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|||Page|
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|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|
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||||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|
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||||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|
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|||||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|
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|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|
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||||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|
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|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|
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|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|
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|||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|
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||||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|
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|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|
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|||||
|---|---|---|---|
|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|
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|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|
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|||||||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|
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|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|
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||||||||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|
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||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.||||||||||