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2021-03-31-accounts

Company number: 3258930 Charity Number: 1059115

Greater Manchester Sports Partnership

Report and financial statements For the year ended 31[st] March 2021

Greater Manchester Sports Partnership

Reference and administrative information

for the year ended 31[st] March 2021

Company number 3258930 Charity number 1059115 Registered office and operational address National Squash Centre and Regional Centre Rowsley Street Manchester M11 3FF

Management Committee

The Management Committee, who are also directors under company law, who served during the year and up to the date of this report were as follows:

Mike Perls (Chair) Jennifer Mossop-Scott (Digital & Commercial/Data strategy) Richard Roe (Local Authority representative) Rob Young (Private Sector representative) Sarah Brown-Fraser (Disability/Inclusion/ Marketing) Rob Mukherjee (Digital/Data strategy/Commercial) Katy Calvin-Thomas (Health) Warren Heppolette (Senior Independent Director) Sanjay Bhandari (Finance/Risk, Enterprise) Daniel Cropper (Legal) Leanne Feeley (GMCA) Marilyn Comrie (VCSE sector) (appointed September 2020) Graham Whitham (Observer) (appointed September 2020)

Key management Hayley Lever Chief Executive
Personnel Eve Holt Strategic Director
Matthew Stocks Strategic Director
Beth Sutcliffe Strategic Director
Richard Davis-Boreham Strategic Director
Bankers The Co-operative Bank plc
CAF Bank Ltd
PO Box 101 25 Kings Hill Avenue
1 Balloon Street Kings Hill
Manchester West Malling
M60 4EP Kent, ME19 4JQ
Auditors Slade & Cooper Limited
Beehive Mill, Jersey Street, Ancoats, Manchester, M4 6JG

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Greater Manchester Sports Partnership

Report of the Management Committee

for the year ended 31[st] March 2021

The Management Committee present their report and the audited financial statements for the year ended 31st March 2021. Included within the trustees’ report is the directors’ report as required by company law.

Reference and administrative information set out on page 1 forms part of this report. The financial statements comply with current statutory requirements, the memorandum and articles of association and the Statement of Recommended Practice - Accounting and Reporting by Charities: SORP applicable to charities preparing their accounts in accordance with FRS 102.

Objectives and activities

Greater Manchester Sports Partnership (GreaterSport) is the Greater Manchester (GM) charity committed to changing lives by inspiring a healthier future in GM through Sport and Physical Activity.

The objects of the Charity:

Strategy

GreaterSport is a high performing Active Partnership, operating as a charity with a unique and trusted strategic partnership with the GM Combined Authority, Health and Social Care Partnership, the 10 local authorities in GM and Sport England.

In November 2017 GreaterSport launched its strategy Changing Our Lives Together. Which reinforced its vision to change lives through physical activity and sport and help to make GM the most active region in England.

GreaterSport believes that physical activity and sport has a major contribution to make to the health, wealth and wellbeing of GM residents. This is the ambition outlined within GM Moving: The Plan for Physical Activity and Sport (2017-21), which is the comprehensive plan to reduce inactivity and increase participation in physical activity and sport that is aligned to the GM Population Health Plan priority themes and wider reform agenda.

Changing Lives Together drives GreaterSport forward with clarity and purpose, and describes how GreaterSport wholeheartedly commits to working alongside our partners to help achieve life changing outcomes for people across GM.

Activities:

GreaterSport, together with our partners, will work collaboratively to deliver 12 priorities within GM:

  1. Lead policy, legislation and system change to support active lives , ensuring that physical activity becomes a central feature in policy and practice related to planning, transport, health and social care, economic development, education and the environment.

  2. Provide strategic leadership to secure system change for physical activity and sport across the life course, with person centred, preventative approaches in an integrated system.

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Greater Manchester Sports Partnership

Report of the Management Committee

for the year ended 31[st] March 2021

  1. Ensure that children aged 0-4 have the best active start in life with physical literacy prioritised as a central feature of starting well.

  2. Make GM the best place in England for children, young people and young adults aged 5-25 to grow up , developing their life chances through a more active lifestyle, with a focus on reducing inequalities.

  3. Increase physical activity and sport across the adult population , reducing inequalities and contributing to health, wealth and wellbeing.

  4. Make active ageing a central pillar within the GM Ageing Hub supporting the GM ambition for an age friendly city region, which will lead to better health, wellbeing and independence.

  5. Develop more active and sustainable environments and communities through active design and infrastructure.

  6. Maximise the contribution of the physical activity and sport sector to economic growth across GM.

  7. Build the knowledge, skills and understanding of the workforce across GM to embed physical activity, make every contact count and develop a diverse workforce fit to deliver the ambitions of GM Moving.

  8. Ensure that evidence, data and insight inform the development of policy and practice to support active lives.

  9. Embed high quality evaluation into all GM Moving work , developing quality standards, helping to understand impact, learn and improve, and support advocacy.

  10. Deliver high quality marketing and communications to support messaging and engagement of people from priority audiences in active lives.

In order to achieve these shared priorities GreaterSport will:

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Greater Manchester Sports Partnership

Report of the Management Committee

for the year ended 31[st] March 2021

How our activities deliver public benefit

The trustees have paid due regard to the Charity Commissions guidance on public benefit and Changing Lives remains the overall strategy for GreaterSport. Being active and moving more (which benefits an individual’s physical and mental wellbeing) is of great importance as communities begin their recovery from the regulations imposed by the Covid-19 pandemic.

Inactivity is a stubborn partner and a challenge to shift. Doing less than 30 minutes of physical activity per week is a key cause of obesity and one of the top 10 causes of early deaths. Regular exercise can help prevent chronic diseases such as heart disease, diabetes and cancer, which together costs Greater Manchester’s health services more than £26 million every year.

Physical inactivity also costs our local economy £325m a year. 15 million days are lost due to sickness absences across the North West each year – with physically active workers taking far fewer sick days and work-based physical activity programmes helping to reduce absences. For individuals, doing 30 minutes of exercise three times a week has been calculated to increase average earnings by 7.5%.

Increasing physical activity can also improve mental health, reducing stress and increasing selfesteem, strengthen friendships, family and community relationships, and improve our air quality and environment.

Moving more can reduce rates of:

Pre Covid-19, Greater Manchester physical activity rates were improving twice as fast as the national average. However, Covid-19 has stalled that progress and seen an increase in inactivity with over a quarter of adults (28.1%) still inactive, which is above the national average of 25.5% and 59.7% of children not meeting the medical guidelines recommended.

Within these figures, Covid-19 has seemingly widened the equality gap and there are some alarming challenges we need to address with a priority on the inactive individuals especially:

People in Greater Manchester want to get more active this has been evidenced through both Sport England and Health and Social Care Partnership insight:

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Greater Manchester Sports Partnership

Report of the Management Committee

for the year ended 31[st] March 2021

Key Outcomes and Beneficiaries of our Services:

The outcomes of our work are aligned to contributing to the Governments policy priorities with a strong focus on the broader outcomes of activity:

These outcomes are fundamentally measured through the national survey Active Lives and National Health data sets.

These are the key derived benefits of being physically active:

Physical Outcomes

Mental Outcomes

Community Outcomes

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Greater Manchester Sports Partnership

Report of the Management Committee

for the year ended 31[st] March 2021

Individual Outcomes

Economic Outcomes

These outcomes are measured through the national survey Active Lives and National Health data sets and are system indicators for change. GreaterSport sets out its priorities and plans each year to ensure our greatest possible contribution to progress.

The trustees review the aims, objectives and activities of the charity each year. This report looks at what the charity has achieved and the outcomes of its work in the reporting period. The trustees report the success of each key activity and the benefits the charity has brought to those groups of people that it is set up to help. The review also helps the trustees ensure the charity's aims, objectives and activities remained focused on its stated purposes.

The trustees have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the charity's aims and objectives and in planning its future activities. In particular, the trustees consider how planned activities will contribute to the aims and objectives that have been set.

Achievements and performance

The charity's main activities and who it tries to help are described below. All its charitable activities focus on improving people’s health and wellbeing through increasing physical activity. GreaterSport is uniquely positioned to deliver scale & impact across GM. Our successes are a result of our strong partners who connect the GM Moving strategy to delivery at a local level.

The impact of the local and national lockdowns as a result of Covid-19 on active lives across GM has been considerable. Data from the latest national Active Live survey shows a significant decrease in activity levels with 98,000 less adults doing more than 30 minutes of physical activity a week from the survey 12 months ago and 19,000 less than when the survey began in 2015-16.

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Greater Manchester Sports Partnership

Report of the Management Committee

for the year ended 31[st] March 2021

1: Progress Towards our Target of 2 million Moving by 2021

Graph 2: Progress Towards our Target of 75% of GM Moving by 2025

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Greater Manchester Sports Partnership

Report of the Management Committee

for the year ended 31[st] March 2021

Graph 3: Progress Towards our Target of Most Active Region

Covid Impact:

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Greater Manchester Sports Partnership

Report of the Management Committee

for the year ended 31[st] March 2021

Key Successes

In 2020-21, GreaterSport continued to deliver on the 12 priorities within our strategy. Covid-19 impacted on the ability to progress at the rates seen in previous years with partners, communities

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Greater Manchester Sports Partnership

Report of the Management Committee

for the year ended 31[st] March 2021

and residents impacted significantly by the local and national lockdowns. However, there was progress made as we all adapted our delivery methods and continued to convene, facilitate and support wider system conversations. All developments made were reported in reports to our Board and shared via our communications team.

Our activities are wide ranging from policy and strategic influence, communications, learning and development, programme development and delivery, research, insight and evaluation. In 2020-21 we adapted and transform our work to respond to the changing world around us. Our areas of particular focus were:

All of this provides leadership, support and activity to enable culture change, system change and behaviour change and enable active lives.

Some specific highlights included:

Specific work strand successes can be seen below:

Moving Forces:

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Greater Manchester Sports Partnership

Report of the Management Committee

for the year ended 31[st] March 2021

Active Ageing:

Active Workplaces

Children and Young People

Daily Mile:

GM Walking Ambition:

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Greater Manchester Sports Partnership

Report of the Management Committee

for the year ended 31[st] March 2021

Local Pilot:

Tackling Inequalities Fund:

Workforce:

GreaterSport Marketing and Communications:

That Counts!

Financial review

At the start of the Covid lockdown period the primary funders (Sport England, GMCA and GMHSCP) confirmed investment up to March 2022. During lockdown period the most significant impact on the

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Greater Manchester Sports Partnership

Report of the Management Committee

for the year ended 31[st] March 2021

GreaterSport finances was underspend generated due to less expenditure on travel, meeting rooms and some events most notably the GM Moving Sports Awards and the GM School Games.

This has been a successful year with a number of new funding streams. At the same time, a number of funding streams also ended during the year after successful completion of respective projects.

Income for the year 2020/21 was approximately £2.498M, compared to £3.470M in 2020/21 (28% decrease). The decrease in income was a result some programmes coming to an end and also, a fall in some grant incomes. Sport England was GreaterSport’s largest funder, contributing £1.760M this year compared to £2.118M in the 2019/20.

Expenditure for the year 2020/21 was approximately £2.491M, compared to £3.198M in 2019/20 (22% decrease).

The total balance sheet equity was £1.863M in 2020/21, compared to £1.856M in 2019/20. As part of the Boards decision to reduce financial risks and also maximise investment income, the charity invested some of its reserves across the following banks; CAF Bank, Yorkshire Bank, Metro Bank & ShawBrook Bank.

As an organisation, we are in discussions about how best to ensure we get the maximum returns on our investments. We are developing an investment policy to ensure we are clear about how much (and where) we should invest our reserves.

Principal funding sources

GreaterSport has two significant funding agencies Sport England and GM Combined Authority (GMCA). Other funding is dependant of a variety of sources and individual applications and relationships.

Sport England Core funding remained at £511K during the year. GMCA funding remained at £175.6K during the year.

Sport England remain committed to funding Active Partnerships up to 2022 in line with their national strategy (Towards an Active Nation). This contract is performance related and will be reviewed on an annual basis.

Reserves policy

We hold reserves for the following purposes:

Unrestricted, Restricted and Designated Funds

At 31 March 2021, we held unrestricted funds of £851K (2019/20 - £830K). The following is the breakdown of unrestricted reserve held at the end of the year;

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Greater Manchester Sports Partnership

Report of the Management Committee

for the year ended 31[st] March 2021

Restricted funds are those funds that have been received for particular purposes and projects. Total restricted fund balance as at 31st March 2021 was £1.012M (2019/20 £1.026M).

Plans for the future

At board, the trustees have provided clarity round its VOST (Vision, Objectives, Strategies and Tactics)

Vision

To change lives through physical activity and sport and help to make GM the most active region in England

Objective

To be known for exceptional leadership, thinking, governance and evaluation and the valued and trusted partner of our key stakeholders.

Strategy

Tactics

People:

Process:

Pounds:

Place:

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Greater Manchester Sports Partnership

Report of the Management Committee

for the year ended 31[st] March 2021

Promotion:

Operationally, GreaterSport will continue to work against its key 12 priorities and action plan as agreed by its funding partner Sport England:

Within the organisation, we have identified four external system wide breakthrough areas that will impact on our work and conversations across GM. These are:

Internally, we have identified the thematic ‘foundations’ which drive the organisation forwards and ensure that we are ‘fit’ to deliver on our purpose and vision:

2021-22 Key Areas of Focus

Structure, governance, and management

GreaterSport is a Company Limited by Guarantee, registered in England and Wales, No. 3258930, registered Charity No. 1059115. It is governed by its Articles of Association. GreaterSport was

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Greater Manchester Sports Partnership

Report of the Management Committee

for the year ended 31[st] March 2021

originally constituted in 1996 (as GM Youth Games) and changed its name in 2000 to GM Sports Partnership. The Articles of Association were amended in 2015 to reflect updated Company Objects and also current legislation.

As a Charitable Company, GreaterSport has a Board of Directors who also serve as the Charity Trustees. Trustees/Directors are recruited against a skills matrix that defines areas that the company needs represented, in order to drive the business plan forward for the benefit of GM. The Development Manager (Business Operations) acts as Company Secretary. All Directors/Trustees undergo Induction Training. This is carried out by the CEO and supported by the Development Manager (Business Operations).

There is a comprehensive induction pack which includes Terms of Reference of the Board and Sub Groups; Trustee Job Description; Roles of the Board; Code of Conduct; Levels of Delegated Authority; Declaration of Interests, and, information on GreaterSport structure. Members of the charity guarantee to contribute an amount not exceeding £1 to the assets of the charity in the event of winding up. The total number of such guarantees at 31st March 2021 was 12 (2020:12). The management committee are members of the charity but this entitles them only to voting rights. The management committee have no beneficial interest in the charity. All management committee give their time voluntarily and receive no benefits from the charity. Any expenses reclaimed from the charity are set out in note 12 to the accounts.

There are two sub committees of the main board – Audit and Risk and Nominations and Remunerations. Both committees meet formally twice a year outside of the main board meetings and have decision-making functions based on recommendations brought forwards by the Executive Team. Both committees report directly to the main Board.

The executive functions of the Company are handled by the Executive Team, which consists of Hayley Lever (Chief Executive Officer) and four Strategic Directors. The CEO and Directors have delegated powers for the day-to-day management of GreaterSport. GreaterSport is an independent company (as outlined above) but is part of a wider support network (the Active Partnership Network). The APN give support and guidance to APs as well as brokering relationships across different sport sectors, interested stakeholders and within Government.

Related parties and relationships with other organisations

GreaterSport is a Company Limited by Guarantee and a Registered Charity. It has no subsidiary undertakings. It works closely with a number of organisations and charities to further its charitable objects. These include National Governing Bodies of Sport, Active Partnership Network, GM combined Authority, GM Local Authorities, Health & Social Care Partnership, Sport England and other local sporting bodies.

Remuneration policy for key management personnel

GreaterSport has a Pay Policy Statement which sets out GreaterSport’s approach to setting the pay of its employees by identifying the method by which all salaries of employees is determined and who is responsible for ensuring the policy is adhered to.

The policy sets out the organisation context for pay including stating that GreaterSport uses the nationally negotiated Local Government Public Sector pay spine as the basis for its rates of pay. The salary structure is in line with pay bands and identifies Pay Grades and Scale Points that each type of role falls between. The pay of the Senior Management Team is further determined and reviewed by the GreaterSport Board Nominations & Remuneration Sub-committee.

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Greater Manchester Sports Partnership

Report of the Management Committee

for the year ended 31[st] March 2021

Risk Management

The GreaterSport Board of Trustees has the overall responsibility to ensure that sound and effective risk management and internal control systems are maintained and reviewed for effectiveness. GreaterSport has created an Audit & Risk Sub-committee which supports the board and has delegated authority to agree (or, where appropriate, make recommendations) the following:

The Audit & Risk Sub-committee will then report to the Board after due review of the effectiveness of the Groups risk management and internal control systems. The Board considers the work and findings of the sub-committee in forming its own view on the effectiveness of the systems. The Executive Team together with the Development Manager (Business Operations) are responsible for designing and implementing risk management and internal control systems to manage risks with the whole team. The GreaterSport Risk Management Plan draws on guidance information from the Charity Commission, and is divided into the following risk areas based on GreaterSport’s VOST plan:

Under the above themes potential risks to the organisation are identified and assessed against the impact and likelihood (gross risk). Each risk then has identified control measures resulting in a net risk score. A clear line of responsibility for each risk is identified together with any actions required. The Company is insured through Howdens (Insurance Broker) and the policies cover the business risks of the company.

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Greater Manchester Sports Partnership

Report of the Management Committee

for the year ended 31[st] March 2021

Fund Raising

In the past, the Charity has used the GreaterSport Awards as the event where there is a fundraising element. Due to the Covid pandemic, there was no GreaterSport Awards evening held and therefore across the financial year there was no fund raising undertaken by the Charity.

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Greater Manchester Sports Partnership

Report of the Management Committee

for the year ended 31[st] March 2021

Statement of responsibilities of the management committee

The management committee (who are also directors of GM Sports Partnership for the purposes of company law) are responsible for preparing the management committee’s annual report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the management committee to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial statements, the management committee are required to:

The management committee are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

In so far as the management committee are aware:

The management committee are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

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Greater Manchester Sports Partnership

Report of the Management Committee

for the year ended 31[st] March 2021

Auditors

Slade & Cooper Ltd were re-appointed as the charitable company's auditors during the year and have expressed their willingness to continue in that capacity.

This report has been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime of the Companies Act 2006.

The management committee’s annual report has been approved by the management committee on 23[rd] September 2021 and signed on their behalf by

Mike Perls

Chair

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Independent auditors’ report

to the members of

Greater Manchester Sports Partnership

for the year ended 31[st] March 2021

Opinion

We have audited the financial statements of Greater Manchester Sports Partnership (the ‘charitable company’) for the year ended 31 March 2021, which comprise the Statement of Financial Activities (including the income and expenditure account), the Balance Sheet, the Statement of Cash Flows and the related notes. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The trustees are responsible for the other information. The other information comprises the information included in the trustees’ annual report, other than the financial statements and our auditor’s report thereon. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

21

Independent auditors’ report

to the members of

Greater Manchester Sports Partnership

for the year ended 31[st] March 2021

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

Matters on which we are required to report by exception

In the light of our knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the trustees’ report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the trustees’ responsibilities statement set out on page 19, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charitable company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and

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Independent auditors’ report

to the members of

Greater Manchester Sports Partnership

for the year ended 31[st] March 2021

using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor’s responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The specific procedures for this engagement and the extent to which these are capable of detecting irregularities, including fraud is detailed below:

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https://www.frc.org.uk/Our-Work/Audit/Audit-and-assurance/Standards-and-guidance/Standards-andguidance-for-auditors/Auditors-responsibilities-for-audit/Description-of-auditors-responsibilities-foraudit.aspx. This description forms part of our auditor’s report.

Use of our report

This report is made solely to the charitable company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company’s members those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume

23

Independent auditors’ report

to the members of

Greater Manchester Sports Partnership

for the year ended 31[st] March 2021

responsibility to anyone other than the charitable company and the charitable company’s members as a body, for our audit work, for this report, or for the opinions we have formed.

Catherine Hall FCCA DChA Senior Statutory Auditor for and on behalf of Slade & Cooper Limited Statutory Auditors Beehive Mill Jersey Street Manchester M4 6JG Date: 28/01/2022

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Greater Manchester Sports Partnership

Statement of Financial Activities

(including Income and Expenditure account) for the year ended 31 March 2021

Note
Income from:
Donations and legacies
3
Charitable activities:
4
5
Investments
6
Total income
Expenditure on:
Charitable activities:
7
Total expenditure
9
Transfer between funds
Net movement in funds for the year
Reconciliation of funds
Total funds brought forward
Total funds carried forward
Sport and physical activity
development
Other trading activities
Net income/(expenditure) for
the year
Sport and physical activity
development		 Unrestricted
funds
£
512,141
175,600
12,680
10,694
711,115
679,826
679,826
31,289
(9,878)
21,411
830,059
851,470		 Restricted
funds
£
-
1,787,318
-
-		 Total funds
2021
£
512,141
1,962,918
12,680
10,694
2,498,433
2,491,096
2,491,096
7,337
-
7,337
1,856,325
1,863,662		 Total funds
2020
£
511,641
2,887,329
63,373
7,661
1,787,318 3,470,004
1,811,270 3,197,706
1,811,270 3,197,706
(23,952)
9,878		 272,298
-
(14,074)
1,026,266		 272,298
1,584,027
1,012,192 1,856,325

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

25

Greater Manchester Sports Partnership Company number 3258930

Balance sheet as at 31 March 2021

Note
Fixed assets
Tangible assets
16
Total fixed assets
Current assets
Debtors
17
Current asset investments
18
Cash at bank and in hand
19
Total current assets
Liabilities
Creditors: amounts falling
due in less than one year
20
Net current assets
Total assets less current liabilities
Net assets
The funds of the charity:
Restricted income funds
22
Unrestricted income funds
23
Total charity funds		 £
£
2,029
2,029
38,203
728,482
1,321,659
2,088,344
(226,711)
1,861,633
1,863,662
1,863,662
1,012,192
851,470
1,863,662
2021		 £
£
2,029
2,029
38,203
728,482
1,321,659
2,088,344
(226,711)
1,861,633
1,863,662
1,863,662
1,012,192
851,470
1,863,662
2021		 £
£
4,057
4,057
127,034
718,209
1,219,299
2,064,542
(212,274)
1,852,268
1,856,325
1,856,325
1,026,266
830,059
1,856,325
2020		 £
£
4,057
4,057
127,034
718,209
1,219,299
2,064,542
(212,274)
1,852,268
1,856,325
1,856,325
1,026,266
830,059
1,856,325
2020
2,029
1,861,633		 4,057
1,852,268
1,863,662
1,863,662		 1,856,325
1,856,325
1,012,192
851,470		 1,026,266
830,059
1,863,662 1,856,325

These accounts are prepared in accordance with the special provisions of part 15 of the Companies Act 2006 relating to small companies and constitute the annual accounts required by the Companies Act 2006 and are for circulation to members of the company.

The notes on pages 28 to 50 form part of these accounts.

Approved by the trustees on 23/09/2021 and signed on their behalf by:

Mike Perls (Chair)

Richard Roe (Trustee)

26

Greater Manchester Sports Partnership

Statement of Cash Flows for the year ending 31 March 2021

Note
2021
£
Cash provided by/(used in) operating activities
25
101,939
Cash flows from investing activities:
Dividends, interest, and rents from investments
10,694
Cash provided by/(used in) investing activities
10,694
112,633
Cash and cash equivalents at the beginning of the year
1,937,508
Cash and cash equivalents at the end of the year
2,050,141
Represented on the balance sheet as:
Current asset investments
728,482
Cash at bank and in hand
1,321,659
2,050,141
Increase/(decrease) in cash and cash
equivalents in the year		 Note
2021
£
Cash provided by/(used in) operating activities
25
101,939
Cash flows from investing activities:
Dividends, interest, and rents from investments
10,694
Cash provided by/(used in) investing activities
10,694
112,633
Cash and cash equivalents at the beginning of the year
1,937,508
Cash and cash equivalents at the end of the year
2,050,141
Represented on the balance sheet as:
Current asset investments
728,482
Cash at bank and in hand
1,321,659
2,050,141
Increase/(decrease) in cash and cash
equivalents in the year		 2020
£
(68,039)
10,694 7,661
10,694 7,661
112,633
1,937,508		 (60,378)
1,997,886
2,050,141 1,937,508
728,482
1,321,659		 718,209
1,219,299
2,050,141 1,937,508

27

Greater Manchester Sports Partnership

Notes to the accounts for the year ended 31 March 2021

1 Accounting policies

The principal accounting policies adopted, judgments and key sources of estimation uncertainty in the preparation of the financial statements are as follows:

a Basis of preparation

The financial statements have been prepared in accordance with 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), second edition - October 2019 (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006 and UK Generally Accepted Accounting Practice.

Greater Manchester Sports Partnership meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note.

b Preparation of the accounts on a going concern basis

The trustees consider that there are no material uncertainties about the charitable company's ability to continue as a going concern. The trustees have made no key judgments which have a significant effect on the accounts. The trustees do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities within the next reporting period.

c Income

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received and the amount can be measured reliably.

Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.

Income received in advance of a provision of a specified service is deferred until the criteria for income recognition are met.

28

Greater Manchester Sports Partnership

Notes to the accounts for the year ended 31 March 2021 (continued)

d Donated services and facilities

Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), general volunteer time is not recognised; refer to the trustees’ annual report for more information about their contribution.

On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.

e Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the Bank.

f Fund accounting

Unrestricted funds are available to spend on activities that further any of the purposes of charity.

Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose.

Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity’s work or for specific projects being undertaken by the charity.

g Expenditure and irrecoverable VAT

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

29

Greater Manchester Sports Partnership

Notes to the accounts for the year ended 31 March 2021 (continued)

h Allocation of support costs

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include back office costs, finance, personnel, payroll and governance costs which support the charity's programmes and activities. These costs have been allocated between cost of raising funds and expenditure on charitable activities. The bases on which support costs have been allocated are set out in note 8.

i Operating leases

Operating leases are leases in which the title to the assets, and the risks and rewards of ownership, remain with the lessor. Rental charges are charged on a straight line basis over the term of the lease.

j Tangible fixed assets

Individual fixed assets costing £1,500 or more are capitalised at cost and are depreciated over their estimated useful economic lives on a straight line basis as follows:

Equipment 25%

k Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

l Current asset investments

Current asset investments include cash investments with a maturity of greater than three months from the date of acquisition or opening of the deposit or similar account.

m Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

n Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

30

Greater Manchester Sports Partnership

Notes to the accounts for the year ended 31 March 2021 (continued)

o Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

p Pensions

The charitable company is an admitted body of the Greater Manchester Pension Fund.

The Greater Manchester Pension Fund (GMPF) is a multi-employer defined benefit scheme administered for the benefit of Local Authorities and other bodies and is managed in accordance with the Local Government Pension Scheme Regulations 1997 (as amended). Past and present employees are covered by the provisions of the Greater Manchester Pension Scheme.

The GMPF is a Career Average pension scheme and benefits are not dependent on investment performance. Employees who join the Fund build up a pension pot which is revalued each year in line with Consumer Price Index (CPI). If a member has GMPF membership before 1st April 2014 they will have accrued benefits based on membership and final pay in accordance with the previous Final Salary pension scheme.

The trustees are unable to confirm the charity’s share of the underlying assets and liabilities of the Greater Manchester Pension Scheme as there is insufficient information available and therefore the Scheme is accounted for as a defined contribution scheme. The Greater Manchester Pension Scheme provides that in the event that a single employer has individuals contributing to the scheme then any remaining liability for benefits payable under the scheme falls on that employer. Since the main participating employers are statutory bodies, the trustees consider it highly improbable that such a liability will ever fall to the charity.

The employer’s contributions made to the scheme in 2021 were £276,634 (2020: £261,314) with an employer’s contribution rate of 24.7% of pensionable pay. Employees' contribution rates are 5.8%, 6.5%, 6.8% or 8.5% depending on pensionable pay.

The agreed employer contribution rates are as follows:

2019/20 24.4% 2020/21 24.7% 2021/22 25.1% 2022/23 25.4%

The pension cost is assessed every three years in accordance with the advice of an independent qualified actuary. The latest actuarial valuation of the scheme was at 31 March 2019.

Key elements in the valuation of the fund at 31 March 2019 were as follows: £m Past service liabilities 23,314 Assets 23,884 Surplus/(deficit) 529 Funding level 102%

31

Greater Manchester Sports Partnership

Notes to the accounts for the year ended 31 March 2021 (continued)

2 Legal status of the charity

The charity is a company limited by guarantee registered in England and Wales and has no share capital. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity. The registered office address is disclosed on page 1.

3 Income from donations and legacies

Current reporting period
Core grant - Sport England
Moving Forces
Total
Previous reporting period
Core grant - Sport England
Total		 Unrestricted
£
511,641
500
512,141
Unrestricted
£
511,641
511,641		 Restricted
£
-
-
-
Restricted
£
-
-		 Total 2021
£
511,641
500
512,141
Total 2020
£
511,641
511,641

32

Greater Manchester Sports Partnership

Notes to the accounts for the year ended 31 March 2021 (continued)

4 Income from charitable activities

Current reporting period
Sport & physical activity development
Greater Manchester Combined Authority
Violence Reduction Unit
Interim strategic manager
LDP capacity
Sport England
Club Link Maker
CMOF Vets
Daily Mile
DfE - Volunteering
Satellite Club
LDP capacity
GM Active Ageing
Interim strategic manager
Tackling Inequalities
Workforce
CYP Core
Active Partnerships
NHS Oldham CCG
Total		 Unrestricted
£
175,600
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
175,600		 Restricted
£
-
24,000
25,000
6,300
97,754
51,250
53,039
8,000
226,103
270,941
50,000
50,000
280,000
45,000
116,958
34,447
448,526
1,787,318		 Total 2021
£
175,600
24,000
25,000
6,300
97,754
51,250
53,039
8,000
226,103
270,941
50,000
50,000
280,000
45,000
116,958
34,447
448,526
1,962,918

33

Greater Manchester Sports Partnership

Notes to the accounts for the year ended 31 March 2021 (continued)

Previous reporting period
Sport & physical activity development
Greater Manchester Combined Authority
Sport England
Club Link Maker
CMOF Vets
GM School Games
Primary School Sport
Daily Mile
DfE - Volunteering
Satellite Club
LDP capacity
GM Active Ageing
Interim strategic manager
Active Lives Survey
Workforce
School Facilities
Armed Forces Covenant Fund
The Royal Foundation
Get Out Get Active
Lawn Tennis Association
Manchester City Council
NHS Oldham CCG
Courses
Total		 Unrestricted
£
175,600
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
(1,035)
-
-
7,439
182,004		 Restricted
£
-
94,508
108,500
90,000
92,799
143,594
14,600
189,000
268,425
410,528
50,000
17,700
45,000
81,328
33,250
35,000
49,930
-
25,000
956,163
-
2,705,325		 Total 2020
£
175,600
94,508
108,500
90,000
92,799
143,594
14,600
189,000
268,425
410,528
50,000
17,700
45,000
81,328
33,250
35,000
49,930
(1,035)
25,000
956,163
7,439
2,887,329

34

Greater Manchester Sports Partnership

Notes to the accounts for the year ended 31 March 2021 (continued)

5 Income from other trading activities

Income from other trading activities
2021
£
Sponsorship
2,000
Events
-
Rental income
-
Other
10,680
12,680
All income from other trading activities is unrestricted.		 2020
£
9,500
14,511
1,500
37,862
63,373
6
Investment income
Current reporting period
Income from bank deposits
Previous reporting period
Income from bank deposits		 Unrestricted
£
10,694
10,694
Unrestricted
£
7,661
7,661		 Restricted
£
-
-
Restricted
£
-
-		 2021
£
10,694
10,694
2020
£
7,661
7,661

35

Greater Manchester Sports Partnership

Notes to the accounts for the year ended 31 March 2021 (continued)

7 Analysis of expenditure on charitable activities

Current reporting period
Staff salaries & travel
Training & recruitment
Office expenses
Miscellaneous
Professional fees
Hire of facilities
Health & safety
Club development, competitions & coaches
Sports programmes
Insurance
Events
Advertising & promotion
Governance costs (see note 8)
Support costs (see note 8)		 Sport &
physical
activity
development
£
1,094,940
11,983
38,188
217
46,452
1,294
-
-
664,555
6,360
1,380
112,015
10,878
502,834
2,491,096		 Total 2021
£
1,094,940
11,983
38,188
217
46,452
1,294
-
-
664,555
6,360
1,380
112,015
10,878
502,834
2,491,096		 Total 2020
£
1,088,708
21,569
31,175
7,643
65,765
13,353
1,825
13,114
917,628
8,010
21,067
416,957
8,653
582,239
3,197,706

All prior year expenditure was on Sport & physical activity development.

Restricted expenditure
Unrestricted expenditure		 2021
£
1,811,270
679,826
2,491,096		 2020
£
2,451,908
745,798
3,197,706

36

Greater Manchester Sports Partnership

Notes to the accounts for the year ended 31 March 2021 (continued)

8 Analysis of governance and support costs

Current reporting period
Basis of
apportionment
Staff salaries & travel
Time spent
Training & recruitment
Time spent
Office rent
Fixed charge
Office expenses
Fixed charge
Miscellaneous
Fixed charge
Depreciation
Fixed charge
Professional fees
Fixed charge
Club development, competitions
& coaches
Fixed charge
Sports programmes
Fixed charge
Insurance
Fixed charge
Events
Fixed charge
Advertising & promotion
Fixed charge
Board expenses
Governance
Audit & accountancy fees
Governance
Previous reporting period
Basis of
apportionment
Staff salaries & travel
Time spent
Training & recruitment
Time spent
Office rent
Fixed charge
Office expenses
Fixed charge
Miscellaneous
Fixed charge
Depreciation
Fixed charge
Professional fees
Fixed charge
Club development, competitions
& coaches
Fixed charge
Sports programmes
Fixed charge
Hire of facilities
Fixed charge
Insurance
Fixed charge
Events
Fixed charge
Advertising & promotion
Fixed charge
Board expenses
Governance
Audit & accountancy fees
Governance		 Support
£
427,031
14,754
12,460
-
2,031
2,028
22,264
100
752
9,885
1,163
10,366
-
-
502,834
Support
£
398,703
13,929
20,686
22,214
4,219
2,362
25,032
661
33,560
19,141
9,819
523
31,390
-
-
582,239		 Governance
£
-
-
-
-
-
-
-
-
-
-
-
-
198
10,680
10,878
Governance
£
-
-
-
-
-
-
-
-
-
-
-
-
-
1,513
7,140
8,653		 Total 2021
£
427,031
14,754
12,460
-
2,031
2,028
22,264
100
752
9,885
1,163
10,366
198
10,680
513,712
Total 2020
£
398,703
13,929
20,686
22,214
4,219
2,362
25,032
661
33,560
19,141
9,819
523
31,390
1,513
7,140
590,892

37

Greater Manchester Sports Partnership

Notes to the accounts for the year ended 31 March 2021 (continued)

9 Net income/(expenditure) for the year

This is stated after charging/(crediting):

This is stated after charging/(crediting): 2021 2020
£ £
Depreciation 2,028 2,362
Auditor's remuneration - audit fees 4,800 4,800
Auditor's remuneration - accountancy fees 2,500 2,500
Auditor's remuneration - other 120 120

10 Staff costs

Staff costs during the year were as follows:

Salaries & travel
Social security costs
Pension costs
Other costs included in staff costs
Holiday pay accrual
Redundancy and termination costs
Allocated as follows:
Charitable activities
Support costs		 2021
£
1,079,962
112,452
276,634
6,863
42,518
3,542
1,521,971
1,094,940
427,031
1,521,971		 2020
£
1,080,457
109,708
261,314
6,906
29,026
-
1,487,411
1,088,708
398,703
1,487,411

The number of employees whose total employee benefits (excluding employer pension costs) amounted to over £60,000 in the year were as follows:

2021 2020
£60,000 - £70,000 - 1
£70,001 - £80,000 - 1
£80,001 - £90,000 - -
£90,001 - £100,000 1 -

38

Greater Manchester Sports Partnership

Notes to the accounts for the year ended 31 March 2021 (continued)

Staff costs continued

The average number of staff employed during the period was 34.7 (2020: 40). The average full time equivalent number of staff employed during the period was 33.3 (2020: 35.1).

The key management personnel of the charity comprise the trustees, the CEO & Exec Lead GM Moving, Strategic Director GM Moving, Strategic Director (GM Walking and Operations), Strategic Director (People and Operations), Strategic Director (Local Pilot and Operations) & Finance Director.

The total employee benefits of the key management personnel of the charity were £450,065 (2020: £250,111).

11 Trustee remuneration and expenses, and related party transactions

The following members of the management committee or persons connected with them received remuneration or reimbursed expenses during the year (2020: One).

No members of the management committee received travel and subsistence expenses during the year (2020:£nil).

Aggregate donations from related parties were £Nil (2020: £7,500).

There are no donations from related parties which are outside the normal course of business and no restricted donations from related parties.

Rob Young Consulting Ltd.

After a competitive bidding process and a selection process that involved Sport England, two consultants were appointed to lead on the GM Commissioning Pilot. One of these consultants was Rob Young, a trustee of this charity.

Rob Young consulting Ltd. provided services totalling £4,473 (ex VAT) during the year (2020: £13,940). The amount of £Nil (2020: £Nil) (gross) was outstanding at the year end.

Mills & Reeve LLP

were selected after a competitive bidding process to provide legal advice to the Charity. One trustee who resigned in 2019/20 (Carol Couse) is a partner in the firm. The cost of services provided during the previous year was (2020: £12,127) and the amount of (2020: £14,553) (gross) was outstanding at the year end.

Legal authority for payments to trustees is held within the articles of association of the charitable company.

No trustee or other person related to the charity had any personal interest in any contract or transaction entered into by the charity, including guarantees, during the year (2020: nil).

39

Greater Manchester Sports Partnership

Notes to the accounts for the year ended 31 March 2021 (continued)

12 Government grants

The government grants recognised in the accounts were as follows:

Sport England - core
Sport England
Club Link Maker
CMOF Vets
GM School Games
Primary School Sport
Daily Mile
DfE - Volunteering
Satellite Club
LDP capacity
GM Active Ageing
Interim strategic manager
Active Lives Survey
Workforce
Tackling Inequalities
School facilities
Manchester City Council
Greater Manchester Combined Authority
NHS Oldham CCG		 2021
£
511,641
97,754
51,250
-
-
53,039
8,000
226,103
270,941
50,000
50,000
280,000
45,000
116,958
-
-
175,600
448,526
2,384,812		 2020
£
511,641
94,508
108,500
90,000
92,799
143,594
14,600
189,000
268,425
410,528
50,000
17,700
45,000
-
81,328
25,000
175,600
956,163
3,274,386

Any unfulfilled conditions and contingencies attaching to the grants are detailed in note 22

13 Corporation tax

The charity is exempt from tax on income and gains falling within Chapter 3 of Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. No tax charges have arisen in the charity.

40

Greater Manchester Sports Partnership

Notes to the accounts for the year ended 31 March 2021 (continued)

14 Analysis of income and expenditure by funding sector

Annual accounts:
Income:
Expenditure including depreciation excluding interest and tax:
Sport
England
Local
Authority
Other public
sector income
Non-public
income
£
£
£
£
Revenue grants
1,762,524
230,900
482,223
500
Capital grants
-
-
-
-
Membership income
-
-
-
-
Sponsorship income
-
-
-
2,000
Other income
-
-
-
20,286
Total income
1,762,524
230,900
482,223
22,786
Overheads support costs
511,641
175,600
-
-
Active Ageing
59,444
-
-
-
Local delivery pilot
319,886
-
-
-
Open school facilities
55,460
-
-
-
Clubs
77,196
-
-
-
Young people
138,960
-
-
-
GM Moving - walking
-
-
607,610
-
Tackling inequalities
228,927
-
-
-
Military veterans
75,955
-
54,685
-
Other costs
115,187
25,000
-
45,545
Total expenditure
1,582,656
200,600
662,295
45,545
Net income
179,868
30,300
(180,072)
(22,759)		 2021
£
2,498,433
2,491,096
Total
£
2,476,147
-
-
2,000
20,286
2,498,433
687,241
59,444
319,886
55,460
77,196
138,960
607,610
228,927
130,640
185,732
2,491,096
7,337

This note is an additional disclosure requested of non NGBs by Sport England.

41

Greater Manchester Sports Partnership

Notes to the accounts for the year ended 31 March 2021 (continued)

15 Analysis of income and expenditure by funding sector (continued)

Prior year

Annual accounts:
Income:
Expenditure including depreciation excluding interest and tax:
Sport
England
Local
Authority
Other public
sector income
Non-public
income
£
£
£
£
Revenue grants
2,117,623
200,600
1,073,307
-
Capital grants
-
-
-
-
Membership income
-
-
-
-
Sponsorship income
-
-
-
9,500
Other income
-
-
-
68,973
Total income
2,117,623
200,600
1,073,307
78,473
Overheads support costs
511,641
175,600
-
-
Inactivity
394,120
-
-
-
Local delivery
339,268
4,948
99,911
11,634
Facilities
15,236
-
-
-
Clubs
251,904
-
-
-
Young people
186,980
-
-
-
GM Moving LDP
353,922
25,000
798,350
-
Other costs
-
-
-
29,192
Total expenditure
2,053,071
205,548
898,261
40,826
Net income
64,552
(4,948)
175,046
37,647		 2020
£
3,470,004
3,197,706
Total
£
3,391,530
-
-
9,500
68,973
3,470,003
687,241
394,120
455,761
15,236
251,904
186,980
1,177,272
29,192
3,197,706
272,297

This note is an additional disclosure requested of non NGBs by Sport England.

42

Greater Manchester Sports Partnership

Notes to the accounts for the year ended 31 March 2021 (continued)

16 Fixed assets: tangible assets

Cost
Depreciation
Charge for the year
Net book value
17
Debtors
Grants receivable
Trade debtors
Other debtors
Prepayments and accrued income
18
Current asset investments
Cash equivalents on deposit
Shawbrook Bank
Yorkshire Bank term deposit
At 31 March 2021
At 1 April 2020
At 31 March 2020
At 1 April 2020
At 31 March 2021
At 31 March 2021		 Equipment
£
23,212
23,212
19,155
2,028
21,183
2,029
4,057
2021
£
25,000
1,755
528
10,920
38,203
2021
£
633,795
94,687
728,482		 2020
£
115,004
7,230
1,047
3,753
127,034
2020
£
625,021
93,188
718,209		 Total
£
23,212
23,212
19,155
2,028
21,183
2,029
4,057

43

Greater Manchester Sports Partnership

Notes to the accounts for the year ended 31 March 2021 (continued)

19
Cash at bank and in hand
2021
£
Cash at bank and on hand
1,321,659
1,321,659
20
Creditors: amounts falling due within one year
2021
£
Short term compensated absences (holiday pay)
42,898
Other creditors and accruals
130,270
Deferred income
-
Taxation and social security costs
53,543
226,711
21
Deferred income
2021
£
Deferred grant brought forward
-
Grant received
-
Released to income from charitable activities
-
Deferred grant carried forward
-		 2020
£
1,219,299
1,219,299
2020
£
29,025
127,623
-
55,626
212,274
2020
£
268,425
-
(268,425)
-

44

Greater Manchester Sports Partnership

Notes to the accounts for the year ended 31 March 2021 (continued)

22 Analysis of movements in restricted funds

Balance at
1 April
2020
Income
£
£
Sport & physical activity development
7,375
-
32,751
97,754
46,937
51,250
CYP Core
-
116,958
80,987
53,039
9,763
8,000
25,784
-
33,320
50,000
6,382
-
1,367
-
57,398
-
205
-
-
75,000
LDP capacity
44,190
277,241
33,250
-
47,909
-
2,676
-
45,400
226,103
66,092
-
-
45,000
-
-
Tackling Inequalities
-
280,000
5,541
-
VRU Education
-
24,000
478,939
448,526
Young People Forward
-
34,447
Total
1,026,266
1,787,318
DfE - Volunteering
GM Active Ageing
GM Moving - PHE
Club Link Maker
CMOF - vets
Daily Mile
GM School Games
GM Walking festival
Active Lives Survey
GM Moving - GMCA
SE Workforce
Special Olympics
Volunteer
Development
Walking - TF2
Current reporting
period
School facilities
Endeavour fund
Positive Pathway
Regenda Homes
Primary School Sport
Satellite Club
Interim strategic
manager		 Expenditure
£
(7,375)
(38,369)
(75,955)
(89,683)
(49,277)
(16,965)
(26,452)
(59,444)
-
-
(18,349)
(205)
(78,496)
(319,886)
(28,233)
(45,301)
(2,010)
(38,827)
(55,460)
(41,369)
-
(228,927)
-
(10,550)
(563,992)
(16,145)
(1,811,270)		 Transfers
£
-
-
(668)
-
-
-
668
-
(6,382)
(1,367)
-
-
3,496
50,000
-
-
-
-
-
-
-
-
-
-
(35,869)
-
9,878		 Balance at
31 March
2021
£
-
92,136
21,564
27,275
84,749
798
-
23,876
-
-
39,049
-
-
51,545
5,017
2,608
666
232,676
10,632
3,631
-
51,073
5,541
13,450
327,604
18,302
1,012,192

45

Greater Manchester Sports Partnership

Notes to the accounts for the year ended 31 March 2021 (continued)

Analysis of movements in restricted funds continued

Balance at
1 April
2019
Income
£
£
Sport & physical activity development
7,375
17,700
4,444
94,508
28,673
108,500
38,779
143,594
5,609
14,600
-
35,000
10,704
49,930
16,912
410,528
6,382
-
25,769
-
6,315
-
61,297
90,000
205
-
17
75,000
LDP capacity
129,687
268,425
Positive Pathway
-
33,250
49,041
92,799
1,031
-
42,103
189,000
-
81,328
-
45,000
6,750
-
4,000
-
12,004
-
321,126
956,163
Total
778,223
2,705,325
Special Olympics
Regenda Homes
Volunteer
GM School Games
GM Walking festival
Santander
Satellite Club
SE Workforce
Walking - TF2
Active Lives Survey
Club Link Maker
School
facilities
Previous reporting
period
GM Moving - GMCA
Daily Mile
DfE - Volunteering
Endeavour fund
Get Out Get Active
CMOF - vets
Interim strategic
manager
Primary School
GM Active Ageing
GM Moving - PHE
GM Moving TF-1		 Expenditure
£
(17,700)
(66,201)
(89,486)
(101,341)
(10,446)
(9,216)
(60,589)
(391,120)
-
(26,154)
(4,948)
(93,449)
-
(74,955)
(403,787)
-
(93,481)
(1,094)
(185,703)
(15,236)
(44,250)
(6,750)
(1,324)
(6,418)
(748,260)
(2,451,908)		 Transfers
£
-
-
(750)
(45)
-
-
(45)
(3,000)
-
385
-
(450)
-
(62)
49,865
-
(450)
63
-
-
(750)
-
-
(45)
(50,090)
(5,374)		 Balance at
31 March
2020
£
7,375
32,751
46,937
80,987
9,763
25,784
-
33,320
6,382
-
1,367
57,398
205
-
44,190
33,250
47,909
-
45,400
66,092
-
-
2,676
5,541
478,939
1,026,266

Name of restricted fund Description, nature and purposes of the fund

Active Lives Survey Funding awarded to administer the Children and Young People Active Lives Survey on behalf of Sport England.

Club Link Maker Capacity funding for the Satellite Club programme. CMOF - vets Funding to support veterans to stay active during transition from armed force to civilian life

Daily Mile Aims to increase children's activity levels through getting schoolchildren to walk or run for 15 minutes every day

46

Greater Manchester Sports Partnership

Notes to the accounts for the year ended 31 March 2021 (continued)

Analysis of movements in restricted funds continued

Name of
restricted fund Description, nature and purposes of the fund
DfE - Volunteering To support the identification and deployment of volunteer coaches and
leaders to support schools to deliver the School Games.
Endeavour fund Funding to employ a Development Officer for one year for the Moving
Forces programme. This is to increase capacity on the programme and to
help engage with more Wounded, Injured & Sick (WIS) military veterans.
England amputee FA Capacity funding for national amputee football development officer.
Get Out Get Active Aims to provide opportunities for anyone to engage in activity at any
level, where disabled people access community sessions alongside non-
disabled people.
GM Active Ageing Aims to support inactive older people (aged 55+) to achieve at least 30
minutes of moderate intensity physical activity per week in order to
improve outcomes and build the evidence base about this diverse group
in terms of their behaviours and attitudes, how they should be targeted
and what approaches do and don't work.
GM Moving TF-1 Investment to create the blueprint for Physical Activity and Sport in
Greater Manchester.
GM School Games The Greater Manchester School Games supports an increase in the
number of young people in Greater Manchester accessing high quality
school competition at level 3, intra, inter, and then countrywide. The
deficit during the year was a result of the charity pre-funding this
biannual event.
GM Training
GM Walking Festival funding towards the 2019 GM Walking Festival held during the month of
May
Interim Strategic This post leads the whole system work to implement the Greater
manager Manchester Plan for Physical Activity and Sport.
LDP Capacity Aims to accelerate the scale, pace and depth of the broader GM Moving
implementation plan by focusing on three specific target audiences –
those aged 5-19 in out-of-school settings, people out of work or those as
risk of becoming out of work, and those aged 40-60 with, or at risk of,
long term health conditions
Positive Pathway Funding to develop and deliver a new wellbieng strand of the Moving
Forces programme over 2 years, including the employment of a
Development Officer (part time) to manage and deliver the new strand.
Primary School Sport GreaterSport commissioned to support schools deploy their share of the
Primary School Sport Premium.
Santander Funding for a Special Educational Needs Schools Watersports
Satellite Club GreaterSport commissioned to co-ordinate the delivery of the Satellite
Clubs programme.
School facilities This grant is to support schools to open up their facilities after the school
day (after school, weekends and school holidays)
SE Workforce Funding to invest in developing a workforce infrastructure to tackle
physical inactivity
Special Olympics To provide year-round sports training and athletic competition in a
variety of Olympic-type sports for children and adults with intellectual
disabilities.

47

Greater Manchester Sports Partnership

Notes to the accounts for the year ended 31 March 2021 (continued)

Analysis of movements in restricted funds continued

Sport Specific Greater Manchester sports related programmes of activities based on programmes National Governing Bodies of Sports' national plans. Sportivate A programme to support young people 14-25 years into sport and physical activity. Regenda Homes Capacity funding for a place based approach to activity to their residents Volunteer Volunteering work has been enhanced from February 2011 and will Development continue through 2015-16.

The transfer between LDP Capacity and Walking TF2 is as a result of a match funding agreement.

23 Analysis of movement in unrestricted funds

Policy reserve
Other
Sport specific
Policy reserve
Other
Current reporting
period
Sport specific
General fund
Previous reporting
period
General fund		 Balance at
1 April
2020
£
491,183
336,263
2,613
830,059
Balance at
1 April
2019
£
488,006
310,860
6,938
805,804
 Income
£
711,115
-
-
711,115
Income
£
765,714
-
(1,035)
764,679		 Expenditure
£
(675,390)
-
(4,436)
(679,826)
Expenditure
£
(742,508)
-
(3,290)
(745,798)		 Transfers
£
(28,018)
16,317
1,823
(9,878)
Transfers
£
(20,029)
25,403
-
5,374		 As at 31
March 2021
£
498,890
352,580
-
851,470
As at 31
March
2020
£
491,183
336,263
2,613
830,059

Name of unrestricted fund Description, nature and purposes of the fund

General fund Sport specific balances

The free reserves after allowing for all designated funds A designated fund to support sports specific activity.

48

Greater Manchester Sports Partnership

Notes to the accounts for the year ended 31 March 2021 (continued)

24 Analysis of net assets between funds

Current reporting period
Tangible fixed assets
Net current assets/(liabilities)
Total
Previous reporting period
Tangible fixed assets
Net current assets/(liabilities)
Total		 General
fund
£
2,029
849,441
851,470
General
fund
£
4,057
823,389
827,446		 Designated
funds
£
-
-
-
Designated
funds
£
-
2,613
2,613		 Restricted
funds
£
-
1,012,192
1,012,192
Restricted
funds
£
-
1,026,266
1,026,266		 Total
£
2,029
1,861,633
1,863,662
Total
£
4,057
1,852,268
1,856,325

25 Reconciliation of net movement in funds to net cash flow from operating activities

2021
£
Net income/(expenditure) for the year
7,337
Adjustments for:
Depreciation charge
2,028
Dividends, interest and rents from investments
(10,694)
Decrease/(increase) in debtors
88,831
Increase/(decrease) in creditors
14,437
101,939
Net cash provided by/(used in) operating		 2020
£
272,298
2,362
(7,661)
58,426
(393,464)
(68,039)

49

Greater Manchester Sports Partnership

Notes to the accounts for the year ended 31 March 2021 (continued)

26 Funds held as custodian

The charity acts as custodian for the funds of GM Moving. The balance is not included in the assets of Greater Manchester Sports Partnership and is held in separate bank accounts and accounted for under a separate accounting system to ensure the funds are easily identified. Transactions are approved by the following job roles:

Chief Executive GreaterSport / Executive Lead GM Moving, Local Pilot Strategic Lead and Local Pilot Programme Manager

The objective of the GM Moving project is to "positively change the lives of people across Greater Manchester through physical activity and sport. Building from our strengths and through systemwide collaboration reaching a target of 75% of people active or fairly active by 2025". This is consistent with the objects of Greater Manchester Sports Partnership.

The Trustees do not necessarily make the decisions on how the money is spent; this is done by the GM Moving Executive which is made up from representatives from the following organisations:

Greater Manchester Combined Authority Greater Manchester Health and Social Care Partnership 10 GM

Transport for Greater Manchester Tameside Council Sport England GM Active Oldham Council

2021 2020
£ £
Cash at bank 1,382,676 1,792,235

The income and expenditure for GM Moving is shown on a cash basis below. It does not form part of the statutory accounts and is periodically subject to a separate grant audit.

Total income
Expenditure
Active communities
Engagement
Evaluation
Marketing & communications
Workforce transformation
Total expenditure
Surplus/(deficit)		 2021
£
1,003,561
831,036
57,030
80,000
256,069
188,985
1,413,120
(409,559)		 2020
£
4,333,161
1,644,741
30,515
320,492
489,307
55,871
2,540,926
1,792,235

50