REGISTERED COMPANY NUMBER: 11231381 (Encland and Wales)
REGISTERED CHARITY NUMBER.. 1199147
Report of the Trustees and
Unaudited Financial Statements for the Year Ended 31st March 2025
Herongate Frtness & Wellbelnz

Herongate Fitness & Wellbeing
Contents of the Flnancial Statements
for the Year Ended 31st March 2025
Page
Report of the Trustees
Independent Examiner's Report
9 to 10
Ststement of Flnanclal Activities
li
Balance Sheet
12 to 13
Cash Flow Statèment
14
Notes to the Cash Flow Ststement
15
Notes to the Financlal Staiements
16 to 24
Detailed Statement of Financlal Artlvlties
25 to 26

Herongate Fitne￿ & Wellbeing
Report of the Trustees
for the Year Ended 31st March 2025
The trustees who are also directors of the charity for the purposes of the Companies Act 21)06. present
their report with the financial statements of the charity for the year ended 31st March 2025. The trustees
have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended
Practice applicable to charitie5 preparing their accounts in accordance with the Financial Reporting
Standard applicable in the UK and Republic of Ireland IFRS 1021 leffettive l January 20191.
OBJECTIVES AND AcfiviTIES
Charltable objectives
The objectives of the Charity are, for the public benefit:
to provide or as515t in the provision of facilities and services for recreation or other leisure-time
occupation in the interests of social welfare. such facilities and services being provided to the public at
large or to persons who have need of the facilities because of their youth. age, infirmity or disability,
poverty or social or economic circumstances- and
the promotion and protection of good health including through community participation in healthy
recreation.
The Charity provides the local comrnunity of Hungerford and the surrounding area with high4]ualitv
facilities and services for healthy recreation ènd leisure-time occupation in the interests of social welfare at
an affordable price.
The Charity aims to encourage members of the local community to come together and find common
interests, to create a social atmosphere thal provides a way to enhance beneficiaries, health and general
outlook on lrfe.
The trustee5 endeavour to use their experience to support and help others in the areas that the Charity
covers.
Our aims
The trustees meet regularly to discuss the charitable activities being undertaken and assess whether and to
what extent these are furthering the Charity's objerts. The trustees work in partnership with the
Charity's leadership team to ensure a positive working environment that nurtures ideas and suggestions
at all levels.
The trustees set the Charity's strategy and its aims for the forthcoming year on an annual basis, considering
how successful the Charity's key activities have been and how the Charity can most effectively further its
objectives.
The activities of the Charity are set out in further detail in this Report. The Charity. being only recently
registered in May 2022, is making great progress and has developed a good community working
relationship. The Charity is working hard to identify and sUPPOrt local people, charities and small
businesse5 that help the community while providing excellent local fatiltties.
Page I

Herongate Fitness & Wellbeing
Report of the Trustees
for the Year Ended 31st March 2025
OBJECTIVES AND ACTivmES
Slgnlflcant activities
The Charity provides the local communtty of Hungerford and the surrounding area with high-quality
facilities and services for healrhy recreation and leisUr￿tIMe occupation in the interests of Social welfare at
an affordable price.
The Charity provides facilitie5 and services to the public through premises that it leases from Herongate
Leisure Limited. under which a peppercorn rent is payable until l July 2029.
The Charity provides facilities and services for- swimmin& various exercise classes, yoga, pilates, squash,
spinning and a fully equipped gymnasium. The gym has state of the art equipment designed for use by
persons of all abilities. Functional training areas, free weights, fixed resistance and cardiovascular
equipment are all included. There are two spaces for exercise where the Charity offers a variety of fitness
classes which are, again, designed to cater for people of all abilities. Classes include high intensity fitness,
dance, yoga and spinning.
The Charity also runs specialised classes aimed at particular groups. For example, the Charity runs several
"active ageing" classes which include chair mobility. stride, pilates and aqua aerobics. These classes aTe
designed to improve mobility and keep joints and muscles healthy.
The building includes a small sauna, steam room and spa bath. As the Charity has access to these facilities
under the lease, it offer5 It5 beneficiaries the opportunity to access these facilities at no extra cost. The
facilities are limited but can provide health benefits to those using them, particularly after exercise. Health
benefits include relaxing muscles. reducing joint pain and aiding recovery. Use of the Sauna can also benefit
persons with rheumatic diseases.
The Charity also runs a small number of dedicated classes and specialist access periods, including:
A quiet gym space for members who struggle with spatial awareness and other'noise, i55ue5.
Dedicated pool access is provided to residents and carers of West Berkshire Mencap's Newbury Centre
every week.
Dedicated swimming sessions are provided for beneficiaries with disabilities every Monday afternoon.
Beyond providing access to the Charity's SF)Orting facilities. It also holds a dedicated Ukraine support
group which offers weekly dropin sessions to provide support, advice and social interaction for the newest
community members.
The Charity 15 also looking ahead to developing new relations with community projects within Hungerford
in addition to supporting its existing contacts. The trustees note that there are a number of excitirlg
opportunities arising. We are supporting a new school for children with unique learning profiles, including
Autistic Spectrum Condition and associated communication. language, social. emotional. and mental health
needs. The trustees provide access to our club facilities to help facilitate their learning and development of
social skills and interaction.
New joiners are offered an initial health assessment designed to ensure that they can use the Charity's
facilities safely and where qualified Staff provide advice on the types of exercise and recreation that may
best suit the beneficiary. All members are offered free fitness programmes and program reviews by fully
qualified fitness professionals.
Page 2

Herongate Fitness & Wellbeing
Report of the Trustees
forthe Year Ended 31st March 202S
OBJECTIVES AND AcllviTIES
Outside of the leisure centre itself, the Charity also delivers 'in office" fi'tness classes and training sessions
to local businesses which focu5 on creating healthy work environments and promoting the importante of
movement exercise. For example. classes focu5 on desk based exercises and how to prevent poor posture
when working at a desk.
The trustees have had regard to the guidance issued by the Charity Commission on public benefit. All the
Charity's activities focus on the promotion of good health and community participation in healthy
recreation and leisure-time occupation in the interest of Social welfare in furtherance of its charitable
objectives.
Prlclng Pollty
The Charity's various membership/acces5 fees are Set out below-
Premler Memberships
Unrestrirted access to all club facilities
£ 67 per month
£112 per month
£71S per year
Single
Joint
Annual
Off Peak Memberships
Access 9am - 4pm weekdays and anytime when club is open on weekends
E 50 per month
£ 84 per month
£537.50 per year
Annual
Joint
Annual
Slnzle Activity Memberships
Unrestricted access to their de518nated areas
£44 per month
£44 per month
£44 per month
Class only
Swim only
Rackets
Reduced Rates
Requires proof of eligibility for reduced rate
£25 per month
£43 per month
£50 per month
£YJ per month
Disability Membership
Apprentice or Student Membership
Services Membership Imilitary/emergenryl
Sports Partners Membership
Day Passes
Single class pass (Access to one activitylclassl
Standard day pass (Unrestricted access to the club for one dayl
Reduced Rate day pass Iunrestricted access to the club for one
dayl
£8 per activity/clas5
£11 per day
£7 per day
Page 3

Herongate Fitness & Wellbeing
Report of the Trustees
for the Year Ended 31st March 2025
OBJEcmiES AND ACTivifiES
Pricin8 Policy (font)
The trustees are pleased to note that an increase in fees17.5%1 was made in May 2025 which was accepted
by all member5.
Inevitably some members will struggle with membership fees and may have to freeze or cancel
memberships. The Charity operates a 30 day notice period on memberships and ha5 given the staff the
ability to waive this if someone requests it orb grounds of finances. The trustees have also permitted
members to take longer freeze periods if required or make payment by other means outside of Direct
Debits. All requests are dealt with individually and confidentièlity.
Use ot our servlces and facilities
Since it5 registration in May 2022. the Charity has seen an increase in tts membership, and an overall
Increase in engagement by the community with the facilities and services offered by the Charity.
There are currently 1.365 members across all the different types of mernbership offered, up from 1201 in
May 2024. Increased membership has helped to ensure the viability of the Charity, meaning the trustees
are able to make longer-term plans to sustain the Charity's future.
The variety of exercise classes and facilities have had a beneficial impact on the local community, and the
Charity has a welcoming culture, emphasising that physical actNity is for persons of all ages and abilities.
In particular, the specialised classes aimed at specific groups in need have been very successful, especially
the elderly local community who benefit not only from the physical exercise but also draw significant
benefits from the social aspect of group classes and engagement with the community. To supplement
these specialist classes. the Charity is working closely with the Terrace View Cafe to offer social activities to
those attending the classes as well as those who want to simply come and chat. A discount is offered to all
members and to those accompanying members on these classe5.
Further, swimmin8 sessions that are ring fenced for disabled benefitiaries and resident5 and carers of West
Berkshire Menc3p's Newbury Centre every week has meant that people who might not ordinarily be able
to or wish to use the facilities during other times are able to benefit too. Mentap regularly brings up to IS
members to use the pool along with their carers. and have been offered additional sessions when needed.
New groups including residential supported living for those with learning disabilities are also taking
advantage of dedicated pool sessions. The Charity supports upwards of 30 people a week within dedicated
5ession5.
The Charity has also delivered ten "in office. fitness classès and training session5 to local businesses, which
has the effect of creating healthy work environments and promoting the importance
of movement exercise beyond visiting the leisure centre itself. These businesses do not have to be
corporate members of the gym in order to benefit from the scheme.
The Charity are alw keen to promote Health and Wellbeing. We will do this by holdin8 free drop in
professionally run sessions to help mernbers and "walk ins" to better manage their health and financial
challenges.
The Charity also offers post school term Isummerl free vouchers for a set lunch for school children durin8
August in the Terrace View Cafe.
Page 4

Herongate Fitness & Wellbein8
Report of the Trustees
for the Year Ended 31st March 2025
FINANCIAL REVIEW
Financial review
Overall, the Chariws financial position has improved during this year and compared to previous
years as it continues to mitigate the long-standing effects of the Covid-19 pandemic. The trustee5
are pleased to note that many of these constraints have been overcome.
During the pandemic. the Charity took advantage of the period of lower footfall to invest in updating
its premises an(1 leisure equipment. The Charity has since marketed this opportunity effectively
which has meant that surrounding communities have been able to take advantage of the improved
facilities. As a result. memberships and income has increased during this financial year.
The Charity does not currently have any fund or subsidiary undertaking that is materially in deficit.
The Charity does not currently have any uncertainty al)out the Chartvs ability to continue a5 a 8oin8
concern.
Prlnclpal fundlnz sources
The Charity reports an increase in income as a resuft of new memberships. from £533,275 in the year
ending 2024 to £597,858 in the year ending 2025. Our membership fee increase in May 2024 will account
for some of this increase.
Activity fee5 have increased from £72,161- £75,958 within the same timeframe.
Income
The Charity has an income target this financial year of £60,(MXI per month. comprising of £53,tQO of
membership fees, and £7,0￿ split between other sources of incorne including one off activity fees and
income from the trading subsidiary.
Approximately £35,OCQ was spent on raising funds. This was local marketing in and around the Hungerford
area. The trustees understand this expenditure has had a positive effect on our increased membership
numbers and associated income.
Reserves policy
The Charity does not currently hold any reserves.
The trustees feel that holding reserves is a necessary step for the Charity to make as a means of
improvinE the Charity's long-term financial security. The trustees have therefore set'achieving a
general reserve, as an objective. The trustees wish io build up and maintain a reserve of approximately
£120,CrfXJ however there has been major maintenance outgoings which may affect thi5 saving in 25126.
Grants
The Charity has not received any money from the Local touncil this financial year, or from room hire.
The Furlough Scheme has also come to an end. However, the shortfall in these income streams is
made up for by the increased membership as described above.
Page 5

Herongate Fitness & Wellbeing
Report of the Trustees
for the Year Ended 31st March 2025
FINANCIAL REVIEW
Staff 10515
Staff levels have increased slightly frorn last year. due to Employer's Nl costs, as the Charity continues to
support the Real Living Wage.
REGULAR HNANCIAL REVIEWS
The Trustees are very aware of the inflationary pressures that are in place at present. They make a point of
completing regular monthly accounting checks to ensure that any significant changes in income or
expenditure levels are picked up without delay and take appropriate attiorb to keep overall control.
STRucfuRE. GOVERNANCE AND MANAGEMEKr
Governing document
The organi5ation is a charitable company limited by guarantee, incorporated on l March 2018 and
registered as a charity on 22 May 2022. The Charity is governed by a set of Article5 of Association adopted
on l December 2021, which outlines the objects and powers of the Charitable company. In the event of the
Charity being wound up members are required to contribute an amount not exceeding £1.
Trustees
The directors of the company are also charity tIUStees for the purposes of charity law and under the
Charity's Articles of Association are known as the Board of Trustees. Under the requirements of the Articles
of Association the trustees are elerted to serye for a period of three years after which they must be
re-elerted at the next Board Appointment Meeting rf they are Eoing to continue to serve.
All trustees give their time voluntarily and receive no benefits from the Charity. Any expenses reclaimed
from the Charity are set out in note 7 to the accounts Ithere were none this financial year).
The Charity must have between 3 and 12 trustees, who must all be aged 16 or above. The Charity currently
has five trustees. New trustees ère appointed by a resolution of the Board.
Oryanisational slrurture
The trustees of the Charity are a150 its members. The trustees are responsible for the strategic dirertion of
the Charity.
The trustees delegate day-to-day management of the Charity to its Leadership Team comprised of three
dedicated employees taking up the following roles: General Manager. Operations Manager, and Duty
Manager.
Page 6

Herongate Fitness & Wellbeing
Report of the Trustees
for the Year Ended 31st March 2025
STRucfuRE, GOVERNANCE AND MANAGEMENT
Indurtlon and tralning of new trustees
The Chair of the Trustees J Taylor resigned on 15th August 2024. An existing trustee. A Ford replaced the
chair on 1st July 2024. A new trustee S Woods was appointed in July 2024 with suitable skills and
experience.
The trustees understand that they must have regard to the Charity Commission guidance on this topic, and
that they should recruit trustees who have the requisite skills. experiente, and interest needed to help
administer the Charity.
All new trustees are given a copy of the Chariws constitution. its latest management accounts, and key
policies.
The Charity will arrange for trustee training through reputable providers or its legal advisors as the trustees
determine it is needed.
Related parties
The Charity leases the building from Herongate Leisure Limited, which is owned by Kerridge Properties Ltd.
None of the trustees of the Charity are directors or shareholders of lor ère related to directors or
shareholders on Herongate Leisure Limited. Kerridge Properties Limited or KPL Holdings Limited.
The Charity has a wholly-owned subsidiary, Heron8ate Enterprises Limited, registered with Companie5
House number 11811363. One of the Charivs trustees. Angela Ford. is also a dirertor of the trading
subsidiary.
The Charrty is not part of any other wider network of bodies or umbrella groups.
The Charity also works with a number of other external organisations in delivering their charitable
activities. For example, the Charity works With Parkinson'5 UK Newbury & District Branch to deliver a
monthly Parkinson's Disease therapy cla55 to assist persons with Parkinson's Disease. The Charity also gives
dedicated pool access to residents and carers of West Berkshire Mencap's Newbury Centre every week.
The Charity also offers Sports Partners membership. with preferential rates. to persons who are members
of local sports clubs, where those sport5 clubs are also charities or CASCS. Participating sports clubs
currently include Hungerford Town FC, Kintbury FC, Hungerford Town Rugby Club,
East Woodhay Cricket Club and Hungerford darts league.
REFERENCE AND ADMINISTrAnvE DETAILS
Registered Company number
11231381 (England and Wales)
Registered Charity number
1199147
Page 7

Herongate Fitness & Wellbeing
Report of the Trustees
for the Year Ended 31st March 2025
Reglstered offKe
2 Oriel Court
Omega Park
Alton
Hampshire
GU34 2YT
Trustees
Mr J Taylor Trustee (resigned 15.8.241
Mr J S Birkett Trustee
Mr J D Murtagh Trustee
Mr M A Westbrook Trustee
Mrs A J Ford Chair
Mrs S Woods Trustee
Independent Examlner
Paula Joyce FCCA CTA
Association of Chartered Certified Accountants
Sheen 5tickland
Chartered Accountants
2 Oriel Court
Omega Park
Alton
Hampshire
GU34 2
Approved by order of the board of trustees on .
and signed on its behalf by..
MrsAJ
- Trustee
Page 8

Independent Examiner's Reportto the Trustees of
Herongate Fitness & Wellbelng
Independent examiner's report to the tr￿tee$ of Herongate Fltness & Wellbelng ('the Company,)
I report to the charity trijstees on my examination of the accounts of the Company for the year ended
31st March 2025.
Responslbilitie5 and basi5 of report
As the charity's trustees of the Company land also its directors for the purposes of company lawl you are
responsible for the preparation of the accounts in accordance with the requirement5 of the Companie5 Act
20061'the 2(X)6 Act'l.
Having satisfied myself ihat the accounts of the Company are not required to be audited under Part 16 of
the 2006 Act and are eligible for independent examination, I report in respect of my examination of your
charity's accounts as carried out under Section 145 of the Charities Act 2011 I'the 2011 Act'l. In carrying
out my examination I have followed the Directions given by the Charity Commission under Section 145151
Ibl of the 2011 Act.
Page 9

Independent Examiner's Report to the Trustees of
Herongate Fitness & Wellbeing
Independent examiner's statement
Since your charity's gross intome exceeded E250,1X)O your examiner must be a member of a listed body. I
can confirm that 1 am qualified to undertake the examination because l am a registered member of
Association of Chartered Certified Accountants which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with
the examination giving me cause to believe:
accounting records were not kept in respect of the Company as required by Section 386 of the 2C06
Act,. or
the accounts do not accord with those records- or
the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other
than any requirement that the accounts give a twe and fair view which is not a matter considered as
part of an independent examination.. or
the accounts have not been prepared in accordance with the methods and principles of the
Statement of Retommended Practice for accounting and reporting by charities (applicable to
charitie5 preparing their accounts in accordance with the Financial Reporting Standard applicable in
the UK and Republic of Ireland {FRS 10211.
I have no concerns and have come across no other matters in conneLtion with the examination to which
attention should be drawn in this report in order to enable a proper understanding of the accounts to be
reached.
Paula Joyce FCCA CTA
Association of Chartered Certified Accountants
Sheen Stickland
Chartered Accountants
2 Oriel Court
Omega Park
Alton
Hampshire
GU34 2
Date:
2q°VL9è2015
Page 10

Herongate Fitness & Wellbeing
Statement of Financial Artivitles
for the Year Ended 31st March 2025
2025
Unrestricted
fund
2024
Total
funds
Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
717,805
642.982
EXPENDITURE ON
Raising funds
37,975
46,418
Charitable activitiès
Leisure centre
666.077
566,826
Totsl
704,052
613,244
NET INCOME
13,753
29,738
RECONCILIATION OF FUNDS
Total funds brought forward
149.6761
179,4141
TOTAL FUNDS CARRIED FORWARD
135,9231
149,6761
The notes form part of these financial Statements
Page 11

Herongate Fitness & Wellbeing
Balance Sheet
31st March 2025
2025
Unrestricted
fund
2024
Total
funds
Notes
FIXED ASSErs
Tangible a55et5
Inve5tment5
io
li
7.146
loo
11,340
i(K)
7,246
11,440
CURRENT ASSETS
Stocks
Debtors
Cash at bank and in hand
12
13
122
37.710
11.368
1,060
28,308
17,187
49,2CQ
46,555
CREDrroRS
Amounts falling due within one year
14
192.3691
190,1711
CURRENT ASS￿5/(LIABILrnE5j
143,1691
143.616)
TOTAL ASSETS LESS CURRENT LIABILITIES
135.923)
{32,1761
CREDifoRS
Amounts falling due after more than one
year
15
117,5001
NET ASSETSIILIABILITIES)
(35,9231
{49,6761
FUNDS
Unrestricted funds
17
135.9231
149,6761
TOTAL FUNDS
135.923}
149,6761
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006
for the year ended 31st March 2025.
The members have not required the company to obtain an audit of its financial statements for the year
ended 31st March 2025 in accordance with Section 476 01 the Companies Act 2(A)6.
The notes form part of these financial statement5
Page 12
continued...

Herongate Fitness & Wellbeing
Balance Sheet- contlnued
31st March 2025
The trustees acknowledge their responsibilities for
ensuring that the charitable company keeps accounting records that comply wtth sections 386 and
387 of the Companies Act 2006 and
preparinB financial statements which give a true and fair view of the state of affairs of the charitable
company as at the end of each financial year and of its surplus or deficit for each financial year in
accordance with the requirements of Sections 394 and 395 and which otherwise comply with the
requirement5 of the Companies Att 2CK16 relating to financial Statements. so far as applicable to the
charitable company.
Ibl
These financial statements have been prepared in accordance with the provisiofts applicable to charitable
companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on
IS: OF ...*A5......... and were signed on its behalfby:
Mrs
Ford- Trustee
The notes form part of these financial statements
Page 13

Herongate Fitness & Wellbeing
Cash Flow Statement
for the Year Ended 31st March 2025
2025
2024
Notes
Cash flows from operating artivities
Cash generated from operations
Interest paid
13,030
19241
13481
Net cash provided byllused in) operating activities
12.106
11.349)
Cash tlows from Investlng actlvltles
Purchase of tangible fixed assets
Sale of tangible fixed assets
14251
14,3871
1,435
Net cash used in investing activities
14251
12,9521
Cash flows from financln8 artl¥itSes
Loan Repayments in year
117,5(hJ}
Net cash lused inl/provided by financing activwties
117,5001
Change In ènd cash equivalents In
the reF￿rtIng period
Cash and cash equivalents at the
beginning of the reportin¥ period
{5.8191
14,3011
17,187
21,488
Cash and cash equlvalents at the end
of the reporting perfod
11,368
17,187
The notes form part of these financial statements
Page 14

Herongate Fitness & Wellbeln8
Notes to the Cash Flow Statement
for the Year Ended 31st March 2025
RECONCILIAnoN OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTNMES
2025
2024
Net income for the reporting perlod las per the Statement of
Financial Artivities)
Adjustments for:
Depreciation charges
Interest paid
Decrease/lincreasel in stocks
Increase in debtors
Increaselldecreasel in treditors
13,753
29,738
4,622
924
938
19.4021
2,195
20.919
14061
16,5651
145,0351
Net cash provided by/(used in) operatlons
13,030
ANALYSIS OF CHANGES IN IDEBT}/FUNDS
At 1.4.24
Cash flow At 31.3.25
Net cash
Cash at bank and in hand
17.187
15,8191
11,368
17,187
15.8191
11,368
Debt
Debts falling due after l year
117,5C(I}
17,500
{17,5CQI
17,5CM)
Total
13131
11,681
11.368
The notes form part of these financial statements
Page 15

Herongate Fltness & Wellbeing
Notes lo the Financial Statements
for the Year Ended 31st March 2025
AccourinNG POUCIES
Basis of preparing ihe finan¢ial statements
The financial statements of the tharitable company, which is a public benefit entity under FRS 102,
have been prepared in accordance with the CharitFes SORP {FRS 1021 'Accounting and Reporting by
Charities- Statement of Recommended Practice applicable to charities preparinE their accounts in
accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FR5
1021 leffective l January 20191,, Financial Reporting Standard 102 The Financial Reporting Standard
applicable in the UK and Republic of Ireland. and the Companies Act 21x16. The financial statements
have been prepared under the historical cost convention, with the exception of investments which
are included at market value.
Income
All income is recognised in the Statement of Financial Attivities once the charity has entitlement to
the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation
committing the charity to that expenditure. it is probable that a transfer of economic benefits will be
required in settlement and the amount of the obligation can be measured reliably. Expenditure is
accounted for on an accruals basi5 and has been classified under headings that aggregate all cost
related to the category. Where costs cannot be directly attributed to particular headings they have
been allocated to artivities on a basis consistent with the use of resources.
Tanglble fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its
estimated useful life.
Plant and machinery etc
25% on cost and 20% on cost
Related party exemption
The charitable company has taken advantage of exemption. under the terms of Financial Reporting
Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland,. not to
disclose related party transactions with wholly owned subsidiaries within the group.
Stocks
Stocks are valued at the lower of cost and net realisable value. after making due allowance for
obsolete and slow moving items.
Taxatlon
The tharity is exempt from corporation tax on its charitable activities.
Fund accounting
Unrestrirted funds can be used in accordance with the charttable objective5 at the discretion of the
trustees.
Page 16
continued...

Herongate Fitness & Wellbelng
Notes to the Financial Statements - continued
for the Year Ended 31st March 2025
ACCOUNnNG pouaES- continued
Fund accountlng
Restricted funds can only be used for particular restricted purposes within the objects of the charitv.
Restrirtions arise when specified by the donor or when funds are raised for particular restricted
purpose5.
Further explanation of the nature and purpose of each fund is included in the note5 to the financial
statements.
Hire purchase and leasing commltments
Rentals paid under operating leases are charged to the Statement of Finantial AttiMtie5 on a straight
line ba515 over the period of the lease.
Pension costs and other post-retlrement benefits
The charitable company operates a defined contribution pension scheme. Contributions payable to
the charitable company's pension scheme are charged to the Statement of Financial Activities in the
period to which they relate.
DONATIONS AND LEGACIES
2025
2024
Memberships
Activity fees
Sunbeds
Sundry receipts
Retail
597,858
75.958
7,521
30.165
6,303
533,275
72,161
5,463
23,700
8,383
717,805
642,982
Page 17
continued...

Herongate Fitness & Wellbeing
Notes to the Flnancial Statements - contlnued
for the Year Ended 31st March 2025
RAISING FUNDS
Other trading actl¥ltles
2025
2024
Purchases
lire of plant and machinery
Support costs
36.679
1,296
44,653
1,765
37,975
46,418
CHARITABLE ACTIVITIE5 COST5
Support
costs15ee
note 51
Direct
Costs
Totals
Leisure centre
605.649
60,428
666,077
SUPPORT COSTS
Governance
costs
Management Finance
Totals
Leisure tentre
9.451
12,555
38,422
60.428
NEf INCOME/{ÉXPÉNDrruREI
Net incomellexpenditurel is stated after charging/lcreditingl.'
2025
2024
Depreciation - owned assets
Hire of plant and machinery
4,619
1.296
20,920
Page 18
continued...

Herongale Fitness & Wellbeing
Notes to the Flnanclal Statements - contSnued
for the Year Ended 315t March 2025
TRUSTEES, REMUNERATION AND BENEFITS
There were no trustees, remuneration or other benefits for the year ended 31st March 2025 nor for
the year ended 315t March 2024.
Trustees. expenses
There were no trustees, expenses paid for the year ended 31st March 2025 nor for the year ended
31st March 2024.
STAFF COSTS
2025
2024
Wages and salaries
Social security Costs
Other pension costs
217.696
8.267
2,276
192,032
6,280
2,694
228,239
201,¢)06
The average monthly number of employees during the year was as follows..
2025
14
2024
li
Staff
No employees received emoluments in excess of £E￿.(m￿l.
COMPARATIVES FOR THE STATEMENf OF FINANCIAL AcnvmES
Unrestrict
fund
INCOME AND ENDOWMENTS FROM
Donations and legaties
642,982
EXPENDITURE ON
Raising funds
46.418
Charltsble actI￿tIes
Leisure centre
566,826
Totsl
613,244
NETINCOME
29,738
Page 19
continued...

Herongate Fitne55 & Wellbeing
Notes to the Financial Statements- continued
for the Year Ended 31st March 2025
COMPARATIVES FOR THE STATEMENT OF FINANaAL ACTivmES- continued
Unrestrict
fund
RECONCIUATION OF FUNDS
Total funds brought forward
179.4141
TOTAL FUNDS CARRIED FORWARD
149,6761
10. TANGIBLE FIXED ASSErs
Leisure
Office
equiprnent equipment
Totals
COST
At 1st April 2024
Addition5
190,823
19.777
425
210,600
425
At 31st March 2025
190.823
20.202
211,025
DEPRECIATION
At 1st April 2024
Charge for year
182,714
3,589
16,546
1,030
199,260
4,619
At 31st March 2025
186,303
17,576
203.879
NET BOOK VALUE
At 31st March 2025
4.520
2,626
7,146
At 31st March 2024
8,109
3,231
11.340
Page 20
continued...

Herongate Fltness & Wellbeing
Notes to the Financial Ststements - continued
for the Year Ended 31st March 2025
11. FIXED ASSEf INVESTMENTS
Shares in
group
undertakin
MARKEf VALUE
At 1st April 2024 and 31st March 2025
i(L)
NET BOOK VALUE
At 31st March 2025
loo
At 31st March 2024
ICKJ
There were no investment assets outside the UK.
12. STOCKS
2025
2024
Stocks
122
1,060
13.
DEBTORS: AMouKfs FALLING DUE wfrHIN ONE YEAR
2025
2024
Trade debtors
Prepayments and accrued income
12,768
24,942
4,837
23,471
37,710
28,308
Page 21
continued...

Herongate Fitness & Wellbein8
Notes to the Flnancial Statements- contlnued
for the Year Ended 31st March 2025
14. CREDITORS: AMouKfs FALLING DUE WITHIN ONE YEAR
2025
2024
Trade creditors
Amount5 owed to group undertaking5
Social security and other taxes
Other creditors
Pension cost payable
Accrua15 and deferred income
43,098
24,282
3,962
32,432
24.282
2,662
15,IX4)
221
15,574
421
20,606
92,369
90.171
IS. CREDITORS: AMouKfs FALLING DUE AFTER MORE THAN ONE YEAR
2025
2024
Other loans (see note 161
17.500
16. LOANS
An analysi5 of the maturity of103ns is given below:
2025
2024
Amounts falling between one and two years-
Other loans - 1-2 years
17,500
17. MOVEMENT IN FUNDS
Net
movement
in funds
At
31.3.25
At 1.4.24
Unre5trlrted funds
General fund
149.6761
13.753
{3S.9231
TOTAL FUNDS
{49.6761
13,753
135,9231
Page 22
continued...

Herongate Fitne55 & Wellbeing
Notes to the Financial Statements - continued
for the Year Ended 3tst March 2025
17.
MOVEMENT IN FUNDS- continued
Net movement in funds, included in the above are as follows..
Incoming
resources
Resources Movement
expended
in funds
Unrestricled funds
General fund
717,805
1704,0521
13,753
TOTAL FUNDS
717,805
1704.0521
13,753
Comparatlves for movement in funds
Net
movement
in funds
At
31.3.24
At 1.4.23
Unre5trirted funds
General fund
{79,4141
29.738
149.6761
TOTAL FUNDS
179.4141
29,738
149,6761
Comparative net movement in funds. included in the above are a5 follows:
Incoming
resources
Resources Movement
expended
in f unds
Unrestricted funds
General fund
642,982
1613,2441
29,738
TOTAL FUNDS
642.982
1613,2441
29,738
Page 23
continued...

Herongate Fitne55 & Wellbeing
Notes to the Financial Statements - continued
for the Year Ended 31st March 2025
17.
MOVEMENT IN FU14DS- continued
A current year 12 months and prior year 12 months combined position is as follow5:
Net
movement
in funds
At
31.3.25
At 1.4.23
Unrestrlrted funds
General fund
179,4141
43,491
135,9231
TOTAL FUNDS
179,4141
43,491
135,9231
A current year 12 months and prior year 12 months combined net movement in funds, included in
the above are as follows..
Incoming
resource5
Resources Movement
expended
in funds
Unrestricled funds
General fund
1.3fKJ,787
11,317,296)
43,491
TOTAL FUNDS
1.360,787
11,317,2961
43.491
18. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31st March 2025.
Page 24

Heronsate Fitness & Wellbeing
Detailed Statement of Flnanclal Actlvlties
for the Year Ended 31st March 2025
2025
2024
INCOME AND ENDOWMENTS
Donatlons and legacies
Memberships
Activity fees
Sunbeds
Sundry receipts
Retail
597.858
75,958
7,521
30.165
6.303
533,275
72.161
5,463
23,700
8,383
717.805
642,982
Total In¢orning resources
717.805
642,982
EXPENDITURE
Other tradlng artlvitles
Purchases
Hire of plant and machinery
36.679
1.296
44,653
37.975
44,653
Charltable artlvltles
Wages
Social security
Pen5ion5
Rates and water
Insurance
Light and heat
Telephone
Advertising
Cleaning
Staff welfare
Subscriptions
Travelling
Staff training
Medical insurance
Uniforms
Carried forward
217,696
8.267
2,276
23.IlX)
10,490
157,837
4,761
2,181
42,494
192,032
6.280
2,694
19,2(Xl
9,391
145,235
2,553
3,110
19,514
25
944
136
2,028
35
740
403,917
1.278
300
35
716
471,431
This page does not form part of the statutory financial statements
Page 25

Herongate Fitness & Wellbeing
Detailed Statement of Financial Artivities
for the Year Ended 31st March 2025
2025
2024
Charitsble artivities
Brought forward
Computer costs
Health and safety
Waste
Licences
ReEular hire charge
Repairs and renewals
Depreciation of leisure equipm ent
Depreciation of office equipme nt
471,431
722
8,144
2,288
7.312
449
110,681
3,589
1,033
403,917
903
4,519
1,542
5,566
449
86,645
19.264
1,655
605.649
524,460
Support costs
Managemenl
Postage and stationery
Sundries
5,106
4.345
6.347
1,144
9.451
7,491
Finance
Bank Charges
Credit card
Loan
300
11.331
924
372
10,377
I,c()i
12,555
11,750
Governance costs
Accountancy fees
Legal fees
15,600
22,822
11.413
13,477
38,422
24,890
Total resources expended
704,052
613,244
Net income
13,753
29,738
This page does not form part of the statutory financial 5tatement5
Page 26