Company number: 3258930 Charity Number: 1059115
## Greater Manchester Sports Partnership
Report and financial statements For the year ended 31[st] March 2022
Greater Manchester Sports Partnership
## Reference and administrative information
for the year ended 31[st] March 2022
**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 MBE (Chair) Richard Roe (Local Authority representative) Rob Young MBE (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) Cllr Leanne Feeley (GMCA) Dr Marilyn Comrie OBE (VCSE sector) Graham Whitham (Observer) Jennifer Mossop-Scott (resigned June 2022)
|**Key management**|Hayley Lever|Chief Executive|
|---|---|---|
|**Personnel**|Eve Holt|Strategic Director|
||Matthew Stocks|Strategic Director|
||Beth Sutcliffe|Strategic Director|
||Richard Davis-Boreham|Strategic Director|
||Eddie Asong|Finance 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 2022
The Management Committee present their report and the audited financial statements for the year ended 31st March 2022. 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 with a clear purpose to Change Lives Together through movement, physical activity and sport. We **lead, support and connect people and partners** across the system to develop and deliver on the whole system vision and approach to **GM Moving in Action**
## **The objects of the Charity:**
- a) To provide people in GM and surrounding neighbourhood with facilities for recreation or other leisure time occupation, in the interest of social welfare and with the object of improving the conditions of life of such persons without distinction on the grounds of race, gender, ethnic origin or disability;
- b) To advance the mental and physical health of the community by providing facilities for sport and physical activity.
## **Strategy**
GreaterSport is one of 42 **Active Partnerships** ; a network across the country who work collaboratively to create the conditions for an active nation we have 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. We also work with Sport England to support the local implementation of the **Uniting the Movement Strategy** .
In November 2021 GreaterSport launched its business plan 2021-23 which sets out our vision and purpose, our values and the way we work, who we are and what we do. It describes how the organisation supports people and partners across the system and outlines our value and contribution to GM Moving in Action. It provides an overview of our organisational priorities over the next 18 months.
The GreaterSport business plan supports the wider ambition of GM Moving and demonstrates how we support the delivery of the GM Moving in Action strategy which was launched in September 2021. GM Moving in Action is the Greater Manchester strategy for physical activity. It is shaped and powered by GM Moving, our ‘movement for movement’
The GM Moving in Action strategy sets out what is needed to get people moving more by designing moving into everyday life. Helping people move a little more, making it easier to be active and a natural part of how we all live, travel, work and play in Greater Manchester
GreaterSport leads, supports and connects people and partners across the system to develop and deliver on the whole system vision and approach to GM Moving in Action.
## **Activities:**
GreaterSport has committed to contributing towards the GM Moving and delivering GM Moving in Action commitments. Our organisational role in doing this is organised in the following ways:
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Greater Manchester Sports Partnership
## Report of the Management Committee
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## **People Families and Communities:**
To work with and meet the needs of Greater Manchester people, families and communities, in all their diversity, to enable everyone to live an active life.
- Active Children and Young People.
- Active Adults.
- Active Older Adults.
## **Inclusive Participation and Access**
To widen access and participation in physical activity, sport and active travel to create a greater, more inclusive choice of ways to be active every day.
- Sport, Leisure and Physical Activity.
- GM Walking.
- Active Travel.
## **Active Places**
To grow and spread place based active approaches, environments and partnerships to create the conditions for an active life in localities, neighbourhoods and across the city region.
- Place based working - Local Pilot.
- Active environments.
## **Whole System Integration**
To work together as one GM team to lead, model, advocate for and embed a whole-system approach to physical activity, creating the conditions within a healthy, green, socially just city region where everyone can move and live a good life.
- Physical and Mental Wellbeing.
- Health and Care Integration.
- Culture and System Change.
## **Catalysts**
There are some specific areas of work which underpin and provide the foundations for whole system change.
- Marketing and Communications.
- Data, Insight, Evaluation and Learning.
- People, Leadership and Workforce.
- Digital Inclusion and Opportunities.
## **Business Operations**
A commitment to maintaining the highest standards of governance and financial management and in doing so ensuring that we remain compliant with all statutory, regulatory and contractual requirements, including but not limited to those set by the Charity Commission, Companies House and the Code for Sport Governance.
In order to achieve these shared priorities GreaterSport will lead, support and connect the conversations and work across the Greater Manchester systems in the following ways:
## **1. Understanding, Learning and Sharing**
- Gathering analysis and understanding of data, insight and evidence (about why active lives matter and what is going on in Greater Manchester communities).
- Understanding what makes change happen.
- Developing, leading and delivering learning approaches providing an environment to test, learn and innovate.
- Translating and sharing the understanding of what makes change happen.
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## **2. Leading and Supporting Change**
- Influencing systemic and structural drivers of active lives for all.
- Engaging and influencing across the system to enable change (in priority areas, places and sectors).
- Developing and leading approaches that support culture change, system change and behaviour change across the life course.
- Facilitating, convening, enabling and connecting people and organisations across the system to work together with shared ambition and purpose.
- Providing high quality public narrative, marketing and communications to enable change.
- Supporting people and leadership development across the system.
## **3. All Underpinned by…**
- Excellence in governance, finance, HR and business operations.
- Embedding equality, diversity and inclusion in all we do.
## **How our activities deliver public benefit**
The trustees have paid due regard to the Charity Commissions guidance on public benefit and the GreaterSport business plan 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 continue 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 Northwest 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:
- Breast cancer by 20%
- Colon cancer, depression and dementia by 30%
- Cardiovascular disease by up to 35%
- Type 2 diabetes by up to 40%
- Hip fractures by up to 68%.
https://www.gmmoving.co.uk/data-and-learning/evidence-review-outcomes-associated-with-sportand-physical-activity
Pre Covid-19, Greater Manchester (GM) physical activity rates were improving twice as fast as the national average, with inactivity reaching its lowest (26.2% in November 2018-19). However, Covid19 stalled that progress and led to greater increases in inactivity, with over a third of adults inactive at its peak (31.2% in November 2019-20). Since then, GM has started to show signs of faster recovery
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than national, but there is still some way to go to return to pre-pandemic levels of inactivity (29.7% in November 2020-21).
Over one third (36.6%) of children and young people do less than 30 minutes a day (Academic Year 2020-21). Although this was at its lowest before the pandemic (31.9% in Academic Year 2018-19) the increases now appear to have plateaued.
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:
- Those from lower socio-economic groups 41.9% compared to higher socio-economic groups 18.8%.
- Those who identify as South Asian 41.9%, Black 34.6%, Other 31.9%, compared to those who identify as White British 27.9%.
- With long term health conditions or disabilities 45.3% compared to 24.8% without.
- Older adults aged 75+ years 52.2% compared to 24.1% 16-34 years.
- Young people as over half (58.3%) of children are not achieving the Chief Medical Officer’s guidelines of on average 60 minutes of activity each day across the week.
https://www.gmmoving.co.uk/data-and-learning/greater-manchester-adult-activity-levelsnovember-2020-21
People in Greater Manchester want to get more active this has been evidenced through Health and Social Care Partnership insight:
- Engagement through ‘Taking Charge’ showed that 55% of people in Greater Manchester do want to be more physically active (2016).
## **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:
- Physical Wellbeing
- Mental Wellbeing
- Individual Development
- Community Development
- Economic Development
These outcomes are fundamentally measured through the national survey Active Lives and National Health data sets.
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## Report of the Management Committee
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These are the key derived benefits of being physically active:
## **Physical Outcomes**
- More people involved in sport and physical activity and adopting participation as a habit.
- Healthier residents especially those from deprived areas.
- Improved physical health (reduced obesity, cardiovascular disease, diabetes).
- Closing of the equality gap with key audiences and their participation in sport and physical activity.
## **Mental Outcomes**
- Improved mental well-being.
- Improved self-esteem and confidence.
## **Community Outcomes**
- Improved quality and number of coaches.
- Increased opportunities for people to volunteer in sport, both formally and informally.
- Enhanced active citizenship.
- Parents, and service providers are educated to help families become more active.
- GM recognised as the place of high-quality sporting events.
- More business opportunities and investment created through sport and physical activity.
- GM’s city region work recognised via sport and physical activity.
## **Individual Outcomes**
- Increased number of accredited/qualified people in GM.
- Increasing the number of people volunteering in sport and physical activity in GM
- Developing culture of lifelong learning.
- Getting people work ready.
## **Economic Outcomes**
- A more effective and resilient physical activity and sport sector
- Maximising the economic value and impact of major sporting events
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- Ensuring continued investment into communities to enable ongoing participation in sport and physical activity.
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 team who lead, support and connect with partners across the system connecting 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 for all across GM has been considerable. Data from the latest national Active Live survey shows a significant decrease in inactivity levels with 39,000 less adults doing less than 30 minutes of physical activity a week from the survey 12 months ago.
## **Key Successes**
In 2021-22, GreaterSport reshaped its ‘delivery’ model aligning more closely to GM Moving in Action and establishing the priorities for the organisation through the GreaterSport business plan. The
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continuing recovery from Covid-19 impacted on the ability to progress at the rates seen in previous years with partners, communities and residents however there was a momentum shift as the impact of the vaccinations and removal of restrictions was beginning to be felt.
Our activities are wide ranging from policy and strategic influence, communications, learning and development, programme development and delivery, research, insight and evaluation.
Some specific highlights included:
- Our strategic influencing and advocacy secured greater political and senior leadership commitment to the physical activity agenda.
- Helped to shape and influence the wider Greater Manchester Strategy.
- Shaped and informed the direction of travel nationally as a key contributor to Uniting the Movement and Sport England’s approach
- Led, codesigned and launched the GM Moving in Action strategy.
- Developed the GreaterSport business plan, describing the charity’s role in GM Moving and started implementation in October 2021.
- Secured strategic partner and delivery partner investment from Sport England for the next 5 years (2022-27)
- Secured investment from GMCA for a further 12 months up to March 2023.
- Implemented a new pay and reward structure within the organisation
- Distributed Sport England Together Fund and Opening School Facilities Funds across Greater Manchester
Specific work strand successes can be seen below:
## _**Children, Young People and Families**_
- Open School Facilities Fund - 87 Schools accessed £434,764.46 delivery funding. This has led to the delivery of 137 activities, engaging 5021 children and 1277 adults
- DfE Volunteers Leaders & Coaches Project which engaged 49 Young People (18 male, 31 female) and amassed 632 Volunteering Hours in sport, physical activity and movement.
- Developed the ‘Active Ageing Framework’ for Greater Manchester, highlighting key work areas such as: Active Travel, Place-based approaches to tackling health inequalities, adult care transformation and work and health.
- Led and launched the GM Falls Report and established the Falls Collaborative.
- Developed and delivered an Active Workplaces training session to x organisations involving x employees.
## _**Inclusive Participation and Access**_
- Together fund – £170,000 worth of funds reach 80% of Greater Manchester boroughs, engaging with new and diverse audiences
- ‘ ’
- Supported the development of the GM Active strategy We Move as One
- 'Year 3 of the Walking City Region Ambition (animation). with a learning event delivered to share progress.
- Convening the system to support coordination and collaboration to widen access and participation in active travel, to include establishing a new GM Walking and Cycling Advisory Group and organising three Big Active Conversations attracting over 500 attendees.
## _**Active Places**_
- Continued investment into Greater Manchester localities via the Local Delivery Pilot
- Two further process evaluations produced and released reflecting on the local pilot work across Greater Manchester
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- Development and delivery of the co-production conversation sessions. 206 attendees across all the sessions from a wide range of organisations.
## _**Whole System Integration**_
- Secured investment from the Health and Social Care Partnership to support the integration of physical activity into the health system up to March 2023, establishing clarity of priorities and a set of deliverables to contribute to the emerging ICS.
- Supported the delivery of 3 Physical Activity Clinical Champion training sessions across Greater Manchester with 39 attendees from across the health and care system.
## _**Catalysts**_
- 12 workshops delivered as part of the system leadership approach engaging 183 participants
- Investing in, shaping and delivering transformational leadership programme with GM Active and Future Fit
- Refresh and relaunch of the GM Moving website – www.gmmoving.co.uk along with a launch video for the GM Moving in Action strategy and #KeepMoving campaign
- #whatevetheweather videos generated 407,687 impressions and a reach of 134,378 overall over a 4-week period
- Series of Active Lives workshops commissioned and delivered across Greater Manchester providing localities with greater insight about their active lives data.
## _**Business Operations**_
- Launch of the GreaterSport business plan 2021-23
- Implementation of new pay and reward structure across the organisation
- The outcome of our annual Child Protection in Sport Unit (CPSU) Safeguarding Assessment was that we have **met** all the required standards meaning we are fully compliant across a range of safeguarding practices.
## **Financial review**
Investment from our primary funders was secured. An agreement was signed with Sport England for a 5-year investment (2022-27) and we also secured investment from both GMCA and GMHSCP each for a duration of 1 year to March 2023.
During 2021/22, Covid was still having an impact on our finances. The continued shift to a hybrid working model with staff working from home and partner organisations still not 100% back to face to face meetings meant that expenses such as meeting room hire and travel was less and generated underspend in our budgets. Our offices were also being refurbished during this period which meant a decrease in our rent (and this is likely to continue through to 2022/23).
Income for the year 2021/22 was approximately £2.732M, compared to £2.498M in 2020/21 (9.4% increase). Sport England was GreaterSport’s largest funder, contributing £2.399M this year compared to £1.763M in the 2020/21.
Expenditure for the year 2021/22 was approximately £2.967M, compared to £2.491M in 2020/21 (19 % increase).
The total balance sheet equity was £1.628M in 2021/22, compared to £1.863M in 2020/21. 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.
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Greater Manchester Sports Partnership
## Report of the Management Committee
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## **Principal funding sources**
GreaterSport has two significant funding agencies Sport England and GM Combined Authority (GMCA). Other investment is dependant of a variety of sources and individual applications and relationships.
Sport England remain committed to funding Active Partnerships up to 2027 in line with their national strategy (Uniting the Movement). GreaterSport secured a total investment of £5,744,898 to undertake a systemic and delivery role across Greater Manchester.
## **Reserves policy**
We hold reserves for the following purposes:
- coverage of our operating expenses in the event of a downturn in income and / or unforeseen increases in costs
- to meet the costs of unforeseen liabilities for employment or other legal claims not covered by insurance Trustees have maintained the reserve policy at six months’ salary and running costs. Trustees for this reason, have made a provision £502,736 in line with the charity’s reserve policy. It is expected that the six months’ salary and running costs will be designated beginning next financial year.
## **Unrestricted, Restricted and Designated Funds**
At 31 March 2022, we held unrestricted funds of £857K (2020/21 - £851K). The following is the breakdown of unrestricted reserve held at the end of the year;
- £502,736 designated towards the six-month reserve policy
- £354,841 free reserves. This is earmarked to cover projected deficits on core activities for the next three years.
Restricted funds are those funds that have been received for particular purposes and projects. Total restricted fund balance as at 31st March 2022 was £771K (2020/21 £1.012M). The decreased restricted fund balance was mainly a result of additional projected spends for the year on the GM Moving Local Delivery Pilot programme.
## **Plans for the future**
GreaterSport has developed a business plan which sets out our vision and purpose, our values and the way we work, who we are and what we do. It describes how we support people and partners across the system and outlines our value and contribution to GM Moving in Action. It provides an overview of our organisational priorities over the next 18 months.
The GreaterSport Board have begun to discuss the future ambitions for the charity which will feed into the business plan for the period 2023-25.
## **Vision**
To lead, support and connect the Greater Manchester system in creating the conditions to enable Active Lives for All, uniting communities and creating more equal and inclusive places so that people can lead happier, healthier and more fulfilled lives.
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Greater Manchester Sports Partnership
## Report of the Management Committee
## for the year ended 31[st] March 2022
## **Purpose**
GreaterSport’s purpose is Changing Lives Together through Movement, Physical Activity and Sport. We play a strategic leadership role in support of GM Moving, the Greater Manchester wide movement for movement, with a collective mission of Active Lives for All.
Operationally, GreaterSport will continue to work on its systemic and delivery roles as outlined in our submission to Sport England for primary investment as well as delivering against the priority plans which support the ambitions within GM Moving in Action.
Within the organisation, we have identified the foundations which help to create and sustain a healthy, productive, efficient, high-performing, motivated and progressive organisation that leads the way, within Greater Manchester and beyond.
- Financial sustainability
- Stakeholder relationships
- Learning and development
- Workplace operations
- Organisational culture
- Strategic development
These foundations and building blocks of a high performing organisation are what we measure ourselves against.
## **2022-23 Key Areas of Focus**
- Developing an updated Business Plan for organisation for the period 2023 -25
- Developing and implementing a measurement, evaluation and learning framework across the organisation
- Working with stakeholders across Greater Manchester to take a whole system approach to creating greater equality in participation levels in physical activity, sport, and movement.
- Identifying the opportunities to embed physical activity, sport and movement within the new health and care structure across Greater Manchester both at city region and locality level.
- Continue to invest into localities via the Local Delivery Pilot, Together Fund and GM Walking grants.
- Review and update the charitable objectives to better reflect the approach and work of the charity as outlined within the business plan.
- Create the conditions for our Board and team to play their part in the continued development of a high performing organisational culture.
## **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 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 Strategic
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Lead Business Operations acts as Company Secretary. All Directors/Trustees undergo Induction Training. This is carried out by the CEO and supported by the Strategic Lead 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 2022 was 12 (2021:12). 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.
## _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:
- a. Oversee and advise the Board on current risk exposures of the company and future risk strategy.
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## Greater Manchester Sports Partnership
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- b. Advise the board on the company’s overall risk appetite, tolerance and strategy, taking account of the financial environment.
- c. Keep under review the company’s overall risk assessment processes that inform the board’s decision making.
- d. Set a standard for the accurate and timely monitoring of risk types of critical importance.
- e. Review the company’s capability to identify and manage new risk types.
- f. Keep under review the effectiveness of the company’s internal financial controls and risk management systems.
- g. Annually review the organisations risk management and internal control systems to ensure effectiveness and that the meet the aims for which they were established.
- h. Review proposed write-offs of aged debtors in excess of £1,000 with decision recommendations to the full board.
- i. Review the company’s procedure for detecting fraud.
- j. Review the company’s procedure for the prevention of bribery.
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:
- People
- Process
- Pounds
- Place
- Promotion
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.
## **Fund Raising**
There were no fundraising activities within the financial year.
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Greater Manchester Sports Partnership
## Report of the Management Committee
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## **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:
- Select suitable accounting policies and then apply them consistently
- Observe the methods and principles in the Charities SORP
- Make judgements and estimates that are reasonable and prudent
- State whether applicable UK Accounting Standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements
- Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation
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:
- There is no relevant audit information of which the charitable company’s auditors are unaware
- ● The management committee have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditors are aware of that information
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 2022
## 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 _______________ and signed on their behalf by
Mike Perls MBE
Chair
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Independent auditors’ report
## to the members of
Greater Manchester Sports Partnership
for the year ended 31[st] March 2022
## **Opinion**
We have audited the financial statements of Greater Manchester Sports Partnership (the ‘charitable company’) for the year ended 31 March 2022, 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:
- give a true and fair view of the state of the charitable company’s affairs as at 31 March 2022, and of its incoming resources and application of resources, including its income and expenditure, for the year then ended;
- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
- have been prepared in accordance with the requirements of the Companies Act 2006.
## **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.
16
## Independent auditors’ report
## to the members of
## Greater Manchester Sports Partnership
## for the year ended 31[st] March 2022
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:
- the information given in the trustees’ report (incorporating the directors’ report) for the financial year for which the financial statements are prepared is consistent with the financial statements; and
- the trustees’ report has been prepared in accordance with applicable legal requirements.
## **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:
- adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
- the financial statements are not in agreement with the accounting records and returns; or
- certain disclosures of trustees’ remuneration specified by law are not made; or
- we have not received all the information and explanations we require for our audit; or
- the trustees were not entitled to prepare the financial statements in accordance with the small companies’ regime and take advantage of the small companies’ exemptions in preparing the Trustees’ Annual Report and from the requirement to prepare a strategic report.
## **Responsibilities of trustees**
As explained more fully in the trustees’ responsibilities statement set out on page 14, 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
17
## Independent auditors’ report
## to the members of
## Greater Manchester Sports Partnership
## for the year ended 31[st] March 2022
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:
- enquiry of management and those charged with governance around actual and potential litigation and claims.
- enquiry of the charity's staff, management and those charged with governance to identify any instances of non-compliance with laws and regulations.
- reviewing minutes of meetings of those charged with governance.
- reviewing financial statement disclosures and testing to supporting documentation to assess compliance with applicable laws and regulations.
- auditing the risk of management override of controls, including through testing journal entries and other adjustments for appropriateness, and evaluating the business rationale of significant transactions outside the normal course of business.
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
18
## Independent auditors’ report
## to the members of
## Greater Manchester Sports Partnership
for the year ended 31[st] March 2022
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.
Christy Yun Hing Lau FCCA CTA DChA Senior Statutory Auditor _for and on behalf of_ Slade & Cooper Limited Statutory Auditors Beehive Mill Jersey Street Manchester M4 6JG 28[th] December 2022
19
## Greater Manchester Sports Partnership
## Statement of Financial Activities
(including Income and Expenditure account) for the year ended 31 March 2022
|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**
Other trading activities
**Net income/(expenditure) for**
**the year**
Sport and physical activity
development
Sport and physical activity
development|Unrestricted
funds
£
526,782
186,373
10,989
1,711
**725,855**
728,074
**728,074**
**(2,219)**
8,326
**6,107**
851,470
**857,577**|Restricted
funds
£
-
2,006,498
-
-|Total funds
2022
£
526,782
2,192,871
10,989
1,711
**2,732,353**
2,967,346
**2,967,346**
**(234,993)**
-
**(234,993)**
1,863,662
**1,628,669**|_Total funds_
_2021_
_£_
_512,141_
_1,962,918_
_12,680_
_10,694_|
|---|---|---|---|---|
|||**2,006,498**||**_2,498,433_**|
|||2,239,272||_2,491,096_|
|||**2,239,272**||**_2,491,096_**|
|||**(232,774)**
(8,326)||**_7,337_**
_-_|
|||**(241,100)**
1,012,192||**_7,337_**
_1,856,325_|
|||**771,092**||**_1,863,662_**|
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
20
## Greater Manchester Sports Partnership Company number 3258930
Balance sheet as at 31 March 2022
|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**|£
£
-
**-**
68,427
729,945
1,233,973
**2,032,345**
(403,676)
**1,628,669**
1,628,669
**1,628,669**
771,092
857,577
**1,628,669**
2022|£
£
-
**-**
68,427
729,945
1,233,973
**2,032,345**
(403,676)
**1,628,669**
1,628,669
**1,628,669**
771,092
857,577
**1,628,669**
2022|_£_
_£_
_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_|
|---|---|---|---|---|
|||**-**
**1,628,669**||**_2,029_**
**_1,861,633_**|
|||1,628,669
**1,628,669**||_1,863,662_
**_1,863,662_**|
|||771,092
857,577||_1,012,192_
_851,470_|
|||**1,628,669**||**_1,863,662_**|
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 23 to 45 form part of these accounts.
A full SOFA comparative can be found on the final page of the financial statements.
Approved by the trustees on 22/09/2022 and signed on their behalf by:
Mike Perls MBE (Chair)
Richard Roe (Trustee)
21
## Greater Manchester Sports Partnership
## Statement of Cash Flows for the year ending 31 March 2022
|Note
2022
£
**Cash provided by/(used in) operating activities**
25
**(87,934)**
_Cash flows from investing activities:_
Dividends, interest, and rents from investments
1,711
**Cash provided by/(used in) investing activities**
**1,711**
(86,223)
Cash and cash equivalents at the beginning of the year
2,050,141
**Cash and cash equivalents at the end of the year**
**1,963,918**
**Represented on the balance sheet as:**
Current asset investments
729,945
Cash at bank and in hand
1,233,973
**1,963,918**
Increase/(decrease) in cash and cash
equivalents in the year|Note
2022
£
**Cash provided by/(used in) operating activities**
25
**(87,934)**
_Cash flows from investing activities:_
Dividends, interest, and rents from investments
1,711
**Cash provided by/(used in) investing activities**
**1,711**
(86,223)
Cash and cash equivalents at the beginning of the year
2,050,141
**Cash and cash equivalents at the end of the year**
**1,963,918**
**Represented on the balance sheet as:**
Current asset investments
729,945
Cash at bank and in hand
1,233,973
**1,963,918**
Increase/(decrease) in cash and cash
equivalents in the year|_2021_
_£_
**_101,939_**|
|---|---|---|
||1,711|_10,694_|
||**1,711**|**_10,694_**|
||(86,223)
2,050,141|_112,633_
_1,937,508_|
||**1,963,918**|**_2,050,141_**|
||729,945
1,233,973|728,482
1,321,659|
||**1,963,918**|**2,050,141**|
22
Greater Manchester Sports Partnership
Notes to the accounts for the year ended 31 March 2022
## **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.
23
Greater Manchester Sports Partnership
Notes to the accounts for the year ended 31 March 2022 (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:
- Expenditure on charitable activities includes the costs of delivering projects and courses undertaken to further the purposes of the charity and their associated support costs.
- Other expenditure represents those items not falling into any other heading.
Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.
24
Greater Manchester Sports Partnership
Notes to the accounts for the year ended 31 March 2022 (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.
25
Greater Manchester Sports Partnership
Notes to the accounts for the year ended 31 March 2022 (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 2022 were £282,366 (2021: £276,634) 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%|
26
Greater Manchester Sports Partnership
Notes to the accounts for the year ended 31 March 2022 (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
**Total**
**_Previous reporting period_**
_Core grant - Sport England_
_Moving Forces_
**_Total_**|Unrestricted
£
526,782
526,782
_Unrestricted_
_£_
_511,641_
_500_
_512,141_|Restricted
£
-
-
_Restricted_
_£_
_-_
_-_
_-_|Total 2022
£
526,782|
|---|---|---|---|
||||526,782|
||||_Total 2021_
_£_
_511,641_
_500_|
||||_512,141_|
27
## Greater Manchester Sports Partnership
## Notes to the accounts for the year ended 31 March 2022 (continued)
## **4 Income from charitable activities**
|**Current reporting period**
**Sport & physical activity development**
Greater Manchester Combined Authority
GM Moving
Sport England
CMOF Vets
Commonwealth Games
LP Core & evaluation
GM Active Ageing
Tackling Inequalities
Workforce
CYP Core
Open School facilities
Active Lancashire
Armed Forces Covenant Fund
GM Health & Social Care Partnership
LP Core & evaluation
MSK
Fees
**Total**
**_Previous 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
-
-
-
-
-
-
-
-
-
-
-
-
10,773
186,373
_Unrestricted_
_£_
_175,600_
_-_
_-_
_-_
_-_
_-_
_-_
_-_
_-_
_-_
_-_
_-_
_-_
_-_
_-_
_-_
_-_
_175,600_|Restricted
£
-
25,000
51,250
74,500
536,670
40,000
168,000
45,000
452,356
504,749
40,553
35,000
25,400
8,020
-
2,006,498
_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 2022
£
175,600
25,000
51,250
74,500
536,670
40,000
168,000
45,000
452,356
504,749
40,553
35,000
25,400
8,020
10,773|
|---|---|---|---|
||||2,192,871|
||||_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_|
28
## Greater Manchester Sports Partnership
## Notes to the accounts for the year ended 31 March 2022 (continued)
## **5 Income from other trading activities**
|**Income from other trading activities**|||
|---|---|---|
|Sponsorship
Other|2022
£
-
10,989
10,989|_2021_
_£_
_2,000_
_10,680_|
|||_12,680_|
All income from other trading activities is unrestricted.
|**6**
**Investment income**
**Current reporting period**
Income from bank deposits
**_Previous reporting period_**
_Income from bank deposits_|Unrestricted
£
1,711
1,711
_Unrestricted_
_£_
_10,694_
_10,694_|Restricted
£
-
-
_Restricted_
_£_
_-_
_-_|2022
£
1,711|
|---|---|---|---|
||||1,711|
||||_2021_
_£_
_10,694_|
||||_10,694_|
29
## Greater Manchester Sports Partnership
## Notes to the accounts for the year ended 31 March 2022 (continued)
## **7 Analysis of expenditure on charitable activities**
|**Current reporting period**
**Sport &**
**physical**
**activity**
**development**
Total 2022
£
£
Staff salaries & travel
1,024,829
1,024,829
Training & recruitment
10,471
10,471
Office expenses
31,800
31,800
Miscellaneous
2,288
2,288
Professional fees
18,600
18,600
Hire of facilities
1,548
1,548
Sports programmes
1,235,697
1,235,697
Insurance
6,360
6,360
Events
1,404
1,404
Advertising & promotion
11,729
11,729
Governance costs (see note 8)
9,065
9,065
Support costs (see note 8)
613,555
613,555
2,967,346
2,967,346
All prior year expenditure was on Sport & physical activity development.
2022
£
Restricted expenditure
2,239,272
Unrestricted expenditure
728,074
2,967,346|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|
||_2021_
_£_
_1,811,270_
_679,826_|
||_2,491,096_|
30
## Greater Manchester Sports Partnership
## Notes to the accounts for the year ended 31 March 2022 (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
Hire of facilities
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
£
500,961
10,920
17,163
-
2,747
2,029
43,708
5,550
680
2,370
12,534
360
14,533
-
-
613,555
_Support_
_£_
_427,031_
_14,754_
_12,460_
_-_
_2,031_
_2,028_
_22,264_
_100_
_752_
_-_
_9,885_
_1,163_
_10,366_
_-_
_-_
_502,834_|Governance
£
-
-
-
-
-
-
-
-
-
-
-
-
-
35
9,030
9,065
_Governance_
_£_
_-_
_-_
_-_
_-_
_-_
_-_
_-_
_-_
_-_
_-_
_-_
_-_
_-_
_198_
_10,680_
_10,878_|_Total 2022_
£
500,961
10,920
17,163
-
2,747
2,029
43,708
5,550
680
2,370
12,534
360
14,533
35
9,030|
|---|---|---|---|
||||622,620|
||||_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_|
31
Greater Manchester Sports Partnership
Notes to the accounts for the year ended 31 March 2022 (continued)
## **9 Net income/(expenditure) for the year**
This is stated after charging/(crediting):
|This is stated after charging/(crediting):
Depreciation
Auditor's remuneration - audit fees
Auditor's remuneration - accountancy fees
Auditor's remuneration - other
**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
Temp fees
Redundancy and termination costs
**Allocated as follows:**
Charitable activities
Support costs|2022
£
2,029
5,050
2,650
120
2022
£
1,080,773
115,024
282,366
957
22,144
24,526
-
1,525,790
1,024,829
500,961
1,525,790|_2021_
_£_
_2,028_
_4,800_
_2,500_
_120_|
|---|---|---|
|||_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_|
## **10 Staff costs**
The number of employees whose total employee benefits (excluding employer pension costs) amounted to over £60,000 in the year were as follows:
||2022||_2021_||
|---|---|---|---|---|
|£60,000 - £70,000||-||_-_|
|£70,001 - £80,000||-||_-_|
|£80,001 - £90,000||-||_-_|
|£90,001 - £100,000||||_1_|
|£101,000 - £110,000||1||-|
32
Greater Manchester Sports Partnership
## Notes to the accounts for the year ended 31 March 2022 (continued)
## **Staff costs continued**
The average number of staff employed during the period was 35 (2021: 34.7). The average full time equivalent number of staff employed during the period was 30.26 (2021: 33.3).
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 £510,771 (2021: £450,065).
## **11 Trustee remuneration and expenses, and related party transactions**
No members of the management committee received any remuneration for their role as a trustee or reimbursed expenses during the year (2021: Nil).
Aggregate donations from related parties were £Nil (2021: £Nil).
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 £1,467 (ex VAT) during the year (2021: £4,473). The amount of £Nil (2021: £Nil) (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 other 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 (2021: nil).
33
## Greater Manchester Sports Partnership
## Notes to the accounts for the year ended 31 March 2022 (continued)
## **12 Government grants**
The government grants recognised in the accounts were as follows:
|Sport England - core
Sport England
Club Link Maker
CMOF Vets
Commonwealth Games
LP Core & evaluation
Daily Mile
DfE - Volunteering
Satellite Club
LDP capacity
GM Active Ageing
Interim strategic manager
Tackling Inequalities
Workforce
CYP Core
Open School facilities
GM Health & Social Care Partnership
Greater Manchester Combined Authority
NHS Oldham CCG|2022
£
526,782
-
51,250
74,500
536,670
-
-
-
-
40,000
-
168,000
45,000
452,356
504,749
33,420
200,600
-
2,633,327|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|
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.
34
## Greater Manchester Sports Partnership
## Notes to the accounts for the year ended 31 March 2022 (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
2,399,307
211,373
108,973
-
Capital grants
-
-
-
-
Membership income
-
-
-
-
Sponsorship income
-
-
-
-
Other income
-
-
-
12,700
**Total income**
2,399,307
211,373
108,973
12,700
Overheads support costs
526,782
175,600
-
-
Active Ageing
52,460
-
-
-
Local delivery pilot
533,855
-
-
-
Open school facilities
515,381
-
-
-
Clubs
138,305
-
-
-
Daily Mile
18,497
-
-
-
Young people
186,061
-
-
-
GM Moving - walking
-
-
287,624
-
Tackling inequalities
205,599
-
-
-
Military veterans
53,311
-
25,498
-
Commonwealth Games
67,833
-
-
-
School Games
34,931
-
-
-
Other costs
35,662
35,773
61,865
12,309
**Total expenditure**
2,368,677
211,373
374,987
12,309
**Net income**
30,630
-
(266,014)
391|2022
£
2,732,353
2,967,346
Total
£
2,719,653
-
-
-
12,700|
|---|---|
||2,732,353|
||702,382
52,460
533,855
515,381
138,305
18,497
186,061
287,624
205,599
78,809
67,833
34,931
145,609|
||2,967,346|
||(234,993)|
This note is an additional disclosure requested of non NGBs by Sport England.
35
Greater Manchester Sports Partnership
Notes to the accounts for the year ended 31 March 2022 (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_
_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.
36
## Greater Manchester Sports Partnership
## Notes to the accounts for the year ended 31 March 2022 (continued)
## **16 Fixed assets: tangible assets**
|**Cost**
**Depreciation**
Charge for the year
**Net book value**
**17**
**Debtors**
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 2022
At 1 April 2021
_At 31 March 2021_
At 1 April 2021
At 31 March 2022
At 31 March 2022|Equipment
£
23,212
23,212
21,183
2,029
23,212
-
_2,029_
2022
£
49,247
970
18,210
68,427
2022
£
634,785
95,160
729,945|_2021_
_£_
_1,755_
_25,528_
_10,920_
_38,203_
_2021_
_£_
_633,795_
_94,687_
_728,482_|Total
£
23,212|
|---|---|---|---|
||||23,212|
||||21,183
2,029|
||||23,212|
||||-|
||||_2,029_|
|||||
37
Notes to the accounts for the year ended 31 March 2022 (continued)
## Greater Manchester Sports Partnership
## **19 Cash at bank and in hand**
|**sh at bank and in hand**|||
|---|---|---|
|Cash at bank and on hand|2022
£
1,233,973
1,233,973|_2021_
_£_
_1,321,659_|
|||_1,321,659_|
## **20 Creditors: amounts falling due within one year**
|Short term compensated absences (holiday pay)
Other creditors and accruals
Deferred income
Taxation and social security costs
**Deferred income**
Deferred income brought forward
Income received
Released to income
Deferred income carried forward|2022
£
22,144
311,690
2,600
67,242
403,676
2022
£
-
2,600
-
2,600|_2021_
_£_
_42,898_
_130,270_
_-_
_53,543_|
|---|---|---|
|||_226,711_|
|||_2021_
_£_
_-_
_-_
_-_|
|||_-_|
## **21 Deferred income**
Income has been deferred because it is for providing services in the following year.
38
## Greater Manchester Sports Partnership
## Notes to the accounts for the year ended 31 March 2022 (continued)
## **22 Analysis of movements in restricted funds**
|Balance at
1 April
2021
Income
£
£
**Sport & physical activity development**
92,136
-
21,564
51,250
-
74,500
CYP Core
27,275
452,356
84,749
-
798
-
23,876
40,000
-
25,000
39,049
-
-
8,020
LDP capacity
51,545
-
LP Core & Evaluation
-
562,070
-
504,749
5,017
35,000
2,608
-
666
-
232,676
-
10,632
-
3,631
45,000
Tackling Inequalities
51,073
168,000
5,541
-
VRU Education
13,450
-
327,604
-
18,302
40,553
Total
1,012,192
2,006,498
School facilities
Positive Pathway
Regenda Homes
Primary School Sport
GM Active Ageing
SE Workforce
Volunteer
Development
Walking & Cycling
**Current reporting**
**period**
DfE - Volunteering
Club Link Maker
CMOF - vets
Daily Mile
Commonwealth
Games
GMHSCP - MSK
Satellite Club
Young People
Forward
Open School
facilities
GM Moving - GMCA
GM School Games|Expenditure
£
(62,165)
(44,985)
(67,833)
(186,061)
(18,497)
(798)
(52,460)
(25,000)
(34,826)
(3,010)
(6,319)
(527,536)
(504,749)
(25,498)
(105)
(666)
(76,140)
(10,632)
(34,864)
(205,599)
-
(5,050)
(287,624)
(58,855)
(2,239,272)|Transfers
£
-
(8,326)
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
(8,326)|Balance at
31 March
2022
£
29,971
19,503
6,667
293,570
66,252
-
11,416
-
4,223
5,010
45,226
34,534
-
14,519
2,503
-
156,536
-
13,767
13,474
5,541
8,400
39,980
-|
|---|---|---|---|
||||771,092|
39
## Greater Manchester Sports Partnership
## Notes to the accounts for the year ended 31 March 2022 (continued)
## **Analysis of movements in restricted funds continued**
|**_Previous reporting_**
**_period_**|_Balance at_
_1 April_
_2020_|_Income_|_Expenditure_|_Transfers_|_Balance at_
_31 March_
_2021_|
|---|---|---|---|---|---|
||_£_|_£_|_£_|_£_|_£_|
|**_Sport & physical activity development_**||||||
|_Active Lives Survey_|_7,375_|_-_|_(7,375)_|_-_|_-_|
|_Club Link Maker_|_32,751_|_97,754_|_(38,369)_|_-_|_92,136_|
|_CMOF - vets_|_46,937_|_51,250_|_(75,955)_|_(668)_|_21,564_|
|_CYP Core_|_-_|_116,958_|_(89,683)_|_-_|_27,275_|
|_Daily Mile_|_80,987_|_53,039_|_(49,277)_|_-_|_84,749_|
|_DfE - Volunteering_|_9,763_|_8,000_|_(16,965)_|_-_|_798_|
|_Endeavour fund_|_25,784_|_-_|_(26,452)_|_668_|_-_|
|_GM Active Ageing_|_33,320_|_50,000_|_(59,444)_|_-_|_23,876_|
|_GM Moving - PHE_|_6,382_|_-_|_-_|_(6,382)_|_-_|
|_GM Moving - GMCA_|_1,367_|_-_|_-_|_(1,367)_|_-_|
|_GM School Games_|_57,398_|_-_|_(18,349)_|_-_|_39,049_|
|_GM Walking festival_|_205_|_-_|_(205)_|_-_|_-_|
|_Interim strategic_||||||
|_manager_|_-_|_75,000_|_(78,496)_|_3,496_|_-_|
|_LDP capacity_|_44,190_|_277,241_|_(319,886)_|_50,000_|_51,545_|
|_Positive Pathway_|_33,250_|_-_|_(28,233)_|_-_|_5,017_|
|_Primary School_||||||
|_Sport_|_47,909_|_-_|_(45,301)_|_-_|_2,608_|
|_Regenda Homes_|_2,676_|_-_|_(2,010)_|_-_|_666_|
|_Satellite Club_|_45,400_|_226,103_|_(38,827)_|_-_|_232,676_|
|_School facilities_|_66,092_|_-_|_(55,460)_|_-_|_10,632_|
|_SE Workforce_|_-_|_45,000_|_(41,369)_|_-_|_3,631_|
|_Tackling Inequalities_|_-_|_280,000_|_(228,927)_|_-_|_51,073_|
|_Volunteer_||||||
|_Development_|_5,541_|_-_|_-_|_-_|_5,541_|
|_VRU Education_|_-_|_24,000_|_(10,550)_|_-_|_13,450_|
|_Walking & Cycling_|_478,939_|_448,526_|_(563,992)_|_(35,869)_|_327,604_|
|_Young People_||||||
|_Forward_|_-_|_34,447_|_(16,145)_|_-_|_18,302_|
|_Total_|_1,026,266_|_1,787,318_|_(1,811,270)_|_9,878_|_1,012,192_|
## **Name of restricted fund Description, nature and purposes of the fund**
Capacity funding for the Satellite Club programme.
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
A programme to maximise the legacy of the Birmingham 2022
Commonwealth A programme to maximise the legacy of the Birmingham 2022 Games Commonwealth Games for schools and young people. Key principles being to deliver physical activity and sport opportunities, tackle inequalities, provide positive experiences and be a catalyst for local change.
CYP Core Funding is for leading, supporting and connecting the GM School Games network in order to ensure that all young people in GM are offered the opportunity to experience the School Games in a format that suits them.
Daily Mile Aims to increase children's activity levels through getting schoolchildren to walk or run for 15 minutes every day
40
Greater Manchester Sports Partnership
Notes to the accounts for the year ended 31 March 2022 (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.
- 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 GMCA 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.
- GMHSCP - MSK Funding to pay for workshops, promotion and evaluation of musculoskeletal workshops with GM Health and Social Care Partnership aimed at employees from across the GMHSCP network.
- 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
- LP Core & Evaluation Funding to deliver the core functions of the Local Pilot work this includes the payment of the core staff and the payment of the evaluation and learning partner.
- 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.
- Regenda Homes Capacity funding for a place based approach to activity to their residents 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
- Tackling Inequalities Funding from Sport England to reduce the widening inequalities in sport and physcial Activity. Focus on 3 key audiences - people on low income, disabled people or people with long term health conditions, black, asian or minority ethnic communities.
41
## Greater Manchester Sports Partnership
## Notes to the accounts for the year ended 31 March 2022 (continued)
## **Analysis of movements in restricted funds continued**
Volunteer Volunteering work has been enhanced from February 2011 and will continue Development through 2015-16. VRU Education Working alongside the Greater Manchester Violence Reduction Unit (VRU), funding is to reduce and prevent anti-social behaviour and youth offending, by diverting at risk young people into sport and physical activity. Walking & Cycling NHS England funding to supports solutions which deliver clinical and financial sustainability across GM and at locality leveland improve the health and social outcomes included in the GM Strategic Plan. Young People Funding to supporting organisations with existing and new relationships with Forward young people to engage in physical activity through the power of sport.
## **23 Analysis of movement in unrestricted funds**
|General fund
**_Previous reporting_**
**_period_**
_General fund_
**Current reporting**
**period**
_Sport specific_
Policy reserve
Other
_Policy reserve_
_Other_|Balance at
1 April
2021
£
498,890
352,580
851,470
_Balance at_
_1 April_
_2020_
_£_
_491,183_
_336,263_
_2,613_
_830,059_
|Income
£
725,855
-
725,855
_Income_
_£_
_711,115_
_-_
_-_
_711,115_|Expenditure
£
(728,074)
-
(728,074)
_Expenditure_
_£_
_(675,390)_
_-_
_(4,436)_
_(679,826)_|Transfers
£
6,065
2,261
8,326
_Transfers_
_£_
_(28,018)_
_16,317_
_1,823_
_(9,878)_|As at 31
March 2022
£
502,736
354,841|
|---|---|---|---|---|---|
||||||857,577|
||||||_As at 31_
_March_
_2021_
_£_
_498,890_
_352,580_
_-_|
||||||_851,470_|
## **Name of unrestricted fund Description, nature and purposes of the fund**
General fund The free reserves after allowing for all designated funds Sport specific A designated fund to support sports specific activity. balances
42
## Greater Manchester Sports Partnership
## Notes to the accounts for the year ended 31 March 2022 (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
£
-
857,577
857,577
_General_
_fund_
_£_
_2,029_
_849,441_
_851,470_|Designated
funds
£
-
-
-
_Designated_
_funds_
_£_
_-_
_-_
_-_|Restricted
funds
£
-
771,092
771,092
_Restricted_
_funds_
_£_
_-_
_1,012,192_
_1,012,192_|Total
£
-
1,628,669|
|---|---|---|---|---|
|||||1,628,669|
|||||_Total_
_£_
_2,029_
_1,861,633_|
|||||_1,863,662_|
## **25 Reconciliation of net movement in funds to net cash flow from operating activities**
|**Net income/(expenditure) for the year**
**Adjustments for:**
Depreciation charge
Dividends, interest and rents from investments
Decrease/(increase) in debtors
Increase/(decrease) in creditors
**Net cash provided by/(used in) operating**|2022
£
(234,993)
2,029
(1,711)
(30,224)
176,965
(87,934)|2021
£
7,337
2,028
(10,694)
88,831
14,437|
|---|---|---|
|||101,939|
43
Greater Manchester Sports Partnership
## Notes to the accounts for the year ended 31 March 2022 (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
||2022|_2021_|
|---|---|---|
||£|_£_|
|Cash at bank|830,551|_1,382,676_|
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
Bank charges
Engagement
Evaluation
Marketing & communications
Workforce transformation
**Total expenditure**
**Surplus/(deficit)**|2022
£
1,203,067
1,197,306
14
45,000
-
154,564
143,582
1,540,466
(337,399)|_2021_
_£_
_1,003,561_|
|---|---|---|
|||_831,036_
_-_
_57,030_
_80,000_
_256,069_
_188,985_|
|||_1,413,120_|
|||_(409,559)_|
44
## 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**
Other trading activities
Sport and physical activity
development
Sport and physical activity
development
**Net income/(expenditure) for**
**the year**|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_**|
45