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2021-03-31-accounts

English Federation of Disability Sport trading as Activity Alliance Trustees’ Report and Accounts For the Year Ended 31 March 2021

Registered Company Number: 03627630 Company Limited by Guarantee Charity Registration Number: 1075180

Pages
CONTENTS
Trustees, advisors and general information 2
Trustees’ Report 3-16
Independent Auditor’s Report 17-22
Statements of Financial Activities 23-25
Balance Sheets 26-27
Cash Flow Statement 28
Notes to the Accounts 29-44

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English Federation of Disability Sport trading as Activity Alliance Trustees’ Report and Accounts For the Year Ended 31 March 2021

Trustees and Advisors

Registered Office

Registered Office Auditors SportPark, Loughborough University, Cooper Parry Group Limited 3 Oakwood Drive, Statutory Auditors Loughborough, Park View Leicestershire One Central Boulevard LE11 3QF Solihull B90 8BG

Chair Bankers Samantha Orde Barclays Bank plc Staffordshire & South Cheshire Unit 3 (Ground Floor), Honorary President Riverside 2, Baroness Tanni Grey-Thompson DBE Campbell Road, Stoke on Trent ST4 4RJ

Honorary Vice President

John Amaechi OBE

Company Secretary and Chief Executive

Barry Horne

Trustees who served during the Financial Year 2020/21, or joined before the date when the accounts are signed:

Ms Samantha Orde OBE Mr Rob J Belbin Ms Genny Cotroneo Mr James Daly Dr Phil A Friend OBE Ms Janet Inman Ms Tracey McCillen (stepped down on 6 October 2020) Ms Maria Palmer (stepped down on 6 October 2020) Ms Fran K Williamson Mr Piers Martin Ms Hilary Farmiloe Ms Lucy Moore (appointed on 6 October 2020) Ms Andrea Dando (appointed 23[rd] June 2021)

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English Federation of Disability Sport trading as Activity Alliance Trustees’ Report and Accounts For the Year Ended 31 March 2021

Trustees’ Report

The Trustees present their report and accounts for the year ended 31 March 2021.

The financial statements comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association, and Accounting and Reporting of Charities: Statements of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

Introduction

As for so many other organisations, 2020/21 has been a year like no other. We have had to adjust our ways of working internally and externally. Finding new ways to continue to work alongside partners, deliver our portfolio of projects and programmes, while seeking to strength our impact and profile disabled people had a voice in these challenging times.

The Charity’s purpose has continued to be focused on reducing the inequalities that exist between disabled and non-disabled people in sport and activity.

Following a strategic review, within which we engaged with our key stakeholders we were able to define a more focused vision and agreed objectives. 2020/21 was the first year with our new agreed vision concentrating on closing the fairness gap for disabled people in sport and activity.

As part of the embedding of our new vision, we were able to define greater clarity in our Theory of Change model and align this to strengthening the ways in which we measure our impact. We appointed Trust Impact to lead on this area of work. The culmination of this process was the development of a framework setting the basis for our new strategy to be launched in the early part of 2021/2022 financial year.

Following the earlier review of Activity Alliance’s membership structure and underpinned by our strategic review we developed new membership categories. We were also able to confirm our approach to relationship management to be embedded in the new financial year.

The Sport England Active Lives report published in April 2021 confirmed that inactivity for disabled people (42.5%), including those with long-term

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English Federation of Disability Sport trading as Activity Alliance Trustees’ Report and Accounts For the Year Ended 31 March 2021

health conditions was twice as high as that for non-disabled people (22.9%). of disabled people. Around the same time of this data being published, we were plunged into our first ‘lockdown’ and we recognised early on that the COVID-19 pandemic was not only going to dramatically affect the sport and activity sector but would also have a disproportionate impact on disabled people.

During 2020/21 we continued to effectively deliver and manage a collective programme award value of £6m and further details are on page 6. In 2020/21 we continued to use the Sport England exchequer investment to focus on:

Given the scale of impact caused by the COVID-19 pandemic we welcomed the rapid response and clarity from Sport England in confirming the rollover funding for the 2021/22 period. Further to this we look forward to working with them in 2021 to develop a new funding submission for our activity beyond April 2022.

During the summer months of 2020 we needed to take advantage of the Government’s furlough scheme for our two events staff. This was required to protect our budget as no external events could take place nor income for events be received.

Our impact report for 2020/21 outlining the work of the organisation throughout the year in more detail will be available from October 2021 following our Annual General Meeting. Following this it can be found at:

Our core areas of expertise and experience have enabled us to build a strong resource base to support organisations in the following areas:

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English Federation of Disability Sport trading as Activity Alliance Trustees’ Report and Accounts For the Year Ended 31 March 2021

Organisational Impact

Our delivery areas are underpinned by strong governance and accountability, robust systems and processes and a passionate and talented workforce, both paid and unpaid.

Although broad in scope, our work is aligned to our vision of enabling fairness for disabled people in sport and activity.

Marketing & Communications

Since April 2020 Activity Alliance has prioritised our response to the Coronavirus pandemic. We built this through our communications channels so stakeholders are kept informed and engaged.

During this time, there was a high dependency on digital communications for national and local organisations. Many called upon our expertise to reduce the digital divide through our inclusive communications expertise. We supported Sport England and ukactive with their campaigns Join the Movement and Fit Together. We also recorded a series of bitesize presentations on inclusive communications to make our resources more accessible and easier to digest.

In November 2020, we streamed a large virtual event with more than 500 people watching live. The event was a powerful mix of disabled people and key leaders calling for a more inclusive response to the COVID-19 pandemic across the sport and leisure sector. It featured headline speakers from the sporting world and beyond, including Tim Hollingsworth - CEO Sport England, Huw Edwards - CEO ukactive, Baroness Tanni Grey-Thompson - Activity Alliance Honorary President and Channel 4’s Alex Brooker. It was an important exemplar in accessible events too, providing live subtitles and BSL translation.

Research and Insight

We undertook the second edition of the Annual Disability and Activity Survey culminating with a formal launch in February 2021. This survey tracks the perceptions and experiences of disabled people in sport and physical activity, and, crucially for this year, shows the impact of COVID-19. Using online meetings, we have presented and discussed the findings with hundreds of stakeholders. The project will take place again in 2021-22.

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English Federation of Disability Sport trading as Activity Alliance Trustees’ Report and Accounts For the Year Ended 31 March 2021

To help the sector’s understanding of the impact of COVID-19 on disabled people we released five editions of the ‘Impact of COVID-19 on disabled people’ resource from August 2020 – March 2021. Using secondary research, we provided up-to-date information to our partners on the wellbeing, activity levels and behaviours of disabled people. This was presented at several online events.

Our research and engagement teams, worked together to produce and disseminate two research-based resources: the ‘Supporting disabled people from low-income households to be active’ factsheet in July and the ‘Inclusive activity: Taking a person-centred approach’ in September.

We completed independent commissioned evaluations of two programmes (Inclusive PE and the Premier League Disability Fund) in 2020. We have conducted evaluation of all of our online events to show their impact, and completed all planned internal evaluation (the 2020 stakeholder survey, board survey, equal opportunities survey, and staff survey).

Events

2020/2021 continued as a challenging year for events and fundraising with many events postponed or cancelled. Our regular major events of Junior Athletics and Para Swimming were cancelled for the year. Likewise, our fundraising activity was also heavily curtailed with the London Half, London Marathon, Manchester Half and the Manchester Marathon all being postponed to 2021.

Despite these challenges with the delivery of external events our expertise was utilised across the organisation in the delivery of internal events and externally in a consultancy capacity. Major internal events included the November webinar an Inclusive response to covid 19, the Annual Survey presentation, GOGA Coffee Morning and the Membership transition Webinar and externally we have supported British Triathlon with inclusive delivery workshops and International Rugby Football League with profiling workshops and online classification training.

Strategic Partnerships

Activity Alliance continues to support organisations to improve their products, programmes and services to disabled people and to gain insight into new influencer organisations. The latter allowed us to upskill staff to understand the physical activity sector landscape and language, thus further enhancing our reach and impact. The sectors we worked with varied from devolved governments (such as West Midlands Combined Authority, Liverpool City Region, Greater Manchester Combined Authority), voluntary

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English Federation of Disability Sport trading as Activity Alliance Trustees’ Report and Accounts For the Year Ended 31 March 2021

and charitable sectors, (such as MIND, Richmond Group) as well as the health and wellbeing sector (such as Public Health England, Integrated Care Systems).

In 2020/21 Activity Alliance co-ordinated 12 engagement forums across England. As well as these forums, we developed and piloted Lead in a virtual setting.

In England we delivered Lead to 4 organisations:

Programme Management

In 2020/21 Activity Alliance launched the delivery of GOGA phase 2, concluding in December 2023. This investment has seen the engagement of 21 localities across the UK and a further £5m investment from Spirit of 2012 (£3m), Sport England (£1m) and the London Marathon Charitable Trust (£1m). The flexibility of funding to be able to reprofile expenditure to respond to the challenges of delivering community based activity during Covid-19 restrictions was crucial to our ability to maintain this groundbreaking programme.

In 2020/21 Activity Alliance continued to support the role out of the Secondary Teacher Training (STT) programme in partnership with Sport England. By the end of March 2021, £263k of £492K lottery funding has been received from Sport England for this programme.

Activity Alliance continued to lead on the Inclusive Activity Programme. In 2020/21 (the final full year of current investment), as a response to Covid, Activity Alliance developed a new delivery model. Online classrooms were launched in September 2020 and the eLearning in January 2021, which enabled the delivery of virtual learning to in excess of 1400 learners). By the end of March 2021, £298K of the total lottery funding of £450K was received from Sport England.

Activity Alliance continues to deliver the Sainsbury’s Inclusive PE programme, with programme extension granted to December 2021.

Structure, Governance and Management

The Charity is a company limited by guarantee, governed by a Memorandum and Articles of Association.

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English Federation of Disability Sport trading as Activity Alliance Trustees’ Report and Accounts For the Year Ended 31 March 2021

The Company’s objects and Articles of Association as submitted to the Charity Commission and Companies House follow that:

• An external evaluation of the Board is carried out every four years, the most recent being done in April 2019.

• 33% of the Trustees are Member nominated Trustees, and all recruitment is made by open advertisement followed by application and interview.

Changing Times

We welcomed Lucy Moore to the Board of Trustees and continued to seek the appointment of a Trustee with financial expertise following a period of recruitment. We also continued to search for an individual to act as an independent Trustee for our trading company. The transitional nature of the year the saw an interim Director support the activities previously undertaken by Deputy Chief Executive. Kirsty Clarke joined in November 2020 as Director of Innovation and Business Development to oversee the operational areas of the business, Marketing and Communications, Research and Insight, Events and Corporate Services.

Plans for the future

At Activity Alliance we continue to be hugely passionate about making a difference to the lives of disabled people. Through the launch of our strategy planned for early 2021/22 we shall demonstrate our determination in accelerating the improvements required for disabled people to live active lives. The level of inactivity among disabled people in England is still roughly twice that of non-disabled people and the full impact of the COVID-19 pandemic still yet to be fully felt our job, while even more challenging has never been so important.

Our tightened focus to achieve a single long-term vision of achieving Fairness for disabled people in sport and activity will inform everything we do. We will close the gap between disabled people’s level of inactivity and

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English Federation of Disability Sport trading as Activity Alliance Trustees’ Report and Accounts For the Year Ended 31 March 2021

that of non-disabled people. We will make that change in a generation through our organisational goals of:

  1. Embedding inclusive practice into organisations

  2. Changing attitudes towards disabled people in sport and activity

Our activity will continue to be insight-led, supporting our members drive organisational improvement and amplify the voices of disabled people.

While the size of the Charity has stabilised we have focused efforts on creating opportunities for disabled people, an area of work we are keen to continue particularly aligned to graduate and apprenticeship programmes.

As we continue to feel the impact of the COVID-19 global pandemic our focus will be to ensure that disabled people remain at the heart of the sectors considerations in rebuilding.

After a year of COVID-19, additional risks and challenges have been presented to the charity. We continue to apply new learning about the ways we work now and in the future.

Statement of Trustees’ Responsibilities

The Trustees (who are also Directors of Activity Alliance for the purposes of company law) are responsible for preparing the Trustees’ Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

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

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English Federation of Disability Sport trading as Activity Alliance Trustees’ Report and Accounts For the Year Ended 31 March 2021

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

The Trustees are responsible for the maintenance and integrity of the corporate and financial information included on the Charitable Company’s website. Legislation in the United Kingdom governing the preparation and dissemination of the financial statements may differ from legislation in other jurisdictions.

In so far as the Trustees are aware:

Appointment of Trustees

Under Article 14 of the Articles of Association, the Board will be fully reflective of the community the Charitable Company ultimately serves by being appropriately representative of disabled people and equality principles as set out in the Equality Act 2010. Each Board member may serve a maximum three terms of three years each. No appointment shall exceed a period of nine years unless in exceptional circumstances.

Advertisements for Trustee positions are posted on relevant social media platforms and recruitment websites as well as our own. A selection process is managed by the Nominations Group and final decisions are made by the Board or Members as appropriate.

Trustee appointments are made in line with Tier 3 Code for Sports Governance and our Equality, Equity and Diversity Statement.

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English Federation of Disability Sport trading as Activity Alliance Trustees’ Report and Accounts For the Year Ended 31 March 2021

Trustee induction and training

Once new Trustees have been appointed, they go through an internal induction process where they are invited to meet key employees and other Trustees. During their induction, new Trustees are briefed on their legal obligations under charity and company law. Trustees attended finance training this year to increase their understanding of and processes involved in organisational financial planning and management.

Pay Policy

The Board of Directors are the Charity’s Trustees. The senior management team comprises key management personnel of the Charity who are in charge of directing, running and operating the Trust on a day-to-day basis. All Trustees give their time freely and no Trustee received remuneration in the year. Details of Directors’ expenses and related party transactions are disclosed in Note 10 to the accounts.

Any review of the Chief Executive’s remuneration would be carried out by the Nominations Group in consultation with the Chair and any recommendations would require Board approval. There was no review in 2020/21.

Organisation

The governing body of the Charity is the Board of Trustees, which met five times during the financial year 2020/21. There are two standing Board SubCommittees. The Finance, Audit, Risk and Governance Committee (FARG) which met three times during the year and the Nominations Group which met six times during the year.

The Chief Executive is appointed by the Trustees to manage the day-to-day operations of the Charity. To facilitate effective operations, the Chief Executive has delegated authority, within terms approved by the Trustees, for operational matters including finance, employment and performance related activity.

Risk and Internal Control

The Trustees have overall responsibility for ensuring that the Charity has an appropriate system of controls, financial and otherwise. Due to the continuing nature of the COVID-19 pandemic the Trustees have had an ongoing responsibility to consider the impact to the Charity. These considerations have increasingly concerned what mitigating steps the

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English Federation of Disability Sport trading as Activity Alliance Trustees’ Report and Accounts For the Year Ended 31 March 2021

organisation was putting in place to safeguard the business and its workforce.

Trustees are also responsible for safeguarding the assets of the Charity and taking reasonable steps for the prevention and detection of fraud and other irregularities providing reassurance that:

  1. The Charity complies with relevant laws and regulations.

  2. Its assets are safeguarded against unauthorised use or disposition.

  3. Proper records are maintained, and financial information used within the Charity or for publication is reliable.

As part of the Charity’s risk management process the Trustees acknowledge their responsibility for the Charity’s system of internal control and for reviewing its effectiveness while recognising that such a system is designed to manage rather than eliminate the risk of failure to achieve the Charity’s objectives and that there is reasonable (not absolute) reassurance against material loss. The Trustees, through a process of financial procedures, have set policies, which outline the responsibility of management to implement the Trustees’ policies. The Finance, Audit, Risk and Governance Committee (FARG), through a regular risk register review, monitors all risks faced by the group and reports to Board having identified and evaluated risks for consideration including the following:

  1. The consideration of the type of risks the Charity is facing.

  2. The level of risk, which they regard as acceptable.

  3. The likelihood of the risks materialising.

  4. The Charity’s ability to reduce the incidence and impact of risks that do materialise.

  5. The costs of operating particular controls relative to the benefits that would accrue from their implementation.

  6. Arrangements for monitoring and reporting on risk and control matters together with details of any corrective action that may be deemed necessary.

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English Federation of Disability Sport trading as Activity Alliance Trustees’ Report and Accounts For the Year Ended 31 March 2021

Financial Review 2020/21

Income

Group income for 2020/21 amounted to £1,984k (2019/20 £3,715K), a decrease of £1,731K (46%), on last year. Sport England remained one of Activity Alliance’s largest funders, contributing £1,214K (2019/20 £1,214K) of Exchequer funding for the financial year. Spirit of 2012 provided £172K, London Marathon Charitable Trust provided £162K, Sport England National Lottery provided £61K (2019/20 £1,637K) of funding of the “Get Out Get Active” (GOGA) programme.

For the Activity Alliance Charity only, income for 2020/21 amounted to £1,884K (2019/20 £3,521K), down £1,637K (46%) on last year, which is consistent with the decreased Group income.

There have been no significant fundraising activity involving the general public.

Expenditure

Charitable expenditure for the Group for 2020/21 amounted to £2,750K (2019/20£2,898K), down £148K (5%) on last year.

Charitable expenditure for the Activity Alliance Company only, during 2020/21 amounted to £2,650K (2019/20 £2,705K), a decrease of £54K (2%) on last year (2019/20 £2,705K).

Reserves

Total reserves as at 31 March 2021 were £612K (2019/20 £1,378K) a decrease of £766K.

Restricted reserves as at 31 March 2021 amounted to £174K 2019/20 (2019/20: £993K). Details of restricted reserves are given under Note 19.

Unrestricted reserves as at 31 March 2021 totalled £438K (2019/20 £385K), an increase of £53K.

Further details of the Activity Alliance reserve policy can be found below.

Public Benefit Statement

The Trustees confirm that they have complied with the duty in section 4 of the Charities Act 2011 to have due regard to the Charity Commission’s general guidance on Public Benefit, Charities and Public Benefit.

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English Federation of Disability Sport trading as Activity Alliance Trustees’ Report and Accounts For the Year Ended 31 March 2021

Activity Alliance’s charitable purpose, contained within its objects, is to promote a wider understanding of the needs of disabled people in the field of sport and physical recreation. The Trustees ensure that this purpose is carried out for the public benefit by delivering services that fit within the core funding received for this purpose. The Trustees also ensure that funds received for specific purposes are treated as restricted income and expenditure and also comply with the requirement that projects carried out aside from core targets are for the public benefit.

Reserves Policy

The Reserves Policy remains as unrestricted funds not committed or invested in fixed assets at a level equivalent to three months of operating costs. This equates to approximately £368K.

As at 31 March 2021, the unrestricted reserves not invested in fixed assets (“free reserves”) were £431K (2020 £376K)

Investment Policy

It is the requirement of the Trustees that surplus funds generated from time to time should be invested at minimal risk to the organisation. As a consequence, no investment is made in any form that is liable to suffer adverse market variations. The Trustees have considered the impact of COVID-19 and are confident that the Charity’s investments which are in short-term fixed interest accounts are unaffected for the short-term period of 12-18 months.

Funds considered surplus from time to time are invested on a short- or medium-term fixed interest basis to comply with this requirement. Interest received on deposits of this nature generated £1.7K during 2020/2021 (2019/2020 £3.2K).

Related Parties

English Federation of Disability Sport (EFDS) trading as Activity Alliance is a Charity registered with the Charity Commission. It has a trading subsidiary called English Federation of Disability Sport Events Management Limited (EFDS EM, Company Number 05905541), for the receipt of commercial sponsorship, and any surplus is gift aided to the parent company.

The English Federation of Disability Sport Events Management Limited is a private company limited by shares with a share capital of £1,000, all the

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English Federation of Disability Sport trading as Activity Alliance Trustees’ Report and Accounts For the Year Ended 31 March 2021

shares owned by the English Federation of Disability Sport. The Company was incorporated on 14 August 2006 and is VAT registered.

At 31 March 2021, Activity Alliance’s Member organisations were:

We have agreed a new membership process that allocates a relationship lead from Activity Alliance to ensure regular communication with members is ensured. Full, Associate and local members are supported in understanding our values and goals and can evidence their commitment to these goals by demonstrating their commitments and actions in supporting this movement. All existing members are transitioning and being supported within this process over the coming year with new members adopting our new procedures.

English Federation of Disability Sport trading as Activity Alliance Trustees’ Report and Accounts For the Year Ended 31 March 2021

Auditors

The auditors, Cooper Parry Group Limited, will be proposed for reappointment in accordance with section 485 of the Companies Act 2006.

The Trustees’ Report has been prepared in accordance with the special provisions relating to companies subject to the small companies’ regime within Part 15 of the Companies Act 2006.

On behalf of the Board of Trustees.

Samantha Orde

Chair

Date: 8 September 2021

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English Federation of Disability Sport trading as Activity Alliance Trustees’ Report and Accounts For the Year Ended 31 March 2021

Independent Auditor’s Report to the members of English Federation of Disability Sport

Opinion

We have audited the financial statements of English Federation of Disability Sport (“the Parent Charitable Company”) and its subsidiaries (“the Group”) for the year ended 31 March 2021 which comprise the group statement of financial activities, the consolidated and company only balance sheet, the consolidated cash flow statement and notes to the financial statements, including a summary of 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 Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

Basis for opinion

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

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Independent Auditor’s Report to the members of English Federation of Disability Sport (continued)

Conclusions related to going concern

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

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the Group and Parent Charitable company’s ability to continue as a going concern for a period of at least 12 months from when the financial statements are authorised for issue.

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

Other information

The other information comprises the information included in the Report of the Trustees, other than the financial statements and our auditor’s report thereon. The directors are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

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

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English Federation of Disability Sport trading as Activity Alliance Trustees’ Report and Accounts For the Year Ended 31 March 2021

Independent Auditor’s Report to the members of English Federation of Disability Sport (continued)

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the Group and the Parent Charitable Company and its environment obtained in the course of the audit, we have not identified material misstatement in the Report of the Trustees.

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

Responsibilities of directors

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

In preparing the financial statements, the directors are responsible for assessing the Group’s and the Parent Charitable Company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Directors either intend to liquidate the Group or the Parent Charitable Company or to cease operations, or have no realistic alternative but to do so.

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Independent Auditor’s Report to the members of English Federation of Disability Sport (continued)

Auditor’s responsibilities for the audit of the financial statements

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

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

Our assessment focussed on key laws and regulations the Group and Parent Charitable Company has to comply with and areas of the financial statements we assessed as being more susceptible to misstatement. These key laws and regulations included but were not limited to compliance with the Companies Act 2006, Charities Act 2011, taxation legislation, data protection, anti-bribery and employment legislation.

We are not responsible for preventing irregularities. Our approach to detecting irregularities included, but was not limited to, the following:

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English Federation of Disability Sport trading as Activity Alliance Trustees’ Report and Accounts For the Year Ended 31 March 2021

Independent Auditor’s Report to the members of English Federation of Disability Sport (continued)

Whilst considering how our audit work addressed the detection of irregularities, we also considered the likelihood of detection based on our approach. Irregularities arising from fraud are inherently more difficult to detect than those arising from error.

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

A further description of our responsibilities for the audit of the financial statements is located at the Financial Reporting Council’s (“FRC’s”) website at: https://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.

Use of our report

This report is made solely to the Charitable Company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we

might state to the Charitable Company’s members those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to

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anyone other than the Charitable Company and the Charitable Company’s members, for our audit work, for this report, or for the opinions we have formed.

Glen Bott (Senior Statutory Auditor)

For and on behalf of:

Cooper Parry Group Limited

Chartered Accountants & Statutory Auditors

Park View One Central Boulevard Blythe Valley Business Park Solihull West Midlands B90 8BG

Date: 08 September 2021

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English Federation of Disability Sport trading as Activity Alliance Trustees’ Report and Accounts For the Year Ended 31 March 2021

Group Statement of Financial Activities Including Income and Expenditure Account For The Year Ended 31 March 2021

Unrestricted Restricted Restricted Total Total
Funds Funds 2021 2020
Note £ £ £ £
Income
Donations and 3 35,152 - 35,152 28,236
legacies
Other trading 4 22,939 - 22,939 93,235
activities
Investments 5 1,731 - 1,731 3,237
income
Income from
charitable 6 1,214,495 709,755 1,924,250 3,589,895
activities
Total incoming 1,274,317 709,755 1,984,072 3,714,603
resources
Expenditure
Expenditure on
charitable 2,846,354
activities 1,200,465 1,528,646 2,729,111
Costs of raising 21,268 - 21,268 52,004
funds
Total expenditure 7 1,221,733 1,528,646 2,750,379 2,898,358
Net movement in 52,584 ( 818,891) (766,307) 816,245
funds
Reconciliation of
Funds
Funds Balance at 1 385,229 992,666 1,377,895 561,650
April 2020
Total funds 19 437,813 173,775 611,588 1,377,895
carried forward at
31 March 2021

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English Federation of Disability Sport trading as Activity Alliance Trustees’ Report and Accounts For the Year Ended 31 March 2021

All of the activities of the Charitable Company are classified as continuing. The notes on pages 29-44 form part of these financial statements.

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English Federation of Disability Sport trading as Activity Alliance Trustees’ Report and Accounts For the Year Ended 31 March 2021

Statement of Financial Activities (Parent Charitable Company Only) Including Income and Expenditure Account For The Year Ended 31 March 2021

Unrestricted Restricted Total Total
Funds Funds 2021 2020
£ £ £ £
Income
Donations and legacies 35,152 - 35,152 28,236
Other trading activities 4,800 - 4,800 81,335
Investments income 1,731 - 1,731 3,237
Income from charitable
activities 1,214,495 627,980 1,842,475 3,408,395
Total incoming resources 1,256,178 627,980 1,884,158 3,521,203
Expenditure
Expenditure on charitable 1,182,326 1,446,871 2,629,197 2,652,954
activities
Costs of raising funds 21,268 - 21,268 52,004
Total expenditure 1,203,594 1,446,871 2,650,465 2,704,958
Net movement in funds 52,584 (818,891) (766,307) 816,245
Reconciliation of Funds
Fund Balance at 1 April 2020 385,229 992,666 1,377,895 561,650
Total funds carried forward 437,813 173,775 611,588 1,377,895
at 31 March 2021

All of the activities of the Charitable Company are classified as continuing. The notes on pages 29-47 form part of these financial statements.

25

English Federation of Disability Sport trading as Activity Alliance Trustees’ Report and Accounts For the Year Ended 31 March 2021

Group Balance Sheet - Company Number: 03627630 As at 31 March 2021

As at 31 March 2021
Notes
Fixed Assets
Tangible Assets
12
Current Assets
Debtors
13
Investments
14
Cash at bank and in hand
Creditors: amounts falling
due within one year
15
Net current assets
Total assets less current
liabilities
The funds of the Charity
Restricted funds
Unrestricted funds
Total Charity funds
16		 £
82,689
196,183
622,854		 2021
£
6,337

605,251		 £
149,491
195,097
1,280,638		 2020
£
9,321
1,368,574
901,726
296,475		 1,625,226
,
256,652
611,588 1,377,895
173,775
437,813		 992,666
385,229
611,588 1,377,895

These financial statements have been prepared in accordance with the provisions applicable to small companies within Part 15 of the Companies Act 2006.

The notes on pages 29-44 form part of these financial statements.

Approved by the Board of Trustees on 8 September 2021 and signed on its behalf by:

Samantha Orde, Chair

26

English Federation of Disability Sport trading as Activity Alliance Trustees’ Report and Accounts For the Year Ended 31 March 2021

Balance Sheet (Parent Charitable Company Only) – Company Number: 03627630


Company Number: 03627630
As at 31 March 2021
Notes
Fixed Assets
Tangible Assets
14
Current Assets
Debtors
15
Investments
16
Cash at bank and in hand
Creditors: amounts falling
due within one year
17
Net current assets
Total assets less current
liabilities
The funds of the Charity
Restricted funds
Unrestricted funds
Total funds
19		 £
314,342
197,183
253,291		 2021
£
6,337


605,251		 £
305,815
196,097
1,057,658		 2020
£
9,321
1,368,574
764,816
159,565		 1,559,570
190,996

611,588 1,377,895
173,775
437,813		 992,666
385,229
611,588 1,377,895

These financial statements have been prepared in accordance with the provisions applicable to small companies within Part 15 of the Companies Act 2006.

The notes on pages 29-44 form part of these financial statements

Approved by the Board of Trustees 8 September 2021 and signed on its behalf by:

Samantha Orde, Chair

27

English Federation of Disability Sport trading as Activity Alliance Trustees’ Report and Accounts For the Year Ended 31 March 2021

Group Statement of Cash Flows As at 31 March 2021

Note
Income for the reporting periods (as per
the statement of financial activities)
Adjustments for:
Depreciation
Investment income
Increase in debtors
Increase in creditors
Net cash flow from operating activities
Cash flows from investing activities:
Investment income
Purchase of fixed assets
Net cash flow from investing activities
Net increase/(decrease) in cash
Cash and cash equivalents at 1 April 2020
Cash and cash equivalents at 31 March 2021
Cash and cash equivalents consists of:
Cash at bank and in hand
Current asset investments
16		 2021
2020
£
£
(766,307)
816,245
2,984
3,791
(1,731)
(3,237)
66,803
21,452
39,822
55,741
(658,429)
893,992
1,731
3,237
0
(5,432)
1,731
(2,194)
(656,698)
891,797
1,475,735
583,938
819,037
1,475,735
622,854
1,280,638
196,183
195,097
819,037
1,475,735

28

English Federation of Disability Sport trading as Activity Alliance Trustees’ Report and Accounts For the Year Ended 31 March 2021

Notes forming part of the Financial Statements for the year ended 31 March 2021

1. Accounting Policies

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

(a) Basis of Preparation

These financial statements are for the financial year ended 31 March 2021 (2020: year ended 31 March 2020). These have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP FRS 102) and the Companies Act 2006. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s). They are prepared in sterling which is the functional currency of the Charitable Company and rounded to the nearest £1.

(b) Preparation of the accounts on a going concern basis

The Trustees have considered the continuing effect of the COVID-19 pandemic on the charity for the next 12 to 18 months. Further reassurance has been sought to ensure the financial sustainability of the charity for both existing and future funding streams. The trustees are confident that both the cost management measures taken as well as the transparent conversations with our funders has secured the immediate future of the charity. This assessment is made for the next 12 to 18 months and it is on that on this basis the assessment of the trustees is that the charity is a going concern.

The charity remains in regular contact with our main funding providers; Sport England, Spirit of 2012, London Marathon Charitable Trust, and others to secure their on-going financial support.

(c) Fund Accounting

Unrestricted funds are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity.

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English Federation of Disability Sport trading as Activity Alliance Trustees’ Report and Accounts For the Year Ended 31 March 2021

Restricted funds are subject to restrictions or specific conditions on their expenditure imposed by the donor.

(d) Income

All incoming resources are included in the statement of financial activities when the Charity is entitled to the income, there is sufficient certainty of receipt, and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income.

Donations and legacies income is received by way of grants, donations and gifts and is included in full in the Statement of Financial Activities when receivable. Grants, where entitlement is not conditional on the delivery of a specific performance by the Charity, are recognised when the Charity becomes unconditionally entitled to the grant.

Donated services and facilities are included at the value to the Charity where this can be quantified. The value of services provided by volunteers has not been included within these accounts.

Income from investments is included when receivable.

Income from charitable activities is accounted for when earned.

Incoming resources from grants, where related to performance and by specific deliverables, are accounted for as the Charity earns the right to consideration by its performance. Government Grants in respect of furlough payments are netted off against staff costs.

(e) Expenditure

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

The accounts are prepared on the accruals basis, liabilities are recognised as resources expended as soon as there is a legal or constructive obligation committing the Charity to expenditure.

Expenditure includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates.

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English Federation of Disability Sport trading as Activity Alliance Trustees’ Report and Accounts For the Year Ended 31 March 2021

Expenditure on raising funds consists of all those expenses that are incurred by trading for a fundraising purpose in either donated or brought-in-goods or in providing non-charitable services to generate income, as well as the costs associated with attracting voluntary income.

Expenditure on charitable activities comprise all the resources applied by the Charity in undertaking its work to meet its charitable objectives as well as the cost of raising the funds to finance these activities and governance costs. These costs include direct costs of the charitable activities together with those support costs incurred that enable these activities to be undertaken, as well as governance costs which relate to the general running of the Charity. They do not include the direct management functions inherent in generating funds, service delivery and programme of project work.

These activities provide the governance infrastructure which allows the Charity to operate and to generate the information required for public accountability and include the strategic planning purposes that contribute to future development of the Charity.

Governance costs include such items as external audit, legal advice for Trustees and costs associated with the constitutional and statutory requirements of the Charity.

All costs are allocated between the expenditure categories of the Statement of Financial Activities (SOFA) on a basis designed to reflect the use of the resource. Costs relating to a particular activity are allocated directly, others are apportioned on an appropriate basis.

(f) Operating Leases

The Charity classifies the lease of printers and rental of premises as operating leases. The title to the equipment remains with the lessor and the equipment is replaced every two to three years whilst the economic life of such equipment is normally ten years. Of the two premises leases, one is renewed every two years, whilst the other is renewed every ten years. Rental charges are charged on a straightline basis over the term of the lease.

(g) Fixed Assets

Tangible Fixed Assets are stated at cost less accumulated depreciation.

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English Federation of Disability Sport trading as Activity Alliance Trustees’ Report and Accounts For the Year Ended 31 March 2021

Depreciation is provided at rates calculated to write off the costs less residual value of each asset over its expected useful life as follows:

Fixtures, fittings and equipment – 25% per annum straight line basis.

(h) Investments

Current Asset Investments are stated at market value.

(i) Debtors

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

(j) Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three to six months.

(k) Creditors

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

(l) Pensions

The pension costs charged in the accounts represent the contributions payable by the Charity during the year.

(m) Group Financial Statements

The consolidated financial statements comprise the English Federation of Disability Sport and its subsidiary company, English Federation of Disability Sport Events Management Limited. The results of the subsidiary are consolidated on a line by line basis.

The SOFA for the English Federation of Disability Sport is presented with the accounts.

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English Federation of Disability Sport trading as Activity Alliance Trustees’ Report and Accounts For the Year Ended 31 March 2021

2 Legal status of the Trust

The Charity is a company limited by guarantee, incorporated and domiciled in the United Kingdom, and has no share capital. The address of the registered office can be found on page 2 of the financial statements. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity.

Unrestricted Restricted Total Total
2021 2021 2021 2020
£ £ £ £
Sundry Donations 11,889 - 11,889 28,236
Legacies 23,263 - 23,263 -
Total 35,152 - 35,152 28,236

All the income received in 2020 related to unrestricted funds.

Other trading activities
Unrestricted Restricted Total Total
2021 2021 2021 2020
£ £ £ £
Inclusive Training Courses - - - 12,335
Disability Sport Events - - - 49,821
Others 22,939 - 23,069 31,079
Total 22,939 - 22,939 93,235

In 2020, £89,084 related to unrestricted funds and £4,151related to restricted funds.

All of the Charity’s investment income arises from interest bearing deposit and current accounts.

Unrestricted Restricted Total Total
2021 2021 2021 2020
£ £ £ £
Bank and Investment
Interest 1,731 0 1,731 3,237
Total 1,731 0 1,731 3,237

The £3,237 received in 2020 was unrestricted income.

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English Federation of Disability Sport trading as Activity Alliance Trustees’ Report and Accounts For the Year Ended 31 March 2021

6 Income from charitable activities

Unrestricted Restricted Total Total
2021 2021 2021 2020
£ £ £ £
Sport England Grant 1,214,495 0 1,214,495 1,214,495
IPE (Sainsbury’s) 0 81,775 81,775 181,500
IAP (Sport England) 0 101,716 101,716 64,474
GOGA 0 395,172 395,172 1,976,021
STT (Sport England) 0 124,318 124,318 139,373
Mind 0 5,000 5,000 5,000
Others 0 1,774 1,774 9,032
Total 1,214,495 709,755 1,924,250 3,589,895

Of the £3,589,895 received in 2020, £1,223,395 related to unrestricted funds and £2,366,500 related to restricted funds.

The £1.2m Sport England Grant-exchequer funding (2020 £1.2m) is unrestricted and is designated to those activities as agreed with Sport England.

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English Federation of Disability Sport trading as Activity Alliance Trustees’ Report and Accounts For the Year Ended 31 March 2021

7 Total Expenditure

The Statement of Financial Activities provides an analysis of the resources expended by the charity which are split into two main categories:

(a) Expenditure on Charitable Activities and (b) Costs of raising funds

(a) Expenditure
on charitable
activities		 (b) Expenditure
on raising funds		 2021
Total		 2020
Total
£ £ £ £
SalaryCosts & On-Costs 996,816 - 996,816 1,002,102
Other Staff Costs 127,529 - 127,529 64,268
Travel & Subsistence 1,739 - 1,739 114,858
Site Costs 68,848 6,189 75,037 80,137
Office Expenses 24,467 - 24,467 35,711
Commissioned Services 201,106 4,338 205,444 240,558
Audit Fee 11,500 - 11,500 7,815
Consultancy 107,456 - 107,456 84,060
Direct Development 56,000 - 56,000 57,353
Marketing& Website 44,986 49 45,035 74,100
Research & Insight 30,250 - 30,250 57,426
Events Expenses 8,173 3,223 11,396 45,162
Outsourced activity (see
note 8)		 995,466 - 995,466 966,374
Equipment & Leases 45,848 1,038 46,886 24,285
Training 585 2,707 3,292 10,632
Depreciation 2,984 - 2,984 3,791
Other Costs 5,358 3,724 9,082 29,724
Total Resources Expended 2,729,111 21,268 2,750,379 2,898,356

Of the £2,750k of expenditure in 2021 (2020: £2,898k) £1,221k was charged to unrestricted funds (2020: 1,359k) and £1,529k (2020: £1,539k) was charged to restricted funds.

Included within expenditure on charitable activities are governance costs of £2,939 (2020: £21,424).

35

English Federation of Disability Sport Trustees’ Report and Accounts For the Year Ended 31 March 2021

8 Outsourced Activity Payments

The Charity undertakes its charitable activities through a combination of direct service provision and outsourcing to third parties. An analysis of recipients for 2020/21 is as follows:

020/21 is as follows:
Unrestricted Restricted Total Total
2021 2021 2021 2020
£ £ £ £
Youth Sport Trust - 70,875 70,875 125,876
Sports coach UK - 8,670 8,670 11,920
Regional Athletics - - - 2,870
GOGA partners 915,467 915,467 828,157
Others 454 - 454 (2,449)
Total 454 995,012 995,466 966,374

Of the £966,374 of outsourced expenditure in 2020, £2,870 was charged to unrestricted funds and £963,504 was charged to restricted funds.

9 Net Movement in Funds

Net Movement in Funds are stated after charging:

2021 2020
£ £
Depreciation 2,984 3,791
Operating leases’ equipment 77,925 69,472
Auditors’ Remuneration:
External audit 11,500 7,815

The comparative figures for Operating Leases have restated following a review of the calculations included therein.

10 Trustees

None of the Trustees or any persons connected with them received any remuneration during the year.

Expenses amounting to NIL (2020: £11,916 re-imbursed to 11 Trustees). Prior year’s expenses relate to travel and accommodation in respect of face-to-face

36

English Federation of Disability Sport Trustees’ Report and Accounts For the Year Ended 31 March 2021

meetings. As these have not taken place due to Covid, the charge for this year is NIL.

In 2020/21 Genny Cotroneo was commissioned by Activity Alliance to undertake work focused on assessing how sport Youth Boards operate. A sum of £14,350 was paid (2019/20 NIL). No other Trustee or other persons related to a Trustee had any personal interest in any contract or transaction entered into by the Charity during the year.

11 Employees Number of Employees

The average monthly number of employees during the year was:

2021 2020
Number Number
Headquarters 6 6
Direct Development 16 14
Marketing & Research 4 5
Events & Fundraising 1 2
Total 27 27
Employment Costs
2021 2020
£ £
Wages and salaries 839,373 854,958
Social security costs 90,076 86,014
Other pension costs 67,367 61,130
Total 996,816 1,002,102

The number of employees receiving remuneration during the year of more than £60,000 were:

£60,000 were:
2021 2020
£60,000 - £70,000 2 1
£70,001 - £80,000 0 0
£80,001 - £90,000 0 1
£90,001 - £100,000 1 0
The aggregate remuneration of key personnel during the year was:
2021
 2020
£ £
Key management personnel 191,849
 119,427

37

English Federation of Disability Sport Trustees’ Report and Accounts For the Year Ended 31 March 2021

12 Pension Scheme

The Charity operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the Charity in an independently administered fund. The Charity also contributes to personal pension packages of employees who are not members of the Charity’s scheme.

The employer’s contributions to all schemes in the year were £67,367 (2020: £61,130) with an employer’s contribution rate of 9% of pensionable pay.

13 Taxation

The Company is a registered Charity and no provision is considered necessary for taxation to the extent that income and gains are applied to its charitable objects.

14 Tangible Fixed Assets – Group and Parent Charitable Company

Fixtures,
Fittings and
Equipment
£
Cost
At 1 April 2020 97,899
Additions -
Disposals -
At 31 March 2021 97,899
Depreciation
At 1 April 2020 88,578
Charge for the year 2,984
Disposals -
At 31 March 2021 91,562
Net Book Value
At 31 March 2021 6,337
At 31 March 2020 9,321

38

English Federation of Disability Sport Trustees’ Report and Accounts For the Year Ended 31 March 2021

15 Debtors

5 Debtors
Trade Debtors
Amounts due from Subsidiary
Other debtors
Prepayments and accrued income
Total		 Group
Parent Charitable
Company
2021
2020
2021
2020
£
£
£
£
23,822
60,910
6,483
41,994
-
-
248,992
175,239
2,300
-
2,300
-
56,567
88,581
56,567
88,582
82,689
149,491
314,342
305,815

16 Investments – Group and Parent Charitable Company

The Charity does not invest in stocks or shares. Surplus funds are deposited at fixed rates for variable periods of time.

Shares in Group Undertaking
Fixed rate deposits
Total		 Group
Parent Charitable
Company
2021
2020
2021
2020
£
£
£
£
-
-
1,000
1,000
196,183
195,097
196,183
195,097
196,183
195,097
197,183
196,097

Details of the Trading Company’s Profit and Loss and Balance Sheet can be found in Note 16.

All Fixed Rate Deposits are held with British Retail Banks.

There has been no movement in the value of investments as a result of COVID-19.

39

English Federation of Disability Sport Trustees’ Report and Accounts For the Year Ended 31 March 2021

For the Year Ended 31 March 2021 the Year Ended 31 March 2021
**17 ** Creditors: amounts falling due within one year
Group
Parent		 Charitable
Company
2021 2020
2021		 2020
£ £
£		 £
Taxation and social security
costs 54,286 36,415
39,059		 32,783
Trade creditors 49,383 113,472
40,964		 94,039
Other creditors - -
-		 -
Deferred income 116,151 17,559
16,426		 17,559
Accruals 76,655 89,206
63,116		 46,615
Total 296,475 256,652
159,565		 190,996
**18 ** Deferred income movement
£
Balance at 1 April 2020 17,559
Incoming resources deferred in the current year 99,725
Less amounts released (1,133)
Balance at 31 March 2021 116,151

40

English Federation of Disability Sport Trustees’ Report and Accounts For the Year Ended 31 March 2021

19 Analysis of Movements in funds

The income of the Group includes restricted funds comprising the following balances held on trust for specific purposes.

Group
Restricted Funds
IPE (Sainsbury’s)
IAP (Sport England)
Events
GOGA
Secondary Teacher Training
(Sport England)
Others
Total
Unrestricted Funds
Total Funds
Group
Restricted Funds
IPE (Sainsbury’s)
IAP (Sport England)
Events
GOGA
GOGA #2(Spirit of 2012)
Secondary Teacher Training
(Sport England)
Others
Total
Unrestricted Funds
Total Funds		 Balance at 1
Movement in funds Balance at 31
April 2020
Income
Expenditure
March 2021
£
£
£
£
37,164
81,775
118,939
-
25,073
101,716
90,881
35,908
3,201
-
-
3,201
913,975
395,172
1,169,404
139,743
(6,383)
124,318
141,948
(24,013)
19,636
6,774
7,474
18,936
992,666
709,755
1,528,646
173,775
385,229
1,274,317
1,221,733
437,813
1,377,895
1,984,072
2,750,379
611,588
Balance at 1
Movement in funds
Balance at 31
April 2019
Income
Expenditure
March 2020
£
£
£
£
75,959
181,500
220,295
37,164
69,633
64,607
109,167
25,073
-
4,151
950
3,201
(8,478)
1,976,020
1,053,567
913,975
9,882
-
9,882
-
(198)
139,373
145,558
(6,383)
14,477
5,000
(159)
19,636
161,275
2,370,651
1,539,260
992,666
400,375
1,343,952
1,359,098
385,229
561,650
3,714,603
2,898,358
1,377,895

41

English Federation of Disability Sport Trustees’ Report and Accounts For the Year Ended 31 March 2021

Parent Charitable
Company
Restricted Funds
IPE (Sainsbury’s)
IAP (Sport England)
Events
GOGA
Secondary Teacher Training
(Sport England)
Others
Total
Unrestricted Funds
Total Funds
Parent Charitable
Company
Restricted Funds
IPE (Sainsbury’s)
IAP (Sport England)
Events
GOGA
GOGA #2(Spirit of 2012)
Secondary Teacher Training
(Sport England)
Others
Total
Unrestricted Funds
Total Funds		 Balance at 1
Movement in funds
Balance at 31
April 2020
Income
Expenditure March 2021
£
£
£
£
37,164
-
37,164
-
25,073
101,716
90,881
35,908
3,201
-
-
3,201
913,975
395,172
1,169,404
139,743
(6,383)
124,318
141,948
(24,013)
19,636
6,774
7,474
18,936
992,666
627,980
1,446,871
173,775
385,229
1,256,178
1,203,594
437,813
1,377,895
1,884,158
2,650,456
611,588
Balance at 1
Movement in funds
Balance at 31
April 2019
Income
Expenditure March 2020
£
£
£
£
75,959
38,795
37,164
69,633
64,607
109,167
25,073
-
4,151
950
3,201
(8,478)
1,976,020
1,053,567
913,975
9,882
-
9,882
-
(198)
139,373
145,558
(6,384)
14,477
5,000
(159)
19,636
161,275
2,189,151
1,357,759
992,666
400,375
1,332,052
1,347,197
385,229
561,650
3,521,203
2,704,956
1,377,895

42

English Federation of Disability Sport Trustees’ Report and Accounts For the Year Ended 31 March 2021

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

IAP (Sport England) Delivered by Activity Alliance in partnership with UK Coaching, this programme is funded through Sport England’s National Lottery fund to improve the confidence and competence of disabled people in community sport opportunities. IPE Inclusive PE Delivered by Activity Alliance in partnership with Youth (Sainsbury’s) Sport Trust and the Home Country Disability Sport Organisations, this programme is funded by Sainsbury’s to improve the confidence and competence of young disabled people in PE.

Events Funding from Lions and other bodies to ensure disabled people can access the sport and physical activity of their choice working with County Sport Partnerships. GOGA Delivered by Activity Alliance in partnership with a UK Consortium of partners, this programme is supported by founding funder Spirit of 2012 and additional investment from Sport England and the London Marathon Charitable Trust, to engage the very least active disabled and non-disabled people in activity together.

GOGA #2(Spirit of 2012) This is a capacity grant from Spirit of 2012 to explore and map out a legacy programme to GOGA. Secondary Teacher Activity Alliance works in partnership with a Consortium Training (Sport England) of partners, this programme is funded through Sport England’s National Lottery fund to increase young people’s enjoyment of PE, schools sport and physical activity. The fund is currently in a deficit position, due to timing of funds received.

43

English Federation of Disability Sport Trustees’ Report and Accounts For the Year Ended 31 March 2021

20 Analysis of Group Net Assets Between Funds

Restricted Unrestricted
Total
funds funds
£ £ £
Fund balances at 31 March 2021
are represented by:
Tangible Fixed Assets - 6,337 6,337
Current Assets 412,276 489,450 901,726
Creditors: amounts falling due (238,501) (57,974) (296,475)
within one year
Total 173,775 437,813 611,588
Fund balances at 31 March 2020
are represented by:
Tangible Fixed Assets - 9,321 9,321
Current Assets 1,127,122 498,104 1,625,226
Creditors: amounts falling due (134,456) (122,196) (256,652)
within one year
Total 992,666 385,229 1,377,895

21 Commitments Under Operating Leases

Land and Buildings Other
2021 2020 2021 2020
£ £ £ £
Expiry date:
Less than one year 10,246 10,737 5,722 5,478
Between two and five 5907 - 12,995 13170
years
Greater than five years - - - -
Total 16,153 10,737 18,717 18,648

The commitments in respect of land and buildings reflects a quarterly payment, as that is the notice period in respect of the leases.

44