2022-03-31-accounts

Reference and Administrative	Reference and Administrative	Details
Trustees' Report			2 to 11
Independent Auditors'	Report		12to 14
Statement of Financial	Activities		15
Balance Sheet			16
Statement of Cash Flows			17
Notes to the Financial	Statements		18to 29

Charity Registration	Charity Registration	Number	Number	267781
Company	Registration		Number	01218639
Principal	Office			Brewery Fields
				Bridport
				Dorset
				DT6 5LN
Trustees				Mr Alee Bailey, Treasurer
				Mr Allan Staerck
				Mr Peter Brook
				Mr John Wright (resigned 29		November 2021)
				Mr Malcolm Heaver,	Chairman
				Mr Nicholas Chandler
				Mrs Clare Handford	(resigned	16September 2021)
				Mr Nicholas Thornley
				Mr Frederick Fowler
Solicitors				Porter Dodson
				21 South Street
				Bridport
				Dorset
				DT6 3NR
Auditor				Edwards 8 Keeping
				Unity Chambers
				34 High East Street
				Dorchester
				Dorset
				DT1 1HA

			Unrestricted	Restricted	Total	Total
			funds	funds	2022	2021
		Note	6		6	6
Income and Endowments		from:
Donations and legacies		3	127,218	18,310	145,528	383,718
Charitable activities		4	808,624	48,800	857,424	502,816
Other trading activities		5	29,160		29,160	574
Investment income		6	18		18	33
Total income			965,020	67,110	1,032,130	887,141
Expenditure on:
Raising funds			(31,111)		(31,111)	(1,728)
Charitable activities			(944,206)	(115,699)	(1,059,905)	(1,068,062)
Total expenditure			~(975,3(7	(115,699)	(1,091,016)	(1,069,790)
Net expenditure			(10,297)	(48,589)	(58,886)	(182,649)
Transfers between	funds		1,773	(1,773)
Net movement in funds			(8,524)	(50,362)	(58,886)	(182,649)
Reconciliation of	funds
Total funds brought	forward		162,531	983,604	1,146,135	1,328,784
Total funds carried	forward	20	154,007	933,242	1,087,249	1,146,135

				Note	2022 f	2021f
Fixed assets
Tangible assets				13	1,327,839	1,136,452
Current assets
Stocks				14	6,033	11,872
Debtors				15	49,087	46,448
Cash at bank and	in hand				151,038	163,498
					206,158	221,818
Creditors: Amounts		falling due within one year		16	(167,826)	(142,827)
Net current assets					38,332	78,991
Total assets less	current		liabilities		1,366,171	1,215,443
Creditors: Amounts		falling due after more than one year		77	~279,9227	(69,308)
Net assets					1,087,249	1,146,135
Funds ofthe charity:
Restricted funds					933,242	983,604
Unrestricted income		funds
Unrestricted funds					154,007	162,531
Total funds				20	1,087,249	1,146,135

				2022	2021
			Note		F
Cash flows from operating activities
Net cash expenditure				(58,886)	(182,649)
Adjustments to cash flows from non-cash		items
Depreciation				148,733	148,975
Investment income				(18)	(33)
				89,829	(33,707)
Working capital adjustments
Decrease/(increase) in stocks			14	5,839	(41)
Increase in debtors			15	(2,639)	(24,840)
increase/(decrease) in creditors			16	18,875	(37,934)
Decrease in deferred income			16	(3,163)	(87,649)
Net cash flows from operating	activities			108,741	(184,171)
Cash flows from investing activities
Interest receivable and similar	income		6	18	33
Purchase oftangible fixed assets			13	(364,196)	(15,648)
Sale oftangible fixed assets				24,076	235,000
Net cash flows from investing	activities			(340,102)	219,385
Cash flows from financing activities
Repayment of loans and borrowings			17	(48,248)	(61,588)
Repayment of capital element contracts	offinance leases and HP		18	267,149
Net cash flows from financing	activities			218,901	(61,588)
Net decrease in cash and cash equivalents				(12,460)	(26,374)
Cash and cash equivalents at	1 April			163,498	189,872
Cash and cash equivalents at	31 March			151,038	163,498

is included in the account	s.
Depreciation is provided	on tangible	fixed	assets so as to	write off the cost or valuation,		less any
estimated residual value,	over their expected		useful economic	life as follows.
Asset class				Depreciation method	and	rate
Freehold land and buildings				Not depreciated
Leasehold properties				Straight line over the or less	life of	the lease
Fixture and fittings				12.5% straight line
Computer equipment				4 years straight line
Plant and machinery				Straight line over the	life of	the lease

				Unrestricted
				funds
					Restricted	Total	Total
				General f	funds f	2022 8	2021
Donations	and	legacies,
Gift aid	reclaimed			486		486	1,892
Grants, including			capital grants;
Government		grants		107,100		107,100	26,108
Grants	from	other charities			18,310	18,310	29,690
Coronavirus		job	retention
scheme	grant			14,360		14,360	313,662
Regular giving		and capital
donations				5,272		5,272	12,366
				127,218	18,310	145,528	383,718

Income from ch	aritable activi	ties
		Unrestricted
		funds
			Restricted	Total	Total
		General 8	funds 8	2022	2021f
Subscriptions from	members	381,386		381,386	264,808
Swimming Pool		77,916		77,916	13,536
Main hall, squash	and fields	49,299		49,299	14,372
Fitness room fees		20,515		20,515	6,565
Course and activities		114,249		114,249	8,270
WDDC Service charges		157,783	28,800	186,583	184,455
Advertising sponsorship					615
Other income		319	20,000	20,319	30
Solar panel income		4,157		4,157	5,350
Rental income		3,000		3,000	4,815
		808,624	48,800	857,424	502,816

5 Inco	me from other trading activities
		Unrestricted
		funds
			Total	Total
		General	2022	2021
		8	6
Trading	income;
Sales	ofgoods and services	29,160	29,160		574
		29,160	29,160		574

6 Investment inc	o	me
			Unrestricted
			funds
				Total		Total
			General	2022		2021
			E	6		E
Interest receivable	and similar income;
Interest receivable		on bank deposits	18		18		33

a) Cos	ts oftrad	ing ac	tivities
						Unrestricted
						funds
							Total	Total
						General	2022	2021
					Note	6	6
Opening	finished	goods				11,872	11,872	11,831
Goods	for resale	and vending		purchases		21,749	21,749	303
Stocktaker's fees						100	100
Shop costs —operating			lease			1,721	1,721	1,466
Shop costs. wages and			salaries			1,703	1,703
Closing	finished	goods				(6,034)	(6,034)	(11,872)
						31,111	31,111	1,728

8 Expenditure on cha	ri	table	a	ctivities
					Activity
					undertaken	Total 2022	Total 2021
					directly
					5		6
Employment costs					510,147	510,147	576,771
Water rates					12,871	12,871	5,420
Light, heat and power					78,956	78,956	56,133
Insurance					16,209	16,209	19,337
Repairs and maintenance					160,090	160,090	94,038
Cleaning and chemicals					10,527	10,527	6,456
Printing, postage and telephone					6,274	6,274	4,639
Computer expenses					205	205
Subscnptions					2,552	2,552	855
Contribution to cancer rehab					19,994	19,994	18,678
Security changes							23
Instructors fees					945	945	182
Uniforms					1,271	1,271
Sundry expenses					4,397	4,397	221
VAT Disallowed					36,857	36,857	13,972
Travel and subsistence					863	863
Advertising					5,853	5,853	3,211
The audit ofthe charity's		annual		accounts	4,200	4,200	4,150
Auditor's remuneration	-non audit			work	2,100	2,100	2,050
Legal and professional	fees				15,554	15,554	7,288
Bank and credit card charges					6,883	6,883	2,543
Loan interest					6,849	6,849	(952)
Bad debts written off
Depreciation of long leasehold			property		116,423	116,423	116,392
Depreciation of plant and		machinery			32,310	32,310	32,583
Loss on disposal of fixed		assets			7,575	7,575	104,072
					1,059,905	1,059,905	1,068,062

The aggrega	te payroll costs were	as follows:
		2022	2021
		8
Wages and	salaries	475, 174	521,138
Redundancy	costs		24,807
Employers	Nl	24,093	22,618
Staff pensions		8,711	7,584
Staff training		3,872	624
		511,850	576,771

The monthly average number of persons charity during the year was as follows:	(including senior management team	) empl	oyed by	the
	2022		2021
	No		No
Leisure centre		38		47
Management		6		8
		44		55

13Tangible fixed assets
		Furniture
	Land and	and
	buildings f	equipment 6	Total f
Cost
At 1 April 2021	2,225,974	485,142	2,711,116
Additions		364,196	364,196
Disposals		(103,129)	(103,129)
At 31 March 2022	2,225,974	746,209	2,972,183
Depreciation
At 1 April 2021	1,284,095	290,569	1,574,664
Charge for the year	116,423	32,310	148,733
Eliminated on disposals		(79,053)	(79,053)
At 31 March 2022	1,400,518	243,826	1,644,344
Net book value
At 31 March 2022	825,456	502,383	1,327,839
At 31 March 2021	941,879	194,573	1,136,452

14Stock
	2022f	2021
Finished goods	6,033	11,872
15Debtors
	2022	2021
	F
Trade debtors	2,202	1,598
Prepayments	17,717	10,770
Accrued income	14,007	23,154
VAT recoverable	10,032	10,390
Other debtors	5,129	536
	49,087	46,448

16Creditors:	amounts falling due within one year
		2022f	2021f
Bank loans		10,000	50,000
Trade creditors		25,284	18,136
Other loans		31,529	40,529
Hire purchase	and finance leases	58,287
Other creditors		9,999	2,287
Accruals		15,587	11,572
Deferred income		17,140	20,303
		167,826	142,827

17Creditors:	amounts falling due after one year
		2022f	2021f
Bank loans		32,500
Other loans		37,560	69,308
Hire purchase	and finance leases	208,862
		278,922	69,308

18 Obligations under leases and hire purchase cont The total value of future minimum lease payments was	racts as follows:
	2022
	F
Within one year	58,287
In two to five years	208,862
	267,149

20 Funds
		Balance at				Balance at
		1 April	Incoming	Resources		31 March
		2021 8	resources 6	expended 6	Transfers F	2022 f
Unrestricted funds
General
Unrestricted General	Fund	162,531	965,020	(975,317)	1,773	154,007
Restricted funds
The Real Tennis Court
Restricted Fund		46,165				46,165
Leisure Centre & Swimming
Pool Restncted Fund		932,920	49,800	(94,138)	(1,773)	886,809
Cancer Rehabilitation
Restricted Fund		4,519	17,310	(21,561)		268
Total restricted funds		983,604	67,110	(115,699)	(1,773)	933,242
Total funds		1,146,135	1,032,130	(~(,091,076		1,087,249
		Balance at				Balance at
		1 April	Incoming	Resources		31 Illlarch
		2020	resources	expended	Transfers	2021
			6		6
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 Rehabilitation
Restricted Fund		16,073	8,690	~(20,244		4,519
Total restricted funds		1,245,067	56,490	(218,190)	~(99763	983,604
Total funds		1,328,784	8(!7,141	~(7, 069,790		1,146,135

		Unrestricted
		funds
			Restricted
		General	funds	Total funds
		f	6	6
Tangible	fixed assets	626,175	701,664	1,327,839
Current	assets	(38,560)	244,718	206,158
Current	liabilities	(163,446)	(4,380)	(167,826)
Creditors	over 1 year	(270,162)	(8,760)	(278,922)
Total net assets		154,007	933,242	1,087,249

22 Analysis of ne	t funds
						At 31 March
			At	1 April 2021 f	Cash flow	2022 F
Cash at bank and	in hand			163,498	(12,460)	151,038
Finance leases and hire purchase		contracts			(267,149)	(267,149)
Net funds				163,498	(279,609)	(116,111)