Charity registration number 1193395 (England and Wales)
Company registration number 13014679
CHANCTONBURY COMMUNITY LEISURE LTD
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
CHANCTONBURY COMMUNITY LEISURE LTD
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
P Pickard
S Hodges
R Dent
T Euesden
S Kibblewhite
D Cracknell
C Brown
Senior management
Andrew Dunstan
Operations Director
Gordan Hay
Centre Manager
Paul Christmas
Operations Manager
Alan De'Giovanni
Operations Manager
Lisa Smith
Operations Manager
Charity number (England and Wales)
1193395
Company number
13014679
Registered office
Spierbridge Road
Storrington
Pulborough
West Sussex
RH20 4PG
Independent examiner
Darren Harding ACA FCCA DChA
Richard Place Dobson Services Limited
Ground Floor
1-7 Station Road
Crawley
West Sussex
RH10 1HT
Bankers
CAF Bank
25 Kings Hills Avenue
Kings Hill
West Malling
Kent
ME19 4JQ
CHANCTONBURY COMMUNITY LEISURE LTD
CONTENTS
Page
Trustees' report
1 - 5
Independent examiner's report
6
Statement of financial activities
7 - 8
Balance sheet
9 - 10
Statement of cash flows
11
Notes to the financial statements
12 - 25
CHANCTONBURY COMMUNITY LEISURE LTD
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 31 MARCH 2025
page 1

The trustees present their annual report and financial statements for the year ended 31 March 2025.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's Memorandum and Articles of Association the Companies Act 2006 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019).

Objectives and activities
Public benefit

The organisation's objects are, for the public benefit, the advancement of amateur sport and the promotions of activities that have a proven beneficial effect on health by the provision of leisure facilities for recreation or other leisure time occupation for the general public.

 

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

Achievements and performance

The year has been one of growth for Chanctonbury Community Leisure (CCL) with the Charity focussing on its first full year with the refurbished fitness facility as well as embarking on a number community outreach programmes.

 

Membership numbers have seen a 16% increase, with income also up by 22.7%.

 

The Centre saw 232,323 visitors in the year.

 

The Community focus of CCL has remained a priority and the facility has seen an increasing number of local groups utilising the Centre, seeing enhanced partnerships with the Neighbourhood Wardens, Horsham District Council, MIND, AgeUK, the Macular Society, Barclays Bank, The Citizens Advice Bureau and many more besides.

 

Chanctonbury Community Leisure maintains that the ethos of the Centre is that Wellbeing is not purely centred upon the Gym, Group Exercise and Physical Fitness. Mental Health, Emotional Wellbeing and Social Interaction together with Healthy Living all contribute to both achieving and maintaining overall Wellbeing. The Chanctonbury Team routinely and actively encourage all users and visitors to experience every aspect of the provision on offer from Gym to Classes, from Health Suite to Workshops and from trying new sports to joining new social groups. All the opportunities delivered by CCL are there to impact on improving overall Wellbeing and are designed to be fully inclusive for all ages and abilities.

 

The Gym

At the point of opening the Centre, post lockdown, in 2021 the Board of Trustees recognised the need to plan for a refurbishment of the fitness facility. The layout of the gym did not cater for the subtle changes in the fitness market over the past years and, to maintain the overall quality of the Centre, it was important to plan for future sustainability.

 

A full replacement of all fitness equipment, and refurbishment of the gym, took place in late 2023 at an investment of £256,000.

 

2024/25 saw CCL’s first full year of trading with the new facility, which has been extremely well received by the community. This has been demonstrated by the 16% increase in membership numbers. The Exercise on Referral initiative has also seen an 18% increase, benefitting from the enhanced rehabilitation opportunities provided by the new equipment.

 

The investment was funded through Chanctonbury Community Leisure reserves and a loan from the Charity Bank.

 

CCL is pleased to report that the project exceeded targets and the Charity was in a position to pay the loan back to The Charity Bank in full during 2024/25.

CHANCTONBURY COMMUNITY LEISURE LTD
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
page 2

Centre Investment

The Gym refurbishment represented the largest investment into the Centre by CCL and took the total invested in this community facility by both CCL and Storrington & Sullington Parish Council to over £450,000 since 2021.

 

During 24/25 CCL further invested into the facility by replacing all fitness equipment within the Studio, along with a new audio system, new signage at the front of the building and on the Recreation Ground, the refurbishment of the Reception desk area and Café frontage and general redecoration.

 

Projects since 2021 have included:-

 

 

Membership Totals

The current Membership total for the Centre sits at 1808 members – fully inclusive of Juniors, Referrals, Standards and up front memberships.

 

This represents a further 16% increase since April 2024.

 

CCL sold a total of 710 Direct Debit Memberships, against a budgeted figure of 583, demonstrating an uplift of 21% against target.

 

This provided an overall net gain in membership of 248.

 

The current membership total continues to sit significantly above the pre-Covid 19 figure and demonstrates that the Centre has fully recovered from the national lockdown and is actively thriving as a community asset.

 

In terms of footfall the Centre attracts between 16,000 – 20,000 visits per month and has significantly increased the attendance levels from all demographics within the immediate catchment.

 

Community Impact

 

Chanctonbury Community Leisure is committed to ensuring that it serves the local community and provides wellbeing opportunities that are open to all. Driven by the strategy

 

Start Well – Live Well – Age Well

Chanctonbury Community Leisure consistently looks to deliver activities and services that provide significant Community Impact. The Centre has begun to operate at capacity, especially during peak times, and 2024/25 has seen the Charity expand its reach to Pulborough and West Chiltington, where weekly sessions including Back Care & Conditioning, Zumba and Yoga are delivered.

CHANCTONBURY COMMUNITY LEISURE LTD
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
page 3

The regular Community Impact activities that are delivered by Chanctonbury Community Leisure include:-

 

CHANCTONBURY COMMUNITY LEISURE LTD
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
page 4

 

“Supporting Charities – Connecting Communities”

 

Charitable Support – The Centre also supports other local charities and not for profit organisations. The Easter Egg Campaign for 2024 saw the Centre collect over 150 boxed eggs to present to Ten Little Toes, a charitable Baby Bank operating throughout West Sussex. The Centre has also held a collection point for donations of clothes for the Baby Bank and a collection of used trainers for less privileged communities. CCL also hosted a Christmas Wrapping event for the same charity. In the Autumn of 2024, the Charity provided one Tree for every Membership sold. 115 Trees were donated to the Parish Council for planting locally.

 

“Inspiring women & girls to be active”

 

Women & Girls Sports Participation – the Centre works tirelessly to ensure that there are opportunities for all ages and abilities and Chanctonbury currently offers weekly female sessions in Walking Netball (25+ players), Gymnastics & Parkour (120+ participants), Netball (140+ players), Women & Girls football (20+ players) and Ladies That Lift. We also deliver female only Skateboarding tuition There are also mixed sessions in martial arts, table tennis, darts, racquet sports, roller skating. 

 

“We do not stop playing because we become old. We become old because we stop playing.

 

30% of the Charity’s Members are over the age of 60 and 47% over the age of 50. To ensure that there are opportunities for all the Centre offers Walking Football, Walking Netball, Short mat Bowls, Drop In Badminton, Short Tennis and Pickleball, Over 50’s Table Tennis, Cuppa & a Chat, Gentle Fit, Tai Chi, Falls Prevention, Menopause and Blood Pressure Workshops. All promoting health, fitness, social interaction and all-round wellbeing.

Financial review

As at the 31 March 2025 the charity held funds of £440,048 (2024 - £340,029), of which £2,603 is restricted (2024 - £2,400) and £272,363 is designated (2024 - £190,744).

Reserves policy

It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent of three month’s expenditure (equivalent to six months reduced operations cost). The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.

CHANCTONBURY COMMUNITY LEISURE LTD
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
page 5
Plans for future periods

The Board of Trustees are aware that there is a shift within the leisure industry to a focus on Wellbeing and Health Interventions within the community. Chanctonbury is extremely well placed, having worked to ensure that the Chanctonbury Leisure Centre provides fully inclusive opportunities to the whole community and has strong partnerships with local health professionals. As memberships and attendance grows there will be future need for extended space, both within the gym and wellbeing areas. Chanctonbury Community Leisure (CCL) have commissioned a feasibility study to determine how an extended facility would fit into the current footprint. Working closely with the landlord, Storrington & Sullington Parish Council, and a local architect a pre-planning application has been submitted to Horsham District Council to expand the front of the Leisure Centre to provide a new Reception, Café, Wellbeing Suite, Treatment Rooms and an expansion to the gym. 2025/26 will see CCL continue to work on this project with a view to attracting the necessary funding partners.

Structure, governance and management

The charity is a company limited by guarantee and governed by their Memorandum and Articles of Association. The members of the Board, as charity trustees, are legally responsible for the overall management and control of CCL. The board meets bi-monthly and acts in the sole interest of CCL.

 

The day-to-day running of CCL is delegated to a Senior Management Team, comprising the Operations Director, Centre Manager and Duty Managers.

The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

P Pickard
S Hodges
R Dent
T Euesden
S Kibblewhite
D Cracknell
C Brown

New trustees are required to attend an induction meeting which explains the objectives of the Charity and the responsibility of the trustees.

The trustees have assessed the major risks to which the charity is exposed and are satisfied that systems and procedures have been established to manage those risks effectively. These arrangements are subject to regular review to ensure they remain appropriate and proportionate to the charity’s activities, scale, and regulatory obligations.

The trustees' report was approved by the Board of Trustees.

P Pickard
Chairman
18 September 2025
CHANCTONBURY COMMUNITY LEISURE LTD
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF CHANCTONBURY COMMUNITY LEISURE LTD
page 6

I report to the trustees on my examination of the financial statements of Chanctonbury Community Leisure Ltd (the charity) for the year ended 31 March 2025.

Responsibilities and basis of report

As the trustees of the charity (and also its directors for the purposes of company law), you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006.

Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the Companies Act 2006 and are eligible for independent examination, I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.

Independent examiner's statement

Since the charity’s gross income exceeded £250,000, the independent examiner must be a member of a body listed in section 145 of the Charities Act 2011. I confirm that I am qualified to undertake the examination because I am a member of ICAEW, which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

1

accounting records were not kept in respect of the charity as required by section 386 of the Companies Act 2006.

2

the financial statements do not accord with those records; or

3

the financial statements do not comply with the accounting requirements of section 396 of the Companies Act 2006 other than any requirement that the financial statements give a true and fair view, which is not a matter considered as part of an independent examination; or

4

the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

Darren Harding ACA FCCA DChA
Richard Place Dobson Services Limited
Ground Floor
1-7 Station Road
Crawley
West Sussex
RH10 1HT
Dated: 26 September 2025
CHANCTONBURY COMMUNITY LEISURE LTD
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2025
page 7
Current financial year
Unrestricted
Unrestricted
Restricted
Total
Total
funds
funds
funds
general

designated

2025
2025
2025
2025
2024
Notes
£
£
£
£
£
Income from:
Donations and legacies
3
1,206
-
6,700
7,906
10,065
Charitable activities
4
774,318
-
-
774,318
617,830
Other trading activities
5
53,766
-
-
53,766
47,969

Investments

6
7,705
-
-
7,705
8,201
Total income
836,995
-
6,700
843,695
684,065
Expenditure on:

Raising funds

7
28,473
-
-
28,473
23,952
Charitable activities
8
709,706
-
5,497
715,203
564,147
Other
13
-
-
-
-
304
Total expenditure
738,179
-
5,497
743,676
588,403
Net incoming resources before transfers
98,816
-
1,203
100,019
95,662
Gross transfers between funds
(80,619)
81,619
(1,000)
-
-
Net income for the year/
Net movement in funds
18,197
81,619
203
100,019
95,662
Fund balances at 1 April 2024
146,885
190,744
2,400
340,029
244,367
Fund balances at 31 March 2025
165,082
272,363
2,603
440,048
340,029

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.
CHANCTONBURY COMMUNITY LEISURE LTD
STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED)
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2025
page 8
Prior financial year
Unrestricted
Unrestricted
Restricted
Total
funds
funds
funds
general

designated

2024
2024
2024
2024
Notes
£
£
£
£
Income from:
Donations and legacies
3
875
-
9,190
10,065
Charitable activities
4
617,830
-
-
617,830
Other trading activities
5
47,969
-
-
47,969

Investments

6
8,201
-
-
8,201
Total income
674,875
-
9,190
684,065
Expenditure on:

Raising funds

7
23,952
-
-
23,952
Charitable activities
8
557,357
-
6,790
564,147
Other
13
304
-
-
304
Total expenditure
581,613
-
6,790
588,403
Net incoming resources before transfers
93,262
-
2,400
95,662
Gross transfers between funds
(123,209)
123,209
-
-
Net income for the year/
Net movement in funds
(29,947)
123,209
2,400
95,662
Fund balances at 1 April 2023
176,832
67,535
-
244,367
Fund balances at 31 March 2024
146,885
190,744
2,400
340,029
CHANCTONBURY COMMUNITY LEISURE LTD
BALANCE SHEET
AS AT
31 MARCH 2025
31 March 2025
page 9
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
15
272,363
316,829
Current assets
Stocks
16
3,380
5,098
Debtors
17
8,563
4,960
Cash at bank and in hand
207,444
176,168
219,387
186,226
Creditors: amounts falling due within one year
19
(51,702)
(64,891)
Net current assets
167,685
121,335
Total assets less current liabilities
440,048
438,164
Creditors: amounts falling due after more than one year
20
-
(98,135)
Net assets
440,048
340,029
Income funds
Restricted funds
23
2,603
2,400
Designated funds
24
272,363
190,744
Unrestricted funds
165,082
146,885
440,048
340,029
CHANCTONBURY COMMUNITY LEISURE LTD
BALANCE SHEET (CONTINUED)
AS AT
31 MARCH 2025
31 March 2025
page 10

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2025.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Trustees on 18 September 2025
P Pickard
Trustee
Company registration number 13014679
CHANCTONBURY COMMUNITY LEISURE LTD
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2025
page 11
2025
2024
Notes
£
£
£
£
Cash flows from operating activities
Cash generated from operations
29
170,119
121,060
Investing activities
Purchase of tangible fixed assets
(20,463)
(275,171)
Investment income received
7,705
8,201
Net cash used in investing activities
(12,758)
(266,970)
Financing activities
Bank loans
(126,085)
126,085
Net cash (used in)/generated from financing activities
(126,085)
126,085
Net increase/(decrease) in cash and cash equivalents
31,276
(19,825)
Cash and cash equivalents at beginning of year
176,168
195,993
Cash and cash equivalents at end of year
207,444
176,168
CHANCTONBURY COMMUNITY LEISURE LTD
NOTES TO THE  FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
page 12
1
Accounting policies
Charity information

Chanctonbury Community Leisure Ltd is a charitable company limited by guarantee incorporated in England and Wales. The registered office is Spierbridge Road, Storrington, Pulborough, West Sussex, RH20 4PG.

1.1
Accounting convention

The financial statements have been prepared in accordance with the charity's Memorandum and Articles of Association the Companies Act 2006, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019). The charity is a Public Benefit Entity as defined by FRS 102.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

Designated funds comprise of unrestricted funds that have been set aside by the charity for particular purposes. There is no legal restriction on the way in which the funds may be applied.

1.4
Income
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

Investment income, which includes interest receivable is included in the Statement of Financial Activities in the year in which it is receivable.

Income is received from one charitable activity, the provision of leisure and amateur sport facilities, all of which is recognised in the year in which the income is receivable, which is when the charitable company becomes entitled to the resources.

 

Income from other trading activities relates to the café and sale of merchandise, and this income is recognised in the year in which the income is receivable, which is when the sale takes place.

CHANCTONBURY COMMUNITY LEISURE LTD
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
page 13
1.5
Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.

 

Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

1.6
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Leasehold improvements
10% straight line
Plant and equipment
33% straight line
Computers
33% straight line
Gym equipment
20% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7
Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.8
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. Items held for distribution at no or nominal consideration are measured the lower of replacement cost and cost.

Net realisable value is the estimated selling price less all estimated costs of completion and costs to be incurred in marketing, selling and distribution.

1.9
Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

CHANCTONBURY COMMUNITY LEISURE LTD
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
page 14
1.10
Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

 

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

 

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

 

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

 

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

1.11
Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

 

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.12
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2
Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

 

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

CHANCTONBURY COMMUNITY LEISURE LTD
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
page 15
3
Donations and legacies
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
general
general
2025
2025
2025
2024
2024
2024
£
£
£
£
£
£
Donations and gifts
1,206
6,700
7,906
875
9,190
10,065
4
Income from charitable activities
Unrestricted
Unrestricted
funds
funds
2025
2024
£
£
Admission and membership fees
683,722
528,558
Use of facilities
90,596
89,272
774,318
617,830
5
Other trading activities
Unrestricted
Unrestricted
funds
funds
general
general
2025
2024
£
£

Café

51,816
46,361

Sale of merchandise

1,950
1,608
53,766
47,969
6
Income from investments
Unrestricted
Unrestricted
funds
funds
2025
2024
£
£
Interest receivable
7,705
8,201
CHANCTONBURY COMMUNITY LEISURE LTD
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
page 16
7

Raising funds

Unrestricted
Unrestricted
funds
funds
general
general
2025
2024
£
£
Trading costs
Other trading activities
28,473
23,952
8
Expenditure on charitable activities
Charitable Expenditure
Charitable Expenditure
2025
2024
£
£
Direct costs
Staff costs
402,954
331,604
Depreciation and impairment
64,929
25,573
Premises costs
95,878
97,554
Equipment costs
17,441
14,335
Publicity costs
50,704
38,695
Items for resale
2,398
1,857
Finance costs
13,474
15,766
Charitable donations
150
550
Staff training
1,306
1,539
Direct expenses
610
700
Grant expenditure
4,297
3,102
Outreach activities
1,622
-
Expenses for customer open day
9,000
-
664,763
531,275
Share of support and governance costs (see note 9)
Support
36,357
26,522
Governance
14,083
6,350
715,203
564,147
Analysis by fund
Unrestricted funds - general
709,706
557,357
Restricted funds
5,497
6,790
715,203
564,147
CHANCTONBURY COMMUNITY LEISURE LTD
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
page 17
9
Support costs allocated to activities
2025
2024
£
£
Membership collection fees
6,008
5,249
Office Administration
3,322
1,701
Software support costs
1,009
1,120
Insurance
11,215
7,995
Licences and subscriptions
8,244
8,205
Loan interest
6,559
2,252
Governance costs
14,083
6,350
50,440
32,872
Analysed between:
Charitable Expenditure
50,440
32,872
10
Net movement in funds
2025
2024
£
£
The net movement in funds is stated after charging/(crediting):
Depreciation of owned tangible fixed assets
64,929
25,573
Loss on disposal of tangible fixed assets
-
304
11
Trustees

None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.

 

All trustees are members of the Leisure Centre on terms consistent with other members.

12
Employees

The average monthly number of employees during the year was:

2025
2024
Number
Number
Fitness instructors
5
4
Recreational assistants
7
6
Creche
3
2
Cleaner
1
1
Management and administration
5
4
Total
21
17
CHANCTONBURY COMMUNITY LEISURE LTD
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
12
Employees
(Continued)
page 18
Employment costs
2025
2024
£
£
Wages and salaries
366,381
302,311
Social security costs
19,988
14,328
Other pension costs
16,585
14,965
402,954
331,604

The charity considers its key management personnel during the period to be the Operations Director, the Centre Manager and Duty Managers. The total benefits received by key management personnel during the period was £213,494.

The number of employees whose annual remuneration was more than £60,000 is as follows:
2025
2024
Number
Number
£70,001 - £80,000
1
1
13
Other
Total
Unrestricted
funds
general
2025
2024
£
£
Net loss on disposal of tangible fixed assets
-
304
14
Taxation

The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.

CHANCTONBURY COMMUNITY LEISURE LTD
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
page 19
15
Tangible fixed assets
Leasehold improvements
Plant and equipment
Computers
Gym equipment
Total
£
£
£
£
£
Cost
At 1 April 2024
99,822
11,756
2,414
238,121
352,113
Additions
8,514
11,240
709
-
20,463
At 31 March 2025
108,336
22,996
3,123
238,121
372,576
Depreciation and impairment
At 1 April 2024
12,290
5,023
-
17,971
35,284
Depreciation charged in the year
10,177
6,166
962
47,624
64,929
At 31 March 2025
22,467
11,189
962
65,595
100,213
Carrying amount
At 31 March 2025
85,869
11,807
2,161
172,526
272,363
At 31 March 2024
87,532
6,733
2,414
220,150
316,829
16
Stocks
2025
2024
£
£
Finished goods and goods for resale
3,380
5,098
17
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
6,735
2,365
Prepayments and accrued income
1,828
2,595
8,563
4,960
18
Loans and overdrafts
2025
2024
£
£
Bank loans
-
126,085
Payable within one year
-
27,950
Payable after one year
-
98,135
CHANCTONBURY COMMUNITY LEISURE LTD
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
page 20
19
Creditors: amounts falling due within one year
2025
2024
Notes
£
£
Bank loans
18
-
27,950
Other taxation and social security
6,585
5,958
Deferred income
21
9,395
7,183
Accruals
35,722
23,800
51,702
64,891
20
Creditors: amounts falling due after more than one year
2025
2024
Notes
£
£
Bank loans
18
-
98,135
21
Deferred income
2025
2024
£
£
Other deferred income
9,395
7,183

Deferred income is included in the financial statements as follows:

2025
2024
£
£
Deferred income is included within:
Current liabilities
9,395
7,183
Movements in the year:
Deferred income at 1 April 2024
7,183
4,156
Released from previous periods
(7,183)
-
Resources deferred in the year
9,395
3,027
Deferred income at 31 March 2025
9,395
7,183
22
Retirement benefit schemes
2025
2024
Defined contribution schemes
£
£
Charge to profit or loss in respect of defined contribution schemes
16,585
14,965

The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.

CHANCTONBURY COMMUNITY LEISURE LTD
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
page 21
23
Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

At 1 April 2024
Incoming resources
Resources expended
Transfers
At 31 March 2025
£
£
£
£
£
Storrington and Pulborough Rotary Club - Fitness Course
-
400
(400)
-
-
Nisa - Session Funding
-
800
(800)
-
-
Sensory Dome
-
2,500
(2,297)
-
203
Storrington and Sullington Parish Council
-
1,000
-
(1,000)
-
Storrington and Pulborough Rotary Club - First Aid Training
400
-
-
-
400
Sussex Police and Crime Commissioner - Youth project
2,000
2,000
(2,000)
-
2,000
2,400
6,700
(5,497)
(1,000)
2,603
Previous year:
At 1 April 2023
Incoming resources
Resources expended
Transfers
At 31 March 2024
£
£
£
£
£
Horsham District Council - Pickleball
-
700
(700)
-
-
Horsham District Council - Boxing
-
2,000
(2,000)
-
-
Nisa - Heart of the Community
-
500
(500)
-
-
Storrington and Pulborough Rotary Club - Boxing
-
600
(600)
-
-
Storrington and Pulborough Rotary Club - First Aid Training
-
500
(100)
-
400
Storrington and Pulborough Rotary Club - Pickleball
-
390
(390)
-
-
Storrington and Pulborough Rotary Club - Chairs
-
250
(250)
-
-
West Sussex County Council - Short breaks
-
2,250
(2,250)
-
-
Sussex Police and Crime Commissioner - Youth project
-
2,000
-
-
2,000
-
9,190
(6,790)
-
2,400
CHANCTONBURY COMMUNITY LEISURE LTD
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
23
Restricted funds
(Continued)
page 22

Restricted funds for the year ending 31 March 2024:

 

Horsham District Council (HDC)

£700 – To assist in the development of Pickleball by funding equipment, nets, bats, balls and venue hire. The Pickleball sessions are now well attended with 3 x sessions per week.

£2,000 – An HDC initiative to develop boxing with the District. This fund was for coaching, equipment (gloves / pads / head guards) and venue hire.

Nisa - Coronation Celebration Event - This funding was provided by Local Nisa to assist with the Coronation Event held on the Recreation Ground in partnership with Storrington & Sullington Parish Council.

 

Storrington & Pulborough Rotary Club

£600 – This donation went towards the installation of boxing bags and associated equipment to enhance the free boxing session that the Centre delivered in partnership with Horsham District Council and WBC Cares.

£500 – This funding was provided by Local Nisa to assist with the Coronation Event held on the Recreation Ground in partnership with Storrington & Sullington Parish Council.

£390 – Towards the ongoing cost of equipment for Pickleball. With the growing demand the donation was for extra equipment to facilitate the sessions.

£250 – As our Gentle Fit & Falls Prevention classes have grown in popularity there was a pressing need for more chairs to facilitate the sessions. The Rotary kindly donated £250 towards the purchase of these chairs.

West Sussex County Council - Short Breaks Funding £2,250 – funding to deliver a successful Short Breaks Day for young people with additional needs and their families. The day was run in partnership with HDC’s Sports Development Team and attracted over 120 participants. The Centre now delivers a weekly Rebound Therapy session on the back on this event.

 

Officer of the Sussex Police and Crime Commissioner SISCF Grant - This funding was in two parts. The first £2,000 was used to partner with local Neighbourhood Wardens and highlight those young people in our communities who would benefit from a healthier lifestyle, a hobby on which to focus and assistance in joining a gym. These young people were either in need of financial assistance or needed motivation/drive to help them to progress. The Centre provided 20 Youth Gym Membership for individuals highlighted by the Wardens. The second half of the funding was for the Centre to deliver a fully certified Level 2 Fitness Instructor Course. This commenced in 2024 and has provided 8 individuals aged 16 – 19 with the opportunity to gain this qualification, free of charge, and start their journey in the workplace as Fitness Instructors.

Chanctonbury Community Leisure would like to extend their extreme thanks to all those organisations who have kindly supported the Charity over the past year.

Restricted funds for the year ending 31 March 2025:

 

Storrington and Pulborough Rotary Club - Funding was provided to CCL to provide 8 young people aged 16 – 19 the opportunity to train to become a qualified Level 2 Fitness Instructor. Candidates were selected in partnership with the local Neighbourhood Wardens - All eight passed their course.

 

Nisa - provided the funding to pay for the venue hire to host a number of weekly activity sessions for young people with SEN and Autism.

 

Sensory Dome – Storrington and Sullington Parish Council, Storrington and Pulborough Rotary Club and Storrington CP

CCL , with the help of the above, purchased two sensory domes providing opportunities for young people attending the SEN and Autism sessions in partnership with the Neighbourhood Wardens.

 

Storrington and Sullington Parish Council - Funds were provided as a contribution towards the improvements to the front façade of the building. The transfer represents the purchase of the leasehold improvement under fixed assets.

 

 

CHANCTONBURY COMMUNITY LEISURE LTD
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
23
Restricted funds
(Continued)
page 23
24
Unrestricted funds - designated

These are unrestricted funds which are material to the charity's activities.

Movement in funds
Balance at
1 April 2023

Incoming resources

Transfers

Balance at
1 April 2024

Transfers

Balance at
31 March 2025
£
£
£
£
£
£
Fixed Asset Capital Fund
67,535
-
123,209
190,744
81,619
272,363

The Fixed Asset Capital fund represents the net book value of the fixed assets used for operational purposes.

25
Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 April 2024
Incoming resources
Resources expended
Transfers
At 31 March 2025
£
£
£
£
£
General funds
146,885
836,995
(738,179)
(80,619)
165,082
Previous year:
At 1 April 2023
Incoming resources
Resources expended
Transfers
At 31 March 2024
£
£
£
£
£
General funds
176,832
674,875
(581,613)
(123,209)
146,885
26
Analysis of net assets between funds
Unrestricted
Unrestricted
Restricted
Total
funds
funds
funds
general
designated
2025
2025
2025
2025
£
£
£
£
At 31 March 2025:
Tangible assets
-
272,363
-
272,363
Current assets/(liabilities)
165,082
-
2,603
167,685
165,082
272,363
2,603
440,048
CHANCTONBURY COMMUNITY LEISURE LTD
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
26
Analysis of net assets between funds
(Continued)
page 24
Unrestricted
Unrestricted
Restricted
Total
funds
funds
funds
general
designated
2024
2024
2024
2024
£
£
£
£
At 31 March 2024:
Tangible assets
-
316,829
-
316,829
Current assets/(liabilities)
146,885
(27,950)
2,400
121,335
Long term liabilities
-
(98,135)
-
(98,135)
146,885
190,744
2,400
340,029
27
Operating lease commitments
Lessee

At the reporting end date the charity had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:

2025
2024
£
£
Within one year
277
316
Between two and five years
-
277
277
593
28
Related party transactions

During the year ending 31 March 2025, Tesla Engineering Limited, in which David Cracknell serves as finance director, transferred Chanctonbury Community Leisure £12,554 in relation to the charity's open day and £1,824 for hall hire. (2024 - £2,200 received by Tesla Engineering Limited in relation to hall hire).

 

CHANCTONBURY COMMUNITY LEISURE LTD
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
page 25
29
Cash generated from operations
2025
2024
£
£
Surplus for the year
100,019
95,662
Adjustments for:
Investment income recognised in statement of financial activities
(7,705)
(8,201)
(Gain)/loss on disposal of tangible fixed assets
-
304
Depreciation and impairment of tangible fixed assets
64,929
25,573
Movements in working capital:
Decrease/(increase) in stocks
1,718
(1,340)
(Increase)/decrease in debtors
(3,603)
183
Increase in creditors
12,549
5,852
Increase in deferred income
2,212
3,027
Cash generated from operations
170,119
121,060
30
Analysis of changes in net funds
At 1 April 2024
Cash flows
At 31 March 2025
£
£
£
Cash at bank and in hand
176,168
31,276
207,444
Loans falling due within one year
(27,950)
27,950
-
Loans falling due after more than one year
(98,135)
98,135
-
50,083
157,361
207,444
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