THE CAROUSEL SCHOOL OF GYNfNASTICS
Unit 2&Byron WO￿ Russell Garden4 Wick Lan4 Wi¢kfwd Essex
MrARWend
EllkotL Mortlock, Bwby & Co Limitvj
Ch￿red Certified A¢¢OUt￿ts
12 High Street
Stanford le Hope
SS17 OEY
Dw Mr Wend¢n
W# ¢onfimi to the best of tsur knowled8• 4nd belief, and hwin8 mod¢ 4ppropriat• eTrwirie5 of other tru$*e$ and sttff
of the ¢htrity, the following r¢pre8¢niations 8iven to you in ¢onn¢ctloD with your r¢vi¢w of the charlty's ￿coUnts f
the year cnded 31 Mar¢h 2022.
We a¢knowled8e as tsltsteeg ow r¢spon8ibility for the ac¢ounts, which you have preptr￿ for the ¢harity. All the
accountirtg record8 have bcen made availibl¢ to you for thc purpose of your revi¢w 4nd 411 the transactions
undert&k¢n by th¢ ¢h4rily have been WOP¢Tly refiec*d 8nd reeordul in th¢ aeeouniing r¢¢ords.
W¢ ¢onfinn that hwe been no chwws in th¢ I￿￿¢1￿$ poll¢le8 othu thwn those dis¢]08eil in th¢ accounts.
OUT Optnion. th¢ a¢countin8 polieies are &ppropriot¢ to th¢ eharity snd conform wilh ￿llerAlly a¢¢¢p¢ed
a¢¢ountin8 pritLciple5. W¢ confirn? all transll¢tion5 ba￿￿$ hav¢ been a￿￿nted for itt ac<ord&nc¢ with
thc4e ac¢ounting policies.
We confimi that all assets hw¢ been In¢luded in the baiAnce siw
We ¢onflmi thot all assets Incl￿ in th• bal￿¢t Sheet exirt.
We conflrm thllt th¢ chArity OWryLS all th¢ a58Ct8 in¢lud¢d in th¢ b4J8nv shrt unless oth¢rwis¢ ststed in the
accounts.
W¢ ¢onfJrnJ that th¢valu¢ of 811 th¢ 488ets in the balaT*¢ sheet are f•iAy stBted.
W¢ confirni that depr￿]UtIOn bern provided on 911 fixcd with & limited ¢conomic life in accordance
with the statryj ac¢ountin8 policy. In our opirtiort, th¢ rnt¢s of deprecifttion are reasonable.
We confirni thBt all li&bilities Ilqve been fully rec4)rded in th¥ balan¢¢ 8h¢¢L
We confinn that ail li&bilitie8 recorded in th¢ balance sheet 81¢ prnperly tIm￿ of the eharfty.
10. W¢ tyffifim) that all liabiliti￿ h&v¢ be￿ r￿ded at a fairvwlu
I l. We confirn that th¢￿ h&8 been no nelting off of ws¢ts and liabilitieB.
12. W¢ ¢oJJfirni that all incom¢ has bwj futly r￿%)Ided co]Yr¢tly ¢1&88ifi¢d.
C￿t....

13. The charity has no contin8•tt liabiJxti¢$ oth¢r than th08¢ dhsdos¢d th¢ a￿)Ullts.
14. We &infirm the clwity has not had any rcl*¢d p•ty oth¢rthan th05c di%105ed in the accounts.
15. There has bca no ¢v¢nt sin¢¢ the batan¢¢ sheet dat¢ which requires dis¢lo$ing or which wcwld m&t¢ria]ty aff¢¢t
the in the accounts. other than th0￿ ajready disclosed or in¢ludgJ in th¢ a￿<￿￿ts.
Yours sincerely
Si8ned on behtttf of the board
J, m.w.. MrnJMor8an.Th
.. Mr W H￿*y. TMt¢¢

THK CAROUSEL SCHOOL OF CYMNASTICS
UNrr 2A BYRON WORK& RU&S£LL CARDENS,
WICK wICKFoR￿ LSSEX
(R•KL¥ternd Ch•rlty No:_ W83)
TRUSTEES REPORT
AND FINANCIAL STATEMENTS
FOR YEAR ENDKD 31 MARCH 2022

THE CAROUSEL SCHOOL OF CYMNASTI
ANNUAL REPORT OF THE TRUSTEES
)R THE YEAR EPIDED 31 Mareh 2021
The C4musel Sc1K￿l of GymtM5tics is ronstibjted by I)ccd of Tntst and is a registered charity, No. 803483. Its address
Unit 2A Byrnn wor￿ Ruwll GaTdens, Wi¢kford, E99ex SSI 18
Th¢ c&aTity tNtste¢s during th¢yearto 31 March 2022 w¢rv.-
Mrs Jean Morgan
Mr William Harv
The object of th¢ ¢lwity remain$ the sgme- to wovtd¢ a ￿M￿*8￿C$ facilty for youn8 pwple ensuring attcntlon ts
given to the physi￿1 education of the pupil& in the inteTQ5ts of so¢ial we]far4 together with telm spirit and fdscnse of
b¢loo8lll8. The CUTrart ¢mphasis bein¥ artiS¢i¢ and recreationaj gymTWtiu.
The ch8rtty 1$ mainly deper￿¢rtt OD membeT5hip subwiptton8 tO8ethor with th¢ hirin8 Out of the prtmlse8 for local
group$ it)cluding Htsm¢ ¢th]cation and Sch￿1 8roups. Fundraisit18 is also significartL
The Echool hag hi8hly qualifi￿ 0)1¢h￿ to teach the ￿Mnuts and enc4Mwag¢s ¢x-gymn￿ to stay in the 8iK)rt 8nd tske
coachingljudging qualifi￿tions. All our coaches qualified ond have been DBS ¢he¢ked and all have * first aid
¢¢rtifi¢ate and &tt¢nd Saf¢8u8rding and prot¢ctin8 childrcn wur8¢s.
M¢mbership i8 at an Bll-time hi8h and th v¢ry Ion8 waiting list is b¢in8 h¢Jd.
A committee eleaed by the memb¢r5hip at an Annual Get)era] Meeting hcld Every April man88e the to day
of th¢ s¢hrxTrl. how¢v¢r volunte¢ts ￿ join the committee trt be￿mI￿8 Lncreasingly Iwd ￿ find.
The school continues to produ¢e wcc¢ssfiLI 8ymnasts at Coutlty, Re8ional artd National Level. We regutthrly ¢nt¢r all
l¢vels of childr¢n irt team comWi¢ion$ at)d friendly events wi¢h other clubs. The club was unable to hold our Anttuthl
Club Competition for fill childrcn ith the ¢lub due io the cU￿¢nIc0v1D 59 pandcrnic a¢tivitieB within th¢ ¢lub
hav¢ b¢¢n affected by thi$. We manage4J to hold our AGM although att¢t)d￿¢t was low.
We ¢ontinue to rcceive a sm411 Mrnnt from th¢ Ja¢k Pet¢hey Foundation a8ain r¢co8ni8ing tho* ¢hildr¢n that have
m￿# a posi¢ive ¢ontribution ty th¢ sch¢x)l.
W¢ hav¢ been working hanl to convert the re¢•)tly acquired lea5c for a n¢w premises in Rochford. W¢ have m&nAged
to hiT¢ rt¢w $thff. however we still need more. W¢ op¢ts¢d door8 to RochfLKd at th¢ end of March and14y)kin8 forw&rd
to offering more opportuniti¢310 th¢ soUth￿l E55ex aroa.
We currtn¢ly have 24 eMploye¢￿fi￿18nCe Coll¢￿ thre¢ of which are fvll tim• 9t8ff.
I will be continuing #s a trustee forth¢ for¢s¢¢able futsrc" how¢v¢r, we are stNggling to recruit snothertr￿.
We also $et up a n¢w c￿￿p￿Y Limited by gu8rftntee'Carousel Gymna*i¢s Limit¢d'. Adam Lovatt ha$ agreed to
b¢ 8 Trustee in this n¢w company* whi¢h we will be applying for Charitable status as SCM)n as th¢ Charity Commission
1$ allowing new r¢gi5¢rntions. At whi¢h point all activitie5 will b¢ tr￿Sferred over. This 15 S¢ill on hold.
The Independ¢nt Examinu is Mr A R Wenden FCCA, of M¢55r8 ElliotL mort10￿. Bu8by & Co Limit¢d. Chart¢r¢d
Certifid A¢￿￿￿tality, of l2 High StsY¢4 Stanford le Hop¢. Bss¢x SS17 OEY.
Th¢ ch￿ity'S TrAnk￿ &r¢ Lloyds Bank at Basild0￿ Esg¢X.
Mrs J¢wD Morg8D
On bchalf of the Board ofThisteu of The Carou8¢1 School of Qyrnnasti¢¥
Page I

INDEPENDENT EXAM￿ER,$ REPORT
TO THE TRUSTEES OF
IHE CAROUSEL SCHOOL OF GYMNASTI(S
I ￿Erf)rt onthe a¢¢ounts ofth¢ Society for th¢yw&￿e￿ 31 March 2022 which hr¢ sel outon pa8es 3 to 6.
Resp¢¢tlv¢ res￿￿￿11b￿lIt￿￿ of trn$teu •lld ￿MIner
The chaTity'$ tsustees ar¢ resrAJn8ibl¢ for the preparAtion of the acGouiits. The charity's UWStee5 COn5id¢r that an audit Is
not requir¢d for this y¢hr under 5¢¢tion 144(2) of the Chariti¢5 A¢¢ 2011 {th¢ 2011 Act) &nd 8t) independent
¢xamittatioTh is needed.
It 18 my responsibility 10:
BKomino th¢ a¢¢outtts under fi￿￿¢)n 143 of the 2011 A¢t:
To follow th¢ procedLW¢$ laid down kn the Gen¢rnl Direction5 giv¢n by the Charity Commi5sion¢r und
8e¢tion 145{5Xb) of the 2011 A¢t; and
To 8tat¢ whdher ￿ti¢Ular matt¢TS have ci)me to my ott¢nti¢)n.
BasA• of Ind¢pondeut *x*mlDer'• thtsm•ut
My examination wos carrityl out in aecord￿ wth G¢n¢r41 Directions 8iven by th¢ Charity Commissioner. An
éXAminaiion includ¢s • review of the accounting reconly keW by the ch￿ty &nd A Comparison of th¢ accounts pr¢s¢tJ¢¢d
with those records. li also includes corL8ideration of any unusual it¢m5 or di5¢1osur¢s in the accounts, and th¢ s¢¢kin8
explanations from you •s tru5teeJ COt￿eming any su¢h matter5. Th¢ PTocedurc5 undertaken do not provide all tht
¢vidence thai would bc r¢quiTed in an Audit. 8nd consequently no opinion is given A5 to wh¢ther th¢ A¢¢ounts a'lrue
and fair view" and th¢5 r¢wrt is limited io those rn8ttcrs set out in thr stst*nent below.
lttd•p¢nd¢*t u*mltter'• sts*•￿ent
In eotmection with my exam5n•tior4 no m&tt¢r h&$ come ￿ my •tt¢ntion:
(l) which 8iv¢$ me r¢gsottabl¢ ¢wseto beli￿¢ th•L in sny mat¢ri81 reBPrt the requir¢ments'.
¢0 keep accountin8 r￿OrdS io ￿rdan￿ with 8Ktion 130 of the 201 l Act; And
to prepaT¢ ￿coUnts whith accord with the accounting ￿rdS and to wmply wlth th¢ accountlng
requir¢ments of th¢ 2011 Act hav¢ m¢t: or
(21 ¢0 whith In my opinion. attention should b¢ drawn in OTd¢rto ￿ble a prop¢r ￿￿erStandIng of th¢ ￿oUnts to be
rta¢hed.
12 Hi8h Street
Stanford k H
SS170EY
A R WcDd•J, FCCA
Elllott, MortiocK Busby & Co Uttbltsd
Chartered Certified Accounthnts

THK CAROUSEL SCHOOL OF GYMNASTI(
STATBMENfoF FINANCIAL ACmqTIKS
FOR THE YEAR ENDED 31 MARCH 21122
2022
2021
Gy]nn&stic activities
Fund raisin8 r¢¢¢ipts
dep051t a¢¢owrt intertit
Insurance claim
218,639
837
21
106,290
2.759
47
920
J25.13J
Totsl Intornlng R¢8our
247 917
234 233
RMourees Exp¢ttd4d
C05t of gymn￿ti¢ actiYiti¢s
National In$yr8nce
Ptn$ions
Reni And service chug¢
Ralcs
Jn5urane¢
Lsghting &nd h￿ting
P05tsg¢. stationw and lldv¢rti8in8
T¢lephone
sub￿rIPtIOns
Coaching fe¢s and ¢Xp￿￿e$
Repairs and rttknvals
Bank ¢h8r8es
AffiliAtion fees
Ind¢p¢nd¢t)L examinati¢)rt fe
Cleanirb8
Course fee5
L¢g41 fe¢$
13,078
4,035
lJ57
IS798
1030
1459
U56
767
1ffi89
315
121.130
1227
1,897
1013
2J19
1,573
2, 787
1,535
J&258
2,347
3,679
481
1.613
530
110,290
94
97
9JO
2,JOJ
SJ5
1.814
5,617
1ffj98
176,742
154.408
Depr¢el8tlrJ
111711
11,6J9
FlnADee Cthts- Loan IDtsrtJt
Tot*1 Expead¢d
J09 057
N•t Its￿￿1￿8 Re￿ure¢l
5&416
64,576
Reco#¢lll*don of Fu￿18
Totsl brnught fornrd 8t l April 2021
432
367 927
TotAI Futtdg earrkd fornrd al 31 M•r¢h 21ll2
£432 503
The noles onpages 5 to 6fomparrofthese Accowrt
Page 3

THK CAROUSEL SCHOOL OF GYMNASTICS
BAIANC£ SHEET AT31 MARCH 2022
2022
2021
Trlx¢d A89¢ts
239,981
Curren¢ knets
4.452
Expens￿ pfyid in adv￿¢¢
2U42
8.445
1,965
8.593
Cth ot bgnk
- deposit accounts
. ¢urMt a¢¢ounts
229.539
341
21,736
670
Cash irt haThJ
273 435
CredltrJJT: AmoMJbl• f*llln¥ due Tfvlthln ow y••r
Accruals
4137
31427
4,016
7,728
Creditor
B￿k loans
N¢t CDrr•Dt A￿•tr
105
71
255 538
yJo,ioi
495,499
Cr¢dltorn: AmfjuDts F*lllts% after than OD• year
Bank loon
Net A¥gets
£432 503
Repr¢Mted by:"
ofth¢ Ch*rlty
Unrtstrlcted IncoJn* F•ttd•
General purposes fi￿d
£432 503
For and on belidf of the Board ofTru5tees
Page 4

]IIE CAROUSEL SCHOOL OFGYMNASTICS
NOTES TO THE ACCOUNTS
FOR ThE YEAR ENDKD 31 MARCH 21)22
BAalJ of prep*ratlon ofxcouthts
The Accounts have been prepAr￿1 onthe iwi8 of historhc c05t and in ￿)rdance with..
Chariti¢S Act 2011.
Chariti¢5 SORP (FRS102)
The charity has tsken rxemption from preparing a cash Ilow stytemeni under the chNTiti¢o SORP IFRS102) update
bulletin I kssu&l OD 2 Febnwy 2016 ￿thiS charity c0th5titutes a small charity.
Th¢ fit￿￿18] statements w¢ wepllred on goirh8 CODcem basi& under th¢ histori¢41 cos¢ convention. The finan¢ial
statcm¢nts are prep￿￿ in st¢rlin8 whieh 15 the fimdional currency of the charity and rounded to the ncarnst
prtrund.
Th¢r¢ ar¢ no 8]￿lfie￿nI arw8 ofjud8ements or k¢y sow¢u of estimation uiicertainty.
The trust¢¢8 con&ider th81 th¢re aye no unc¢rtwttti¢s alM)Ut thc chaTity'$ ability to wntinue as 4 going
concern.
Th¢ Charity 18 an uninwrthl trust Constitut￿ by & trust de¢d.
2. AttOUDtlll¥ Polkl¢•
2.1 lth¢oJDlxg ReMHrt
R¢¢osnition ofln¢mthgresources
are kncludcd in the Sta¢¢ment of Financial Acitviti¢s (SOFA) when..
the ¢barity becorne5 cntit]ed w the r¢Jou
the trustew ar¢ virtually certain th¢y will r¢¢¢ive the re8ourc¢5' and
th¢ monetary value ¢&n b¢ megsured with suffi¢i¢ni J%liability.
Incoming r&%o¥rces wilh tYlatedexpendlthr¢
Ivherc incoming reSoU￿eS have r¢lated upenditure (as with fthklraising or ¢ontroct income) the inwmln8
r¢$ourvs and rclAted ¢xp¢ndibJre are Teporttyj gY(ss in the SOFA.
Granls ￿do￿allo￿l
Grynt$ and donations ar¢ only in¢luded in the SOFA when the charity uThcondlttona] entid¢m¢nt to th¢
re50ur¢es.
JnveslmenliA¢o#
This is iThClUd￿ in th¢ acwunts when ￿01vable.
2.2 Kxpendlture il•bllltl
Liabilities Bre rwis¢d &8 exraiture 85 500n as th¢r¢ 18 8 le8al or constructivc obligation ¢¢M￿tting the
¢hority to that experKiitiJre, L( is possible that a trNn5f¢T of ewiomic benefjts will be Tcquired in settlement
and th¢ amounr of th¢ obligation can be measured reliably. ExpetMtituJY is accourted for on an a¢¢rual$
basis and ha8 been cia55ified under headings that aggregat¢ ajl wst r¢l8ted to the cate80ry. Wh¢T¢ ¢OSts
c&nnot be dIre￿Y atiributed to partiGuiar Imdin8s they bave be¢n aJlo¢•t¢d to activities on a bssis
¢on$i$i¢nt with the u5¢ of resourtt$.
Pag¢ 5

TH8 CAROUSEL SCHOOL OF GYMNASTI(S
NOTES TO AccouNrs
FOR THE YEAR ENDED 31 MARCH 2022
2.3 Tinglbk r￿ed *M•ts and deprecl•llo
Tangibl¢ fixoj ￿ ar¢ sthled at C4>St less dorecl￿10￿.
tkpreciation 15 provided at rate5 calcula*d to wri* off tht Cost of fw¢d le&8 their estimata r¢sidual
¥￿￿¢, ov¢r their expe¢ted usefijl lives on th¢ followin8 bases'.-
Equipment And Fitshn88
per aTmum on the strni8ht line bg5iS.
2.4 Tsxatlo
The charity is •x¢mpt from tax on its c4wit4ble actlvltl¢&
2.5 Fund wountlni
Unre5tricttd fimd8 be usea In ￿ance with the ¢horÉtable objeL*ivey&tth¢ di8¢r¢tion ofthe trustses.
R¢5tri¢ted filnds onty be used for pirticul8r restricted purpo￿ within the objects of th¢ ¢harity.
Re5tri¢tion aris¢ when sp￿]rIed by the donor orwhM fi]nds are T4ised for parti¢u14rr¢stri¢t¢d PLWPOS¢S.

THE CAROUSEL SCHOOL OF CYMNAsrics
NOTES m THE ACCY)UN75
FOR THE YEAR ENDED31 MARCH I￿
C*pltsl
Fr¢¢hold laxd ¢xpemdltDTe o
& buildityy
bMlldl*
Equipment
and fittinp
Total
At l April 2021
Additions
Disp05hl$
44.228
120.762
148,309
116.399
108,910
5(K>
281J89
257,519
500
At 3J Marcb 2022
269 1171
22
Dtpr¢dAtIo
A¢ l April 2021
ChAf8e for year
41,408
41,408
At 31 MAr¢h 2022
53.278
N•t book vglu
At 31 M•r¢h 2022
269
AÉ 31 Morch 2021
120 762
Try•tv•' R•muner*tlon *•d Eyp¢JMs
There w¢K no pwnents made to Tn￿5 in the Y￿ for pmiding %rvi¢¢
Managw¢Dt AdmlDtstr4tlon of tbe Cblrlty
2022
2f121
S¢turlty
The charity provid¢d the bank with a legal clmrge ov¢rth¢ firehold propffj it owns w se¢wity for th¢ bank
108n 4*>t•ined in the y¢ttr.
Page 7

Op¢rBtlni Lt8se Commltmeats
The Clic￿ has a total a)mmitm¢nN and contingencics as &t yw ¢rtd 2022 of£ (2021.. £) included in
th¢ obove areminimum l¢w paymentswMiernonwcan¢¢ll&bl¢ l¢w4 falling due lls folli>ws'.
2021
Within one year
Between one and five yewrs
After five year5
52.834
281,783
722.069
14,818
1056 686
Page 8