REGISTERED COMPANY NUMBER.. 01266607 (England and Wale51
REGISTEREO CHARITY NUMBER: 273334
REPORTOF THE TRUSTEESAND
UNAUDITED FINANOAL STATEMENTS FOR Tr+E YEAR ENDED 31 MARCII 2023
FOR
WEST WIGHT SPORTS AND COMMUNITY CENTRE
TRUST LIMffED
Brlght Bruwn Limited
Charte￿d A£cDuntants
Exchange House
St. Cro55 Lane
Newport
Isle of Wight
P030 5BZ

WE5fwiGHT SPORTS AND COMMUNITY CENTRE
TRUST LIMITED
CONTENTS OF THE FINANCIALSTATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
Pa8e
Report oftho Trustse5
I to 5
ndependent Examlnèrfs Report
Statement of Flnancial Actlvltles
Balance Sheet
Cash Flow Statement
Notesto the Cash Flow Statement
li
P*Jttsto the Flnant&81 Statements
12 to 22
Detslled 5tatemont of Flnanclal Actmties
23 to 24

WEST WIGHT SPORTS AND COMMUNITY CENTRE
TRUST LIMITED
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2013
The trustee5 who are also direttor5 of the charity for the purposes of the Companles Att 2006, present their report
with the Ilnancial statements of the (harlty for the year ended 31 March 2023. The trustees have adopted the
provisions of Accountin8 and ReporNng by Charit*5- Statement of Recommended Practice appllcable to charities
prepèring their accounts in accordance with the Financial Reporting Stand3rd applicable in the UK and Republic ol
Ireland IFRS 1021 leffectlve I lanuary20191.
OBJECtIVES AND AcnviTIES
ObJectl¥ts and Alm5
The ubjects of the charity are to provide facllltles for ￿CreatiOn, or other leisure time occupatlon, by the public. The
principal activities 3re the management and runnlng of West Wight Sport5 and Cornmunity Centre, Freshwater, Igle of
Wi8htfor the benefit of clubs and the pub15c.
To thls end the aims and objectives ol the charityforthe yearwere to..
Continue to piovide a range of sports, indudingswimming to the communlty afid to increase parknclpatyon.
Increase the opportunities forthe ach5evement of excellence in sport.
Develop further links within the community, encouraging and supporting heathy Ilfestyles.
Working in partneysfvip with other a8entiesto provlde supportand infonnation to the local community.
A55ess the envlronmental impact of our busines5 and continue to Strive to reduce it
Publlr benefft
The company's charitsble status etnbodie5 the prow51on Df social welfare and facilities for ￿Creation for the public
benefit. In shapin8 our object5ves for the year and planning our aCtivi￿e5, the trustees have considered the Charity
Commlssion's guidart￿ on publlc benefiL Including the guldantt'public benefit.. running a chariw.
Page I

WEST WIGHT SPORTS AND COMMUNITYCENTRE
TRUST LIMITED
REPORTOF ThE TRUSTEES
FOR THE YEAR ENOED 31 MARCH 2023
ACHIEVEMENT AND PERFORMANCE
Revlew ol a¢livbtlès
Thi5 financial year has been a busy one for West Wlght Sport5 and Communlty Centre. WE were fortunate in recruitin8
three newTru51ees who have broughttheirski115 and knowledge to our Board .
Durin8 th15 financial year we were sorry tolose one of our lounder members of West Wight Sports and Communlty
Centre, Shirley Miles BEM. Shlrley wa5 passionate about teaching SW￿mMIng and continued to leach thildren Into her
eighties. We miss her and we are grateful for all that she did to promote swimm*ng.
WWS&CC continues to invest in our staff by provldln8 key trainirvd opportunities for them. In partTrcular we have
tnvested in swlmming teachin8traininB Induding trainln8'.
- 8 level 2 swimmlng instructors and,
I RL￿ Lifesaving Instructor
A5 8 result, we now have a team of 15 qualified Swimming In5tructor5. Thls has allowed us to successfully adVaTh￿ our
goal tsf developing our swimming les50n provision and we have seen a 78% increase in children 5i8nlng up for tenn tlme
swlmmlng cour5e5 over the past two years.
In addltion, staff continue to pursue other professlonal development and mandatory traifiing in 3 ran8e of sk1115
including..
Ilfeguarding
Safeguarding (basic and desl8nated lead trainin81
- FirstAid
- Level 3 5ylim CTrordinator
The Centre closed for the Queen's Jubilee. the funeral of Queen Eliiabeth11 and for the Coronation of King Charfes111.
Followin8 several incidents in Freshwèter of juvenlle crime and nuSsance two public meetings were held at the request
of local people. These meetings were held at the Centre and positive attSon was taken by providing new activities fDr
voung people. Two staff undertook traininÈ in boxing to enable them to bring a new sport to youn8 people. The Centre
Manager h8s regular meetings with the local po1Sc
The Centre prwded support for Ukrainian refugees by offerin8 free 3 month memberships.
The PEACII games were hosted by the Centre and the annual Solènt Swim was a8alri very popular.
Durin8 thls financial year the Centre erected a Garden CanDPy which created additional space for classes in a quiet
setting. Worklng with the NHS on the Island a Community Health Pod ha5 been pla￿d in the Centre,
Worknng wlth Freshwater and Yamouth School the centre Is developing more links with the children who have recentlv
repalnted pebbles that had been a featurè of ihe front of the Centrè.
Critlcally the attendan￿ at the Centre is at its hlghest. meMbe￿h1P is 27% higher than pre-cowld and every week the
ntre provides nearly 60 adult fitness classes.
The centre 15 thriving In no small part because of the leadÈrship of the Centre Manager, the Trustèes and the team at
wws&cc.
Pa8e 2

WESTWIGHT SPORTSAND COMMUNbTYCENTrE
TRUST UMITED
REPORT OF THETRUSTEES
FOR THE YEAR ENDED 31 MARCH 2023
ACHIEVEMENT AND PERFORMANCE
Fundralslng
The chèrlty ctrordlnates fundraising Internally and does not employ any extemèl fundraising a8encies. The lundraisin8
doe5 not Involve contacting or pursuSng Specific individuals for donations. The charity worked to ensure that
fundralsin& wa5 appropriate and was carried out compliance with GDPR. No complaints have beÈn ￿CeIved In
respect of fvndrai51ng.
FINANCIAL REVIEW
Flnanclal Review
Totsl income for the year amounted to £959,80112022.' £973,5951. Costs trf genèrating fund5 amounted to £32,626
12022-. £41,20513nd costs of charitable actlvities amoL*nted to £941,27512022.. E817,2781. Unrestricted and restricted
funds carried forward at the end of the year arnounted to £2,242,75912022 ..£2,278,1601 and £25.03312022.. £3,732)
resPeCt￿e1¥.
Rèserves polcv
The charlties reserves, being defined a5 the unrestricted funds of the charity wh¢ch are freely avallable to spend on any
of the charity's purposes, are made up as fdlowL
2023
2022
2.281,892
Net assets
2,267,792
Less..
Fixed assets
Restricted fund5
1,923,516
3,732
1,906,810
25.033
354.644
Rèsewe5 available
335,949
Fixed assets represent the book value of the land, buildlngs and equipment Used in the oper*ion of the centre, and
whilst the walue 15 substantial these are essentlal to the operations of the eentre and c3nnot be liquidated to provide
lurther opeiating fuN15. Restricted fund5 are grants ènd donations Fecieved for Specif￿C purposes a5 Outlined in the
notes to the accounts and can only be expended forthe purpose lor which they were donated.
Reserves are e55entfjal to the running of the centre, and in ensuring it continues to meet the need5 of its users atid the
community. The Feserves are used to prowide working Capltal for the day to day rvnnlng of the ￿Thtre, ensure there Is
flnancial safety net lor any unexpected requirements and to provlde for the potentlal and occasionally substantlal
CDsts required in maintaining the ￿rntre.
Reserves held at the year end have improved and are baLk up to a level where they cover 3pproximately six months
operatinB costs for the centre. The trustees feel it Is prudent to aSm to incTea5e reserves to cover 8pproMimately nine
months operating expenditure.
Included within reserves Is a Repairs Contin8èncy fund of £150.(KJO at the year end. These are funds that are avallable
for general spending purp05e5, but which the trustees feel it is prudent to set to cover the potentlally substantial costs
of vnplanned repair5 and repla￿ment to pool and other equipment not covered by the annual rolling maintenance
pm8ramme. During the year pool equipment C05ting ovÈr £60,(KIO had to be replaced, the Costs of this are being
written off in the accounts Lwer ten years, but the cash expendtture lor these costs had to be paid Irom free reserves in
full thi5 year.
Page 3

WEST WIGHT SPORTSAND COMMUNIIYCENTRE
TRUST LIMITED
REPORTOF THE TRUSYEES
FOR THE YEAR ENDED 31 MARCH 2023
FUTURE PLANS
We are consciou5 that the swimmin8 PDOI is approaching 50 Yea￿ of age and is thè oldest pool on the Isle of Wight. To
reduce risk of closure or major breakdown ènd to ensure the pools continue to be available to our community for at
least enother 50 years, we h3vè this year. coMMen￿d initial planning foT a refurblshment or re-build. The cost 15
unknown and will require a major fund raising and long term project plan which we will Trnvest5gatin8 over coming
months
STRUCTURE, GOVERNANCE AND fllANAGEMENT
GovernlnE dotument
West Wight Sports and Community Centre Trust Llmlted is a company Ilmited by guarantee gownèd by Its
Memorandum and Artides of Association dated 11 March 1976 as amended 17 March 1977. It has bèen registered as
charitywith the Charity Commission Since 29 April 1977.
Charlty constituthJn
The charity Is governed by the Council of m3na8ement made up of the twstees of ihe charty. All mErHbers of the
council are dlrector5 and members of the rompany and are referred to as trustees throughout the 3ccounts in
accordance with applirable law. Their Ilability in the event ol winding UP the company would amount to £10, being the
amount of the 6uarantee. No member held any interest in the company during the two years priorto 31 March 2023.
RÈcrultment and appolntment ot newtrustèes
Members of the council DI management are eleeted at the annual geneFal meeting to serve for an unlirnited period of
tlrne subject to ra￿ticatIon at each annual general mèeting. Prospettive member5 of thè council are initi31
appioached by 8 member of the board prior to nomination being proposed at the annual general meeting. Subject tD
such proposal receiving the full support ol the board, the proposed new trustee Is invited to join the board and
following their acceptance is fully bYiefEd a5 to charity mattÈrs and the aims and oblectlves of the chaTity at the IiY5t
boafd Mee￿ng atwhich they attend. There a￿ no formal policies for induction and training of council members.
Organis*lonal structwe
The council of management meet on a bl-monthly basss to mn5ider ￿levant issues relating to the cha¥ity. A eentre
manager is appointed by the councll of management to manage the strate8ic and day to day operations of the charity.
Rlsk mana8emÈnt
The trustee5 have a dvty to Sdentify and review the risks to which the charity is exposed and to ensure appropriate
tontrds are in place to pmide reasonable 8ssurano a8aTrnstfraud and error.
REFERENCE AND ADMINISTRATIVE DEfAILS
Re8iStered Company number
01266607 (England and W3le51
Resistered Charity number
273334
Reglstered officè
Moa Place
Fr￿hw5ter
Isle of Wight
P040 9XH
Page 4

WEST WIGHT SPORTSAND COMMUNITYCENTRE
TRUST LIMITED
REPORT OF THETRUSTEES
FOR THE YEAR ENDED 31 MARCH 2023
Trustees
Dr G Thomson
Mrs G Kennett MBE
Mr D Hancock
Mrl BAwty
Mrl Howe
Mr C E Fleury
Mr M J Webber
Mr M Coyle
Mr P Noctor
Mr G Cameron
Mr R Barton-wood
- President
Chairman
Independent Examlner
Gavin Kelly ACA, FCCA
Bright Brown bmited
Chartered AccDuntants
Exchange House
St. Cr055 Lane
Newport
Isle of Wi8ht
P030 5BZ
Bankers
LloydsTSB PIC
22 St. Thomas, Square
Newport
Isle of Wight
P030 ISQ
Centre manager
Clafe Grrflin
Approved by order of the board oftrustees on........
. and signed on its behalf bv:
Mrs G Kennett MBE- Trustee
Page 5

INDEPENDENT EXAMINER'S REPORTTO THE TRUSTEES OF
WESTWIGHT SPORTS AND COMMUNITY CENTRE
TRUST UMITEO
Independent examlne¢5 report to thè trustse5 of West Wight Sports and Communbty Centre Tntst Llmlted I'the
Companv'l
I repDrtto the charlty trustees on my examination of the accounts ol the Company lor the year ended 31 March 2023.
Responsibllltles and Imsk of report
As the charity's trustees of the Company land 3150 Its directors for the purposes of cornpany lawl you are responsible
for the preparation of the accounts in accordance with the requifements ol the Companies Art 20(￿ I'the 20[￿ Aci'l.
Havlng satisfied myself that the accounts of the CoMp3ny are rK>t requlred to ￿ audlted under Part 16 of the 2006 Art
and are eligible fL¥r Independent examination. l Teport in respect of my examination of your charity's accounts as
carrled out under Section 145 of the Charities Act 20111'the 2011 Act'l. In carrying out my examinatlon I have followed
the DireCt￿On5 given by the Charity Commission under SectTron 145151 Ibl of the 2011 Aet.
Indeppndent exarnlner's ststement
Since your chèrity's sross income exceeded £250.000 your examiner rnu51 be a member of a listed body. I can confirm
that l am qualIf￿ed to undertake the examin3tion berause l am a member of the Instltute of Chartered Accountsnts in
England and Wales, whiGh 15 one of the Ilsted bodies.
I have completed my exam￿￿￿tion. I conftrm that no rnatters have come to my attention in connection with the
examination giving me cause to believe..
accounting ￿COrdS were not kept in respect of the Compa￿¥ as re9ulred bySection 386 of the 2(X)6 ACL. or
the 3ccounts do not accord with those records,. or
the accounts do not comply with the accountlng requirements of Secrlon 396 of the 2(M)6 Act other than any
requSrement th3t the aCEDunts give a true and faiT view whith is not a matter considered as part of an
independent examinatlon,. or
the accounts have not been prepareij in accordan￿ with the methods and prlnciples of the Statement of
Fiecommended Practice for accounting and oportin8 by charities lapplicable to charitiES P￿paring their
ccounts tn accordance wlth the Financial Reporting Standard appllcable in the UK and RepuL7lic of Ireland (FR5
10211.
I have no concern5 and have come across no other matters in connectlon with the examinthon tts which attention
Should be drawn in thls report in orderto enable a proper understanding of the acwunts to be reached.
G.-kJF
Gavin Kelly ACA. FCCA
Brlght Brown Limited
Chartered Accountants
Newport
Isle of Wight
Date..
z3
Page 6

WEST WIGHT SPORTS AND COMMUNITY CENTRE
TRUST LIMITED
STATEMENT OF FINANCIAL ACTIVITIES
IINCORPOIiATING AN INCOME AND EXPENDITURE ACCOUNTI
FOR THE YEAR ENDED 31 MARCH 2023
2023
Total
funds
2022
Total
funds
Unr￿tr1tted
funds
Restricted
funds
Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
138,623
6L326
199,949
335,800
Charltable attlvltles
Centrè Operations
661.047
661,047
558,884
other trading acthvities
Investment income
94,163
4,642
94,163
4,642
78,811
Total
898.475
61,326
959,801
973,595
EXPENDITIJRE ON
Raislng funds
31626
32,626
41,205
ChariiabFe ¥tlYltle5
Centre Operalions
901,250
40,025
941,275
817,278
24
Other
933.876
40,025
973,901
858.507
T￿al
NET INCOMEIIEXPENDITUREI
135,4011
2L301
114,1001
115.088
RECONCILIATION OF FUNDS
Total funds broughi lo¢ward
2,278,160
3,732
2,281,892
2,166,804
TOTAL FUNDS CARRIED FORWARD
2,242,759
25,033
2,267.792
2.281,892
The notes fomi part of these flnancral ststement5
Pa8e 7

WEST WIGHT SPORTS AND COMMUNITI CENTRE
TRUST LIMITED IREGISTERED NUMBER: 012666071
BAiANCE SHEET
31 MARCH 2023
2023
2022
Note5
FIXED ASSETS
Tangible a55ets
15
1,906.810
1.923,516
CURRENT ASSETS
Stocks
Debtors
Cash at bank and in hand
16
17
10,550
50,372
420,341
8.234
37,621
353.207
481,263
399.062
CREDITORS
Amounts falling due wlthin gne year
18
1120,2811
140,6861
CURRENT ASSETS
360,982
358,376
TOTALASSETS LESS CURRENT LIABIUTIES
2,267,792
2,281,892
N￿ASSET5
2.267,792
2.281,892
FUNDS
Unrestricted fvnds
Restricted funds
21
2,242,759
25,033
2,278,160
3,732
TOTAL FUNDS
2,267,792
2,281,892
The ch3ritable tompany is enti￿ed to exemption from audlt under Section 477 of the Companies Art 2(M)6 for the year
ended 31 March 2023.
The members have not requirèd the company to obtaln an audlt of its flnandal statements for the year endEd
31 March 2023 in accordance with Section 476 of the Companie5 Act 2006.
The trustees acknowledsetheir ￿SponSIbIlitIeS for
ensurin8 that the charitable company keeps aCCDunting records that wmply with Settion$ 386 and 387 of the
Companies Act 21)J6 and
preparlng financial statements whlch 8lve a true and fair wiew of the ststp of affalrs of the charitable companv
as at the end of each financial year and of its surplus or deflcit for ead) fin3ncial year in acCordafi￿ with the
requlrements of 5ection5 394 and 395 and whlch otherwise comply wlth the requirements ol the CompanTres
Act 2005 relatin8 to financSal 5taternents, 50 far a5 applicable to the charitable companv.
The note5 form part ofthese financial statements
Page 8
contlnued..

WESTWIGHT SPORTS ANO COMMUNITYCENTRE
TRUST LIMITED (REGISTERED NUMBER: 012666071
BALANCE sHE￿- contlnuÈd
31 MARCH 2023
These financial statements have been prepared in accordance with the provisions applicable to charitable companles
subject to the small companies reglme.
statement5 were approved by the Board of Trustees and authorised f(* Issue on
. and were sisned on its behalf by..
The fin
nc5
G Kennett MBE- Trustee
The ngtes form part of these financlal Statements
Page 9

WEST WIGHT SPORTS AND COMMUNITY CENTRE
TRUST LIMITED
CASH FLOW STATEMEKr
FOR THE YEAR ENDED 31 MARCH 2023
2023
2022
Note5
Cash flows from operatlng artTrvrtle$
Cash generated from operations
Ir)tefest paid
94,021
158,366
1241
Net cash provided by operating actNlties
94,021
158,342
Cash fluws from In¥estlng actlvltle5
Purchase of tan8iblelixEd assets
126,8871
162,1321
Net cash used in imiestin8 aciivities
126,8871
162,1321
Change in cash and cash equIVa￿Mts In the
rewllng perlod
Cash and cash eoulvalents at the beglnnin%
of the reportlng perfod
67,134
96,210
353,207
256,997
Cash and osh equlvalents atthe end of the
repthkng perfod
420,341
353,207
The notes forni part of these finanrial statements
Pa8e 10

WESTWIGHT SPORTS AND COMMUNITY CE￿RE
TRUST LIMITED
NOTE5TO THE CASH FLOW STATEMENT
FOR THE YEAR ENDED 31 MARCH 2023
RECONaLIATION OF NET (EXPENDITUREIIINCOMETO CASH FLOW FROM OPERATING ACTIVITIES
2023
2022
Net (expendItu￿)ll￿(tjrne forthe rèporting perfod las perthe
ststement of Flnanclal Acti¥ltle51
Adlustmentstor..
Depreciation char8es
IntÈrest paid
Incre3se In stock5
Increase In debtors
lttcrease in ueditor5
114,IODI
115,088
43,593
48,181
24
19411
Iii,iiii
7.125
12,3161
112.7511
79,595
Net cash provlded by operatlon5
94.021
158,366
ANALYSIS OF CHANGES IN NEY FUNDS
At 1.4.22
Cash flow
At 31.3.23
Nel cash
Cash at bank and in hand
353,207
67,134
420,341
353,207
67,134
420.341
Toial
353,207
67,134
420,341
The notes form part of these flnanclal statements
Pa8e 11

WEST WIGHT5PORTS AND COMMUNITY CENTRE
TRUST LIMITED
NOTES TOTHE FINANCIALSTATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
ACCOUNTING POLICIES
Basls of prepar￿Ethe financlal 5tatemèt
The financlal statements of the charitable companyi whlch 1% a public benef1t entlty under FRS 102. have been
prepared In accordance with the Charitles 50RP IFRS 1021 'Accounting and Reportlng by Charities., Statement of
Recommended Practice 3ppllcable to charities preparlng their accounts Bccordance with the Financièl
Reporting Standard 3ppllcablè in the UK ènd Republic of Ireland IFRS 1021 leffective I january 20191,, F￿nancIal
Reporiing Standard 102 'The Financial Reporting Standard applicable in the UK and Repyblic ol Ireland, and the
Companies Aci 2(￿￿. The linanclal statements have been prèpayed underthe historical c05t conwÈntion.
Intome
All Income is recognised in the 5tstement of Financial Activities once the charity has entitlement to the funds, it
15 probable that the income will be re￿Ived and the amount can be rneasured reliably.
Expertdlture
Liabilitie5 are recognised as expendlture as soon a5 there 15 a legal or constructive obligation committTrng the
charity to that expenditure, it is probable that a transfer of economit benefits will be reoulred in setyement
and the amoLsnt of the oblSgation can be measured reliably. Expenditure is accounted for on an accruals ba515
and ha5 been classified under headings that 888fegate all cost ￿lated to the category. Where costs cannot be
direcdy attributed to particular heading5 they have been allocated to activities on a basis con51stent wlth the
use of resources.
Grant5 offered subject to conditlons which have not been met at the year end date are noted as a commitment
but not accrued as expenditurè.
Tanglble fixed &ssèts
Depr&ciation 15 provldeil * the followlng annual rates in order to wrlte off eath asset over its estimated useful
Long leasehold
Improvement5 to property
Plant and machinery
The useful economic life of the long leasehold property has been revised thhs year to over the Ilfe of the lease,
to be more rdecrlve of the èxpected life of the bullding and the leèse term.
L)ver the period of the lease
Ove¢ thE period of the lease
Straight line over 3 to 20 yeaTS
Stocks
Stocks arè valued at the lower of cost and net realls8ble value, al￿ making due allowance for obsolete and
slow moving 5tem5.
Taxatlon
Income ari￿n8 frDm centre operations is considered to be generated in furtherance of the prlmary purposes of
the (entre, and istherefore, exempt from corpwation tax.
Incorne 3rising from activities to generate funds is consldered to arise fmm activitles ancillary to the thar￿tsble
PUTpose of the centre, or fall withln the bounds of the HM Revenue and Custom5"small tra(ting exemption" for
charities, and are therefore, exemptfrom corporation tax.
F￿d accountlng
Unrestrlcted funds can be used in accordance wlth the tharltable objec￿veS at the dSscTetion of the trustees.
Page 12
COntin￿ed...

WEST WIGHTSPORTS AND COMMUNITY CENTRE
TRUSf LIMITED
NOYES TOTHE FINANCIALSTATeMENTS- contlnued
FOR THE YEAR ENDED 31 MARCH 2023
ACCOUNTING POLICIES- Contlnuèd
Fund èccountlng
Designated fund5 rep￿ent funds set aside by the trustees out of unrestricted fund5 lor spe¢rfic future
purposes or project5.
Restricted funds can only be used for pèrticular festrlcted purposes W￿thin the objects of the tharity-
Restrictions arise when specified by the donor or when funds are raised for particular restricted purpose5.
Further explanation of the nature and purpose of each fvnd is included in the notes to thefinancial statements.
Leaslng tommltments
Rentals paid under operatin8 lease5 are charged to resources expended evenly over thetemi of the lease.
Pen51on costs and other PDSt-retlrement benef
The charitable company operates a delined contributyon pen5i¢n scheme. contribu￿On5 pa￿ble to the
charltable company's pension stheme are thar8ed to the Ststement of Finandal Activiues ￿rt the pello(4 to
whith they relate.
DONATIONS AND LEGACIE5
2023
Total
funds
2022
Total
funds
Uniestricted
funds
Re5trlcted
fun(Is
79,612
160,540
35.073
40,000
io,o)o
7,575
DonatiDris
Grant5
Sponswed events
Freshwater Pafish Q)uncil donation
Totland Parish Council donat5on
Yamiouth Parish Council donation
Brighstone Parlsh Council donation
Shalfieét Parlsh Council donation
44.898
44.898
61,326
3L498
40,000
10,000
7,727
1,500
3.000
61,326
31,498
10,000
7,727
I,srA)
3,000
138,623
61,326
199,949
335,80
Grdnts recewed, induded in the above. 3re asfollows..
2023
2022
Community Connector
State Aid Grant
CoronavlrusJot> Retention Support
Community Leisure Recovery Fund Sport En&land
61,326
35,358
24,500
47.082
53,600
61,326
160,540
There are no governmentBrants reoeved in the year induded in the above12022: £106,9401.
Page 13
CDntinued...

WEST WIGHT SPORT5 AND COMMUNITY CENTRE
TRUST LIMITED
NOTE5TO THE FINANCIALSTATEMENTS- contlnued
FOR THEY&4R ENOED 31 MARCH 2023
OTHER TRADING ACTIVITIES
2023
Total
funds
2022
Total
funds
Unrestricted
funds
Restrlcted
funds
Cafe sgles
Retall sale5
Leèged rentals
Car parklng income
other actlvities
35,341
10.690
20,124
23,779
4,229
35,341
10,690
20,124
23,779
4,229
27,043
13,596
18,987
10,678
8,507
94,163
94,163
78,811
INVESTME￿ INCOME
2023
Total
funds
2022
Total
funds
UnrÈstricted
funds
Restflcted
funds
4,642
loo
Investment interest
4,642
INCOME FROM CHARITABLE A￿1VITIES
2023
2022
Attivity
MEmberships and centre fee5 Centie Operations
Room hire
Centre Operations
615,499
45,548
502,137
56,747
661,047
558,884
RA151Nfj FUND5
Ralsln8 donatlons and legacles
2023
Total
funds
2022
Total
funds
UnrestriLted
funds
Restricted
funds
Fund rai5in8 expenses
2,107
2,107
Page 14
continued...

WEST WIGHT SPORTS AND COMMUNITY CENTRE
TRUST LIMITED
NOTES TOTHE FINANCIAL STATEMENTS- contlnued
FOR THE YEAR ENDED 31 MARCH 2023
151NG FUNDS- contlnued
Othertradlns atdvltle5
2023
Totsl
fund5
2022
Totsl
fund5
Unrestricted
ftsnd5
Rèstricted
funds
Purchase5
stsff costs
Cafe expenses and equipment
23,357
6,882
280
23,357
6,882
26,530
10,829
446
30,519
30,519
37.805
Aggregate amoL>nts
32,626
32,626
41,205
CHARITABLE A￿1VITIES COSTS
Direct
Costs (see
note 81
Centre Operations
941,275
DIRECTCOSFS OF CHARITABLE ACTIVITIES
2023
2022
580.526
505,524
Staff costs
Other operatlng leases
Rate5 and water
Insurance
Light and heat
Telephone
Postage and stationerv
Advertising
Sundries
Chlorine and aud
Covid Support Costs
Centre aclivities
Training
Cleaning and waste disposal
Repalry and renewa15
Irrecoverable VAT
Subscriptions
Bank chèrses and Interest
Accountancy
Legal and profe5slonal fees
9,838
22,757
55,467
2,662
2,685
370
3,994
7,773
531
26,833
7,078
7.775
36,491
40,132
12,063
4,603
5,982
9,466
12,496
33.323
61.705
2.822
3,724
1,911
9,323
10,113
28,427
8,621
9.￿8
61.272
38,041
18,280
5,742
7.178
5,169
762,025
Carried lO￿ard
897,682
Page 15
continued...

WESTWIGHT SPORTS AND COMMUNITY CENTRE
TRUST LIMITED
NOTES TO THE FINANCIALSTATEMENTS- Contlnued
FOR THE YEAR ENDED 31 MARCH 2023
DIRECT COSTS OF CHARITABLE A￿1vITIEs- contlnued
2023
2022
Brought forward
Bad debt5
DeP￿tIatIOn
897,682
762.025
323
48,￿1
43,593
941,275
81D.529
GRAMts PAYABLE
2023
2022
6.749
Centre Operations
The total grants pald to institutions during the year was a5 follows..
2023
2022
6,749
Our Pl
io.
IPICOMVIEXPENDtfuREI
Net income/lexpendSturÈl Is stated after chargin￿{Creditingl'.
2023
2022
Depreciation- owned a$5ets
Other operating le35es
43,593
48,181
ii.
TRUSTEE5' REMUNEPATION AND BEhlEFITS
There were no trustees, remuneratlon or other benefits for the year ended 31 March 2023 nor for the year
ended 31 March 2022.
TrusteÈs' eypeD5es
There We￿ no
31 March 2022.
trustees, expenses paid for the year ended 31 March 2023 nor for the year ended
Page 16
continved...

WEST WIGktfspoiiTS ANO COMMUNifY CENTrE
TRUST LIMITED
NOTES TO THE FINANCIALSTATEMENTS- contlnued
FOR THE YEAR ENOÉD 31 MARCH 2023
12.
STAFF COSTS
2023
2022
Wages and salarie5
Social secur￿1 costs
560,124
27,284
498,828
17.525
587,408
516.353
The average monthly numberof employees duringthe yearwas as follows..
2023
47
2022
46
Charitsble advlties
Remuneration to key management pers¢nnel wa5 £40,897
No employees received emoluments in exces5 of £60.IJXI.
MATERIAL TRANSFERS
Rest￿tted fund expenditure of a capltal nature, malnly the purchase of equipmen( Is included in fixed a55£t
additions at the time of the purchase.
An amount equal to the lowÈr of the income reteived in respect of thÈ egu5prnent or the cost of thi5 equipmènt
is transferred from the restric￿ fund to the fixed asset fund. provided that this equipment may be u￿d by the
charity lor its general 8ppllcation.
Depreciation on thi5 equipment will be char8ed against the fixed asset fund. A transfer from the re5tritred fund
to thè fixed asset fund will not be made for fixed asset additions that are not capable of being used by the
charity for general purposes. Depreciation Sn respect of th15 type of asset will be charged against re5trirted
lunds.
COMPARATIVES FOR THE STATEMENTOF FINAKIALAcnviTIES
Unrestrlcted
funds
Restrlcted
funds
Tota
funds
INCOME AND ENDOWMENTS FROM
Donatlon5 and legacies
300.441
35,359
335,8(K)
tharitsble actNItI•s
Centre Operations
558.884
558,884
Other tfading activlties
Investment income
78.811
100
78.811
loo
Yotal
938,236
35,359
973,595
EXPENDITURE ON
Ilaising funds
4L205
41,205
Page 17
continued...

WE5TWIGHT SPORTS AND COMMVNtTY CENfRE
TRUST UMITED
NOTES TOTHE FINANCIAI 5TATEMENTS- continued
FOR THE YEAR ENDED 31 MARCH 2023
14.
COMPARATIVES FOR THE ¥fATEMENT OF FINANCIALACTIVITIES- wntlnued
Unre5tri¢ted
fund5
Restritted
funds
Totsl
funds
Charftsble actlvlties
Centre Operatlons
761,497
55,781
817,278
24
Other
24
Total
802,726
55,781
858,507
NET INCOMEIIEXPENDITUREI
Translers betweèn funds
5.510
551
120.4221
15511
115.088
Net move￿￿nt In fvnds
136,061
120.973
115,088
RECONCILIATION OF FUNDS
Total fund5 brought forward
2,142,098
24,706
2,166,804
TOTALFUNDS CARRIEO FORWARD
2.278,159
3,733
2,281,892
TANGIBLE FIXEDASSET5
Improvements
to
propertv
Long
leasehold
Mant and
mathlnery
Totals
At l April 2022
Additions
'5posals
2,481,435
116.950
3,479
601,366
23.408
138,3461
3,199,751
26,887
138,3461
At 31 March 2023
2,481,435
120,429
586,428
3.188,292
DEPRECIATION
At l April 2022
Charge for year
Eliminated on d￿pos31
1,276,235
43,593
138,3461
825,072
16,399
3,372
1,158
447,791
26,036
138.3461
At 31 March 2023
841,471
4,530
435,481
1,281,482
NETBOOKVALUE
At 31 March 2023
1,639,964
115,899
150,947
1,906,810
At 31 March 2022
1,656,363
113,578
153,575
1,923.516
Page 18
continued...

WESTWIGFrr SPORTSAND COMMUNITY CENTRE
TRUST UMITED
NOTES TO THE FINANCIAL STATEMENTS- cthitlnued
FOR THE YEAR ENDED 31 MARCH Z023
16.
STOCKS
2023
2022
Stocks
10.550
8,234
17.
DEBTORS.. AMOUNTS FALLING DUE WtrHIN ONE YEAR
2023
2022
Trade debtors
Other debto
Prepayments
19,784
5,624
24,964
9.564
5,775
22,282
50,372
37,621
CREDITORS,. AMOUNTS FALLING DUE WITHIN ONE YEAR
2023
2022
Trade creditors
Social security and othei tsxes
VAT
Other credrtors
Deferred Income
Accrued expens
15.767
7,514
9,526
IL245
5,820
679
1,269
14,393
7,280
77,756
9,718
120.281
40,686
LEASINGAGREEMENTS
Minimum lease payments under nLw-caFKellable operating leaseslall due as follows..
2023
2022
Withln one year
Between one and five years
In more than f1ve years
96
95
100
ioi
P3Be 19
c¢)ntinued...

WESTWIGHT SPORTS AND COMMUNtN CENTRE
TRUST UMITED
NOTES TO THE FINANCIAL STATEMENTS- eontlnwd
FOR THE YEAR ENDED 31 MARCH 2023
20.
ANALYSIS OF NET AS5EYS 8￿£EN FUNDS
2023
Total
fund5
2022
Total
funds
Unrestricted
funds
Restricted
funds
Fixed assets
Curyent assets
Current liabllities
1,906,810
456,230
1120,2811
1,906,810
481,263
1120,2811
1,923,516
399,(￿2
140,6861
25,033
2,242,759
25,033
2,267,792
2,281,892
IL
MOVEMENT IN FUNDS
Net
movement
n funds
Transfers
between
funds
At
31.3.23
At 1.4.22
Unfestrlcted l￿d5
General fund
Fixed assetfund
Contingencyfund
204,643
L923,517
150,000
8,192
143,S931
126,8861
26,886
185.949
1,9Cfj,810
150,(K)O
2,278,160
135.4011
2,242.759
Re5trl¢ted fund5
Community Connector
Kick OutThe Calorles
971
2,761
21.301
22.272
2,761
3,732
21.301
25,033
TOTAL FUNDS
2,281,892
114,1001
2,267,792
Net movement in funds, incltsded in the above are a5 follows:
In¢oming
resour￿$
Resour￿5
expended
Movement
in funds
Unre5trictedfunds
General fund
Flxed asset fund
898,475
1890,2831
143,5931
8,192
143,5931
898,475
1933.8761
135.4011
Restrlcted fvnd5
Community Connector
61.326
140,0251
2L301
TOTAL FUNDS
959,801
1973,9011
114.1001
Page 20
continued...

WESTWIGHT SPORTS AND COMMUNITY CENTRE
TRIJST ￿M￿E0
NOTES TO TPIE FINANaAL5TATEMENTS- contlnued
FOR THE YEAK ENDED 31 MARCH 2023
2L
MOVEME￿ IN FUNDS. tontlnued
Compar*lvesfor movement In fund5
Net
mowement
in funds
Transfers
between
funi9s
At
31.3.22
At 1.4.21
Unrestricted funds
General fund
Fixed èsset fund
Contingency fund
93.532
1,909,566
139,000
183,692
148,1811
172,5811
62,132
11,000
204,643
1,923,517
1S0,CKJO
2,142,098
135.511
551
2,278,160
Rèstrl¢ted fvnds
Defibrillator
Southem HousingGroup
Community Connertor
Kick OutThe Calories
Connett4 Commtsnitiès
151e of Wight Councll DEFRA
234
9,404
4,710
2,761
5,997
12341
19.4041
13.7391
971
2,761
15,6801
11,6001
13171
24,706
120,4231
15511
3,732
TOTAL FUNDS
2.166,804
115,088
2,281,892
Comparative net movement in funds, Included In the above are as follows..
Incomln8
resources
Resources
expended
Movement
in fvnds
un￿strICted1￿￿dS
General fund
Fixed asset fund
938,236
1754,5441
148,1811
183.692
14B,1811
938.236
18017251
135,511
Restrlded lunds
Southern Housing Group
Community Conhettor
Connect4 Communities
151e of WS8ht Council OEFRA
19,4041
139,0981
15,6801
11.6(KJl
19,4041
13.7391
15,6801
11,6CKI
35359
35,359
155,7821
120,4231
TOTALFUNDS
973,595
1858,5071
115,088
Page 21
ontlnued.,.

WESTWIGHTSPORTS AND COMMUNttY CENTRE
TRUST LIMITED
NOTES TO THE FINANCIALSTATEMENTS- contlnued
FOIITHE YEAR ENDED 31 ￿RCH 2023
21.
MOVEMENT IN FUNDS- contlnued
Unrestrlcttd Funds
The fixed èsset fvnd represents the net book value of r￿ed assets available the unrestricted purposes of the
charity. These as5et5, comprising in large part of the property the contre operates frorn, are essential to the
running of the charity but do not represent liquid fund5 the charity can use to cover running costs.
The repairs contingency fund repre5Ènts funds set aslde as provlsion against potential repalrs Costs ari5in8 in
respect of the centre. The fund Is reviewed annually by the trustees and tske5 in to account the maintenance
plan and curTent costs of recent eXpendit￿re.
Restrfrtèd Fund5
The Def(brillatorfund wès recieved forthe purchase and Maintenan￿ of a defibrlllator.
The Southern Hou5in8 Group fund is for the development of sustaSnable funding for the ￿ntre and support
of increassng work and volunteering opportunlties in the local community.
The Community Connector fund is for the provislon of an employeè to support community members who are
Lstslated, gettln8 them MO￿ Involved in the communlty and helping them to achieve their Idea ol è good Ilfe.
The Kick Out the Calorles fund is for the delivery of è football league f¢x adults who want to be more artive,
more often. The alm ol the league 15 to help those adults get fitter. lose weight and enjoy playlng football.
The Connert 4 Communities fvnds were recleved for the provislon and development of communlty SUPPOrt
duringthe year.
151e of Wlght Councfl DEFRA fundin8 was provlded to allDW for the provision and support of th05è In need Sn the
community and was used to provide food vouchers to those In need.
Transfers between l￿d5
£26,886 wa5 transferred from General Fund to the fixed asset reserve to reflect the cost of equipmènt
purchased from the General Fund.
21
REiATED PARTY DISCLOSURE5
There were no related party transad¢ns for theyear ended 31 March 2023.
Page 22

WEST WIGHT SPORTS AND COMMUfftCENTRE
TRUST UMITED
DETAILED STATEMENT OF FINANCIALACTIVITIES
FOR THE YEAR ENDED 31 MARCH 2023
2023
Total
funds
2022
Total
funds
Unresthcted
funds
Restricted
funds
INCOMEAND ENDOWMENTS
Oonatlons and legacle$
Donations
GFants
Sponsored Èvent5
Freshwater Parish Counal donatlon
Totland Parfsh Counal donation
Yafmouth Parish Council donatlon
Brighstone Parish Counal donatlon
ShalflèÈt Parish Council donation
44,898
44.898
61,326
31,498
40,000
iO,(M)O
7,727
1,500
3,(N)O
79,612
160,540
35.073
40,000
10,000
7,575
6L326
31.498
io,c
7,727
1.5(K)
3,000
3,000
138,62a
61.326
199,949
335,800
Other tfadlng ¥tl¥ltlÈs
Cafe sale5
Retail sales
Leased rentaLs
Car parking Income
Other activities
27,043
13,596
18,987
10,678
8,507
35,341
10,690
20,124
23,779
4,229
35,341
10,690
20,124
23,779
4,229
94,163
94,163
78,811
vestment Income
Investrnent interest
4,642
4,642
100
Charltable actlvltles
Membership5 and centre fees
Room hire
615,499
45,548
615,499
45.548
502,137
56,747
661,047
661,047
558,884
Total IK0mlngresou￿eS
898,475
61,326
959,801
973,595
EXPEfrIDITURE
Ralslng donatknrts and lefacies
Fund rn1sin8 expense5
2,107
2,107
othertradlng adlvltks
Purchase5
Carried forward
23,357
23,357
23,357
23.357
26,530
26,530
This pa8e does not form part of the statutory flnancial ststeménts
Page 23

WESTWIGHT SPORTS AND COMMUNITY CENTRE
TRUST UMITED
DETAILED STATEMENT OF FINANCIALACTIVITIÉS
FOR THE VEAR ENDED 31 MARCH 2023
2023
Tot31
funds
2022
Total
funds
Unrestricted
funds
Restrlcted
funds
other tradlng actlvlllès
Brought forward
W4es
Cafe expenses and equipment
23,357
6,882
23,357
6,882
26,530
10,829
30.519
30,519
37,805
Charltable actlvllles
Wages
Soual Security
other operating leases
Rates and water
Insurance
Llght and heat
Telephone
Postage and stationery
Advert151ng
Sundrie5
Chlorine and acld
Covid Support Costs
Centre activlties
Trdinlng
clea￿1Th8 and waste disposal
Repairs and renewals
Irrecoverable VAT
Subscriptions
Bank char8es and interest
Accountancy
Legal and pmfes5ional fees
Bad debts
Depreuation of tangible fixed assets
Grants to Institutions
514,681
27,284
38,561
553,242
27,284
487,999
17,525
12,496
32,466
61,705
2,822
3,724
1,911
8,716
10.113
11496
33,323
61,705
2,822
3,724
1,911
9,323
10,113
9,838
22,757
55,467
2,662
2,685
370
3,994
7.773
531
26,833
7.078
7,775
36,491
40,132
12,063
4,603
5,982
9,466
323
48,181
6,749
857
607
28.427
8.621
9,008
61,272
38,041
18,280
5,742
7,178
5,169
28,427
8.621
9,008
61,272
38.041
18,280
5,742
7,178
5,169
43,993
43,593
901,250
40,025
941,275
817,278
Other
HMRC interèst payable
24
Total resources expended
933,876
40,025
973,901
858,507
NetI￿Ome
135,4011
21,301
114,IcKJI
115,088
Thi5 page does not form part of the ststutory financial statements
Page 24