2024-03-31-accounts

Charity registration number 1059115 Company registration number 03258930 (England and Wales) GREATER MANCHESTER SPORTS PARTNERSHIP "OPERATING AS GREATER MANCHESTER MOVING" ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

GREATER MANCHESTER SPORTS PARTNERSHIP "OPERATING AS GREATER MANCHESTER MOVING" LEGAL AND ADMINISTRATIVE INFORMATION Management Committee Mr M J Perls MBE Mr W E Heppolelle Mr E W Baker Ms S Brown-Fraser Ms K Calvin-Thomas MsSBMCarrMBE Mr D Cropper Cllr L M Feeley Mr R Mukherjee Mr S C Pleasant MBE Ms J Harrison Ms A Irazuru (Appointed 6 October 20231 IAppoinled 2 December 20231 IAppoinled 7 November 20241 Secretary Mr L Davies Charity number 1059115 Company number 03258930 Registered office Greater Manchester Moving and operatlonal address House of Sport Rowsley Street Man¢hesler M11 3FF Operatlng name Greater Manchester Moving Auditor Sumer Audit Amelia House Crescent Road Worthing West Sussex 8N11 1RL Bankers The Co-operative Bank PLC 18alloon Street ljanchester 60 4EP CAF Bank Ltd 25 Kings Hill Avenue Kings Hill West Malling Kent ME19 4JQ

GREATER MANCHESTER SPORTS PARTNERSHIP "OPERATING AS GREATER MANCHESTER MOVING" CONTENTS Page Management Committees, report Statement of management committees, responsibilities 16 Independent auditor's report 17- 19 Stalemènl of financial activities 20 Balance sheet 21 Statement of cash flows 22 Notes lo the financial slalements 23-41

GREATER MANCHESTER SPORTS PARTNERSHIP "OPERATING AS GREATER MANCHESTER MOVING" MANAGEMENT COMMITTEES. REPORT (INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 MARCH 2024 The Management Committee present their report and the audited financial slalemenls for the year ended 31 March 2024. Included within this report is the trustees. report and directors, report as required by company law. Legal and adminislralive informalion set out earlier in this document forms part of this report. The financial statements have been prepared in accordance with the accounting policies sel oul in note 1 to the financial glatemenls and comply with the charity's memorandum and articles of association, the Companies Act 2006 and "Accounting and Reporting by Charities.. Statement of Recommended Practice applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021" leffective 1 January 20191. It is a requirement that the charity reports on how il satisfies the public benefit lesl introduced by the Charities AGt 2006. Greater Manchester Moving can report as follows.. al the report of those activities undertaken by Greater Manchester Moving lo further its charitable purposes for the public benefit can be found in this report under the headings 'Objeclives and Activities, and 'Achievem8nls and Performance,. b) accordingly, the trustees hereby stale that they have ¢omplied with the duty in Section 4 of the Charities Act 2006 to have due regard lo public benefit guidance published by the Charity Commission. ObSectives and activities Greater Manchester Moving is a Greater Manchester {GMI charity With a clear purpose lo Change Lives Together through movement. physical activity and sport. We lead, support and connect people and partners across Greater Manchester lo develop and deliver on a whole system vision and approach lo GM Moving in Action. During the year ended 31 March 2024 the charity's objects Were.. lal promoting and enabling incr8as8d levels of participation in physic81 activity and sport., 2 Ibl encouraglng sporting. recreational, and other leisure time activities that promo18 h8allh and wellbeing., Icl the provision of recreational and social facilities and opportunities for the public at large or those who. by reason of their age, disability, social and economic circumstances or protected characlerislics, have need of such facilities., 4 Idl the improvement and preservalion of good health and wellbeing through engagement in active lives. Strategy Greater Manchester Moving is one of 43 Active Partnershlps,. a network across the country who work collaboratively lo create the conditions for an active nation. We have a unique and trusted strategic partnership with the GM Combined Aulhorily, Health and Social Care Partnership, the 10 local authorities in GM and Sport England. We also work with Sport England lo support the local implementation of the Uniting the Movement Strategy. A strategy which sets out Sport England's 10-year vision lo "transform lives and communities through sport and physical activity. The Greater Manchester Moving business plan and priority plans 2023-25 sets out the vision, mission, purpose and values of the organisalion, It provides an overview of our organisalional priorities up to 2025 and describes how the organisation supports people and partners across the Greater Manchester system and wider lo deliver Greater Manchester's whole system strategy for physical activity GM Moving in Action. The GM Moving in Action strategy sets out what is needed to gel people moving more by designing moving into everyday life. Helping people move a little more, making il easier lo be active and a natural part of how we all live, travel, work and play in Greater Manchester Greater Manchester Moving leads, supports and connects people and partners across the system to develop and deliver on the whole system vision and approach lo GM Moving in Action.

GREATER MANCHESTER SPORTS PARTNERSHIP "OPERATING AS GREATER MANCHESTER MOVING" MANAGEMENT COMMITTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Activities Greater Manchester Moving has committed to conlributing towards the GM Moving movement and delivering GM Moving in Action commitments. The Charity's role in doing this is organised in the following ways.. People Famllles and Communities: To work with and meet Ihe needs of Greater Manchestèr people, families and communities, in all their diversity, to enable everyone lo live an active life. Active Children and Young People. Active Adults. Active Older Adults. Inclusive Partlclpation and Access To widen access and p8rticipalion 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. Walking, wheeling and cycling Active places To grow and spread place based active approaches, environments and partnerships lo create the conditions for an active life in localities, neighbourhoods and across the city region. Place based working Localities. Healthy Active Places Whole System Integration To work together as one GM team lo lead, model, advocate for and embed a whole-syslem approach lo physical activity. creating the conditions within a healthy, green, socially just city region where everyone can move and live a good life. Health and Care Inlegralion. Culture and System Change. Catalysts There are some specific areas of work which underpin and provide the foundalions for whole system change. Marketing and Communicalions. Data, Insight, Evaluation and Learning. People, Leadership and Workforce Business Operations A commitment lo maintaining the highest standards of governance and financial management and in doing so ensuring that we remain compliant with all slalulory, regulatory and conlraclual requirements, including but not limited lo those set by the Charity Commission, Companies House and the Code for Sport Governance. To achieve these shared priorities Greater Manchester Moving will lead, support and connect the conversations and work across the Greater Manchester systems in the following ways.. Understanding, Learning and Sharlng Gathering analysis 2nd understanding of data, insight and evidence laboul 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. 2. Leading and Supporting Change Influencing systemic and structural drivers of active lives for all. Engaging and influencing across the system to enable change lin priority areas, places and 5eclorsl. Developing and leading approaches that support culture change, system change and behaviour change across the life course.

GREATER MANCHESTER SPORTS PARTNERSHIP "OPERATING AS GREATER MANCHESTER MOVING" MANAGEMENT COMMITTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Facililaling, convening, enabling and connecting people and organisalions 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. We believe in people. We believe that with the right opportunities, everyone should reach their full potential and we believe that moving more, and participating in sport and physical activity is a fundamental key lo unlocking polenlial. Our aim is lo have a workforce that not only thrives, but also reflects and understands the communities we work for and with, and one which encourages a sense of belonging for our team and partners. Our People Plan provides an overview of the strategies, commitments, systems and procedures pertaining to our aim of belng a great company to work for and with. Equality. equ ity. diversity & inclusion: Our commitment Greater Manchester Moving is commilled lo providing equal opporiunilies and promoting diversity, irrespective of elhnicily, age, gender idenlily, sexuality, disabilily, religion, pregnancy or personal circumstance. We ensure W8 ¢onsider lived experiences and personal circumstance when creating an equitable working environment, by promoting a safe, equal and respectful workplace. Equality, equity. diversity and inclusion is critical for the success of Greater Manchester Moving and the a¢hiev8ment of our vision. We are fully committed to treating all our employees, job applicants and voluntears equally and equitably. As an Émployer, wè asplrè to belng 8 diverse, inclusSvè and responsible organisation, Our Equality, Equlty, Dlversity and Inclusion Plan defines our unbridled commitment lo becoming a more eqLJal, fair, diverse, and inclusive organisalion, which we know will enable us to make better, more informed decisions, provide wider perspectives, increase innovation and creativity, drive change and improve performance. Envlronmental, Soclal and Governance statement The GM Moving Board will do what's right for people and planet. We will ensure we factor impact on stakeholders, wider society and the environment into the decisions we make, and the actions we lake. This is an important part of our overall Code of Governance commilmenls. Purpose and vision We will be known for turning visionary, values-based leadership into action and change on ESG matters, sharing progress against largels. We will use evidence and learning lo grow a movement and inspire collective, positive action for change so that ESG is embedded in everything we do. We will draw on the expertise and experience of the leading experts in Greater Manchester lo support us on this journey. Key messages Environmental, social and governance impact mallers to active lives for all. Together we can create the conditions and measures for our organisation to positively impact on these areas. We all have a role lo play lo embed this across our organisalion. Our role as an Actlve Partnership. Purpose: we exist lo change lives through movement, physical aclivily, and sport. Role and values- Leading, supporting and connecting. with passion. purpose, and inlegrily. The role of our board is: lo lead and challenge us, to provide us with a breadth of knowledge that will enable us lo make decisions together with the best possible outcomes for those we serve, and the wider environment. The role of our team is.. to ensure that all elements of the ESG policy are seamlessly threaded through our decision making and daily operations for the bellerment of the people and planet.

GREATER MANCHESTER SPORTS PARTNERSHIP "OPERATING AS GREATER MANCHESTER MOVING" MANAGEMENT COMMITTEES. REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 How our a¢tivilies dellver public benefit The trustees have paid due regard lo the Charity Commissions guidance on public benefit and the Greater Manchester Moving business plan remains the overall slralegy for Greater Manchester Moving. In thè delivery of the business plan and the priority plans that are attached lo it. we will unlock the barriers to people being active and moving more, by conr)ecting different parts of the GM system, pooling resources (people and finance) and enabling communilies lo be self-aclivating. If this is achieved, then the following benefits could be realised., Inactivity is a challenge lo shift. Doing less than 30 minute5 of physical activity per week is a key cause of obesity and one of the lop 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. Economically, Every £1 spent on sport and physical activity generates almost £4 In return across health and wellbeing, strengthening communilies and the national economy.IGel Active.. a strategy for the future of sport and physical activity, DCMS, 20231 Physical inactivity costs our local economy £325m a year. 15 million days are lost due lo sickness absences across the Northwest each year - with physically active workers taking far fewer sick days and work-based physical activity programmes helping lo reduce absences. For individuals, doing 30 minutes of exercise three limes a week has been calculated to increase average earnings by 7.50/0. IGM Health and Social Care Partnership -Transforming the health of our population in Greater Manchester, 20221 Th8 health benefits of sport and physical activity are well known. Active people live healthier, longer and happler lives, wilh physical activity reducing the risk of disease, helping lo support individuals lo maintain a healthier weight and a wide-ranging musculoskeletal health beneflts. Physical Activity Reduce rlsk of some cancers.. lowering the risk of endometrial and colon cancer by 30010, and breast cancer by at least 12ty/0, and significantly reducing the likelihood of colon, breast and proslale cancer from recurring. Prevent type 2 diabetes,, the more exercise you do, the greater the effect. For those reaching the recommended 150 minutes a week, the risk of diabetes is reduced by a quarter (compared lo inaclivÈ people). 8ul for those doing double this amount the reduction is 360/D, and for those doing the equivalent of two hours a day, the risk falls by over half (53 %). Lower risk of developing dementia.. al least an 180/0 reduction, according to one systematlc revlew Belter quality of life.. extending healthy life expectancy and reducing the risk of falls, and being active also enables older people lo continue to go out and meet friends and family, slaving off social isolation and loneliness. Reduce the risk of cardiovascular dlsease ICVDI.. a 25-30°/o reduction in stroke among active individuals. and people who are inactive may be at as much as twice the risk of coronary heart disease. Increasing physical activity can also improve mental health, reducing stress and increasing self-esteem, strengthen friendships, family and community relationships, and improve our air quality and environment. Mental Health Being active and playing sport can lead to greater self-esteem, reduced anxiety and increased confidence. Active lifestyles are associated with 30 million fewer GP visits and 375,000 fewer people being diagnosed with depression, which helps lo reduce absenteeism and thus increase produclivily at work. Many studies and clinical trials have shown specific benefits including.. improved mood, reducing 5yrnPtoms of stress, anger, depression and job burnout, alleviating anxiety and slowing cognitive decline. It has been suggested that physical activity may have effects on treating depression comparable to Prozac or behavioural Iherapy. Link to Active data information htt s:Ilwww. mmovin .co.ukldala-and- activi eamin vidence-review-outcomes-associated-with-s ort-and- h sical-

GREATER MANCHESTER SPORTS PARTNERSHIP "OPERATING AS GREATER MANCHESTER MOVING" MANAGEMENT COMMITTEES. REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 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 aclivily.. Physical Wellbeing Mental Wellbeing Individual Development Community Development Economic Developm8nl These oulcomes are fundamentally measured through the national suNey Active Lives and National Health data sets. GM Moving In Action Our framework ur •1 wwkln*

Our S pilorlllos Mbl• Oui Kty Indl¢•lors The shared framework for GM Moving in Action provides a high-level approach lo measuring progress againsl each of the key commitments and priorities. Greater Manchester Moving sets out ils 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 al what the charity has achieved and the outcomes of ils work in the reporting period. The trustees report the success of each key activity and the benefits the charity has brought lo those groups of people that it is sel up lo 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 ils future aclivilies. In particular, the Iruslees consider how planned activities will contribute lo the aims and objectives that have been sel. Achievements and performance The charity's main activities and who it helps are described below. All its charitable activitie5 focus on improving people's health and wellbeing through increasing physical activity. Our successes are a result of our strong tearn who lead. support and connect with partners across Ihe system connecting the GM Moving strategy lo delivery al a local level.

GREATER MANCHESTER SPORTS PARTNERSHIP "OPERATING AS GREATER MANCHESTER MOVING" MANAGEMENT COMMITTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Active Lives dat8 - Adults The lalesl Active Lives results show that 72.0 /0 of adults in the region are active for al least 30 minutes a week, equating to 1 .670,800 adults moving., an increase of 26,600 from the survey 12 months ago Those with a long-lerm disability or health condition. aged 75+ years and from lower socio-economic groups INS SEC 6-81 remain the most likely lo be inactive. However, prior to the pandemic inactivity was reducing across all demographics, except South Asian, Black, Mixed and While Other ethnic groups, students or other occupations INS SEC 91 and 16-34 years. Although during the pandemic all demographics saw a rise in inactivity, in particular South Asian ethni¢ groups and lower socio-economic groups (NS SEC 6-81 by nearly or over 100/0 respectively. Most have remained stable in the last 12 months and recovered lo baseline levels, except student and other occupations {NS SEC 91. South Asian ethnic group5, lower socio-economic groups INS SEC 6-81 and 16-34 years. However, those frorn lower socio-economic groups (NS SEC 6-81 and with a long term health condition or disability have seen inaclivily levels fall in the last 12 months. Whereas those from Black ethnic groups have seen an increase in in8clivily in the last 12 months. For 16-34 years. South Asian ethnic groups and students or other occupations (NS SEC 91, this is a continued gradual increase, mitig81ing the pandemic years. Whereas lower socio-economic groups INS SEC 6-81 although éecreasing before the pandemic, have nol recovered as other demographlc groups. Potentially leaving these groups behind mm vin -and-learnin realer-manchesler- l-activit -levels-november-2022-231 Aclive Liv8s Dal8- Children and Young People Survey data from Sport England for the academic year 2022-23 shows that the initial recovery from the impact Covid-19 had an the activity levels of children and young people has remained stable. 45.6 % of children and young people in Greater Manchester meet Chief Medical Officer guidelines and achieve an average of 60 minutes or more of physical activity a day. Whilst 32.2010 are failing lo achieve 30 minutes of physical activity 8 day. mmovin .co.ukld t nd-learnin reater-manchesler- hildren- le-aclivil -levels-2022-2 oun eo Sport England Key Outcomes Sport Eng18nd has four key outcom&s linked lo their Uniting the Movement strafegy against which they measure impact of their investment. The infographic below shows the progress that G￿ater Manchester has made against those outcomes. IM<lt¥ilV JT.5 35.5 3&9. 35 40.3. 36.0. 55?. (.0 8- 399 452 4SC Ill 188 sio 46.8

GREATER MANCHESTER SPORTS PARTNERSHIP "OPERATING AS GREATER MANCHESTER MOVING" MANAGEMENT COMMITTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Key SuGGesses Our activities are wide ranging from policy and strategic influence, communications, learning and development, programme development and éelivery, research, insight and evaluation. Some specific highlights included.. Our strategic influencing and advocacy secured greater political and senior leadership commitment lo the physical activity agenda. For example GM Moving referènced within the Integrated Care Partnership strategy- Improving health and care in Greater Manchester 2023-2028. Rebranded Grealersport lo Greater Manchester Moving. "The 'brand" is super strong in GM. Conversation moved on massively in five years, Recognised, respecled, referenced everywhere., (Feedback in the Partner Survey November 20231. Curated and delivered the GM Moving Conference. Over 1300 attendees (online and in person) from across Greater Manchester and wider afield attended a day in Manchester to listen and discuss the role of physical activity, movement and sport in èveryday life. This provided the opportunity lo share the learning from GM whilst also creating connections with olh6r organisalions and individuals who have a role lo play in supporting Aclive Lives for All. Working wilh colleagues across the country and wider lo share our èxperiences of creating and embeddin9 a movement for movement e.g. launch in North Wales. hll s'.Ilwww. mmovin .co nd-scoll8nd-unite-lo- row-activ -work laces-movemenv Held first Global Community of Practice. An online space lo discuss how lo create who16 system change with other countries. Sp8cific work strand achievements and impacts c8n be seen b810w'. Children and Young People Feel Good Your Way- Designed by young people, the Feel Good Your Way campaign support8d young p8opla to co-creats opportunities for young girls to be aclive and boost their mental health and wellbeing. Headstart Pmgramme Co-funded community bas&d m8nlal lileracy prDgr8mme d81iv&rad across Greater Llanchester in 38 schools (18 primary and 20 secondary) over 240 hours and éngaging over 100 young people. Partners include GM NHS, EFL Trust, Rochdale AFC Community Trusl, Bolton Wanderers in the Community, Foundation 92 and other youth seryice providers Opening School Facility Fund -Dislribuled Department of Education Funding 47 schools across 9 boroughs in Greater Manchester to support more young people to be active in locations which are safe and familiar lo them. Creating Active Schools (CAS} - CAS Framework supports schools lo embed physical activity in policies, systems, behaviours and environments, so that it becomes everyone's responsibility., from pupils, to staff, parents and governor. In GM, we have 4 new schools trained and held the first community of practice attended by 11 schools. Active Adults StrongerThan Worked collaboratively with Salford University on research piece around Strength based exercise messaging in middle age, resulting in a published list of 11 guidelines lo support leisure providers, workplaces, and the health sector when promoting slrength-based activities. Refresh of Active Workpla¢es toolkit and relaunch of lo encourage businesses to allow staff to move more during the working day. Inclusive Participation and Access GM Walking and wheeling fund - invested in 38 organisations across Greater Manchester. The fund aims to improve the health and wellbeing of communities in Greater Manchester by encouraging people who are less active or inactive to walk or wheel le.g. using a wheelchairlmobility aid or pushing a pram) regularly. GM Walking Festival 299 led group walks were offered, hosted by 123 different organisalions and partnerships. Sports Welfare Officer project -Employed two Sport and Physical Activity Welfare Officers as part of national network of over 60 Sport Welfare Officers who will add capacity and expertise to the existing safeguarding work of National Governing Bodies and Active Partnerships.

GREATER MANCHESTER SPORTS PARTNERSHIP "OPERATING AS GREATER MANCHESTER MOVING" MANAGEMENT COMMITTEES. REPORT {INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 National Governing Body of Sport (NGBS) relationships Reconnected with NGBS on individual basls, and reconvened nelwork in Greater Manchester hosting two events attended by 20 NGBS. Actlve Places Place Partnership Secured £2miilion investment to support Place Based work in communities across Greater Manchester. Right to the Streets - Developed and launched Right to the Streets toolkit Co-authored an Age-Friendly Developments Guide on behalf of the Gr68ler Manchester Planning, Ageing and Housing Group. Whole System Integration Health Integration securing £668,339 to lead, support and connect GM Moving and the integrated health care system Building on the previous year's deep dlve evaluation we have been pulling into practice th& 8 practical recommendations of Ihe ways of working thal help lo integrale physical activity via approaches such as PACC (Physical Activity Clinical Champions) and Active Practices. Sharing the knowledge and experiences gained in Greater Manchester to support other places in their thinking around whole system approaches lo create the conditions for Active Lives for All. For example, working with North Wales and sharing Active Soles and Place Partnership approaches. Key role In the natlonal health integration work via the Active Partnership Nelwork including hosting and facililaling the 'Designing Physical Activity into Health and Care Systems, National evenl in Manchester where over 110 people came together lo understand what inlegraling physical activity into health and care systèms looks lik8 in place across the Active Partnerships Network and to help increase connections lo collectively create the conditions through 8 whole systems approach. 'Fanlaslic collaborative culture of learning nurtured Ihroughoul. Vulnerability and challenges recognised while aspiring to drive Uniting the Movement foNard' (feedback in post event evalualionl. Catalysts Designed relatable communications about different approaches Ihal focus on the benefits that movement has on health outcomes. Network of research ambassadors created lo support Place Partnership work and embed evaluation and learning capacity in localities as part of Ihe work. Moving More resource developed and delivered lo 76 individuals across 3Q organisalions. 3 Volunteering Commu nities of Practice wilh attendance from 40 organisalions. Buslness Operations Submilled all evidence as part of the Sport England Code of Governance compliance. This has subsequently been approved GM Moving has now mel all the requirements of A Code for Sports Governance. Created an investment portfollo working with Investec. Fully rnoved back into the House of Sport offices, supporting improvements in cross-leam working, morale and wellbeing. I like to be in the office 3 days/week. So rnuch easier to build relationships and discuss work with people face-to-face. Nice to have flexibility either side of Team Tuesday to fit il around in-person and face-lo-face meetings. Having the choice around where I work is really helpful, but I do also like the fact tha( Tuesday is a regular office day as this holps build relationships across the tearn. Staff SU￿eY November 2023

GREATER MANCHESTER SPORTS PARTNERSHIP "OPERATING AS GREATER MANCHESTER MOVING" MANAGEMENT COMMITTEES. REPORT {INCLUDING DIRECTORS, REPORT) {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Developed our organisational plans to help us to further embed a culture where everyone is valued. listened to and Irealed with care, kindness and respect.. OurPeo le P an provides an overview of the slralegies, commitments, systems and procedures relating lo our Jim of being a great company lo work for and with. OurE ualit E ult Dlversi and Inclusion Plan is intrinsically linked lo the Peo le Plan, going one step further in defining our unbridled commitment lo becoming a more equal, fair, diverse, and inclusive organisalion, which we know will enable us to make belter, more informed decisions, provide wider perspectives. increase innovation and creativity. drive change and improve perfomiance. The Team and Board have co4esigned a commitment statement and sel of ambitions that signify the importance we place on promoting, embedding and advancing EEDI. Improvements across our Staff Survey - 1000/0 of staff still 'strongly agreelagree, that GM Moving is a great place to work. The best place I hav8 worked al, hands down. Not perfect by 8ny me8ns but a great bunch of people who genuinely care about the work Ihat they do and a leadership leam who have created a cullure Ihal staff can be fhemselves and grow in. Staff SuNey, November 2023 Flnanclal revlew Investment from our primary funders was secured. An agreement was signed with Sport England for a 5-year investment 12022-271 and we also secured inveslmenl from both GMCA 1£175,6001 and Greater Manchester Inlegraled Care Partnership {£668,339) each for a duralion of 1 year lo March 2024. Income for the year 2023124 was approximately £3m compared to £3.6m in 2022123 11610 éecrease). Sport England was Greater Manchester Moving's largest funder, ¢ontribLJting £1.8m thls year compared lo £2.2m in the 2022123. This reduction was due lo programmes finishing within the financial year most notably the Together Fund and Safer Streets and a roll forward of investment in Children and Young People delivery from 2022123 into 20231 24. Expenditure on charitable activities for the year was approximately £3.3m, compared lo £3.5m in 2022123 (The decrease of 60/0 was offset by the planned deploymerit of reslricled resepies from the previous year). Al the balance sheet dale, the charity had net assets of £1 .4m, compared to £1.7m al 31 March 2023. As a means lo protect the value of reserves retained as part of the reserves policy. in June 2023, the charity established an investment portFolio1£0.2ml managed through an external management company - Investec. The investment was distributed via an agreed investment policy which considered Environmental, Social and Governance factors and sel out in what areas of business, investment could not be made.. Tobacco Gambling Armaments Animal Testing Fossil Fuels Al the end of March 2024, the investment had grown to £216,000 an increase of 80/0. Cash deposits had increased from £264,000 10 £520,000 during the year ended 31 March 2024. This increase in cash was a result of underspend in some of the projects and the timing of grant receipts al the end of financial year. Trade debtors decreased from £414,000 10 £131,000 during the year ended 31 March 2024. This was due to debtors from the previous financial year12022123} paying oulslanding sums before the end of 2023124. Prepayments and Accrued Income decreased from £882,000 to £33,794 during the year ended 31 March 2024. This was a result of funding being received from Sport England and GMCA in respect of the previous year. The accounting policy with regards lo the Greater Manchester Pension Fund pension scheme has changed during the year ended 31 March 2024. The trustees have obtained the information in relalion to the relevant elements of The Charity's share of the Greater Manchester Pension Fund pension scheme that enables defined benefit accounting to be adopted. Further details on this are sel out in note 20.

GREATER MANCHESTER SPORTS PARTNERSHIP "OPERATING AS GREATER MANCHESTER MOVING" MANAGEMENT COMMITTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Principal funding sources There are 3 princip81 funding sources within the organisalion- A five-year funding agreement with Sport England as a strategic partner up to 2027 A two-year fundin9 agreement with GM Combined Authority up lo March 2026 A three-year funding agreement with GM NHS up to March 2027. As part of the board's decision to reduce financial risks and maximise investment income, the charity continued to invest some of ils reseNes in long term deposit accounts with CAF Bank, Virgin Bank, Metro Bank & ShawBrook Bank as well as a portion of invested low risk secLJrilies.. The charitable company is an adrnilled body of the Greater Manchester Pension Fund. See note 1.12 for further details on the accounting for this scheme. Reserves pollcy The charity has established 8 free resetve policy that focuses on the quantum and liquidity of 8vailable reseNes to ensure sufficient working capital is available and to accommodate the financial impact of the risks the charity may face. Given the significant dependence on our primary funding partners the policy also considers the funds required to address the impact of a material change in funding levels from our primary funding partners. Free reserves exclude reslricled funds and designated funds. and the policy is reviewed annually. For the current year the board of Iruslees have considered the working capital need5 and the palential risks the charity faces and has determined that a free reserves requirement is an amount of £670,000 which should be available in cash or assets we cou I readily liquidate. Al the balance sheet date our free reseNes were £970,000. This shows excess reserves of £299,QOO al the balance sheet date. As part of our slr8legic planning process, the Trustees will continue lo consider how these exc8ss reserves can best be applied over th8 medium term to accelerate our charitable mission. Unrestricted, Restricted and Deslgnated Funds On 31 March 2024, the charity had lolal funds of £1.3m. Of this balance, £970,000 were unrestricted funds and £394.000 were restricted. {Reslricted funds are those funds that have been received for specified purposes and proleclsl. In comparison for the year ended 31 March 2023 there were funds of £1.7m. Of this balance, £931,000 were unreslricled funds and £783,000 were restricted. Future Plans Greater Manchester Moving has developed a business plan which sets oul our purpose, vision and Imissioii, our values and the way we work, who we are and what w8 do. It describes how we support people and partners across the system and outlines our value and contribution to GM Moving in Action. 11 provides an overview of our organisalional priorities over the next 2 years. Purpose Greater Manchester Moving's purpose is Changing Lives Together through Movement. Physical Activity and Sport. Vlslon United communities and more equal and inclusive places in which people can lead happier, healthier and more active lives Mission We lead. support and connect a Greater Manchester system that creates the conditions to enable Active Lives for Operationally, Greater Manchester Moving will continue lo work on ils systemic and delivery roles as outlined in our submission lo Sport England for primary investment as well as delivering against the priority plans which support the ambitions wilhin GM Moving in Action. Within the organisalion, we have identified the foundations which help lo create and sustain a healthy, productive, efficient, high-performing. motivated and progressive organisalion that leads the way, within Greater Manchester and beyond. 10

GREATER MANCHESTER SPORTS PARTNERSHIP "OPERATING AS GREATER MANCHESTER MOVING" MANAGEMENT COMMIThEES' REPORT (INCLUDING DIRECTORS, REPORT) {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Financial sustainability Stakeholder relationships Learning and development Workplace operations Organisalional culture Strategic development These foundations and buSldlng blocks of a high performing organisallon are what we measure ourselves against. 2024-25 Key Areas of Focus In response lo this message from our Chair, "GM Moving is viewed positively and significantly locally, nationally and internationally. There is a sense of permission and invitation to offer something bigger. We could make a more significant contribution and we have more value to add. Currently, there s an informality lo Ihal ask. There is a generosily 8nd openness about how we operate, and a conlinual ask from others for us to share, support learning, coach, metjlor and guide people, organisalions and pla¢es in Iheir work" We are taking greater responsibility for our leadership in Uniting the Movement, and taking positive action, aligned lo our values, lo lead, support and connect within and outside of Greater Manchester. This includes.. Ambitious. confident, progressive leadership on GM Moving and Uniting the Movement. Strategic leadership on policy and influence locally and nationally. Growing, diversifying and slrengihening involvemenl across GM and nationally. Developing a support offer for other places and aligned missions, lo b8118r support and share the18arning in action. Lead. support and connect with strategic leaders in every locality across GM as health integration and place-based working continues lo malure. Continued high qualily delivery of Ihe GM Moving business plan and maintenanc8 of the values, culture and ways of working across the team- learning all Ihe lime about how lo create the conditions for change and lead with a movement for movement with disproportionate influence and impact. Structure, governance and management Greater Manchester Moving is a Company Limited by Guarantee, registered in England and Wales, No. 3258930, registered Charity No. 1059115. It is governed by ils Articles of Association. Greater Manchester Moving was originally consliluled in 1996 las GM Youth Games) and changed ils name in 2000 to GM Sports. The Management Commillee, who are also directors under company law, who served during the year and up to the dale of this report were as follows.. Mr M J Perls MBE Mr W E Heppolelle Mr E W Baker Mr S Bhandari Ms S Brown-Fraser Ms K Calvin-Thomas MsSBMCarrMBE Mr D Cropper Cllr L M Feeley Mr R Mukherjee Mr S C Pleasant MBE Ms J Harrison MrRRoe Mr R D Young MSA Irozuru (Appointed 6 October 20231 (Resigned 23 September 2024) (Appointed 2 December 20231 (Resigned 6 October 20231 (Resigned 6 October 20231 {Appoinled 7 November 20241 11

GREATER MANCHESTER SPORTS PARTNERSHIP "OPERATING AS GREATER MANCHESTER MOVING" MANAGEMENT COMMITTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 12

GREATER MANCHESTER SPORTS PARTNERSHIP "OPERATING AS GREATER MANCHESTER MOVING" MANAGEMENT COMMITTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 The employees who are Gonsidered to be key management personnel are.. Ms H Lever Ms E Holt Mr M Stocks Ms B Sutcliffe Mr R Davis-Boreham Mr J Sarling Mr E Asong Mrs C Grime Chief Executive Strategic Director Strategic Director Isabbalical Leave) Strategic Director Imalernily Leave) Strategic Director Strategic Director (Started July 20241 Finance Director {Resigned March 20241 Head of Finance {Slarted August 20241 Partnership. The Ariicles of Association were amended in 2023 to reflect updated Company Objects and also urrenl legislation. As a Charitable Company, Greater Manchester Moving has a B08rd of Directors who also serve as the Charity Trustees. TrusleeslDireclors are recruited against a skills matrix that defines areas Ihal the company needs represented, lo drive the business plan foNard for the benefit of GM. The Strategic Lead Business Operations acts as Company Secretary. All DirectorslTruslees undergo Induction Training. This is carried out by the CEO and supported by the Str81egic Lead Business Operations. There is 8 comprehensive induction pack which includes Terms of Reference of the Board and Subgroups., Trustee Job Description.. Roles of the Board., Code of Conduct,. Levels of Delegated Aulhorily,. Declaration of Inleresls, and information on Greater Manchester Moving slruclure. Members of the charity guarantee lo contribute an amount not 8xceeding £1 to the assets ol the charity in the event of winding up. The total number of such guarantees on 31 st March 2024 was 12 (2023.'121. The management committee are members of th8 charity, bul this enlilles them only lo voting rights. The management committee have no beneficial interest in the charity. All management committee give their time voluntarily and receive no benefits from Ihe charity. Any expenses reclaimed from the charity are set out in note 12 to the accaunls. 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 ¢ommitlees report directly lo the rnaln Board. The executive functions of the Company are managed by the Executive Team. which collsisls of Hayley Lever (Chief Executive Officer) and four Strategic Directors, The CEO and Directors have delegated powers for the day- to-day management of Greater Manchester Moving. Greater Manchester Moving is an independent company {as Okjllined above) and is part of a wider support network {Ihe Active Partnership Nelworkl. The APNT connect, strengthen and enable Active Partnerships, and as nurturing relationships across different sectors, stakeholders and within government bodies and departments. R81aled parties and relationships with othar organisations Greater Manchester Moving is a Company Limited by Guarantee and a Registered Charily. 11 has no subsidiary undertakings. 11 works closely with a wide range of organisalions and charities lo further ils charitable objects. These include National Governing Bodies of Sport, Active Partnership Network, GM combined Authority. GM Local Authorities, The Integrated Health & Care Partnership, Sport England and other local cross sector organisations. Remuner81ion policy for key managemenl personnel Greater Manchester Moving has a Pay Policy Slalemenl which sets out Greater Manchester Moving's approach to selling the pay of ils employees by identifying the method by which all salaries of employees are determined and who is responsible for ensuring the policy is adhered to. The policy sets out the organisalion context for pay including slating that Greater Manchester Moving uses the nationally negotiated Local Government Public Sector pay spine as the basis for ils 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 Ihe Senior Management Team (and implemenlalion of Cost of Living Allowance increases lo the wider staff leaml is further determined and reviewed by the Greater Manchester Moving Board Nominations & Remuneration Sub-commillee with recommendations being made lo, and agreed by, the wider Board of Trustees. 13

GREATER MANCHESTER SPORTS PARTNERSHIP "OPERATING AS GREATER MANCHESTER MOVING" MANAGEMENT COMMITTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Risk Managgment The Greater Manchester Nfjoving Board of Trustees has the overall responsibility to ensure that sound and effective risk m2n2gemenl and internal control systems are maintained and reviewed for effectiveness. Greater Manchester Moving has created an Audit & Risk Sub-committee which supports the board and has delegated authority lo agree lor, where appropriate, make recommendations) the following.. Oversee and advise the Board on current risk exposures of the company and future risk strategy. 2. Advise the board on th8 company's overall risk appetite, tolerance and strategy, taking account of the financial environment. 3. Keep under review the company's overall risk assessment processes that inform the board's decision making, 4. Sel a standard for the accurate and timely monitoring of risk iyp8s ol critical importance. 5. Review the company's Capability to identify and manage new risk types. 6. Keep under review the effectiveness of the company's internal financial controls and risk management systems. 7. Annually review the organisations risk management and internal control systems lo ensure effectiveness and that the meet the aims for which they were established. 8. Review proposed wrile-offs of aged deblors in excess of £1.000 with decision recommendations lo the full board. 9. Review the company's procedure for delecling fraud. 10. Review the company's procedure for the prevenlion of bribery. Th& Audit & Risk Sub-commillee will then report lo 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-commillee in forming ils own view on the effectiveness of the systems. The Executive Team together with the Strategic Lead Business Operalions are responsible for designing and implementing risk management and internal Gontrol systems lo manage risks with the whole team. The Greater Manchester Moving Risk Management Plan draws on guidance information from the Charity Commission Potential risks to the organisalion are identified and assessed against the impact and likelihood {nel risk). Each risk then has identified control measures resulting in a residual risk score and then if further action is required a target score is provided. The risk register lemplale and the risks identified were updaled resulting in the production of 10 key organisational risks that are reported lo Board on a quarterly basis. Thematically the risks that have been identified are.. Finance- investment and inflation People - capacity and diversity Organisalional - growth and succession planning Operational - Office disaster The Audit & Risk Commitlee will ensure that that there is a robust budgeting and forecasting process lo ensure any shortfalls identified. Trustees are canfidenl that the level of free reserves held by the charity will sufficiently cover any budgetary shortfalls in the short lo medium term. The Company is insured through Howdens (Insurance Broker) and the policies Gover the business risks of the ompany. Fund Raising There were no fund-raising activities within the financial year. 14

GREATER MANCHESTER SPORTS PARTNERSHIP "OPERATING AS GREATER MANCHESTER MOVING" MANAGEMENT COMMITTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Auditors Carpenter Box novaled the provision of audit seNices lo Sumer ALJdilco Limited {"Sumer Audit") during the financial year. The engagement is structured under a Master Services Agreernent, wherein Carpenter Box provides audit services through ils personnel. who carry out the requisite audit procedures. Sumer Audit was first appointed during the financial year ended 31 March 2023 and have been reengaged for the year ended 31 March 2024. They have indicated a willingness lo continue in office and they will be reappointed for the ensuing year. Disclosure of infomiation to auditor Each of the Iruslees has confirmed that there is no information of which they are aware which is relevant lo the audit. bul of which the auditor is unaware. They have further confirmed that they have taken appropriate steps to identify such relevant information and lo establish that the auditor is aware of such information. The management committees, report was approved by the Board of Management Committee. Mr M J Perls MBE Trustee Date.. 15

GREATER MANCHESTER SPORTS PARTNERSHIP "OPERATING AS GREATER MANCHESTER MOVING" STATEMENT OF MANAGEMENT COMMITTEES. RESPONSIBILITIES FOR THE YEAR ENDED 31 MARCH 2024 The management committee, who are also the directors of Grealer Manchester Sports Partnership for the purpose of company law, are responsible for preparing the Management Committees. Report and the financial slalemenls 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 slalements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources ar)d application of resources, including the income and expenditure, of the charitable company for that year. In preparing these financial slalemenls. the management commlltee are required to.. select suitable accountin9 policies and then 8pply them consislenlly; observe the methods and principles in the Charities SORP; make judgements and estimales that are reasonable and prudent., slate whether applicable UK Accounting Standards have been followed, subject lo any material departures disclosed and explained in the financial slalemenls- and prepare th8 financial slalemenls 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 adequate accounting records that disclose with reasonable accuracy al any lime the financial position of the charity and enable them to ensure that the financial slalemenls cormply with the Companies Act 2006. They are also responsible for safeguarding the assets of th8 charity and hence for taking reasor)able steps for the prevention and detection of fraud and other irregularities. 16

GREATER MANCHESTER SPORTS PARTNERSHIP "OPERATING AS GREATER MANCHESTER MOVING" INDEPENDENT AUDITOR'S REPORT TO THE MANAGEMENT COMMITTEE OF GREATER MANCHESTER SPORTS PARTNERSHIP Opinion We have audited the financial statements of Greater Manchester Sports Partnership Ilhe 'charily'l for the year ended 31 March 2024 which comprise the statement of financial aclivilies, the balance sheet, the slalemenl of cash flows and notes lo the financial stalemenls, including significant accounting policies. 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 Slandard applicable in Ihe UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice). In our opinion, the financial slalemenls.. give a true and fair view Df the slate of the charitable company's affairs as al 31 March 2024 and of ils incoming resources and application of resources, including Ils income and expenditure, for the year then ended,, have been properly prepared in accordance wilh 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 audil in accordance with International Standards on Auditing (UK) IISAS IUKII and applicable law. Our responsibilities under those standards are further described in the Auditor's r6sponsibilities for the audit of Ihe financial slatenjenls section of our report. We are independent of the charity in accordance with the elhical requirements that are relevant lo our audit of the financial slalemenls 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 th6 audit evid&nc8 we have obtained is sufficienl and appropriaté to provide a basis for our opinion. Concluslons relatlng to golng concern In auditing the financial slalemenls. we have concluded Ihal the managernenl cornmiltees, us8 of th8 going concern basis of accounting in the preparation of the financial slatemenls is appropriate. Based on the work we have performed, we have not identified any material uncertainties relating lo events or conditions that, individually or collectively, may cast significant doubl on the charity s ability lo continue as a going concern for a period of al least twelve months from when the financial statements are aulhorised for issue. Oui. responsibilities and the responsibililies of Ihe niai)agemerit commillee will) I'especl lo going concern are described in the relevant seGlions of this report. Other information The other information comprises the inlormalion included in the annual report other than the financial s181ements and our auditor's report Ihereon. The managemenl committee are responsible for the other information contained within the annual report. Our opinion on the financial slalemenls does not cover the other information and, except to the extent otherwise explicitly slated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is lo read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial slalements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misslaled. If we identify such material inconsistencies or apparent material mlS5tatemenls. we are required to determine whether this gives rise lo a material misstatement in the financial slalements themselves. If, based on the work we have performed. we conclude that there is a malerlal misslatemenl of this other information, we are required lo report that fact. We have nothing to report in this regard. 17

GREATER MANCHESTER SPORTS PARTNERSHIP "OPERATING AS GREATER MANCHESTER MOVING" INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MANAGEMENT COMMITTEE OF GREATER MANCHESTER SPORTS PARTNERSHIP Opinions on other matters prescribed by the Companies Act 2006 In our opinion, based on the work undertaken in the course of our audit.. the information given in the management commillees, report for the financial year for which the financial statements are prepared, which includes the directors. report prepared for the purposes of company law, is Collslslenl with the financial stalernenls., and the directors, report included within the management committees. report has been prepared in accordance with applicable legal requirements. Matters on which we are required to report by exception In the light of the knowledge and understanding of the charity and ils environment obtained in the course of the audit, we have not identified material misstatements in the directors, report included within the management commillees. report. We have nothing lo report in respect of the following mallers in relation to which the Companies Act 2006 requires us to report lo you if, in our opinion.. adequate accounting records have not been kept, or returns adequale for our audit have nol been received from branches not visited by us., or the financial slalements are not in agreement with the accounting records and returns., or certain disclosures of Iruslees. remuneration specified by law are not made., or we have not received all the information and explanations we require for our audit,, or the management committee were not enlilled lo prepare the financial statements in accordance with the small companies regime and lake advantage of Ihe small ¢ompanies' exemptions in preparing the management committees, report and from the requirement lo prepare a strategic report. Responsibilities of management committee As explained more fully in the slalemenl ol management commillees, responsibilities, the management committee, who are also the dire¢lors of the charity for the purpose 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 thè management committee determine is necessary lo enable the preparation ol financial slalemenls that are free from material misslalemenl, whether due lo fraud or error. In preparing the financial stalemenls, the management committee are responsible for assessing the charity's ability lo continue as a going concern, disclosing, as applicable, matters relaled lo going concern and using the going concern basis of accounting unless the management committee either intend lo liquidate the charitable company or lo cease operations, or have no realistic all8rnalive bul lo do so. Auditor's responsibilities for the audit of the financial statements Our objectives are lo obtain reasonable assurance aboul whether the financial statements as a whole are free from material misstalemenl. whether due lo fraud or error, and lo 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 IUKI will always delecl a material misslatemenl when it exisls. Misslatemenls can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected lo influence the economic decisions of users taken on the basis of these financial stalemenl5. Irregularities. including fraud, are instances of non-compliance with laws and regulations. We design procedLJres in line with our responsibilities, outlined above, to delect material misslatemenls in respect of irregularities, including fraud. The extent lo which our procedures are capable of detecting irregularities, including fraud. is detailed below. In identifying and assessing risks of material misslalemenl in respect of irregularities, including fraud and non- compliance with laws and regulations, our procedures included the following.. Obtaining an understanding of the legal and regulatory framework that the charitable company operates in. focusing on those laws and regulations that had a direct effect on the fsnancial statements and operations., Obtaining an understanding of the charitable company's policies and procedures on fraud risks. including knowledge of any actual, suspected or alleged fraud,. and 18

GREATER MANCHESTER SPORTS PARTNERSHIP "OPERATING AS GREATER MANCHESTER MOVING" INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MANAGEMENT COMMITTEE OF GREATER MANCHESTER SPORTS PARTNERSHIP Discussing among the engagement team how and where fraud might occur in the financial statements and any potential indicators of fraud through our knowledge and understanding of the company and our sector- specific experience. As a result of Ihese procedure5, we considered the opportunities and incentives that may exist within the charitable company for fraud. We are also required lo perform specific procedures lo respond lo the fisk of management ovérride. As a result of performing the above, we identified the following areas as those most likely lo have an impact on the financial statements.. compliance with the UK Companies Acl and Charities Act. In addition to the above, our procedures lo respond to risks identified included the ftsllowing.. Making enquiries of management about any known or suspected instances of non-compliance with laws and regulations and fraud.. Reviewing minutes of meetings of th8 board and sénior managem&nl- Challenging assumptions and judgements made by management in their significant accounting eslimales.. and Auditing the risk of management override of controls. in¢luding through testing journal entries and other adjuslmenls for appropriaténess. Due lo the inherent limitations of an audil, there is an unavoidable risk that some material misslatemenls in Ihe financial slalemenls may not be delecled, even though the audit is properly planned and performed in accordance with the ISAS {UKI. For instance. the further removed non-compliance is from the events and transactions reflected in the financial slalements, the less likely the auditor is lo become aware of il or lo recognise the non-compliance. A further description of our responsibilities is available on the Financial Reporting Council's website al.. hllps.ll www.frc.org.ukJauditorsresponsibilities. This description forms part of our auditor's report. Use of our report This report is made solely lo the charilable company's members, as a body, in accordan￿ with Chapter 3 of Parl 16 of the Companies Act 2006. Our audit work has been undertaken so that we might stale to the Charitat￿e company's members those mallers we are required lo slate to them in an auditor's feport and for no other purpose. To the fullest exlenl permitted by law, we do not accept or assume responsibility lo anyone other than the charitable ¢ompany and the charitable company s members as a body, for our audit work, for this report, or for the opinions we have formed. ()s Kristina Perry FCCA (Senior Statutory Auditor) for and on behalf of Sumer Audit Chartered Accountants Statutory Auditor Worthing .11210+, Sumer Audit is the trading name of SumerAuditco Limited 19-

GREATER MANCHESTER SPORTS PARTNERSHIP "OPERATING AS GREATER MANCHESTER MOVING" STATEMENT OF FINANCIALACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2024 Unrestricted Restricted funds funds 2024 2024 Total Unrestricted Restricted funds funds 2023 2023 Total 2024 2023 Note5 as restated as restated Income from: Donation5 and legacies Charitable activities Other trading activities Investments 1.047.296 1,047,296 175.600 1,657,397 1,832,997 705 705 113.974 113,974 995.052 995,052 175,600 2,362,062 2,537,662 12.088 12,088 7.885 7,885 Total Income 290,279 2,704,693 2,994,972 195.573 3,357,114 3.552,687 Expenditur8 on.. Charitable activities Investments 57,824 3.092.975 3,150,799 331,612 3,335,192 3,666,804 57,000 57.000 11 Total expendlture 57,824 3,092,975 3.150.799 388,612 3,335.192 3,723.804 Net gains on investments 12 16,037 16,037 Net Incomel{expendlturel 248,492 1388,2821 1139,7901 1193,0391 21,922 1171,1171 Transfers between funds 193} 93 10,302 110,302) Other recognlsed galns and losses: Actuarial gainslllossesl on defined benefit pension schemes 1209,0001 1209,0001 2,247,000 2,247,000 Net movement in funds 39,399 (388,1891 {348,7901 2,064,263 11,620 2,075,883 Reconciliation of funds: Fund balances at 1 April 2023 930,840 782,712 1,713,552 11,133,423) 771,092 1362,331 } Fund balances at 31 March 2024 970,239 394,523 1,364,762 930,840 782,712 1,713,552 The slalemenl of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing aclivilies. 20-

GREATER MANCHESTER SPORTS PARTNERSHIP "OPERATING AS GREATER MANCHESTER MOVING" BALANCE SHEET ASAT31 MARCH 2024 2024 2023 Notes Fixed assets Tangible assets Investments 14 15 216,037 216,037 Current assets Debtors Investments Cash al bank and in hand 16 17 164,728 737,561 520,105 1,296,179 730.491 264,021 1,422,394 2,290,691 Creditors: amounts falling due within one year 18 1273,6691 1577,1391 Nel current assets 1.148,725 1,713,552 Total assets less current Ilabllltles 1.364,762 1,713,552 Income funds Reslricled funds Unreslricled funds 21 394,523 970,239 782,712 930,840 1,364,762 1,713,552 The financial statements were approved by the Management Committee on Mrm J Perls M8E Trustee Company registration number 03258930 21

GREATER MANCHESTER SPORTS PARTNERSHIP "OPERATING AS GREATER MANCHESTER MOVING" STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2024 2024 2023 Notes Cash flows from operating activities Cash generated fromllabsort)ed by) operations 25 439,180 {977,2911 Investing activities Purchase of investments Investment income received 1200,0001 23,974 7,885 Net cash (used in}Igenerated from Investlng activities 1176,026) 7,885 Net cash used in financing activities Net increasel{decrease} in cash and cash equivalents 263,154 1969,406) Cash and cash equivalents at beglnnlng of year 994,512 1,963,918 Cash and cash equivalents at end of year 1,257,666 994,512 RelatSng to.. Cash al bank and in hand Short term deposits included in current asset investments 520,105 264,021 737,561 730.491 -22-

GREATER MANCHESTER SPORTS PARTNERSHIP "OPERATING AS GREATER MANCHESTER MOVING" NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Accounting policies Charity information Greater Manchester Sports Partnership is a private company limited by guarantee incorporated in England and Wales. The registered office is Grealer Manchester Moving, House of Sport, Rowsley Street, Manchester, M113FF. 1.1 Accounting convention The financial slalemenls have been prepared in accordance with the charity's articles of association, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in Ihe UK and Republic of Ireland I'FRS 102") and the Charities SORP "Accounting and Reporting by Charities.. Statement of Recommended Practice applicable lo charities preparing their 8ccounls in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021" leffeclive 1 January 20191. The charity is a Public Benefit Enlily as defined by FRS 102. The financial slalemenls are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial slalemenls are rounded lo the nearest £1. The financial slalemenls have been prepared under the historical cost Gonvenlion. The principal accounting policies adopted are sel out below. 1.2 Prlor perlod adjustment The financial statements include a restatement to openlng funds. charitable activities and investments in the comparative period in respect of the change of recognition ol the defined benefit scheme. In previously filed accounts the defined benefit scheme was recognised as a defined contribution scheme. 1.3 Golng concern Al the lime of approving the financial statements, the management commlllee have a reasonable expectation Ihal the charity has adequate resources lo continue in operational existence for the foreseeable future. The Iruslees have considered relevant information, including the charity's principal risks and uncertainties, the annual budget, four year financial forecast and the impact of subsequent events in making their assessment. Based on these assessments and having regard lo the resources availabl8 lo the enlily, the trustees have concluded that there is no material uncertainty and that they can continue lo adopt the going concern basis in preparing the annual report and financial slalemenls. 1,4 Charitable funds Unrestricted funds are available for use al the discretion of the management committee in furtherance of their charitable objectives. Designated funds are unrestricted funds of the charity which the Iruslees have decided al their discretion to sel aside lo use for a specific purpose. Restricted funds are subject lo specific conditions by donors or grantors as lo how they may be used. The purposes and uses of the reslricled funds are sel out in the notes lo the financial slalements. 1.5 Income Income is recognised when the charity is legally enlilled lo il after any performance conditions have been mel, the amounts can be measured reliably, and il is probable that income will be received. Income from government and other grants is recognised when the charity has entitlement of the funds, any performance conditions allached to the grants have been met. il 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 seNice is deferred unlil the criteria for income recognition are mel. 23-

GREATER MANCHESTER SPORTS PARTNERSHIP "OPERATING AS GREATER MANCHESTER MOVING" NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Accounting policies {Continuedl 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. 1.6 Expenditure Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit lo a third party, il is probable that a transfer of economic benefits will be required in selllement, 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 olhar heading. Irrecoverable VAT is charged as a cost against the activity for which the exp6ndilur8 was incurred. Support costs are those functions that assist the work of the charity bul do not directly undertake charitable aclivili8s. Support costs include back office costs. finance, personn81. payroll and governance costs which support the charity's programmes and aclivilies. The bases on which support costs have been allocated are sel out in note 8. 1.7 Tanglble fixed assets Tangible fixed assets costing £1,500 or more are initially measured al cost and subseouenlly measured 81 cost, nel of depreciation and 8ny impairment losses. Depreciation is recognised so as lo write off the cost of assets less their residual values over their useful lives on the following bases.. Fixtures and fittings 2501¢ Slraighl line The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial aclivilies. 1.8 Investments Current asset Investments Current asset investments include cash investments with a maturity of greater than three months from the date of opening of the deposit or similar account. Flxed asset Invèstments Fixed asset investments are initially measured al transaction price excluding transaction costs, and are subsequently measured al fair value al each reporting date. Changes in fair value are recognised in nel incomel(expendilure) for the year. Transaction cosls 8re expensed as incurred. 1.9 Cash and cash equivalents Cash and cash equivalents include cash in hand and bank balances. Cash equivalents are defined as short- term investments Ihal are highly liquid and can be easily converted into a known amount of cash. 24-

GREATER MANCHESTER SPORTS PARTNERSHIP "OPERATING AS GREATER MANCHESTER MOVING" NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Accountlng policies (Continued) 1.10 Financial instruments The charity has elected lo apply the provisions of Section 11 'Basic Financial Inslrumenls. and Section 12 'Olher Financial Instrurnenls Issues. of FRS 102 to all of Sls financial instruments. Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument. FinanGial assets and liabilities are offset, with the nel amounts presented in the financial slalements, when there is a legally enforceable right lo sel off the recognised amounts and there is an intention lo settle on a net basis or lo realise the asset and settle the liability simultaneously. 8aslc financlal assets Basic financial assets, which include debtors and cash and bank balances, are initially measured al Ir8nsaGlion price including transaction costs and are subsequently carried al amortised cost using the effective interest method unless Ihe arrangement conslilules 8 financing transaction, where the transaction is measured al the present value of the future receipts discounted at a market rale of interest. Financial 8ssels classified as receivable within one year are not amortised. Baslc flnanclal Ilabllltles Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constilules a financing Iransaclion, where the debt instrument is measured al the present value of the future paymen15 discounted al a market rale of interest. FinanGI81 liabilities classified as payable within one year are not amortised. Debt instruments are subsequently carried at amortised cost, using the effective interest rale method. Derecognition of financial liabilities Financial liabilities are derecognised when the charity's conlraclual obligations expire or are discharged or cancell8d. 1.11 Employee benefits The cost ol any unused holiday entitlement Is recogni58d in the period in which the employee's services are received. Termination benefits are recognised immediately as an expense when the charity is demonstrably committed lo terminate the employment of an employee or to provide lerminalion benefits. 25-

GREATER MANCHESTER SPORTS PARTNERSHIP "OPERATING AS GREATER MANCHESTER MOVING" NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Accounting pollcles (Continued) 1.12 Retirement benefits The charitable company is an admilled body of the Greater Manchester Pension Fund. The Greater Manchester Pension Fund IGMPF) 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 las amended). Past and present employees are covered by the provisions of the Greater Manchester Pension Scheme. The LGPS is a funded scheme and the assets are held separately from those of the charity in separate Iruslee administered funds. Pension scheme assets are measured at fair value and liabilities are measured on an actuarial basis using the projected unit credit method and discounted al a rate equivalent lo the current ral8 of return on a high quality corporate bond of equivalent term and currency to the liabilities. The actuarial valuations are obtained al least triennially and are updated at each balance sheet dale. The amounts charged lo operating surplus are the current service costs and the costs of scheme inlroduclions, benefit changes, selllemenls and curtailments. They are included as part of staff costs as incurred. Nel interest on the net defined benefit liabililylassel is also recognised in the slalemenl of financial activities and comprises the interest cost on the defined benefit obligation and interest income on Ihe scheme assets, calculated by multiplying the fair value of the scheme assets al the beginning of the period by the rale used to discount the benefit obligations. The difference between the interest income on the scheme assets and the actual return on the scheme assets is recognised in other recogniged gains and losses. If the present value of the defined benefit obligation at the reporting dale is less than the fair value of plan assets at that dale, the plan has a surplus. A plan surplus, as a defined benefit plan asset, is only recognised to the exlenl that11 can be recovered either through reduced contributions in the future or through refunds from the plan. Actuarial gains and losses are recognised irnmedialely in other recognised gains and losses. Crltlcal accountlng estlmates and judgements In the application of the charity's accounting policies, the management committee are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The eslimales and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an on90ing basis. Revisions lo accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods. Incorne from donations and legacies Restricted funds 2024 Restricted funds 2023 Core grant- Sport England 1,047,296 995,052 26-

GREATER MANCHESTER SPORTS PARTNERSHIP "OPERATING AS GREATER MANCHESTER MOVING" NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Income from charitable activities Unrestricted Restricted funds funds 2024 2024 Total Unrestricted Restricted funds funds 2023 2023 Total 2024 2023 Sport & physlcal activity development Grants 175,600 1,657,397 1,832,997 175,600 2,362,062 2,537,662 Performance related grants analysis 2024 2023 Greater Manchester Combined Authority Sport England GMICP Home Office GM Local Authorities Active Partnership Network Bury Council 200.600 732,932 668.339 135.736 9,999 85,391 200,600 1.160,339 668,339 354,348 90,000 52,044 11,992 1,832,997 2,537,662 Other tradlng actlvltles Unrestricted Restricted funds funds 2024 2024 Total Unrestricted Restricted funds funds 2023 2023 Total 2024 2023 Consultancy and onference fees 705 705 12,088 12,088 Investments Unrestricted Restricted funds funds 2024 2024 Total Unrestricted Restricted funds funds 2023 2023 Total 2024 2023 Interest receivable Nel interest on defined benefit pension scheme 23,974 23,974 7,885 7.885 90,000 90,000 113,974 113.974 7,885 7,885 27-

GREATER MANCHESTER SPORTS PARTNERSHIP "OPERATING AS GREATER MANCHESTER MOVING" NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Expenditure on charitable activities 2024 2023 Direct costs Staff costs Training and recruitment Office expenses MIS￿lIaneOUS Professional fees Hire of facilities and rentals Sports programmes Insurance Events Advertising and promotions 1,340,360 18,744 25,530 5,405 4,871 5,849 1,176,312 8,671 13,026 31,529 1,393,510 12,145 22,995 9,929 32,903 9,923 1,460,908 5,000 46,660 199,543 2,630,297 3,193,516 Share of support and governance costs (see note 81 Support Governance 506,408 14,094 457,876 15,412 3,150,799 3,666.804 Analysis by fund Unrestricted funds Restricted funds 57.824 3,092,975 331.612 3,335,192 3,150,799 3,666,804 28-

GREATER MANCHESTER SPORTS PARTNERSHIP "OPERATING AS GREATER MANCHESTER MOVING" NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Support costs Support Governance costs costs 2024 Support Governance costs costs 2023 Staff salaries & travel Training & recruilmenl Office rent & expenses Miscellaneous Professional fees Club development, competitions & coaches Hire of facilities Insurance Advertising and promotion 368,969 31,265 41,575 4,947 41,589 368,969 31,265 41.575 4,947 41,589 327.689 27.128 18,374 1,507 45,341 327,689 27.128 18.374 1,507 45,341 303 2.847 7,474 303 2,847 7,474 6,361 3,316 12,395 6,361 3,316 12,395 7,439 7,439 15,765 15,765 Board expenses Audit & accountancy fees 4,565 9,529 4,565 9.529 4,972 10.440 4,972 10,440 506,408 14.094 520.502 457.876 15,412 473,288 Analysed between Charitable activities 506,408 14.094 520,502 457.876 15,412 473,288 All support costs incurred are allocaled on a direct cost basis lo charitable aclivilies, Governance ¢osls includes payments lo the auditors of £9,529 (2023.. £10,44Ql for audit and preparation of financial slalemenls. Management Committee None of the Iruslees were paid any remuneration or received any other benefits during the current or comparative period for their role as trustees. See note 19 for details of further related party Iransaclions. No expenses were reimbursed to trustees during the CLJrrent or comparative period. During the year Iruslees had their expenses, relating lo board meetings, paid directly lo third parties and this amounted lo £4,685 (2023 - £4,972). 10 Employees The average monthly number of employees during the year was.. 2024 Number 2023 Nurnber 34 29 29-

GREATER MANCHESTER SPORTS PARTNERSHIP "OPERATING AS GREATER MANCHESTER MOVING" NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 10 Employees (Continued) Employment costs 2024 2023 Wages and salaries Social security costs Other pension costs 1.361,972 141,357 206,000 1,120,508 122,691 478,000 1,709,329 1,721.199 The number of employees whose annual remuneration was more than £60,000 Is as follows.. 2024 Numbèr 2023 Number £60,000- £70,000 £100,001- £110,000 11 Investments Unrestricted Restricted funds funds Total Unrestricted Restricted funds funds Total 2024 2024 2024 2023 2023 2023 Nel interest on deflned benefit pension scherne 57,000 57,000 57,000 57,000 12 Gains and losses on investments Unrestricted Unrestricted funds funds 2024 2023 Gainslllosses) arising on.. Revaluation of investments 16,037 13 Taxation The charity is exempl from laxalion on ils activities because all its income is applied for charitable purposes. -30-

GREATER MANCHESTER SPORTS PARTNERSHIP "OPERATING AS GREATER MANCHESTER MOVING" NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 14 Tangible fixed assets Flxtures and fittings Cost Al 1 April 2023 Disposals 23,212 {23,2121 Al 31 March 2024 Depreciation and impairment Al 1 April 2023 Eliminated in respect of disposals 23,212 123.2121 At 31 March 2024 Carrylng amount Al 31 March 2024 Al 31 March 2023 15 Fixed asset Investments Cash in portfolio Cost or valuation Al 1 April 2023 Additions Valuation changes 200.000 16,037 Al 31 March 2024 216,037 Carrylng amount Al 31 March 2024 216.037 Al 31 March 2023 16 Debtors 2024 2023 Amounts falling due within one year: Trade debtors Olher debtors Prepayments and accrued income 130,934 413,704 440 882,035 33,794 164.728 1,296,179 31

GREATER MANCHESTER SPORTS PARTNERSHIP "OPERATING AS GREATER MANCHESTER MOVING" NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 17 Current asset investments 2024 2023 Deposit accounts 737.561 730,491 18 Creditors: amounts falling due within one year 2024 2023 Other taxation and social security Trade creditors Other creditors Accruals and deferred income 35,910 120,218 3,010 114,531 31,519 318,586 90,126 136,908 273,669 577,139 19 Deferred income 2024 2023 Other deferred in¢ome 20,000 D6f8rred income is included in the financial stalem8nls as follows.. 2024 2023 D8ferred income is included within.. Current liabilities 20,000 Movements in the year.. Deferred income al 1 April 2023 Released from previous periods Resources deferred in the year 2,600 12,6001 20,000 Deferred income at 31 March 2024 20,000 Deferred Income relates to income received from British Olymplcs during the year ended 31 March 2024 for activities relating lo the Olympic Games held during July - August 2024. -32-

GREATER MANCHESTER SPORTS PARTNERSHIP "OPERATING AS GREATER MANCHESTER MOVING" NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 20 Retirement benefit schemes Defined benefit schemes The Local Government Pension Scheme {LGPSI is a funded defined benefit pension scheme, with the assets held in separate Irustee-adminislered funds. The agreed contribution rates for future years are 25.40kn for employers and between 5.50'/0 and 12.50 10 for employees. The most recent actuarial valuations of plan assets and the present value of the defined benefit obligation were carried out al 31 March 2022 by Hymans Robertson LLP, Fellow of the Inslilule of Actuaries. This has been used by the actuary in valuing the pensions liability al 31 March 2024. The present value of the defined benefit obligation, the related current setvice cost and past setvice cost were measured using the projected unil credit method. Prlnclpal actuarial assumptions 2024 2023 Discount rale Expected rale of increase of pensions in payment Expected rale of salary increases 4.85 2.75 3.55 4.75 2.95 3.75 The current mortality assumptions include sufficient allowance for future improvements in mortality rates. The assum8d life exp&clalions on retiram8nl age 65 are.. 2024 2023 Years Years Retiring today Males Females 21.5 23.3 21.6 23.5 Retiring in 20 years Males Females 22.6 25.2 22.8 25.4 Amounts recognised In the Statement of Financial Activitles 2024 2023 Current seNice cost Nel interest on defined benefit liabilityllassetl 206,000 {90,0001 478,000 57.000 Total costs 116,000 535.000 -33-

GREATER MANCHESTER SPORTS PARTNERSHIP "OPERATING AS GREATER MANCHESTER MOVING" NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 20 Retirement benefit schemes {Contlnuedl Amounts taken to Other Recognised Gains and Losses 2024 2023 Actual return on scheme assets Less.. calculated inleresl element 1499.0001 318,000 {109,0001 171,000 Return on scheme assets excluding interest income Acluarial changes related lo obligations Effect of changes in Ihe amount of surplus that is restricted {181 ,000} 62,000 {323,0001 (4.144,0001 713,000 1,835.000 Total coslsl{incomel 209,000 (2,247,000} Amounts recognised In the Balance Sheet 2024 2023 Present value of deflned beneflt obligations Fair value of plan assets 4,834,000 4,670,000 17,382,000) {6,505,0001 Surplus In schemè 12,548,000) {1,835,0001 Reslriclion on scheme assets 2,548,000 1,835,000 Total liability recognised 2024 Liabilities al 1 April 2023 Current service cost Benefits paid Contributions from scheme members Actuarial gains and losses Interest cost 4,670,000 206,000 (37,0001 90,000 1323,0001 228,000 Al 31 March 2024 4.834,000 The defined benefit obligations arise from plans which are wholly or partly funded. 34-

GREATER MANCHESTER SPORTS PARTNERSHIP "OPERATING AS GREATER MANCHESTER MOVING" NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 20 Retirement benefit s¢hemes (Continued) 2024 Fair value of assets al 1 April 2023 Reslriclion of assets al 1 April 2023 Interest income Relum on plan assets lexcludSng amounts included in nel inleresll Benefits paid Conlributions by the employer Contributions by scheme mernb&rs Further restriction of assets 6,505,000 11,835.000} 318,000 181,000 137,0001 325,000 go,000 (713,0001 At 31 March 2024 4,834,000 The fair value of plan assets recognised at the reporting period end was comprised as follows: 2024 2023 Equity instruments Debt instruments Property Cash 3,335,460 725,100 386,720 386,720 3,175.600 700.500 420.300 373,600 4,834,000 4,670,000 The accoLJnling policy with regards lo Ihe Greater Manchesler Pension Fund pension scheme has changed during the year ended 31 March 2024. The nel effect of this change Upon expenditure in the Statement of Financial Aclivilies for the year ended 31 March 2023 is ari increase of £199.000 to pension scheme costs for the year and an increase of £57,000 lo investment costs for the year. The total calculated actuarial gain less the asset restriction resulted in an actuarial gain of £2,247,000 for the year ended 31 March 2023. Al 31 March 2024 the fund was in surplus. However, the criteria for the recognition of the surplus as an asset as described in note 1.12 was not met. The scheme's asset has therefore been restricted so as not to recognise a surplus. The nel effect on the Balance Sheet for the year ended 31 March 2023 is nil. 35-

GREATER MANCHESTER SPORTS PARTNERSHIP "OPERATING AS GREATER MANCHESTER MOVING" NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 21 Restricted funds The restricted funds of the charity comprise the unexpended balances of donation5 and grants held on trust subject lo specific conditions by donors as lo how they may be used. At 1 April 2023 In¢oming resources Resour¢es expended Transfers At 31 March 2024 Commonwealth Games CYP Core GM Active Ageing GM School Gamès GMHSCP- MSK LDP Capacity LP Core & Evaluation Primary School Sport Satellite Club SE Workforc8 Tackling Inequali1Ses Volunteer Development Closing the Gap Conference SE Delivery Partner Award Football and Community Multi- Sport Health & Care Integration Moment to Pivot Opening Schools Facility Places and Spaces SE Systematic and Governing Award APNO-Mulli Sports Facilities GM Moving IGMCAI SAFER STREETS Together Fund Welfare Officer Education Investment CYP Positive Social Outcomes Youth VoiceCYP 65 288,917 17,128 85 (28,6351 {2,7301 1260,2821 14,398 140 39,314 62,555 2,503 56,279 4,487 7,075 490 18.047 19.025 140 28,546 64.433 110,768) 1548,0761 11591 549,954 12,3441 {56,279} 13,6511 2.041 {2071 118,0471 {102,6541 836 19,1161 283 88,675 5,046 11,200 65,475 90,000 14,544 2,320 76,500 668,339 9,999 52,044 173,5241 (646,9801 175,0001 136,465) 14,176 86,834 24,999 3Q.123 2,320 46,907 1,047,296 33.349 25,000 135,735 (25,338) 54,600 {1,017,711) {33,349) {25,000) 1135,828) {10,900) (8,7711 (56,0521 1126,9911 1133,5181 76,492 93 36,238 45,829 58,052 126,991 133,518 782,712 2,704,693 13,Q92,9751 93 394,523 36-

GREATER MANCHESTER SPORTS PARTNERSHIP "OPERATING AS GREATER MANCHESTER MOVING" NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 21 Restricted funds (Continued) Previous year: At 1 April 2022 Incoming resources Resources expended Transfers At 31 March 2023 Club Link Maker CMOF- Vets Commonwealih Games CYP Core Daily Mile GM Active Ageing GM Moving - GMCA GM School Games GMHSCP- MSK LDP Capacity LP Core & Evaluation Positive Pathway Primary School Sport Satellite Club SE Workforce Tackling Inequalities Valunteer Development VRU Education Walking & Cycling Closing the Gap Conference SE Delivery Partner Award Football and CommLJnily Multi- Sport Health & Care Integration Moment to Pivot Opening Schools Facility Places and Spaces Safer Streets SE Systematic and Governing Award Together Fund Education Investment CYP Youth Voice CYP 29.971 19.503 6,667 293,570 66,252 11,416 {21,890) {20,283) (6,602) {4,653) 170,535) 5,712 127,6351 {4,2201 {4,8701 (5,9121 {527,2171 114.5191 18,081) 780 65 288,917 4,283 17,128 25,000 2.635 4,223 5,010 45,226 34,534 14,519 2,503 156,536 13,767 13.474 5,541 8.400 39,980 140 39,314 62,555 555,238 2,503 56,279 4,487 7,075 490 137,5801 19,2811 (6,3991 (5,0511 (8,4001 141,9801 131 ,9531 188,6751 (62,677) 2,000 50,000 107,700 18,047 19,025 38,508 668,339 90,000 52,044 20,320 354,348 127.3081 {582,8641 11,200 65,475 90,000 14,544 2,320 {20,000) 137,5001 118,0001 {354,3481 995,Q52 400,565 1948,1451 {364,3261 12,700) 168.058) 46,907 36,239 2,700 68,058 771,092 3,357,114 13,335,192) 110,3021 782.712 -37-

GREATER MANCHESTER SPORTS PARTNERSHIP "OPERATING AS GREATER MANCHESTER MOVING" NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 21 Restricted funds {Continued) The nature and purpose of each restricted funds is as follows.. Club Link Maker is capacity funding for the Salellile Club programme. CMOF. Vets is funding lo support veterans to stay active during transition from armed force to civilian Commonwealth Games is a programme lo maximise the legacy of Birmingham 2022 Commonwealth Games for schools and young people. Key principles being lo deliver physical activity and sport opportunities, tackle inequalilies, provide positive experiences and be a calalysl for local change. CYP Core is funding for leading, supporting and connecting the GM School Games network in order lo ensure Ihal all young people in GM are offered the opportunity to experience the School Games in a formal that suits them. Daily Mile aims lo increase children's activity level through getting schoolchildren to walk or run 15 minutes every day. DfE Volunteering supports the identification and deployment of volunteer coaches and leaders to support schoo15 to deliver the School Games. GM Actlve Agelng aims lo support inactive older people (aged 55+1 lo achieve at least 30 minutes of moderate inlensily physical activity per woek in order lo improve outcornes and build evidence base about this diverse group in terms of their b@haviours and alliludes, how they should be largeled and what approaches do and don't work. GM Moving GMCA is an investment lo create the blueprint for Physical Activity and Sport in Greater Manchester. GM School Games 8UPPOrts an increase in the number of young p80ple in Greater Manchester accessing high quality school competition al lev813, intra, inter, and then counlrywid8. GMHSCP MSK is funding lo pay for workshops, promotion and evaluation of musculoskeletal workshops wlth GM Health and Social Care Partnership aimed al employees from across the GMHSCP network. LDP Capaclty aims to accelerale th8 scale, pace and depth of the broader GM Moving implemenlalion plan by focusino on three specific largel audiences - those aged 5-19 In out of school sellings, people out of work or those al risk of becoming out of work, and those aged 40-60 with, or al risk of, long term health conditions. LP Core & Evaluation is funding lo deliver the core functions of the Local Pilot work, this includes the payment of the core staff and the payment of tho evaluation and training partner. Opening School Facilities is capacity funding lo support the delivery of Ihe National Opening School Facilities programme which funds the opening of school facilities outside of school hours to engage local communitiesllargeted groups. Currently used internally to support co-ordinalion capacity and externally with locality-based capacity leads across GM. Positive Pathway is funding to develop and deliver a new wellbeing strand of the Moving Forces programme over 2 years, including the employment of a Development Officer (part lime) lo manage and deliver the new strand. Prlmary School Sport commissioned lo support schools deploy their share of the Primary School Sport Premium. Regenda Homes is capacity funding for a place-based approach lo activity lo their residents. Satellite Club commissioned to co-ordinate the delivery of the Salellile Clubs programme. School Facilities supports schools lo open up their facilities after Ihe school day (after school, weekends and school holidays). SE Workforce is funding lo invest in developing a workforce infrastructure lo tackle physical inaclivily. Tackling Inequalities is funding from Sport England lo reduce the widening inequalities in sport and physical activity. Focus on 3 key audiences - people on low income. disabled people or people with long-lerm health conditions, and black, Asian or minority ethnic communities. Volunteer Development is volunteering work which has been enhanced from February 2011 and will continue through 2023-24. VRU Education {Pilot) work5 alongside the Greater Manchester violence Reduction Unil {VRU), with funding lo reduce and prevent anti-social behaviour and youth offending, by diverting at risk young people into sport and physical activity. -38-

GREATER MANCHESTER SPORTS PARTNERSHIP "OPERATING AS GREATER MANCHESTER MOVING" NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 21 Restricted funds {Continuedl Walking and Cycling is NHS England funding lo support solLJlions which deliver clinical and financial sustainability across GM and al locality level and improve the health and social outcomes included in the GM Strategic Plan. Young People Forward is funding to support organisalions with existing and new relationships with young people to engage in physic81 activity through the power of sport. Closlng the Gap Conference is funding from Sport England to fund the core functions of the Active Partnership as a systemic partner in the delivery of the Sport England strategy Uniting the Movement. This investment is aligned lo the submission that was made in December 2021 which outlined the vision and objectives of the partnership bolh from system and delivery perspective. SE Delivery Partner Award is capacity funding for Active Lives co-ordination, School Games Operational Lead. Active Education Leads and GM School Games delivery. Football and Community Multi-sport is funding from Sport England to support the secondmenl of member of the Greater Manchester Moving team lo a national role with the Active Partnership network with a remit to help with the delivery of the Football and CommLJnity Mulli Sport facilities {Playzonesl across the country. Health & Care Integratlon is a GM Inlegraled Care Partnership Funding lo continue work of GM Moving in leading, connecting and supporting the whole system and place based work lo enable actlV8 lives for all. Moment to Plvot lolherwise known as the Plvol to Active Wellbeing) is a piece of work which is focused on transforming the leisure seNice across Greater Manchester, to support everyone to live well through movement with sustainable solutions designed together. The investment from the localities is part of a larger collaborative pot consisting of investrnent from Sport England and GM Active lo deliver against three key workslrands.. 1. Public sector leisure services - identifying how across GM, they can adapt lo slay relevant, sustainable and play an increasingly purposeful role in active wellbeing. 2. Public sector leisure workforce identifying how across GM. the workforce can Iransforrn to support the pivot to a¢tive wellbeing Identifying what is needed lo transform the leisure workforce and physical assets into an integral partner within Ihe GM health and care system 3. Providing a framework for local authorities and their GM Active partners lo support prevention and self-management through active wellbeing. To build the Gondilions for success, bringing together all the players in the system and the knowlédge neéded to design solutions for optim81 Uptake and18sting success. Places and Spaces is funding from Sport England lo test an approach lo engage with communities lo support their applications for funding via the Places and Spaces fund i.e. crowdfunding. The investment is focused on communities from Bolton and Manchester. Safer Streets is funding from the Home Office to make streets and public spaces safer and more welcoming for women and girls so they feel a sense of belonging in their community and can live active lives, Ihrough tackling gender-based violence and harassment. SE Systematic and Governing Award is funding from Sport England lo fund the core functions of the Active Partnership as a systemic partner in the delivery of the Sport England strategy Uniling the Movement. This investment is aligned to the submission that was made in December 2021 which outlined the vision and objectives of the partnership both from system and delivery perspective. Together Fund is funding from Sport England lo reduce the widening inequalities in sport and physical activity. Education Investment CYP is a Sport England investment to support the delivery and development of School Games, specifically aimed at Youth Voice, Workforce development. Creating Active Schools ICAS) licences and capacity for a CAS Lead role. Youth Voice CYP is a Sport England investrnent to support the delivery and development of Youth Voice across GM including StreetGames Peer Research Project, LGBTQ+ Training and workforce, GM Youth Combined Authority Projects, Together Fund CYP projects, Youth Justice {VRUI with 2 focus on girls and young women. Primary role is capacity funding to support a strong granular understanding of the place and people, an ability lo broker and facililale a much wider range of relationships, where necessary supporting projects and relationsh￿pS on Sport England's behalf and supporting local authorities by consent. -39-

GREATER MANCHESTER SPORTS PARTNERSHIP "OPERATING AS GREATER MANCHESTER MOVING" NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 22 Analysis of net assets between funds Unrestricted Restricted funds funds 2024 2024 Total Unrestricted Restricted funds funds 2023 2023 Total 2024 2023 Fund balances at 31 March 2024 are represented by.. Investments Current asselsllliabilitiesl 216,037 802,505 216.037 1,148,725 344,485 977,747 735,805 1,713,552 1,018,542 344,485 1,364,762 977,747 735,805 1,713,552 23 Related party transactions There were no disclosable related party transactions during the current or compar81ive perlod, other than those ￿nClUded within management committee note 9. Remuneration of key management personnel The remuneration of key management personnel is as follows.. 2024 2023 Aggregate compensation 557,044 540,118 24 Analysls of changes In net debt The charity had no material debt during the year. 25 Cash generated from operations 2024 2023 {Deficitllsurplus for the year 1348,7901 84,883 Adjustments for.. Investment income recognised in statement of financial activities Fair value gains and losses on investments 123,9741 116,037) (7,8851 Movements in working capital.. Decreasellincrease} in debtors IDecreasellinGrease in creditors Increasel{decreasel in deferred income 1,131,451 {323,4701 20,000 (1,227,752) 176,063 12,600} Cash generated fromllabsorbed by) operations 439,180 1977.2911 -40-

GREATER MANCHESTER SPORTS PARTNERSHIP "OPERATING AS GREATER MANCHESTER MOVING" NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 26 Funds Held as Custodian The charity acts as custodian for the funds of GM Moving in Action. 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 lo ensure the funds are easily identified. Transactions are approved by the following job roles.. Chief Executive Greater Manchester Moving l Executive Lead GM Moving in Aclion, Local Pilot Strategic Lead and Local Pilot Programme Manager. The objective of the GM Moving in Action project is to 'posilively change the lives of people across Grealer Manchester through physical activity and sport. Building from our strengths and through systemwide collaboration reaching a largel of 75 1 of people active or fairly active by 2025" This is consislenl with the objects of Greater Manchester Sports Partnership. The Irusleès do not necessarily make the decisions on how the money is spent,. this is done by the GM Moving in Action Executive which is made up from represenlalives from the following organisalions., Greater Manchester Combined Authority Greater Manchester Health and Social Care Pertnership 10GM Transport for Grea18r Manchester Tameside Council Sport England GM Active Oldham Council Cash al bank of £921,062 {2023.. £968,968). The income and expenditure for GM Moving in Aclian is shown on a cash basis below. It does not form part of the slalutory accounts and is periodically subjecl lo a separate grant audit. 2024 2023 Total Income 1,600.531 1,203,067 Expenditure Active communities Bank charges Engagement Evaluation Marketing & communications Workforce Iransformalion 1,381,948 1,197,306 14 45,000 45,000 63,262 162,935 154,564 143.582 Total expenditure 1,653,145 1.540.466 Surplus I (deficit) 1162,9351 (143,5821 41