2021-03-31-accounts

Reference and Administrative	Reference and Administrative	Details
Trustees' Report			2to 14
Independent Auditors'	Report		15to 17
Statement of Financial	Activities		18
Balance Sheet			19
Statement of Cash Flows			20
Notes to the Financial	Statements		21 to 31

Charity Registration	Charity Registration	Number	Number	267781
Company	Registration		Number	01218639
Principal	Office			Brewery Fields
				Bridport
				Dorset
				DT6 5LN
Trustees				Alee Bailey, Treasurer
				Dr George Skellern (Resigned		28 April 2020)
				Mr Allan Staerck
				Mr Peter Brook
				Mr John Wright
				Mr Malcolm Heaver,	Chair
				Mr Christopher Baker, Vice Chair (resigned			8September 2020)
				Mr Nicholas Chandler
				Mrs Clare Handford
				Nicholas Thornley
				Mr Frederick Fowler	(appointed	23 March	2021)
Solicitors				Porter Dodson
				21 South Street
				Bridport
				Dorset
				DT6 3NR
Auditor				Edwards &Keeping
				Unity Chambers
				34 High East Street
				Dorchester
				Dorset
				DT1 1HA

				Unrestricted	Restricted	Total
				funds	funds	2021
			Note	E	E	F
Income and Endowments		from:
Donations and legacies				354,136	27,690	381,826
Charitable activities				475,908	28,800	504,708
Other trading activities				574		574
Investment income				33		33
Total income				830,651	56,490	887,141
Expenditure on:
Raising funds Charitable activities			7	(1,728) )849,872)	~218,190)	(1,728) (1,068,062)
Total expenditure				~(851,600	~218,190)	(1,069,790)
Net expenditure Transfers between	funds			(20,949) 99,763	(161,700) ~99,763)	(182,649)
Net movement in funds				78,814	(261,463)	(182,649)
Reconciliation offunds
Total funds brought	forward			83,717	1,245,067	1,328,784
Total funds carried	forward		18	162,531	983,604	1,146,135
				Unrestricted	Restricted	Total
				funds	funds	2020
			Note			8
Income and Endowments		from:
Donations and legacies				7,712	14,811	22,523
Charitable activities				1,290,455	28,800	1,319,255
Other trading activities				78,510		78,510
Investment income				212		212
Total income				1,376,889	43,611	1,420,500
Expenditure on:
Raising funds				(61,084)		(61,084)
Charitable activities				(1,302,529)	(117,246)	(1,419,775)
Total expenditure				(1,363,613)	(117,246)	(1,480,859)
Net income/(expenditure)				13,276	(73,635)	(60,359)
Net movement in funds				13,276	(73,635)	(60,359)
Reconciliation of	funds
Total funds brought	forward			70,441	1,318,702	1,389,143
Total funds carried	forward		18	83,717	1,245,067	1,328,784

					2021	2020
				Note	F	F
Fixed assets
Tangible assets				12	1,136,452	1,504,779
Current assets
Stocks				13	11,872	11,831
Debtors				14	46,448	21,610
Cash at bank	and in hand				163,498	189,872
					221,818	223,313
Creditors: Amounts		falling due within one year		15	~142,827)	(239,412)
Net current	assets/(liabilities)				78,991	~(16,099
Total assets	less current liabilities				1,215,443	1,488,680
Creditors: Amounts		falling due after more than	7	16	~69,308)	~)59,896)
Net assets					1,146,135	1,328,784
Funds ofthe charity:
Restricted funds					983,604	1,245,067
Unrestricted	income	funds
Unrestricted	funds				162,531	83,717
Total funds				18	1,146,135	1,328,784

				2021	2020
			Note
Cash flows from operating activities
Net cash expenditure				(182,649)	(60,359)
Adjustments to cash flows from non-cash		items
Depreciation				148,975	156,451
Investment income				(33)	(212)
				(33,707)	95,880
Working capital adjustments
(Increase)/decrease in stocks			13	(41)	105
(Increase)/decrease in debtors			14	(24,838)	19,430
Decrease in creditors			15	(37,936)	(945)
(Decrease)/increase in deferred income			15	(87,649)	16,475
Net cash flows from operating	activities			(184,171	130,945
Cash flows from investing activities
Interest receivable and similar	income		6	33	212
Purchase oftangible fixed assets			12	(15,648)	(64,928)
Sale oftangible fixed assets				235,000
Net cash flows from investing	activities			219,385	(64,716)
Cash flows from financing activities
Repayment of loans and borrowings			16	(61,588)	(61,946)
Net (decrease)/increase in cash and cash equivalents				(26,374)	4,283
Cash and cash equivalents at	1 April			189,872	185,589
Cash and cash equivalents at	31 March			163,498	189,872

				Unrestricted
				funds
					Restricted	Total	Total
				General	funds	2021	2020
				6		F.
Grants,	including		capital grants;
Government		grants		26,108		26,108	6,390
Grants	from	other charities		2,000	27,690	29,690	14,811
Coronavirus		job	retention
scheme grant				313,662		313,662
Regular giving donations		and capital		12,366		12,366	1,322
				354,136	27,690	381,826	22,523

Income from ch	aritable activi	ties
		Unrestricted
		funds
			Restricted	Total	Total
		General	funds	2021	2020
		6	E		6
Subscriptions from	members	264,808		264,808	567,794
Entrance fees					533
Swimming Pool		13,536		13,536	129,248
Main hall, squash	and fields	19,187		19,187	36,861
Fitness room fees		6,565		6,565	78,623
Course and activities		8,270		8,270	312,558
Real Tennis Income					4,500
WDDC Service charges		155,655	28,800	184,455	179,770
Advertising sponsorship		615		615	1,204
Other income		1,922		1,922	4,836
Solar panel income		5,350		5,350	3,328
		475,908	28,800	504,708	1,319,255

						Unrestricted
						funds
							Total		Total
						General	2021		2020
						F	6		6
Trading		income;
	Sales	of goods		and	services	574		574	78,510
						574		574	78,510
6	Investment		income
						Unrestricted
						funds
							Total		Total
						General	2021		2020
						6	6
Interest		receivable		and similar income;
	Interes	t receiv	ab	le	on bank deposits	33		33		212

7 Expenditure on charitable	7 Expenditure on charitable	7 Expenditure on charitable	activities
				Activity
				undertaken	Total 2021	Total 2020
				directly
				6
Employment costs				576,771	576,771	786,787
Water rates				5,420	5,420	22,081
Light, heat and power				56,133	56,133	79,626
Insurance				19,337	19,337	20,972
Repairs and maintenance				94,038	94,038	163,825
Cleaning and chemicals				6,456	6,456	19,814
Printing, postage and telephone				4,639	4,639	13,209
Subscriptions				855	855	1,212
Contribution to Hyde Tennis Club						1,331
Contribution to cancer rehab				18,678	18,678	22,310
Security changes				23	23	2,798
Instructors fees				182	182	23,599
Uniforms						3,960
Sundry expenses				221	221	2,178
VAT Disallowed				13,972	13,972	38,875
Travel and subsistence						868
Advertising				3,211	3,211	13,329
The audit ofthe charity's		annual	accounts	4,150	4,150	3,900
Auditor's remuneration	-non audit work			2,050	2,050	2,228
Legal and professional	fees			7,288	7,288	17,187
Bank and credit card charges				2,543	2,543	11,513
Loan interest				(952)	(952)	11,227
Bad debts written off						495
Depreciation of long leasehold			property	116,392	116,392	120,645
Depreciation of plant and		machinery		32,583	32,583	35,806
Loss on disposal offixed		assets		104,072	104,072
				1,068,062	1,068,062	1,419,775

8 Net incom Net outgoing	ing/outgoing resources resources for the year include:
		2021	2020
		6	6
Audit fees		4,150	3,900
Depreciation	offixed assets	149,694	156,451

The aggrega	te payroll costs were	as follows:
		2021	2020
			9
Wages and	salaries	521,138	732,807
Redundancy	costs	24,807
Employers	Nl	22,618	34,143
Staff pensions		7,584	10,865
Staff traintng		624	8,973
		576,771	786,787

The monthly average number of persons charity during the year was as follows:	(including senior management team	) empl	oyed by	the
	2021		2020
	No		No
Leisure centre		47		78
Management		8		8
		55		86

12Tangible fixed assets
		Furniture
	Land and	and
	buildings	equipment	Total
		E	E
Cost
At 1 April 2020	2,459,374	471,094	2,930,468
Additions	1,600	14,048	15,648
Disposals	(235,000)		(235,000)
At 31 March 2021	2,225,974	485, 142	2,711,116
Depreciation
At 1 April 2020	1,167,703	257,986	1,425,689
Charge for the year	116,392	32,583	148,975
At 31 March 2021	1,284,095	290,569	1,574,664
Net book value
At 31 March 2021	941,879	194,573	1,136,452
At 31 March 2020	1,291,671	213,108	1,504,779

13Stock
	2021	2020
	E	E
Finished goods	11,872	11,831
14 Debtors
	2021	2020
	E	E
Trade debtors	1,598	6,257
Prepayments	10,770	11,662
Accrued income	23,154	281
VAT recoverable	10,390	3,216
Other debtors	536	194
	46,448	21,610

15Creditors: amounts falling due within on	e year
	2021	2020
		E
Bank loans	50,000	21,000
Trade creditors	18,136	44,583
Other loans	40,529	40,529
Other creditors	2,287	11,888
Accrue(a	11,572	13,460
Deferred income	20,303	107,952
	142,827	239,412

16Creditors: amounts falling due after o	ne year
	2021	2020
	E	E
Bank loans		90,588
Otherloans	69,308	69,308
	69,308	159,896

2021	2020
	E
	90,588

18Funds
		Balance	at					Balance at
		1 April		Incoming		Resources		31 March
		2020		resources		expended	Transfers	2021
		F.			E	E	E	E
Unrestricted funds
General
Unrestricted General	Fund	83,717		830,651		(851,600)	99,763	162,531
Restricted funds
The Real Tennis Court
Restricted Fund		250,000				(104,072)	(99,763)	46,165
Leisure Centre 8 Swimming
Pool Restricted Fund		978,994			47,800	(93,874)		932,920
Cancer Rehabihtation
Restricted Fund		16,073			8,690	(20,244)		4,519
Total restricted funds		1,245,067			56,490	(218,190)	(99,763)	983,604
Total funds		1,328,784		887,141		(1,069,790)		1,146,135
								Balance at
		Balance		at 1	Incoming Resources			31 March
		April 2019			resources expended			2020
			E			F	F	E
Unrestricted funds
General
Unrestricted General	Fund		70,441		1,376,889		(1,363,613)	83,717
Restricted funds
The Real Tennis Court
Restricted Fund			250,000					250,000
Leisure Centre 8 Swimming
Pool Restricted Fund			1,034,753			37,611	(93,370)	978,994
Cancer Rehabilitation	Restricted
Fund			33,949			6,000	(23,876)	16,073
Total restricted funds			1,318,702			43,611	(117,246)	1,245,067
Total funds			1,389,143		1,420,500		(1,480,859)	1,328,784

		Unrestricted
		funds
			Restricted
		General	funds	Total funds
		E	E	E
Tangible	fixed assets	355,857	780,595	1,136,452
Current	assets	(3,091)	224,909	221,818
Current Creditors	liabilities over 1 year	(138,447) ~51,788	(4,380) ~(17,520	(142,827) (69,308)
Total net assets		162,531	983,604	1,146,135

20 Analysis of net funds
			At 31 March
	At1 April 2020 E	Cash flow E	2021 f
Cash at bank and in hand	189,872	(26,374)	163,498
Net funds	189,872	(26,374)	163,498