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
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-and-learnin
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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
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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.
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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