2022-03-31-accounts

			Unrestricted	Restricted		Total
			funds	funds		funds
			2022	2022		2021
		Note		E
Income from:
Donations and legacies			454,078		454,078	765,366
Charitable activities			2,245,155		2,245,155	952,662
Other trading activities			1,977		1,977	465
Investments						150
Total income			2,702,210		2,702,210	1,718,643
Expenditure on:
Charitable activities		9	3,422,781	80,041	3,502,822	3,171,395
Total expenditure			3+22,?81	80,041	3,502,822	3,171,395
Net movement in	funds before other
recognised gainal(losses)			(720,571)	(80,041}	(860,512)	(1,452,752)
Other recognised	gains/(losses):
Actuarial gainsl{kesm} on defined
benefit pension schemes		27				(93,000)
Net movement in	funda		(141,571}	(80,041)	{221,812)	(1,545,752)
Reconciliation of	funds:
Total funds brought	foivvard		(1,804„882)	551,918	(1,052,848)	492,806
Net movement in funds			(141,5?1)	(80,041)	(221,812}	(1,545,752)
Total fungus carried forward			{1,748,433}	471,875	(1gT4,558)	(1,052,946)

				BALANCE SHEET	BALANCE SHEET
				AS AT 31 MARCH 2022
						2022		2021
						E
Tangible assets				15				2,000,486
investments				14				3
						1,804,387		2,000,489
Current assets
Stocks				16	7,852		8,211
Debtors				17	88,614		38,008
Cash at bank and	in hand				142,027		357,596
					238~		403,815
Creditors: amounts	falling due within one
year				18	(2+A7,248)		(613,881)
Net current liabilities						(2,008,855)		(210,066)
Total assets less	current liabilities					(204,558)		1,790,423
Creditors: amounts	falling due after more
than one year				2Q				(1,300,369)
Net liabilities iasseS excluding			pension
liability						(204,558)		490,054
Defined benefit pension scheme			liability	27		(1,070,000)		(1,543,000)
Total net liabilities						(1,274,558)		(1,052,946)
Charity funda
Re~ed funds				21		471,875		551,916
Unrestricted funds
Unnsstricted funds	excluding	pension asset		21	(878,433)		(61,862)
Pension reserve				21	{1,070,000)		(1,543,000)
Total unrestricted	funds			21		(1,748,433)		(1,604,862)
Total funda						{1,274,558)		(1,052,946)

						2021
Cash flows from operating		activities
Net cash used in operating	activities				1,088,881	(905,554)
Cash flows from investing		activities
interest received						150
Interest paid					(4,08S)	(24,9?5)
Net cash used in investing		activities			(4,08S)	(24,825)
Cash flows from financing		activities
Cash infiows from new borrowing						1,470,000
Capitat element ofloan					(1,300,25?)	(719,780)
Net cash (used in)lprovlded		by financing		activities	(1,300,257)	750,220
Change in cash and cash	equivalents		in	the year	(215,455)	(180,1$S)
Cash and cash equivalents	at the beginning			ofthe year	357,483	537,652
Cash «nd cash equivalents		atthe end of		the year	142,028	357,483
The notes on pages 18to45		form part ofthese financial statements

				Unrestricte	Total
				d funds	funds
				2022	2022
					f.
Basingstoke	and District Borough Council - Covid Support Grants
West Berkshire Council		- Covid Support Grants		38,077	38,077
Coronavirus	Job Retention		Scheme (Furlough)	113,090	113,090
Coronavirus	Business	Interruption Loan interest
Kickstart Income				18,454	18,454
Community	Leisure Recover Fund			107,200	107,200
National Leisure Recovery			Fund	139,257	139,287
Local Authority Restart		Grant		18,000	18,000
CGC SMI project income				20,000	20,000
				454,078	484,078
				Unrestricted	Total
				funds	funds
				2021	2021
Basingstoke	and District Borough Council - Covid Support Grants			24,085	24,085
West Berkshire Council		- Covid Support Gran'		3,000	3,000
Coronavirus	Job Retention		Scheme {Furlough)	728,941	728,941

	Coronavirus	Business Interruption	Business Interruption	Loan Interest		9,340
					765,366	765,366
8.	Income from charitable activities
					Unrestricte	Total
					d funds	funda
					2022	2022
						E
	Provision of	health and fitness services			2,246,155	2+48,155
					Unrestncted	Total
					funds	funds
					2021	2021
	Provision ofhealth and fitness services				952,662	952,662
7.	Income from other trading		activities
					Unrestricts	Total
					d funds	funds
					2022	2022
					f.	f.
	Sunbeds income				1,977	1,977
					Vnrestricted	Total
					funds	funds
					2021	2021
	Sunbedsi~

		Provision of
		health and
		as	Total
			funds
		2022	2022
		E
Pension expense (actuarial adjustment)		32,000	32,000
Wages and salaries		1,618,811	1,818,811
Depreciation		256,198	258,198
Staff costs		6,448	5,448
Premises and equipment	costs	1,129,420	1,129,420
Catering and vending ccets		10,431	10,431
Publicity and marketing		115,959	115,959
Loan interest		4,089	4,089
input VAT		(5,871)	(5,8713
		3,167,485	3,157,485

Analysis ofdirect cost	s (continued)
		Provision ot
		health and
		tftness	Total
			funds
		2021	2021
Pensione~ (actuarial adjustment)		31,000	31,000
Wages and salaries		1,505,648	1,505,648
Depfoclabon		272,615	272,615
Staff costs		22,611	22,611
Premises and equipment	costs	892,369	892,369
Cafe and vending costs		9,577	9,577
Publicity and marketing		100,107	100,107
Loan interest		34,3'l4 fftn	34,314
Input VAT		(635)	(635)
Bad debts		258	258
		2,867,864	2,867,864

	Provision of
	health and
	as	Total
	services	funds
	2022	2022
~and salaries	195,373	195,373
Admin~n	44,554	44,554
Legal and professionaf	48,172	48,172
Bank charges	17,055	17,055
Governance costs	30,183	30,183
	335,337	335,337

						Provision of
						health and
						fitness	Total
						salvlc&s	funds
						2021	2021
							E
	Wages and salaries					230,003	230,003
	Administration					25,289	25,289
	Legal and professional					21,904	21,904
	Bank charges					3,677	3,677
	Governance	costs				22,658	22,658
						303,531	303,531
11.	Auditors' remuneration
							2021
	Fees payable	to the charity's	auditor	for the audit ofthe charity's	annual
	accounts					18,087	18,757
	Fees payable	to the charity's	auditor	in respect of:
	All non-audit	services not included above				10,002	3,900

	2022	2021
Wages and salaries	1,812,878	1,599,414
Social security costs	82,384	87,737
Pension contributions	78,841	79,500
	1,782,183	1,76S,S51

Full	time staff			18	24
Part	time staff			133	142
				'I52
The	average headcount	expressed as fuil-time equivalents	was:
				2022	2021
				No.	No.
Full	time equivalent			83	60

	Shares in
	group
	undertaldng
At 1 April 2021	3
Disposais	(3}
At 31 March 2022

	Long		I easehold
	leasehokl	Short	improvemen	Fixtures and	Sports
	buildings	leasehold	ts	fittings	equipment
			F
Cost or valuation
At 1 April 2021	828,503	68,757	6,715,765	643,690	745,905
Additions					60,109
At 31 March 2022	628,503	68,757	6,715,765	643,890	806,014
Depreciation
At 1 April 2021	328,820	21,230	5,467,941	549,218	437,201
Charge for the year	12,570	3,716	159,188	21~1	59+57
At 31 March 2022		24,946	5,627,129	570,479	496,4%
Net book value
At 31 March 2022	289,113	43+11	1,088,636	73,211	309,556
At 31March 2021	301,682	47,527	1,247,824	94,4?2	308,705

Computer
equipment	Total
88,177	S,890,797
	60,109
88,177	8,950,906
S7,901	6,890,311
206	256,198
88,107	7,146,609
70	1,804,397
276	2,000,486

			2022	2021
	Finished goods and goods for resale		?,652	8,211
1?.	Debtors
				2021
	Due within one year
	Trade debtors		7,804	578
	Prepayments	and accrued income	80,810	37,430
			88,614	38,008

			2021
Bank overdrafts			113
Bank loans			169,631
Trade creditors		5,259	106,4S1
Other taxation and social security		4,747	873
Other creditors		1,939,997
Accruals and deferred	income	297,245	336,803
		2,24?/48	613,881

		2022f	2021
Deferred	income at 1 April 2021	153,3?6	105,853
Resources deferred during the year		55,985	153,376
Amounts	released from previous periods	(153,376)	(105,853)
Deferred	income at 31 March 2022	55,985	153,37S

Creditors: Amounts		faNng due atter			more		than one year
										2021
Bank loans										1,300,369
Included within	the above are amounts				falling		due as follows:
									2022	202f
										E
Between one and two			years
Bank loans										218,659
Between two and five			years
Bank loans										667,3f3
Over five years
Bank loans										414,397
The aggregate	amount		of liabilities	payable		or repayable		wholly or in part	more than fwe	years alter the
reporting date is:
									2022	2021
Payable or repayable		by instalments								414,397

							Balance at
			Balance at 1			Gains/	31 March
			April 2021	Income	Expenditure	(Losses)	2022
				E		E	E
Unrestricted	funds
General			{82,477)	2,702,210	{3,316,761)		(877,048)
Revaluation			615				615
Pension reserve			{1,543,000)	-	(106,000)	579,000	(1,0?0,000)
			{1,804,S82)	2,702,210	{3,422,761)	579,000	(1,748,433)
Pool redevelopment			381,144		(60,191)		300,953
Men's changing		room
refurbishment			30,000		{2,500)
Lift refurbishment			55+50		(10,200)
Ladies' changing		room
refurbishment					(5,324)		88,988
Air conditioning		in Shape
ladies' gym			13,232		(1+28)		11,408
			551,918		(60,041)		471,S75
Total offunds			('I,052,948)	2,?02@10	{3,502,622)	579,000	(1,274,558)

						Balance at
		Balance et			Gain+'	31March
		1Apnt 2020	Income	Expenditure	(Losses)	2021
General		1,236,231	1,718,643	(3,017,351)		(62,477)
Revaluation		615				615
Pension reserve		(1,376,000)	-	(74,000)	(93,000)	{'1,543,000)
		(139,154)	1,718,643	(3,091,351)	(93,000)	(1,604,862)
Pool redevelopment		421,335		(60,191)		361,144
Men's changing	room
refurbishment		32,500		(2,500)		30,000
Lift refurbishment		65,450		(10,200)		55,250
Ladies' changing	room
refurbishment		97,614		(5,324)		92,290
Air conditioning	in Shape
ladies' gym		15,061		(1,829)		13,232
				(80,044)		551,916
Total offunds		492,806	1,718,643	(3,171,395)	(93,000)	(1,052,946)

Summary offunds - cu	rrent year
					Balance at
	Balance at 1			Gains/	31 March
	April 2021f	Income	Expenditure	(Losses} f	2022 f.
General funds	(1,604,862)	2,702,210	(3,422,781)	579„000	{1,746,433)
Restricted funds	551,916		(80,041)		471,875
	(1,052,946)	2,?02,210	(3,502,822}	579,000	(1+74,558)

					Balance af
	Balance at			Gains'	31March
1	Apnl 2020	lncorne	Expenditure	(Losses)	2021
	(139,154)	1,718,643	(3,091,351)	(93,000)	(1,604,862)
	631,960		(80,044)		551,916
	492,806	1,718,643	(3,171,395)	(93,000)	(1,052,946)

Analysis	ofnet assets between funds - current	year
		Unrestrlcte	Restricted	Total
		d funds	funds	funds
		2022	2022	2022
		E
Tangible	fixed assets	1,332,522	471,875	1,804,397
Current assets		238,2S3		238,293
Creditors	due within one year	(2,247,248}		{2,247,248)
Provisions	for liabilities and charges	(1,070,000)		(1,070,000)
Total		(1,746,433)	471,875	{1,274,558)

						Unrestricted	Reatncted	Total
						funda	funds	funda
						2021	2021	2021
	Tangible fixed assets					2,000,486		2,000,486
	Fixed asset investments					3		3
	Current assets					403,815		403,815
	Creditors due within	one year				(613,881)		(613,881)
	Creditors due in more than one year					(1,300,369)		f1,300,369)
	Provisions for liabilities and charges					(1,543,000)		(1,543,000)
	Total					{'1,052,946)		(1,052,946)
24.	Reconciliation ofnet movement			in funds	to net cash flow from operating		activities
							2022	2021
	Net expenditure for the year (as per Statement ofFinancial					Acivities)	(800,812)	(1,452,752)
	Adjustments for.
	Depreciation charges						258,200	272,615
	interest receivable							(150)
	Decrease in stocks						559	1,330
	DecreaseI(increase)	in debtors					{50,807)	76,751
	Increase/(decrease)	in creditors					1,834,780	97,667
	Pension							74,000
	Interest Payable							24,975
	Net cash provided by/(used		in)	operating	activities		1,044,419	(905,564)

Principal actuarial	assumption	s at the Balance Sheet d	ate (expressed as weighted averages	):
			At 31 March	At 31March
			2022	2021
Discount rate			2.7	2,1
Future salary increases			4.0	3.7
Future pension increases			3.0	2.7
CPI inflation			3.0	2.7
Pension accounts	revaluation	rate	3.0	2.7

	At 31 March	At 31March
	2022	2021
	Years	Years
Mortality rates (in years)
-for a male aged 65 now	22.9	23.1
-at 65fora male aged 45 now	24.7	24.8
-fora female aged 65 now	25.4	25.5
-at65fora female aged 45 now	27.1	27.3

		At 31March	At 31March
		2022	2021
		E
Discount rate +0.1% Discount rate C,1'k		(91,000) 91,000	(95,000) 95,000
Mortality assumption	- 1 year increase	173,000	185,000
Mortality assumption CPI rate +0.1% CPI rate C.1'k	- 1 year decrease	(173,000) 81,000 (81,000)	(190,000) 85,000 (85,000)

		At 31 March	At31March
		2022	2021
		f.
Equities		2,281,120	2,136,360
Government	bonds	6&9,550	648,400
Property		276,620	228,630
Corporate bonds
Cash		36,080	52,470
Multi Asset	Credit	360,810
Other		364,820	682,140
Total fair value ofassets		4,009,000	3,748,000

The amounts recognised	in the Statement ofFinancial Activities are as follows:
Current service cost		(136,000)	(109,000)
Interest income		78,000	70,000
Interest cost		(110,000)	(1Q1,000)
Total amount recognised	in the Statement ofFinancial Activities	(168,000)	(140,000)

Opening	delined	benefit	obligation	5,291,000	4,448,000
Current	service	cost		136,000	109,000
Interest	cost			110,000	101,000
Contributions by		scheme	participants	20,000	22,000
Actuarial	(gains}/losses			(327,000)	728,000
Benefits	paid			(151,000)	(117,000)
Closing	defined	benefit	obligation	5,079,000	5,291,000

Movemen	ts	in the fair value ofthe charity's share ofschem	e assets were as follows:
				2021
Opening	fair	value ofscheme assets	3,748,000	3,072,000
Expected	return on assets		78,000	70,000
Actuarial	gains		252,000	635,OOO
Contributions		by employer	62,000	66,000
Contributions		by scheme participants	20,000	22,000
Benefits	paid		(151,000)	(117,000)
Closing	fair	value ofscheme assets	4,00$,000	3,748,000

Not later than 1 year	Not later than 1 year	212,611	298,201
Later than	1 year and not later than 5years	743,511	820,210
Later than	5years	1,152,000	1,296,000
		2,108,222	2,414,411

Operating	lease rentals		312,706	309,101
Changes	in hase payrrents	arising from COVID-19 related rent
concessions				87,000