Live Active Leisure - Current Financial Position
Perth and Kinross Council · 17 September 2025
Back to Scrutiny and Performance Committee — 17 September 2025 and its agenda
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SCRUTINY & PERFORMANCE COMMITTEE 17 September 2025 Live Active Leisure Limited (Report No. 25/228) - CURRENT FINANCIAL POSITION - Supporting Commentary The attached figures show the Live Active Leisure, excluding funded activities, draft performance for the month of June 2025. In the month of June customer generated income was 96% of budget, up from 87% in the previous month, bringing the customer generated income YTD to 94% of budget. Membership income increased in June over May whilst casual swimming income at Perth Leisure Pool fell over the same period. The increase in membership income was due in part to a successful promotion for children’s holiday passes allowing comprehensive access for £20 or £25 (dependent on age) for the summer holidays.
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Income from casual swimming at Perth Leisure Pool was £52k representing 85% of budget. Over the month there were 13k usages for casual swimming at Perth Leisure Pool compared with 12k for the same period in the previous year. Swimming lesson income increased slightly to £68k in June. Fitness membership income achieved 100% of budget in June at £118k. “Other Income” includes investment income, training, and ad hoc grant funding. Investment income was significantly higher than budget (36%). Overall, other income is 137% of budget in June but 92% for the year to date. Staff costs were 99% of budget in June and 97% for the year to date. It is worth noting that the budget figure does incorporate the slippage target of 3.5%. Supplies and services include a range of costs including IT, advertising, service delivery, and irrecoverable VAT. In June these costs were 127% of budget and year to date are 115% of budget. Increased spending in the first quarter led to an irrecoverable VAT cost that was 26% higher than budgeted. Property costs were 102% of budget in June but achieved 96% of budget for the year to date. Utilities were 86% of budget for the month of June and 101% of budget for the year to date. For the month of June, there is a draft deficit of -£96k against the budgeted position of -£72k. For the first quarter there is a deficit of -£63k against a budgeted surplus of £7k. Key risks identified in AGS (submitted in 2025), and plans to address: The Company achieved the ‘Good Governance Award’ in 2024/25, a quality standard for Scottish Charities and recommended by the Office of the Scottish Charity Regulator (OSCR). The assessment process involves a robust review of the following areas; charitable status, trust responsibilities, planning, delivery, monitoring, recruitment, managing staff and volunteers, financial management, resource management, and marketing and communications. Key Areas: 1.The Organisation has a clear vision and sense of purpose which is clearly linked to the delivery of the Council’s wider strategic objectives: Action: Company Business Plan currently under review. Longer term plan (3 – 5yrs) to be developed taking cognisance of a range of factors including the key decisions resulting from the PKC Leisure Asset Review. 2.Information is managed effectively and gathered and processed in a legally compliant way: Action: Increasing risks around Cyber security, increasingly convincing scam emails that contain malicious links. Staff awareness and training will continue to be further developed and prioritised. The Company continue to work with PKC to progress the achievement of the ‘Cyber Essentials ‘award, which is a government backed, industry supported scheme to help organisations protect themselves against common online threats.