Charfty reglstratlon number 1190095 {En9land and Wal8s)
LEISURE FOCUS TRUST
GROUP ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

LEISURE FOCUS TRUST
LEGAL AND ADMINISTRATIVE INFORMATION
Tru$t•es
Ms S J Anstiss
Mr T J Wheeler
Mrs N Dutton
Mr C Joyce
Mr S Franks
Chair
MrA Moorehouse
Charlty numb•r
1190095
Prln¢lpal address
Windsor Leisure Centre
Slovell Road
WINDSOR
SL4 5JB
Auditor
Craufurd Hale AudTt SeNices Limited
CIO Craufurd Hale Group
Ground Flrx)r. Arena Court
Crown Lane
MAIDENHEAD
SL6 8QZ

LEISURE FOCUS TRUST
CONTENTS
Pago
Trustees report
Independent auditor's report
12-15
Consolidalad statement of financlal actlvSti8s
16
Group balance sheet
17
Chartty balance sheet
Group statement of cash fflows
19
Charity ststement of cash flows
19
Notes to the financial ststemenls

LEISURE FOCUS TRUST
TRUSTEES REPORT
FOR THE YEAR ENDED 31 MARCH 2025
The trustees present Ih8ir annual report and financial ststements for the year ended 31 March 2025.
The finanaal statements have been prepared in accordance with the 8c¢ounling policies set out In note 1 to the
financial ststemenls and comply with the charitys governing document. the Charities Act 2011 and 'A¢¢ounling and
Reporting by Charities.. Slalement of Recommended Practice applicablè to charities preparing their accounts in
accordance with the Financial Reporting Standard applicable in the LIK and Republic of Ireland IFRS 1021..
Objectives and a¢tlYlWe$
The charity's obj8cts are as follow5..
.To ensure the safety of all visitors and staff that use OUT siles
.To communicate with local stakeholders and @ngage all members of our local communty into an active lrfestyle
.To increase visllor numbgrs year on year through innovative programming
.To manage the council's assets lo maximise the bongfit$ of services
Our missions and valu9$
Our misslon
To provide excellent seNice and value to the communities which we serve.
Our values
In every role, across every sile. our staff aTe the 'face' of Leisure Focus. Together, we..
.Focus on the Customer
.Approa¢h everything systematically
.Collaborate to achieve
.Exce8d expectation
The trustees have pahd due regard to guidance issued by the Chadty Commisslon in deciding what acllvilies the
Charity should undertake.
The trustees have pald due regard lo guidance issued by the Charity Comrnis5ion in deciding what activities the
charity should undertake.
Public Benefit
The Irusle88 have considered the guidance offered by Ihg Charty Cornmis5ion on public ￿nefIt and are confident
that the oblectlves of the charity, as stsled 8bove, fall under the purposes defined by section 17 cf the Charities Act
2011.

LEISURE FOCUS TRUST
TRUSTEES REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Introductlon
The annu81 seNlcg report will provide infomiation on the cenlres operatèd by Leisure Focus within the Royal
Borough of Windsor and Maidenhead IRBWMI. The contract commenced on the 1st August 2020.
Windsor Leisure Centr8 - Facilities include..
. 1 $0 Station Gym
• 25m Swirnming Pool
• LeamerlLeisure Pool
• All-wealher Pitch
• Health Suite
• 8 Court Sports Hall
• The Avenue Cafe
3 Group Fitness Studios
. Group Cyding Studio
Braywick Leisure Centre- Facilities include..
150 Station Gym
2 Group Fitness Studios
25m Swimming Pool
• Leisure Pool
• Outdoor Court5
• 4G & 3G All-wealher Pitch
• Health Suite
• 8 Court Sports Hall
• Theatre
. Squash courts
. TheAvenue Cafe
. Meeting room
Golf simulator mom
Charters Leisure Centrg - Facilities indude..
48 Slalion Gym
Group Exorcise Studio
4 Tenni5 Courts
3G All-wealher Pitch
. 4 Court Sports Hall
. Squash Courts
Cox Green Leisure Centre- Facilities indud8.'
. 42 Slalion Gym
Group Exorcise Studio
All-wealhtrr Pitch
3 Tenni5 Courts
. 4 Court Sports Hall
. Boxlng room
Fu￿e Platt Leisure Centre- FacAlities Include:
. 60 Slalion Gym
Group Filngss Studio
3G All-weather Pitch
. 4 Court Sports Hall
. Tennis Courts

LEISURE FOCUS TRUST
TRUSTEES REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Achlevements and performanco
The service period was from 1st April 2024 10 31st March 2025. It was the fifth year of the partnership with thg Royal
Borough of Windsor and Maldenhead IRBWMI.
A particulady exciting but challenging period for Leisure Focus as the submission for the new 15 year contract in
partnership with the Rtsyal Borough of Windsor and Maidenhead IRBWMI was irnminenl. The first half of the year.
the Trust was finar¢cially challenged with large inflation rates resulting in high utility and staffing costs w￿h up lo 7010
increase. The Trust developed new proceduras to tackle the consumption as well as site overviews lo drive
efficiencies.
The remainder of the year the trust focused on high operational standards whilst achieving the matri highlight for the
year, successfully winning the 15 year ¢ontTact for operating under the agency model on behaw of RBWM. Other
key highlights include development of the hot counter in Braywck Cafe, launch of LF Health services and
renovation of Windsor Health 8LiIIe.
Overall, the TTUSt ended the serwce period in a strong and stable position to grow, develop and deliver the
commitments as part of the coming year.
Leisure Focus continued lo expand ils events programme throughoul the r8POrting period, delivering an increased
number and diversity of sporting and hospitslity events across its venues. Established events such as Comic Con.
Bingo Loco. bodybuildin9 competitions, 8nd the annual pantr)mime were successfully retained, while the
programme was further enhanced
through the introduction of new large-5cal8 events, inciuding an international wrestlin9 competition.
A key highlight was the Windsor Open 2025, the first intemational freestyle wrestling tcwjmament hosted at Wlndsor
Leisure Centre. The event attracted 340 alhlgtes representing Uzbekistan, Malta, France, Scotland, and Ir&land,
and dernonslraled the sport's incluslvlty wlth pa￿¢1pants ranging from a double amputee athlottr lo a 62-ygar-old
female cornpelilor.
ACTOSS the contract. event-related revenue incTeased by 8% year-on-year, conlrfbullng slgnlficanuy to overall growlh
in footfall and secondary spand across all Sites.
Following the successful award of the new operational contract, the Trust also deliVe￿d a thre&day Community
Engagement Programme across all venues. The initiative showcased over 40 activities and attracted in excess ol
50,000 visitors, reinforcing Leisure Focus's commitment to accessibility. partiCipa￿on, and community engagement.
Leisure Focus has maintsined a strong commitment lo education and &wa￿ne$S around suslainabilty goals for its
staff. Alongside the acquisition of Stark ID and the implemenlalion of CHP efficiencies. these inilialives contributed
to a 10¢A reduction in energy consumption.
Followrig the successftjl submission of the decarbonisalion scheme bid for Windsor Leisure Cenlre, the Trust.
RBWM, and Leisure Energy have begun detailed planning, wlh the proje¢t scheduled to commence in July 2025.
The work5 will involve removing the existing gas boilers and Combined Heat and Power unit. both of vknich have
reached the end of their operational life. and installing a Net Zefo Pod.
Thls systgm will inclLJde air source heat pumps, roof-mounled solar panels. upgraded air handling unrts, and a heal
Tecovery systèm. Collectively, these irnprovemen15 will deliver a more sustainable and energy-efficient facilty.
significantly reducing the Centre's carbon emissbons.
Swimmlnglgssons saw a peak in occupancy which hit just short of 4000 swimmers across the centres. Lessons
expanded furthèr increasing more days lo a 50 week programme which allows children all year round ccnsistency.
Swimming teachers qualffied in NRA STC {Nalional rescue award for swim teachers and coaches) increased lo
60V/o reducing risk. Teachers were also glven furth8r tralning opportunifjes such as CPD'S in making lessons
engaging for autistic children and teaching swlmmers to leamers with physical and sensory impairments making the
program morg in¢lusive and accessible.

LEISURE FOCUS TRUST
TRUSTEES REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
H&alth & Safe
Leisure Focus is in the process of IS045001 and IS014001 a¢¢reditslion to ftjrther recognise the strength of our
health and safety systems. A￿dents and Injurfes within the Trust reduced slighuy GomparBd lo last year with
Riddors also reducing.
Activities
The Trust expanded access to family swimrning sessions across both Braywick Leisure Centre and Windsor Leisure
Centre, strengthening its commitment lo prornoting in¢lusivtr and family-orienled parlicipalion. In addition to this
expansion, the Trust continued to deliver a comprehensive range of holiday programmes, including sports camps,
n8lball, trampolining, and other recreational aclivilie5. During this period in thg summar cantres dfered free
swimmlng sassions, funding over £7.000 lo promote water safety 8¢ross the two sitès as part of the drowning
p￿ventiOn carnpaign.
During th¢ Trust's opening weekend, a series of family-focused events wgre delivered. featuring activities such as
bungee trampolining. bumper cars. and a mobile farm, which attracted strong engagement from the local
community.
Perforn)ance indicators across key activity areas demonstrated positive trends, wilh tTamtK>lining participation
incrgasing by 16°k year-on-year and netball maintaining 8 consistent 930/0 occupancy rale Ihroughout the period.
These outcomes reflect sustained comrnunity interest and effective programming within the Trust's leisure portfo5io.
mm
ni
In
The Trust implemented a series of tsrgeted campaKJns across its c8nlres and local communities. including
dèdicated seven4ay initiatives focused on women and gids, as wèll as disabilty and inclusion. Schools were
actively engaged throughout the year, parti¢ipaling in campaigns such as drowning prevention programmes and the
Berkshire School Games in July 2024. The latter event saw 881 participants from 77 schools compete n multi-sport
a¢tivities al Braybvick Leisure Centre.
In partnership with RBWM, the Trust enhanced accessibility and inclusion by opening a Changing Places lacilily al
Windsor Leisure Centre. Thls collaboration also extended to the introduction of secured cyde parking, supp)rting
the Promotion of sustalnable and activ8 travel options.
During this period, the Trust's commitment lo volunteering was recognised when Gina, a dedicated volunteer, w83
awarded Volunteer of the Year at the Seriously Social Awards. highlighting the impact of individual contributions lo
the Trust's Community engagement programmes.
Leisure Focus partnered with get Berkshire active to develop a crime p￿ventIOn schem8 inviting under privileged
children into the gym to promote a healthy lifestyle. Running campaigns throughout the year has helped sports
development by breaking down barriers for different dernographics such as women. disabled and elderly.
Trampolining courses werg fully booked for the first time this year during term time.
Windsor Leisure Centre secured funding lo implement a SECA body composillon machlne, enhancing the Centrg's
health and fitness offerings. This state-of-the-art equlpment wlll provide members with detailed insights into body
ctsmposilion. The introduction of this technology underscore5 the Cenlre's commitment to promoting eMd8nce-
based health monitoring and impioving the overall wellbeing of ils community.
Our Indusion and partnership manager introduced a 'Do you see me" campaign. In partnership with Optalis. the
campaign aimed at older people. adults wllh a disabillty and people with mentsl health ngeds both in the community
and at home. Successfully filming lo raise awareness of indlvlduals who are1Sving wilhlgarning disabilities. With one
video receiving 2262 vi8ws in the first week w)sted.
nddi
The trust continued lo irscrease Facebook subscribers, Inslagram and the introduction of fik Tok. The trust provided
morg gdutainment content to all the users. During this period the leisu￿ focus social media posts averaged 2000
organic reach. With an average of 12680 actTve app users per month and 68020 app downk)ads the Trust saw a
significant step forward in becoming digital.

LEISURE FOCUS TRUST
TRUSTEES REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Availablllty & Sorvl¢e
Opening Hours Durlng 2024.. the centres have operated as per the contract opening hours schedul8.
Loisure Focus has delivered a wide and varièd programme lo ensure the key performance indicators d the contract
are met. The timetable continue5 to operate flexible, imaginative and varied activities with easy access and
equipment for all sections of the community. Attendance across the contract increased 19.9OA when compared to
last year. Leisure Focus has operatsd a number of corporate and local prornolionslinitiatives aimed al raising
awareness and increasing participation, examples can bg seen below..
A number of promotions have been operated throughout the year to raise awareness and inCT&ase opputuntlies for
participation in the fitness studios and gym. Successftjl promotions include Refer A Friend and black Friday. Open
community campaigns were also used a5 an initiative lo dgvdop participation for less active demographics such as
60 plus through aging well. The overall contract inGroased by 3.55% in gym memberships.
Junior gym usage continues lo be high across the 5 centres. The sessions offer supervised fitness suite access for
those 13-16. Sessions aim lo improve fitness, encourage physical aclivity amongst young people. reduce childhood
obesity and promote social interaction in a positive environment.
rou
Fitness
The programme offers over 200 classes per week across both Windsor and Braywick leisure centres. Adapting new
innovative classes lo the programme, such as mobility and cardiac, again aimed at redurAng the barriers for
inactsvity. Classes increased its variety lo in¢lud8 Baby and Me and core classes.
unior
A number of new sessions were added to the schedule, induding the introduction of more netball sesslons, bounce
and play within more cenlres for toddlèrs and pay and play football. In addition, new slots were made available to
support expansion of existing clubs.
The FANS scheme {Free Access for National Sportspeople) - S athletes using the facilities fr80 of charge to help
their training, compared lo 3 tho previous year.
The exercise referral scheme operates from Windsof and Braywick Leisuro Cenlre's and includes a programme of
prescribed gym, swim and aerobic activilies wth ongoing support from a fully qualrfied fitness profgssional. Thg aim
of the scheme is to oncourage, educate and improve regular participation in physical adivity in pa*'ents who are at
risk to the development of disease and disability- The health department developed through recruilmenl of a
qualified cardiac practitioner, delivering cardiac support and Programmes as well as Classes. The Partnership with
the NHS services continued lo develop and strengthen with the trust aiming lo assist al breaking down barriers for
those inactive.
Leisure Focus works in partnership wth Swim England lo provide the swim prograrnme that caters for all abilities
and ages. Tha Swim Ct)ordinators are directly targeting schools to offer assistance and highlight the school
swimming project to help reduce the percentage of non- swimmers in the are8. Swim school. The swim s¢hool
increased 8% from last year closing the gap to reaching 2000 swimmers.
wim
The Swirn lesson programme gives rgal value for money w¢lh quality teaching and additlonal free swlmming lo all
children on any vlsil to our facilitlgs to 8ncourage participation. All members on the programme Can benefit from
unlimited swimming at both Windsoi and Braywick during all public swimming limes.

LEISURE FOCUS TRUST
TRUSTEES REPORT {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Leisure Focus conducts an annual price revi8w. Each year, proposed ngw pricing structures are submitted based on
the current consumer market and local demand. Core prices for the service period are presented to the coun¢il for
approval. Price rises are based on Sept RPI, in advance of January.
Leisure Focus works very dosely with RBWM In largeling disadvantaged groups through concessionary pricing.
Groups targeted in¢ludg-
• Public swimming lover 60s swimming
• fitness studio usage
Sport participation
• Junior activities
• Women and girls
Medical referrals
Disabled user groups
The use of promotions and vovchers were also implemented to encourage participation and include=
• Facebook promotion and awareness.
• Attendance al local events
• Partnership with local partners in the town cenlres
Online trial memberships and online passes.
Online memberships for Swim and gym
Open days held at the leisure centres.
• Annual promotional offers for swmming and gym membership.
Group fitness offers.
Free days pass lo trial the fitness and studio programm8.
Optr'on for a r￿ed or 18x1 memberships to providè more options to customers.
• Weekend and gUi8t period activity promotions
• Free lasler sessions to encourage partbclpalion.
'Referral' promotions - through existing membors rgferring new members they are rewarded for their loyalty wth
number of pdzgs
. Summer promotion for junior and student mgmb8rships
Promotion for junior all weather pitch football use.
• Drowning Prevention water campaign-'summer offers,.
Leisure Focus Continues to report rnonlhly on all matters relating lo health and safety. With improvements through
digital transformation by moving inspection d)ecklists from paper lo electronic. With particular focus on aulomalion.
The trust 8nsures health and safely Is at the forefront by undergoing external and internal audits. Alongside this
every six months a developed health and safety committee completes meetings to discuss present operations as
well as highlighted risks.
Ensuring all stsff understand the importance of health and safety is important lo the Trust, achieving this and
developing knowledge is gained by ongoing training. This period saw the contract manager 5tsrting NEBOSH as
well as gen8r81 managers and duty Tnanagers gaining IOSH. Renewals achieved where needed.
The Institute of aualified Lifeguard5 IIQLI training portal is an onllne management tool which continues lo support
the slte's operation delivery and record keeping of Sifeguard Iralning competencies. The electronic accident and
incident reporting system has provided a comprehensive template fof the reporting and monitoring of accidents and
incidents. The Chlef Execub've, the Compliance Manager, and Conlra¢l Manager with General Managers monitor
significant accldent reports and trend5.
ui
me
l equipment Is malntained through the Planned Preventative Malntenanc8 schedule IPPMI. Throughout the
service period, contractors and suppliers have undergone procurement lo ensure cost efficiency and service levels
are achieved.

LEISURE FOCUS TRUST
TRUSTEES REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Monthly p•rformanco
r Feedback
As a means of measuring customer satislaction. each Centre actively oncourag8s direct internal Customer feedba¢k
through vgrbal comments, through the website {www.leisurelocus.org.ukl and direct email. Customer feedback is
also obtained through a CRM system called Gather. providing real time feedback from customers. This allows
centre managgrs to identify the concerns and respond in a timely manner. There are many ways customers can
provide us with feedback, including..
Completion of a customer comment card
Speaking to a member of staff
Writing to the managers
Making a verbal cornmenl at re￿ption
Emailing the centre
Leisure Focus social pagos
Customer forums.
During the service period we have commissSoned an external agency to complele independent mystery shopper
visiureports providing comprehensive information about email responses, lelephono calls and tours of the leisure
enlres to undèrstsnd better areas for improvement with regards to eng8ging wth customer5 and improving
CL¢Stomer service18vels.
Cleani
Daily monilorlng is carrled out in all areas to ensurg the centre5 conform to the deaning standards. Centres
complete monthly audits of every centre lo review tha haallh and safely as w911 as cleaning standards. Overnight
cleaning is an addition completed in the larger c8ntres to ensure efficiency in the centre and not affecting service8.
The digital ITansfomiation with electronic ¢he¢ksheets has allowed greater transparency across the trganisation
and irnproved tssk resolution completlons.wg continue to review claanllness daily and review deaning regimes and
staff rolas to redeploy staff effectively, based on demand.
ure Re
Each month Leisure Focus i55ues a ¢omprehensive update lo the RBWM contract manager. Thesg updates are
delivered during the contract managemonl monthly performance monitoring mgetings.. The monthly KPI'5 include..
. Accidents and Incidents
. Attendance
Membership collections
Marketing and Promotion
. Service Improvement
Maintenance and Monitoring
Health and Safety
Planned Preventative Maintenance
During the monthly rneelings, the RBWM ￿ntract manager monitors each centre to ensure compliance with the
contract documentation and standards expected.
Annual Parformance
During the report period there were circa 2.5 million visits made to the centres managed by Leisure Focus, a
12.75QA increase on the Previous year. The detsil shows 9% r8gislere(I disabled. 11.3% 60+ and 60A on wr GP
referral scheme.
The GP Refèrral scheme saw a peak of 134 members registered which was a 16°h increase on last year. Surgeries
and referral ¢entres across the Borough afe increasing spe¢lally wlth the development of caTdiac referral wtthln the
cenlres.

LEISURE FOCUS TRUST
TRUSTEES REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Partnership with Lif&tim@ continues in the Trust lo deliver a number of industry apprenticeships which saw staff gain
qualifications su¢h as NVQ, swim teacher level 1 and 2 and Fitness instructor level 1 and 2. Apprenticeships across
the contract in 202412025 saw 15 employees start their18isure journey.
Working in partnership with Gym Fl&x targeting corporate businesses and employ88s. Partnership working with
clubs lo provide signposting and pathways for customers to access clubs.
On going development of safeguarding children. vulnerable adults, enhanced furthgr with Leisure focus.
Capital investment to improve and upgrade facilities and equipment in ggngral via partnership with RBWM for
example the Windsor health suite development.
Leisure Focu5 partnered with several tnjsts such as NHS and Berkshire actwe to deliver campaigns and sessions lo
the community. A highlight of the year was the introduction of a partnership with Honda and Hyundai.
Leisure Focus remains commrttgd to reduang its carbon footprint. Throughout the year there has been continued
focus on the following key objectives..
Continued lo monitor smart meter data to review consumption and identify best practice.
Energy surveys have reviewed to make improvements in energy management and carbon reduction
Cafe operations changed products to reduce plastics.
Internal action plans for energy management.
Carried out ovemighl audlts for energy consumption
Tralnlng
The Trust continued to off&r èxtensive training lo its staff induding Natlonal Pwl Lifeguard Qualification modules to
maintain the lifeguard qualification. Leisure Focus has also dellvered a number of training sessions for its staff
across the contract including..
. Customer service training
Health and safety training
Human resource training
Human Focus training
Fire warden training
Sales training
Booking systems & online booking training
Diversity and equality training
Finance and budget training
Health and safety training
Social media training
Safeguarding training
Lifeguard behaviour training
Futurè Dov•lopm•nts
In 2024, Leisure Focus Trust has undertook key initiatives to enhance its se￿iCe offerings, usage and participation.
We have developed the menu al Braywick leisure centre offering a new hot counter option, renovated the Windsor
Health suito and invested in upgrades lo the dua15 class equipmenl.. To wnlinue our sustainability project we have
transferred our flood lights lo LED in 2 of the 3 dual centres with the remaining ￿ntre lo complete upgrades in the
lollowing year. As part of the new contract commencing 1st April 2025, to recap. Leisure Focus has commrtted to
over 40 future developments foT all the siles across the Borough Including thè davelopmenl of the Braywick dub
induding addlng 8 Mezzanine floor. the installation of a soft play facility, thg development of Leisure Focus now at
cox green to increase its opening hours and for Furze Platt and Charters lgisure cèntre with new Ilooring and new
gym equipment.
Outside of the Trust, subsidiaries have been expanded to include Tom Dean swim schoDI. Gel Focus media. Leisure
Focus Academy and additional centre conlTacts. These subsidiarles support the Trust offering services such as
marketing. Olymplc standard swim lessons and in d8plh largeled training qualifications.

LEISURE FOCUS TRUST
TRUSTEES REPORT {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
One of the main potential risks lo the operations of Leisure focus is the ongoing uncertainty regwding the cost ol
living crises. whether this will affect the customer spend within the lelsure centres. Also the price increase on
suppliers which will in turn increase expenditure on the trust.
There has also been uncertalnty regarding the cost of utilities and ensuring we get Ihe best price available across all
the sites.
Golng con¢¢rn
The group reported a surplus for the year of £16,009 12024.. £263.0491 with the Charity reporting a surplus ol
£221,82312024'. £264.5341 Al the balance sheet date the group had unrestricted reserves of £1,365,840 {2024'.
£1.264,7971 wllh the charity reporting unrestricted resgrv8s of £1.492,141 12024= £1,270,317).
Following a tendering process with RBWM. a new servlce contract has been awarded untll al least 31 March 2040.
The trust has 8180 secured a 20 year Contract to operate fLtlure leisure actwities al Newlands SC￿01. This slartsd
operations in January 2025.
There continues lo be an increase in growth in gym membership and swlmming lessons as well as block bookings
for astro pitch and court hire.
The Irustees have reviewed the latest financial information and prepared forecasts identifying all known contractual
cash commitments to at least 31 March 2027 and compared this lo current cash holdings. The trustees have not
identified any going concem conditions in their reviews that rnay impad on the going ¢oncem assumption used in
preparing these financial ststements. Based on these budgets and f0￿casts. and results lor the past 12 months, the
trustees are confident that there is adequate funds to Continue operations as well a5 to fund future developments
which will assist in the furtheranco of the Tnjsts charitable objectives.
Based on the above. the trustees have concluded that there are no material uncertainties that lead to significant
doubt upon the Trusts ability to continue as a going concern and therefore the trustees believe that it remains
approprfale lo prepare the financial statements on the going concern basis.
Finan¢lal review
The total group income for the period was £11,764,356 12024: £10,495,357). Of this, £10.478,686 12024..
£9,524,267) was received with respect lo the charitable aclivity'es of the charity such as fitnesslcentre memberships,
facility hire, swlmming courses and pool hire. Total group resources expended were £11.748.347 12024..
£10,232,308}. The group's expenditura on charitable a¢tivites was £10,557,32012024.. £9,151.985} . The main cost
of the group was salary costs which totalled £4,678.320 12024= £4,017.832} for the period. The resulting net
movement of group funds was a surplus of £16,009 12024.. £263.049). The Trust alone reported a surplus of
£221,82312024.. £264.534)-
Re$orv8s pollcy
It Is th8 policy of th8 Trust that unrestricted fijnds whlch have not been designated for a Specif￿ use should be
mainlained al a level equivalent lo be￿een three and six month's expenditure. The Irusltses consider that reserves
at this level will ensure that, in the event of a signiflcant drop in funding, they will be able to conb'nue the Trust's
current aclivllies while Considera￿On is given lo ways in which additional fvnds may be ralsed. This level of reserves
has been maintained throughout the period.
The Trustees have designated £564,177 of the restricted funds to be used on future developments of the centre5.
The Trust is currently receiving quotes for tho developmont that will be carried out on the centres over the next 12
months.
Lelsure Focus Trust plans lo continue to grow and look lo increase its portfolio with resped to the number of sile5
that it manages. Following a tendering process with RBWM. the Trust has boen awarded a new setvice ag￿ernent
lo at least 31 March 2040.

LEISURE FOCUS TRUST
TRUSTEES REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Stru¢ture, governance and managernent
Th8 Trust is a charitsblè in¢orporaled Organisalion registered with the Charity Commission. The Trust was
incorporated on 24 Juno 2020 and began its operations in August 2020.
The trustees who served during the year and up lo the dale of signature of the financial statements were:
MrA Moorehouse (Chairl
Ms S J Ansliss
Mr T J Wheeler
Mrs N Dutton
Mr C Joyce
Mr S Franks
All trustees give their time voluntarily and re￿1ve no benefits from the charity. The Iruslees are highly motivated lo
ensure that the Board has the necessary spread of skills and expertise to ensure good governance.
The recwilment of the Iruslees is carried out by o￿an Edge who have been appointed to manage the recruitment
process for Leisure Focus Trust. They prepare the requirements and then advertise them. From here the 8xlsling
Trustees then shoruisl the applicants.
There is an induction process in place for new trustees and ongoing training lo enable all trustees to keep up lo dale
wth changes in regulation andlor good practice.
None of the Iruslees has any benefioal interest in the company. All of the Iruslees are members of the Trust and
guarantee lo contribute £1 in the event of a winding up.
Statement of tru$te85 responsibilities
The trustees are responsible for preparing the Trustees Report and the financial statements in accordance with
applicable law and United Kingdom Accounting Standards {Uniled Kingdom Generally Accepted Aecounling
Pra¢ticel.
The law applicable to charities in England and Wales requires the tnjstees to preparg financial statements for each
financial year which gwe a true and fair view ot the slate of affairs of the charity and of the incoming resources and
application of resources of the charity for that period.
In preparing these financial stslements, the trustees are required lo=
seloct suitablg a¢¢ounting policies and then apply them consislenlly.
observe thè mèthods and principles in the Charities SORP-,
make judgements and 8slimales that are ￿asonable and prudent.,
slate whether applicable accounting standards have been followèd, subject to any material departures disclosed
and explalned in the financial slatemenls., and
prepare the financial 51alements on the going concem basis unless it is inappropriat8 to presu￿ that the charity
11 continue in operation.
The trustees are responslble for keeping sufficient accounting records that disclose with reasonable accuracy at any
time the financial position of the charity and enable them lo ensure that the financial statements comply w6th the
Charities Act 2011, the Charity (Accounts and Reports) Regulations 200S and the provisions ol the trust deed. They
are also responsible for safeguarding the assets of the charity and hen￿ for taking reasonable st&ps for the
prevention an(1 detection of fraud and other irregularities.
10-

LEISURE FOCUS TRUST
TRUSTEES REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Disclosuré of Informatlon to auditor
Each of the trustees has confirrned that th8re is no information of which they are aware which is relevant to the
audit, but of which the auditor is unaware. They have further confirmed that they have taken appropriate steps to
identify such relevant information and lo establish that the auditor is aware of such information.
The trustees report was appro
by the Board of Trustges.
MrTJ
Trustee
hoeler
Dale..

LEISURE FOCUS TRUST
INDEPENDENT AUDITOR'S REPORT
TO THE TRUSTEES OF LEISURE FOCUS TRUST
Opinion
We have audited the financial statsmenls of LeisLsre Focus Trust Ilhe parent 'Chari￿1 and ils subsidiartes Ilhe
'group'l for the year ended 31 March 2025 which comprise the ¢onsolidaled stattrmenl of financial activities, the
cons01id8led balance sheet. the charity balance sheet, the consolidated statement of ¢ash flows, the charity
slalemenl of cashflows and the notes to the financial slalements, induding significant accounting pr)licies.The
rinancial reporting framework that has bggn applied in their preparation is applicaNe law and Unit￿1 Kingdom
Accounting Stsndards, including Charities SORP Accounting and Reporting by Charities.- Statement of
Recommended Practice applicable lo Charities preparing their accounts in accordan￿ wllh the Financial Reporting
Standard applicable in the UK and Republic of Ireland IFRS 1021.
In our opinion, the financlal slalemenls..
give a true and fair view of the slate of the group and charity's affairs as at 31 March 2025 and of tho groups
incoming resources and application of resources. for the year then ended.,
have been properfy prepared in accordance with United Klngdom Generally Accepted Accounting Practi￿-
and
have begn propared in accordance with the Charities Act 2011.
Basis for opinion
We condu¢led our audit in accordanc8 with International Standards on Auditing IUKI IISAS (UK)) and applicable
law. Our rtssponsibililies under those standards are further described in the Auditors respon￿bilitieS for the audit ol
the fin8nci81 statements section of our report. We are independent of the charity in accordance with the ethical
requirements that are relevant lo our audit of the financlal slatem&nts in the UK, including the FRC'S Ethical
standard. and we have fijifilled our other ethical responsibilities in accordance with these requirements. We believe
that the audit evidence we have obtainèd is sufficient and appropriate to provide a basis for our opinion.
Concluslons relatlng to golng concem
In auditing th8 financial stslernents. we have concluded that the trustees use of th8 going concern basis of
accounting in the preparation of the finanaal statements is appropriate.
Based on the work we have performed. we have not idonlrfigd any material uncertainties relating to events or
conditions that, individually or colle¢lively. may cast significant doubt on the charity'5 ability to continue as a going
concern for a period of al least twelve months from when the financial statements are aulhorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concem are described in the
relevant sections of this report.
Othgr inforniatlon
The other infomiation comprises the information included in the annual report other than the finarKial slaternenls
and our audilorfs report Ihereon. The trustees are responsible for the other information contained within the annual
report. Our opinion on the financial statements does not cover the other information and we do not express any form
of assuTan¢e Conclusion Ihereon. Our resrx)nsibility is to read the other information and, in doing so, consider
whether the other information is materially inconsislenl with the financial statements or our knowledge obtained in
the Course of the audit, or otheMise appears to be materially misstated. If we identify 5u¢h materk41 inconsistencies
or apparent material misslalements, w8 are required lo determine whether this gives rise to a materBI misstalemenl
in the financial statements themselves. 11. based on the work we have performed, we Conclude that there is a
material misststemenl of this other information. we are required lo report that fact.
We have nothing to rgport in thls regard.
12-

LEISURE FOCUS TRUST
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF LEISURE FOCUS TRUST
Matters on whl¢h we are requlred to report by exceptlon
We have nothing to Teport In respect of the following matters in relafjon to whlch the Charfties (Accounts and
Reports) Regulations 2008 requires us lo report to you if, in our opinion..
the information given in the financial statements is inconsistent in any material respect with the trustees
report.. or
sufficient accounting records have not been kept. or
the financial slalements are not in agreement with the accounting records.. or
we havg not received all the infomatlon arKI explanations we require for our audiL
ResponsSbllltles of trustees
As explained more fully in the statement of trustees responsibilities, Ihg trustees are responsible for the prepara￿On
of the flnancial ststemenls and for being satisfied that they glve a trug and fair view, and for such internal ¢onlrol as
the trustees determine is necessary lo enable the preparation of financial statements that are free from material
misstatement, whether duè to fraud or error. In preparing the financial statements. the Iruslees are responsible for
assessing the charity's ability to continue as a going concern, disclosing, as applicable. matters related to going
concern and using the going concem basis of accounting unless the Iruste8s either intend lo cease q)8rations, or
have no realistic alternativg but to do so.
Audltorfs rosponslbllltles for th• audlt of tho financlal statoments
We have beèn appointed as auditor under section 144 of the Charilles Act 2011 and report in accordance with the
Act and relevant regulations made or having effect Ihereunder.
Our objectives are to obtain reasonable assurance atrK)ut whether the financial ststemenls as a Who￿ are free from
material misstatement, whether duo to fraud OT error. and lo issue an auditorfs report that includes our opinion.
Reasonable assurance is 8 high level of assurance but is not a guarantee that an audit conducted in accordanca
with ISAS {UKI will always detg¢t a material misstatement when il exist5. Misststements can arise from fraud or
erroT and are considered material if, individually or in the aggregate. they could reasonably be expeded to inftuence
the economic decisions of users taken on the basis of these financial stslemenls.
The exlenl lo ￿lch our procedures are capable of dglecling irregularities. including fraud, is tlets51ed below.
13-

LEISURE FOCUS TRUST
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF LEISURE FOCUS TRUST
Fraud and breaches of laws and regulatlon$- abS11ty to detsct
Idenltying and responding to risks of matefr7al misstaten7ent due to fraud
To identify risks of material mis5tstement due to fraud I"fraud rlsks"} we assessed events or Conditions that could
indicate an incentive or pressure to commit fraud or provide an opportunity to commf( fraud or provK10 an
opportunity to commit fraud. Our risk assessment procedures included:
Enquiry of management and those charged wllh governance around actual and potential litigation and claims.
Enquiry of entity staff in compliance functions to identify any instsn¢es of non-compliance with laws and
regulations.
Roviewing financial statement disclosures and tests'ng to supporting documentation to assess wmpliance with
applicable laws and regulations.
Using analytiC81 procedures to identify any unusual or unexpected relationships.
Auditing the risk of management override of controls. including through lesling joumal entries and other
adjustments for appropriateness, and evaluating the rationale of significant transactions outside the Charitsble
obje¢tives of the charity.
We communicated identified fraud risk5 throughout the audit team and remained alert lo any indications of fraud
throughout the audit.
As required by auditing standards. and laklng Into account our overall kno￿edge of the control environment, we
perform procedures lo address the risk of management override of controls, in particular the risk that management
may be in a positlon to make in appropriate a¢￿unting entries.
We did not identify any additional fraud risks.
We perfomied proceduras induding idtsntifylng joumal entries lo test based on risk criteria and cotnparing id8ntifi@d
entriès to supportlng documentation. These includad those posted to unrglated accounts. those posted contsining
key words. and those posted lo an account linkad to a fraud risk.
14-

LEISURE FOCUS TRUST
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF LEISURE FOCUS TRUST
Identi￿.n9 8nd responding lo risks of materi81 misstatem$nt due to non-comp11&n￿ wilh laws and regulations
We identified areas of laws and regulations that could reasonably be expected to have a material effect on the
financAal statements from our sedor experienc@, and through discussions wth the Iruslees and other management
{as required by auditing standards). and from inspection of the Charity's regulatory and legal correspond8nce and
discussed with the trustees and other management th& pollcies and procedures regarding compliance with laws and
regulations.
We communicated idenlrfied laws and rggulalions throughout our team and remained alert to any indications of non-
compliance throughout the audit.
The Charity is subject to laws and regulations that dSreclly affect the financial slalements including financial
reporting legislation lincluding related ¢harilies legislalionl and lax legislation. and we assessed the extent of
compliance with these laws and regulations as part of our prwedures on the related financial statemgnt items.
We did not identify 8ny others where the consequences of non-compliance alone could have a material effect on
amounts or disclosures in the financial slalernenls.
Context of the ability of the audit ro dgtècl fraud orbreaches of law orregulat
Owing to the inherent limitations of an audit, there Is an unavoidable risk that we may not have detected some
material misstatements in the financial stalemenls, even though we have properfy planned and perfornwd our audit
in accordance with auditing standards. For example, the further removed non-compliance with laws and regulations
is from the events and transactions refle¢ted in the financial statements. the less likely the inherently limited
Procedures required by auditing stsndards would identify IL
In addition, as with any audit, there rgmained a hlgher risk of non-detection of fraud. as these may involve colluslon.
forgery, intentional omissions. misrepresgnlalions, or the override of internal controls. Our audit procedures ar8
designed to delect material misstatement. Wè are not responsible for preventing nonwcompliance or fraLJd and
cannot be expected to detect non•compl1an￿ with all laws arKI regulations.
A further description of our responslbiliues Is available on the Financial Reporting Council's website al.. htty)s-.11
wvm.frc.org.uklaudilorsresponsibililies. This description forms part of our aydilorfs report.
of our r•port
This report is made solely lo the charity's Iruslees, as a body, in accordance with Part 4 of the Charities IA¢¢ounls
and Reports) Regulations 2008. Our audit work has been undertaken 50 that we might state lo the charity's Iruslees
those matters we are required to stste to them in an auditor's report and for no other purpose. To bye fullest extent
permitted by law, we do not accept or assume responsibility to anyone other than the charity and the ch8rJty'
trustees as a body, for our audit work. for this report. or for the opinions we have formed.
Paul Fagan FCCA IS•nlor Statutory Audltorl
for and on behalf of Craufurd Hal8 Audlt S•rvl¢es Llmlt•d
3110112026
Chart•r•d A¢¢ountants
Statutory Audltor
CIO Crauftird Hale Group
Ground Floor, Arena Court
Crown Lane
MAIDENHEAD
SL6 8QZ
1s-

LEISURE FOCUS TRUST
GROUP STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2025
Unrestrlctod Unr¢strlctèd
funds
funds
2025
2024
Notos
Membership fees and aclivilie5
Shop and Dthèr sales income
Investments
10,478,686
1.267,402
18,268
9,524,267
968,935
2,155
Total income
11.764,356 10,495,357
Raising funds
Charitable activities
1,191,027 1,080,323
10.557,320 9,151,985
Total resourcas •x￿nded
11,748.347 10,232.308
Net incoma for the yearl
Net movement In funds
16,009
263.049
Fund balances at 1 April 2024
1.264,797
1.001,748
Fund balances at 31 March 2025
1,280,806 1,264,797
Net incomg for the financial year is attributable as follows..
Parent entity
Minority interest- THAAM Limited
101,043
185,0341
263,049
16.009
263,049
The statement of financial aclivi119s includes all gains and losses recognised in the year. All iwme and expenditure
derive from continuing aclivilies.
16-

LEISURE FOCUS TRUST
GROUP BALANCE SHEET
ASAT31 MARCH 2025
2025
2024
Flxed a$s8ts
Tangible assets
12
788,897
74S.547
Current assets
Stocks
Dgblors
Cash at bank and In hand
14
15
89,113
671.250
2.380.101
54,926
795,998
1,524,272
3,140,464
2.375,196
Credltors: amounts falllng due withln
one year
16
12,648,5551
11.855,946}
Nat current assets
491,909
519.250
Total as$ots1oss currant Ilabllttles
1,280,806
1,264.797
The funds of the charlty
unrestrict￿ funds- general
Uniestricled funds- designated funds
Non controlllng inlergsls - THAAM Limited
18
18
18
801,663
564,177
{85,0341
700,620
564.177
1,280,806
1,264.797
The notes on pages 2110 37 form part of Ih8s8 financial staternents.
T,he financial slalements were approved by the trustees on ............
Mr T J Wheeler
Trustee
17-

LEISURE FOCUS TRUST
CHARITY BALANCE SHEET
ASAT31 MARCH 2025
2025
2024
Notès
Flxed assets
Tangible assets
Investments
12
13
788,897
200
745.547
100
789,097
745,647
Currnnt assots
Stocks
Debtors
Cash al bank and in hand
14
15
60,791
901,283
2,362,230
48,529
806,770
1.524.272
3,324,304
2,379,571
Credltors: amounts falllng duo wlthln
one year
16
{2.621,2601
11,854,901)
Not Current assets
703.044
524,670
Total assets less Current Ilabllltl8s
1,492,141
1,270,317
The fund$ of the charlty
Unrestricted funds- general
Unrestrided funds- designated fijnds
18
18
927,964
584.177
706,140
564,177
1,492,141
1.270,317
The notes on pages 21 10 37 forni part of these financial statements.
The financi81 ststements were approved by the trustees on ....
Mr T J Wheeler
Trusts•

LEISURE FOCUS TRUST
GROUP STATEMENT OF CASHFLOWS
FOR THE YEAR ENDED 31 MARCH 2025
2025
2024
Notes
Cash flows from operating actIvIt￿S
Cash generated from operations
1,110,902
763.743
Investlng activities
Purchase of tangible fixgd assets
Investment income received
1273,341)
18,268
{570,259}
2,155
Net cash u$od Sn Inve$tlng activltl¢s
1255.0731
{568.1041
N•t ¢ash usod in financing activities
Net incroase In cash and cash equlvalgnts
855,829
195,639
Cash and Cash equivalents at baginning of yèar
1,524,272
1,328,633
Cash and cash equivalents at end of year
2.380,101
1,524,272
The notes on pages 21 to 37 form part of these )Inanual statements.
19-

LEISURE FOCUS TRUST
CHARITY STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2025
2025
2024
Notos
Cash flows from operating activities
Cash ggngratod from operations
26
1,093.131
763.743
Investing athvltie$
Purchase of tangible fixed assets
Purchase of of subsidiary
Investment income received
1273,3411
11001
18.268
1570.2591
2.155
Net cash us8d In Invostlng actlvltles
{255.f73)
1568,1041
Nat cash used In flnan¢lng a¢tlvltl•$
N•t InCr￿s• In cash and cash equivalents
837.958
195.639
Cash and cash equiv818nts at b8ginning of year
1.524,272
1,328,633
Ca$h and cash equivalents at end of year
2.362.230
1,524,272
The notes on pages 21 to 37 foim part of these financSal stalemgnts.
-20-

LEISURE FOCUS TRUST
NOTES TO THE GROUP FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
A¢¢ountlng pollcles
Charlty Informatlon
Leisure Focus Trust is a not-for-profil Charitable Incorporal8d Organisalion ICIOI, having no shar8 capital.
The charity is rggislered in England and Wales. The registered office is Windsor Leisure Centre, Styvell
Road, Windsor, SL4 5JB.
1.1 Accounting ¢onventlon
The financial stalemonts have boen prepared in accordance with the charity'5 goveming document, the
Charities Act 2011, FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of
Ireland" I'FRS 10?,) and the Charities SORP "Accounting and Reporting by Charities.. Slalement ol
Recomm8nd8d Pra¢ti¢e applicable to charities preparing their accounts in accordance with the Financial
Reporting Standard applicable in the UK and Republic of Ireland {FRS 1021. The charity is a Public Benefit
Entity as defined by FRS 102.
The financial slalemenls are prepared in sterling, which is the functional currency of the charity. Monetary
amounts in these financial ststements are rounded to the nearest e.
The finanaal statements have been prepared under the historical cost convention. The principal accounting
x)Iicios adopted are set out below.
This charty is a qUalI￿ng ontily for the purposes of FRS 102, being a member of a group wheT8 the par8nl of
that group prepares publicly available consolidated financial slalemenls, including this charity, wtich are
intended lo g¢ve a true and fair vtew of the assets, liabilities. financial position and profrt and loss of the group.
Bas1$ of ¢onsolldatlon
The consolidated group financAal statements conslsl of the financial statements of the parent entity. Leisure
Focus Trust, together wth all entities controlled by the parent entity lils subsidiaries).
All financial statements are made up lo 31 March 2025.
All intra-group balances and transactions beiween group enlilies are eliminated on consolidation.
Subsidiaries are consolidated in the group's financyal ststemenls from the date that control commences until
the date that control ceases.
Thg subsidiaries Leisure Focus ￿miled {registered number 13393994), Got in Focus Media Limit&
(registered number 15642128) and THAAM Limitgd (registered nUM￿r 157974431, are exempl from the audit
of financial slalemenls in the United Kingdom und8r wtion 479A of the Companies Act 2006 Iunited
Kingdom).
The exemption means that Leisure Focus Trust I￿gIstered number 11900951, guarantees for all subsidiaries
(Leisuie Focus Limited. Gel in Focus Medra Limited and THAAM Limited) debts as at 31 March 2025 are paid
in full.
21

LEISURE FOCUS TRUST
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Accounting pollcies
{Contlnu•d}
1.2 Golng concern
At the lime of approving the financial statements, the trustees have a reasonable expectatson that the Trust
and the group has adequate resourcos to Continue in operational existence for the foreseeable future.
The Trust reported a surplus for the year of £221,82312024.. £267.534}. At the balance sheet dale the Trust
had unrestricted reserves of £1,492,141 12024.. £1,270,317). The group reported a surplus for the year of
£16.009 12024.. £2e3,0491. At the balance sheet dale the gnxjp had unrestricted reserves of £1,365,840
12024.. £1,264,797) after taking into account the minority interest of £85,03412024: £nil} as discla8ed on the
balan￿ sheet.
Following a tendedng process with RBWM. a new service contract has been awarded until al least 31 March
2040.
The trust has also secured a 20 year contract to operate fLrture leisure actiwties at Newlands Sch)ol. This
start9d operations in January 2025.
Therè continues to be an increase in growth in gym membership and swimming lessons as well as block
bookings for astro pil¢h and court hire.
The trustees have reviewed the latest financial infornialion and prepared forecasts identifying all known
contractual cash commitments to al18asl 31 March 2027 and compared this to current cash holdings. The
trustees have not identified any going concern conditions in their reviews that may impact on the gcing
¢on¢grn assumption used in preparing thgse financial stalemenls. Based on these budgets and forecasts, and
results for the past 12 months. the trustees a￿ confident that there is adequate funds lo continue operations
as well as to fund future developments which wll assist in the furtherance of the Trusts Charitable objective5.
Based on the above. the Iruslees have concluded that there are no material uncertainties that lead lo
significant doubt upon the Tru515 ability to continue as a going ￿nCern and therefore the trustees believe that
it remains appropriate to prepare the financial stslements on the going concem basis.
1.3 Charltable fund$
Unreslrictsd funds are available for use at the discretion of the truslees in fiJrtheTance of thelr charitabl
objectivgs.
Designated funds eomprise funds which have been set aside al the discretion of the Injstees for specific
purposes. The purposes and uses of the designated funds are set out in the notes lo the financial statements.
1.4 Incom•
Income is recognlsed when the chaTlty and ils subsidiaries are Iggally entitled to it after any performance
conditions have been mel. the amounts ¢an be measured reliably. and il is probable that income wll be
received.
Income from rnembership is recognise(J on a slraighl Ilne basis over the period covered by the membership.
Income from the operation of catering, ver¢ding and the sale of clothing and èquipment is recognised as
income in the period in which the charity bècomes enlilled lo th8 receipt.
Hire of facililles and equipment is recognised in the period to which the hire transpires.
Revenue grants receivable a￿ rgcognised in the Stslemenl of Financial Acllvllles wh8n there is e￿dence ol
enlillernent, receipt is probable and ils amount can be measured reliably.
22-

LEISURE FOCUS TRUST
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Accounting policies
{Continued
1.5 Expenditure
Expenditure is included on an accruals basis and has been classified under headings that aggregate all costs
related lo the category.
Expendf(ure is recognised once there is a legal or constructive obligation lo transfer economic benefit lo
third party, il Is probable that a transfer of gwnomic benefits will be required in settlernenl, and the amount of
the obligation can be measured reliably.
Expenditure is classified by activity. The costs of each activity are made up of the total of dir￿ costs and
shared costs, Including support costs involved in undertaking each activity. Direct costs attributable lo a single
activity are allocatgd directly lo that activity. Shared c051s whi¢h contribute lo more than one activity and
support costs which ar9 not attributable to a singl@ activity are apportionèd be￿een those activit￿8 on a basis
consistent with the usa of resources. Staff cosls are allocated on the basis of time spent.
Governance costs include those costs associated with meeting the constitutional and stslutory r8quirements
of the charity and include audit fees and costs linked to the strategi¢ management of the ch8rity.
Irrecoverable VAT is charged as a cost against the activity for whlch the 8xpenditUTe was incurred.
Support costs are those functions that assist the work of the charity but do not directly undertake charitable
activities. Support costs include finance, payroll and goverrsance Costs which support the Charity in delivering
its charitable objectives. These costs have been allocated entirely to charttable activrfties as these are deemed
to be for Charitab￿ purposes.
1.6 Tangible fixed as$ots
Tar)gible fixed assats are initially mgasured al cost and subsequèndy measured at cost, net of depreciation.
Depreciation is recc•Jnised so as to write off the cost of assets over their uselul lives on the followir)g bases..
Leasehold land and buildings
Plant and equipment
Fixtures and fittings
Cornputers
20¥0 slraighl line
25Vo straight line
20°/v Straight line
250/D Straight line
1.7 Fixed a$$8t investment
In the parent entity, fixed asset investments are measured at Iransactlon price excluding Iransactlon costs.
Transaction costs are expensed as incurred.
In Ihe parent entty, fixed asset investments r8presents shares held in 8 subsidiary company.
A sijbsidiary is an entity controlled by the charity- Control is the power to govern the finandal and operatlng
policies of the entity so as to obtain benefits from its activities.
1.B Impalmient of flxed assots
Al each reporting end dale, the tharty reviews the carrying amounts of its langlbl& ass8ts to d8temiin8
whether there is any indication that thosg assets have suffèred an impaifment loss. If any such indralion
exists, the recoverable amount of the asset is eslimated in order to determine the extent of the impairrnenl
loss lif any).
1.9 stocks
Stocks are ststed at the lower of cost and estimated selling prtce less costs to Complete and sell.
.23-

LEISURE FOCUS TRUST
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Accounting poli¢le$
Icontlnuedl
1.10 Cash and cash equivalents
Cash and cash equivalents are basic financial assets and represents cash in hand.
1.11 Flnanclal In$trum8nts
The group only has financial assets and financial liabilities of a knnd that qualify as basic financial instruments.
Financial instrurnenls aro recognised in the charitls and group's balance sheet when the charity and ils
subsidiaries becomes p8rty to the contractual provisions of the instrLTrmenl.
Baslc flnancial assets
Basc financlal assets, which Include debtors and cash and bank balances, are measurèd at transaction price
includin9 transadon costs. Fln8ncial assets are dassrfigd as receivable within one year and are not
amorbsed.
Basic financial Ilabllltles
Basic financial liabilities. induding cred((ors are recognised al transaction price. FinanrAal liabilitie5 are
dassified as payable within one year and are not amortised.
Trade creditors are obligations lo pay for goods or servl¢es that have been acqulred in the ordinary course of
operations from suppliers. Amounts payable are classmed as cuThenl li8bilitles on the basis that payment Is
due within one year or less.
Derecognltlon of Ilnanclal Ilabilitles
Financial liabilities are derecognised when the charitys and Its subsidiaries contractual obligations expire or
are discharged or cancelled.
1.12 Ta￿lon
The charity. as a charity, is not liablg for assessment to tax on ils income and gains to the exlenl that they are
applied to Ils charitable objectives.
1.13 Employee ben•fits
The cost of any unused holiday enlillemgnl is recognised in the period in which the employee's services are
received.
1.14 Rètlrement beneflt$
Payrnents lo defined contribution ratiremenl benefit schemes arg charged as 8n expense as they fall due.
As detailed in note 18, the charity contributes to a LGPS scheme, a defined benefrt scheme. On the basis that
any liability arising from the deficit in funding of the scheme is deemed to be a liability of RBWM, payments to
this scheme are charged as an expense as they fall due.
-24-

LEISURE FOCUS TRUST
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Membershlp fees and actlvStl•s
harltsble
Income
Totsl
2025
Ch#rftab
In¢¢*mÈ
2024
Total
2024
2025
Fitness memberships
Fitness other
Indoor advlfjes
Outdoor actNities
Tennis
Swimming pool pay and play
Swimming pool hire
Swimming courses
Swlmming memberships
Facilty Hire and hlre of equipment
Childrens activities
Miscellaneous
4,880.067 4,880,067 4.254,356 4,254.356
248.576
248,576
213,707
213,707
494,410
494,410
455,318
455,318
532,086
532,086
441,782
441,782
31,443
31,443
20.044
20.044
1,240.733 1,240,733 1,331,619 1,331,619
356,245
3S6,245
333,236
333,236
1.54Q,873 1,540,873 1.421,752 1,421,752
293,334
293,334
268,895
268,895
681,577
681,577
596,637
596,637
42,716
42,716
44,129
44,129
136,626
136,626
142.792
142,792
10.478.686 10.478,686 9.524,267 9.524.267
Shop and other salas Income
Unrnstrlctsd Unrestrictsd
funds
funds
2025
2024
Sale of goods - Catering
Sale of goods - Vending
Sale of g¢Jods - Clothing and equipment
Sale of goods - Other
Trading subsidiary income
817,243
79,461
171,600
16.367
182.731
718,242
66,318
176.262
8.113
Other trading activities
1.267,402
968.935
Income from investmènts
Unrestrlcted Unrestricted
funds
funds
2025
2024
Interest receivable
18.268
2,155
-25-

LEISURE FOCUS TRUST
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Ralslng funds
Unrostrlctsd Unrastrlcted
funds
funds
2025
2024
Sale of good purchases
Cost of food
Cost of beverages
Cost of clothing
Opening stock
Closing stock
6,808
421,922
51,260
82,134
48,529
160,7911
6,906
400.464
45,352
111,759
55,389
148,5291
Cost of goods sold
S49,862
571.341
Trading subsidiary costs
Marketing and advertising costs
Stsff costs (note 101
200.828
62,2S6
378,081
4.485
52.876
451,621
1,191.027
1,080,323
-26-

LEISURE FOCUS TRUST
NOTES TO THE GROUP FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Charltable actlvltlgs
2025
2024
Stsff costs Inote 101
Depreryation and impalrment
Self employed coaches
Travel and subsistence
Tralnlng
Clganing
Maintenance and repaifs
Computer costs
Insurance
Printing, postage and stationary
Rates
Health and Safgty
Legal and professional
Bank charges
Small assets and consumables
Telephone
Partial VAT exemptions
Li¢gnces
Terminal charges
Miscellaneous expenses
Rent
3,844,910 3,208.889
229,991
116,110
288,801
291,464
23,937
11,851
57,e91
58,389
163.552
166,681
366,135
334,152
137,676
145.985
159,402
163.885
20,378
17,455
1,276,359 1,119,610
20,298
14,282
85.725
33,232
74,488
59,197
105,225
79,050
36,412
41,183
544.496
566,489
89.279
59,301
45,446
34.429
19,252
24,383
2.398.935 2,130,291
9,988,588 8.676,308
Share of support costs (see note 71
Share of govemance costs (see note 71
4S5,329
113.403
357.323
118.354
10.557.320 9,151.985
27-

LEISURE FOCUS TRUST
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED
FOR THE YEAR ENDED 31 MARCH 2025
Support costs
Support Governance
costs
costs
2025
2024
staff costs (note 101
455,329
4SS,329
357,322
Audll fg9S
Legal and professional
Bad debt
15,745
93,431
4,227
15,745
93,431
4,227
16.990
92.541
8.824
455,329
113,403
568,732
475.677
Analysed between
Charitable activities
455.329
113,403
568,732
475.677
455,329
113.403
568,732
475,677
AII SUPPDrt and governance costs are deemed lo be for charitable purposes and have therefore been
allo¢at6d in their entirety lo charbtable activities.
Govemance costs includes payments to the audltors of £15.745 (2024= £15.9951 for audit fees.
Net mov•mont In funds
2025
2024
The nel movement in fvnds is staled after charg1￿(Creditin9}'.
Fg¢s payable for the audit of the ¢harty's finanryal statements
Depreciation of owned tangible fixed assets
15,745
229,991
15,995
116,110
Trustees and key manag¢m•nt porsonnel
Key management personnel are regarded as Ihe trustees, the managing director. the finan￿ director and the
compliance manager. None of the trustoes received any remuneration or benefits from the Trust during the
year. Trustees were reirnbursed expenditure during the year lotalling £13,947. The total key management
remuneration and benefits paid in the period totalled £237,05312Q24.. £202,4471- This amount includes two
key management personnel who received remuneration in exces5 of £60,000.
Three children of one of the Trustees and one son of one of the key management personnel received
remuneration during the year lolalling £36,03612024: £31.1611 which were made at an aTm's lengths basis.
Some of the trustees hold memberships lo use the facilrties of Leisure Focus Trust. These memberships are
paid at the standard market rate, identical to the rates offered lo the general public. These rnemberships are
not subject to any discounts or speaal prfvileges and are therefore conducted on an arni's length basis.
-28-

LEISURE FOCUS TRUST
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
10 Employees
The avarage monthly number of employees during the year was..
Group
2025
Number
Group
2024
Number
Company
2025
Number
Company
2024
Number
445
413
44S
413
Employment costs
Group
2025
Group
2024
Company
2025
Company
2024
Wages and salaries
Social seeurlty costs
Other pension costs
4.359.308
244,951
74,061
3,758,135
195,555
64,142
4,359.308
244,951
74,061
3.758.135
195,555
64,142
4.678,320
4.017,832
4.678,320
4.017.832
Employment Costs have been allocated as follows..
2025
2024
Raislng funds {note 5}
Charitable activities (note 6}
SLlPPOrt costs {notg 7}
378,081
3,844,910
455.329
451,621
3,208,889
357,322
4,678,320
4,017.832
Other than key management personnel as disdosed in note 9, no other omployee received r8mungration in
excess of £80.000.
11 Taxation
The charity is exempt from taxation on ils activities becausfy all its income is applied for charitable purposes.
29-

LEISURE FOCUS TRUST
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
12 Tanglble flxed assets - Group and Charlty
Le35ehold
land and
buildin
Plant and FlxtUTes and
equlpment
ffttlngs
Computers
Total
Cost
Al 1 April 2024
Additions
229,787
1.184
23,423
4,880
613.003
255,292
65,233
11,985
931.446
273,341
At 31 March 2025
230,971
28,303
868,295
77,218 1.204.787
Doprgciation and impaimi•nt
Al 1 April 2024
Depreciation charged in the year
37,803
52,704
6,S67
6,161
113,281
151,979
28,248
19,147
185,899
229,991
At 31 March 2025
90,507
12.728
265,260
47,395
415.890
Carrylng amount
Al 31 March 2025
140,484
15.575
603,035
29,823
788.897
Al 31 March 2024
191,984
16,856
499,722
36,985
745,547
30-

LEISURE FOCUS TRUST
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
13 Flxed asset Investments
Group
C¢mpany
Cost or valuatlon
Al 1 April 2024
Additions
1LK)
100
Al 31 March 2025
21)0
Impairment
Al 1 April 2024
At 31 Mafch 2025
Carying amount
At 31 March 2025
200
At 31 March 2024
loo
Company
2025
Company
2024
Other investments comprise..
Inveslrnènts in subsidiarios
23
200
100
14 Stocks
GTOUP
2025
Group
2024
Company
2025
Company
2024
Goods for resale
89,113
54.926
60.791
48,529
15 Dgbtors
Group
2025
Group
2024
Company
2025
Company
2024
Amounts falllng due vAthln year:
Trade debtors
Amounts owed by f8llow group undertaklngs
Other debtors
Prepayments and accrued income
426,483
530.573
424,443
244,571
55,537
176,731
530,573
10,772
87,051
178,374
57,054
187.713
87,051
178,374
671,250
795,998
901.282
806.770
31

LEISURE FOCUS TRUST
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
16 Crgdltors: amounts falllng due wlthin one year
Group
2025
Group
2024
Company
2025
Company
2024
Other taxation and social security
Deferred income
Trade creditors
Other ¢reditors
Accruals
88,136
392,339
1.476,130
112,385
579,565
87,429
325,123
991,255
99,110
353,029
129,530
392,339
1,445,316
82.385
571,690
87,429
325,123
991,255
97,065
354,029
2,648,555
1,855,946
2,621,260
1,854,901
17 Ratirement benefit schemes
2025
2024
Defined Contribution schemes
ChaTge to profit or loss in respect of defined contributM)n schemes
74,061
64,142
The charity c4Jntributes to the following pension st*emgS=
a defined Contrib￿lon pension scheme for all qualifying employees. The asse15 of the s¢heme are
held separately from those of the charity in an independenly administered fund.
LGPS schgmg. a dgfined benefit scheme. The assets of the scheme are held separately from those
of the charity. Thè sch8me is administered by the Royal Borough of Windsor and Maidenhead
IRBWMI. No provision has been provided for or disclosed withln these financial stslements on the
basis that any liability arising from the deficit in fiJndin9 of the scheme 18 deemed to be a liab51ty of
RBWM.
18 Analysls of net assèts b•twean fund$
Group
Unrestrictod Subsidiary
funds
funds
Minorlty De$lgn*8d
Interest
fund$
(note 19)
2025
T¢lal
2025
2025
2025
2025
At 31 March 2025:
Tangible assets
Current asselsllliabilities)
788,897
136.673
788,897
491,909
(123.907) (85,0341
564,177
925.570
{123,907)
185,0341
564.377 1,280,806
-32-

LEISURE FOCUS TRUST
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
18 Analy$l$ of net assets between funds
{Continu•d)
Unrestricted Subsldlary
funds
funds
Mlnorfty Dosignated
Intsrest
funds
Total
2024
2024
2024
2024
2024
At 31 March 2024-
Tangible assets
Current assetsllliabililiesl
{nots 191
745,547
{39,4071
745,547
519,250
15.5201
564,177
706.140
15.5201
564,177 1.264,797
Charity
Unrestricted Unrestricted
fvnd$
funds
Total
Total
2025
2024
At 31 March 2024:
Tangible assets
Investments
Current assetsllliabilitiesl
788.897
200
703,044
745,547
100
524,670
1,492.141
1,270,317
19 Oasignatgd funds - group and company
The unrestricted funds of the charity comprise the unexpended balances of incorne received with respect to
membership fees and activities which are not subject to specific conditions as to how they may be used.
These include designated funds which have been s8t aside out of unrestricted funds by the trustees for
speafic purposes.
Balance at
Incomlng
rosources
Incomlng
Balance at
r•s¢)ur¢e8 31 March 2025
1 Aprfl 2023
1 April 2024
Leisure centre repairs
564.177
564,177
564,177
564,177
564.177
564,177
The Trustees have designated the above funds to be used on future developments of the centres. The charity
s currently receiving quotes for the development Ihal will be carried out on the cenlres over the next 12
months.
20 Flnan¢lal commltm•ntSg guarantees and contingent liabllltle$
At the reporting end date the charity had outstanding commitments for future mSnimum payments for a servi
level agrèement and license. being £60,000 {2024'. £nill falling due within 12 months.
33-

LEISURE FOCUS TRUST
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
21 Operating lease commitments
L¢$s•o
At th8 reporting end dale the Charfty had outstanding commitments for futufe minimurn lease payments under
non-cancellable operating leases. which fall due as follows..
2025
2024
Within one year
2,576.193
Operdling lease commitmants disdosed in the prior year related to previous 0￿rating arrangements for the
leisure facilities with the Royal Borough of Windsor & Maidenhead IRBWMI.
Al 31 March 2025. the agr￿ment was re￿aCed by a new leisure operating and ¢on¢ession agr@@mgnt with
RBWM. Under this arrangarnant Leisure Focus Trust acts as agent for RBWM. All income generated via the
operation of the lèisur8 facilities is income earned by RBWM under this new agreement. Leisure Focus Trust
receive a management fee in retum for their services performed In furtherance of Ihglr Ghafitable objectives.
Ancillary services (such as food and beverage sale51 are operated under the ¢on¢ossion agr88menl wher8by
a connected company, Lgisure Focus Limited. has been granted authority to run these setvices with no
concession fee payable and any SUTplus is gift aided lo the Trust.
The new agre8m8nt commenced on 1 April 2025 and 8xpir8s in 15 years from the commencement dale.
The new agregmenl does not give rise lo fixed or determinable luture payments. and therefore rso
commitment exist at the balance sheet dale.
As part of the agreement. Leisure Focus TnJsl is required to lake oul and maintain PLtblic Liability Insurance
with cover of not less than £10.000,000

LEISURE FOCUS TRUST
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
22 Related party transactlons
In addition to those transactions with respect lo trustags and key management personnel as detail￿ in note
9. the charity had the following Telaled party transact￿nS..
Strateglc Health Ltd
During the year, Lelsure Focus Trust incurred Costs lotslling £9,000 with respect lo consultation and support
during the bid process. Slrat8gic Health Limited is a company in which a trustees brother and partner are
directors. All transactions wère made al an arms length basis.
No balance remains outstanding al the balanc8 sheet dale12024.' £nill.
Maldgnhead United W¢men'$ FC
Ouring the year Leisure Focus Trust received income for use of the pitches al the centres from MaKJenhead
Unitgd Women's FC totalling £5,03712024'. £1,808), an entity in which one of the Leisure Focus Trustees is
the facilities officer and a member of Leisure Focus Trusts key management personnel is the Chair. All
transaclions were made at an arms length basis.
No balance remains outstanding at the balance Sheet dale {2024.' £nill.
Lel$uT• Focus Limlted
Al the balance sheel date the Trust was owed £1,09012024'. £10.772) from Leisu￿ Focus Limited, a wholly
owned subsidiary of the Trust.
There were no reportable ￿lated paty transactions In the year.
THAAM Llmlted
During the year the Trust charged £180,937 in management fees, wages and THAAM Limiled's share of costs
to THAAM Limited, a 60% owned subs￿l8ry of Leisure Focus Limited. Leisure Focus Limited is a wholly
owned subsidiary of the Trust.
At the balance sheet dale thg Trust was owed £222,674 {2024.. £nill from THAAM Limited.
Gat In Focus Media
During the year Get In Focus Media Llmlled, a whc41y owned subsidiary of the Trust. invoiced the Trust
£20.00012024.' £nill for maTketing work.
During the year th8 Trust invoiced Gel In Focus Media Limited a total of £21.753 wth respect to ts Share of
salary and rn8rketing costs.
During the year Gel In Focus Media donated £4,276 to the Trust.
At the balance sheet date the Trust was owed £13,08412024.' £16.0001 from Get In Focus Media Limited.

LEISURE FOCUS TRUST
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED
FOR THE YEAR ENDED 31 MARCH 2025
23 Subsldlarles
These finanaal slalemgnls are prepared on a consolidated basis.
Delai15 of the charity's subsidiarfes (which have also been Included in these consolidated financial ststgmenl$)
at 31 March 2025 are as follows..
Name ol undertaklng
R8glsterad
office
Naturn of business
Class of
$haras hgld
Ok Held
Direct
Lelsure Focus Limited
THAAM Limited '
Gat in Focus Media
Limited
England and Wales Event catering
England and Walos
Sports activities
England and Wales
Ordinary shares
Ordinary shares
Ordinary shares
100.00
60.00
100.00
' THAAM Limited is a jolnlly owngd entity. Leisure Focus Limitgd own 60% of the total ordinary share capital.
On 13 April 2024 Gel In Focus Media was incorFx)ralod, where one of the Trust's key management personnel
held 100% of the shares. On 12 April 2025. 100% of these shares were transferred lo Lgisur8 Focus Trust.
Cash gen•rat8d from group op•ratlons
2025
2024
Surplus for the year
16,009
263,049
Adjustments for..
Investment Income recognised in statement of financial activities
Depreciation and impairment of tangible fixed assets
118,2681
229,991
{2,155}
116.110
Movements in working CAPital'.
Ilncreaseydecrease in stocks
Decreasellincreasel in debtors
Increase in credltors
Increase in deferred income
134.187)
124.748
725,393
67,216
6.860
1334,8611
647,069
67.671
Cash generated from oparatlons
1.110.902
763,743
-36-

LEISURE FOCUS TRUST
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
26 Cash goneratod from oyrallons - Charlty
2025
2024
Surplus for the year
221,823
267,534
Adjustments for..
Invgslment income recognised in statement of flnanclal acllvilies
Depreciation and impaimenl of tangible fixed assets
{18,268}
229,991
{2,155}
116,110
Movgmenls in working capital..
Ilncreaselldecrease in stocks
Ilncreasel in debtors
Increase in creditors
Increase in deferred income
{12,262}
{94,512}
899,143
67,216
6,860
1341,337}
649,060
67.671
Cash generated from opgratlons
1.093,131
763.743
26 Analy$l$ of chang8s in net funds
At 1 Aprll 2024
Cash Ilow6At 31 March 2025
Group
Cash at bank and in hand
1,524,272
855.829
2,380,101
1.524.272
855,829
2,380,101
A¢ l Aprfl 2024
Cash flowsAt 31 March 2025
Company
Cash al bank and in hand
1,524,272
837.958
2,362,230
1,524,272
837,958
2,362,230
The Charity and its subsldiar￿S had no material debt during the year.
37-