Community leisure centre – funding, controls and clarity

The situation

The leisure centre was at the heart of its community, but behind the scenes the finances were under pressure. Costs were rising, systems were patchy, and the management team were making big decisions with incomplete information.

There were multiple income streams, memberships and activities – but no consistent way to see what was really happening with revenue, costs and cash. Reports existed, but they were complex, late and difficult for the board to interpret.

What I found

Once I got under the bonnet, several issues became clear:

• No proper stock or petty cash controls, increasing the risk of loss or error.
• Errors in how income and VAT were being recorded.
• Supplier costs that had crept up over time and were no longer competitive.
• Membership and system issues that meant money was being lost quietly in the background.
• Board reports that were long on detail but short on clear, decision-ready information.

In short, there was a lot of effort, but not enough control – and not enough clarity for the board to feel confident in the numbers.

What we changed

Working with management and the board, I focused on three main areas:

• Controls & systems: introducing cash-handling procedures, petty cash controls, and a stock system; implementing EPOS, payroll and clearer processes.
• Costs & income: identifying and correcting errors in revenue and VAT, fixing membership and billing issues, and renegotiating or changing key suppliers to reduce spend.
• Reporting & funding: developing a simpler reporting regime for the board, focused on key metrics, and supporting the financial elements of a council funding submission.

As part of this work we identified around £10,000 in annual savings from suppliers, potential VAT savings of up to £40,000, and supported a funding report that secured approximately £190,000 from the council.

The result

The centre moved from firefighting to having a much clearer financial footing:

• Revenue and VAT were recorded more accurately and consistently.
• Controls reduced the risk of leakage and surprise losses.
• Operational savings of £20,000+ per year improved breathing space.
• The board received shorter, clearer reports focused on the right questions.

Most importantly, the trustees and management team felt more confident in the numbers and the decisions they were making with them.