Unrestricted
		funds	funds
		2023	2022
			6
Sale ofgood purchases		18,631	3,627
Cost offood		309,516	166,136
Cost of beverages		54,315	22,555
Cost of clothing		120,387	82,834
Opening stock		39,826	22,527
Closing stock		(55,389)	(39,826)
Cost ofgoods sold		487,286	257,853
Marketmg and advertising	costs	56,121	71,599
Staif costs (note 10)		287,548	263,108
		830,955	592,560

		2023	2022
		6	B
Staffcosts (note 10)		3,040,915	2,934,259
Depreciation and impairment		58,246	11,463
Selfemployed coaches		274,891	190,357
Travel and subsistence		5,935	1,135
Training		34,744	51,724
Cleaning		188,722	146,523
Maintenance and repairs		289,529	466,027
Computer costs		157,794	144,572
Insurance		135,986	111,853
Printing, postage and	stationary	16,920	13,316
Rates		1,044,384	855,853
Health and Safety		10,235	13,532
Legal and professional		52,512	33,237
Bank charges		10,568	10,253
Small assets and consumables		53,795	62,258
Telephone		42,200	24,633
Partial VAT exemptions		508,577	412,847
Licences		40,106	40,864
Terminal charges		33,538	20,918
Miscellaneous expenses		6,683	6,452
Rent		2,130,291	727,416
		8,136,571	6,279,492
Share ofsupport costs (see note 8)		401,421	354,465
Share ofgovernance	costs (see note 8)	119,102	106,272
		8,657,094	6,740,229

			Support	Governance	2023	2022
			costs	costs
			6	8
Staff costs		(note 10)	401,421		401,421	354,466
Audit fees				14,000	14,000	14,000
Legal and	professional			91,979	91,979	89,921
Consultancy		fees				2,350
Bad debt				13,123	13,123
			401,421	119,102	520,523	460,737
Analysed	between
Charitable	activities		401,421	119,102	520,523	460,737
			401,421	119,102	520,523	460,737

The average monthly number ofemployees during t	he year was:
	2023	2022
	Number	Number
	401	355
Employment costs	2023 8	2022f
Wages and salaries	3,470,098	3,293,045
Social security costs	186,461	184,059
Other pension costs	73,325	74,729
	3,729,884	3,551,833

Employees			(Continued)
Employment	costs have been allocated as follows:	2023	2022
Raising funds	(note 6)	287,548	263,108
Charitable activities (note 7)		3,040,915	2,934,259
Support costs	(note 8)	401,421	354,466
		3,729,884	3,551,833

Tangible fixed assets	Tangible fixed assets	Tangible fixed assets
			Leasehold	Plant and	Fixtures and	Computers	Total
			land and	equipment	fittings
			buildings
Cost
At 1 April 2022			62,291		85,516	20,255	168,062
Additions				12,353	154,966	25,806	193,125
At 31 March	2023		62,291	12,353	240,482	46,061	361,187
Depreciation	and impairment
At 1 April 2022			1,038		7,508	2,997	11,543
Depreciation	charged	in the year	12,458	1,852	33,576	10,360	58,246
At 31 March	2023		13,496	1,852	41,084	13,357	69,789
Carrying amount
At 31 March	2023		48,795	10,501	199,398	32,704	291,398
At 31 March	2022		61,253		78,008	17,258	156,519

						Other
						Investments
	Cost or valuation
	At 1 April 2022 8 31 March 2023					100
	Carrying amount
	At 31 March	2023				100
	At 31 March	2022				100
					2023	2022
	Other investments		comprise:	Notes
	Investments	in subsidiaries		21	100	100
14	Stocks
					2023	2022
						E
	Goods for resale				55,389	39,826
15	Debtors
					2023	2022
	Amounts falling due within one year:				8	8
	Trade debtors				312,965	132,029
	Amounts owed by		fellow group undertakings		5,054	1,512
	Other debtors				44,445	22,968
	Prepayments	and accrued income			102,969	62,623
					465,433	219,132

Creditors: amounts falling due within one year
	2023	2022
	6	6
Other taxation and social security	91,581	77,298
Deferred income	257,452	194,883
Trade creditors	420,678	378,116
Other creditors	15,000	27,899
Accruals	353,459	212,508
	1,138,170	890,704

							Movement
							in funds
				Balance at	Transfers	Balance at	Incoming	Balance at
			1	April 2021		1 April 2022	resources	31 INarch 2023
						f	F	6
Leisure	centre	repairs			564,177	564,177		564,177
					564,177	564,177		564,177

	Name of undertaking		Registered	Registered		Nature	ofbusiness	Class	of	of	'lc Held	'lc Held
			office					shares		held Direct		Indirect
	Leisure Focus Limited		England	and		Event catering		Ordinary		100.00
		Wales						shares
22	Cash generated from	operations								2023		2022
										6		8
	Surplus for the year									366,778		608,749
	Adjustments for:
	Investment income recognised		in statement			offinancial	activities			(551)		(94)
	Depreciation and impairment		oftangible		fixed assets					58,246		11,463
	Movements in working	capital:
	(Increase) in stocks									(15,563)		(17,299)
	(Increase)/decrease in	debtors							(246,301)			29,387
	Increase in creditors									184,897		350,968
	Increase/(decrease) in	deferred income								62,569		(154,716)
	Cash generated from	operations							410,075			828,458
23	Analysis ofchanges	in net funds
							At	1April 2022	Cash fiowsAt		31 March 2023
	Cash at bank and in hand							1,111,132		217,501	1,328,633
								1,111,132		217,501	1,328,633
	The charity had no debt during		the year.