Charity registration number 1113480 (England and Wales) Company registration number 05528751
HEALTH THROUGH SPORT LIMITED
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 29 AUGUST 2025
HEALTH THROUGH SPORT LIMITED
LEGAL AND ADMINISTRATIVE INFORMATION
| Trustees | Mr R Goodlass |
|---|---|
| Mr E Bowman | |
| Mr M C Dalton | |
| Charity number (England and Wales) | 1113480 |
| Company number | 05528751 |
| Registered office | 11 Baycliff Road |
| West Derby | |
| Liverpool | |
| Merseyside | |
| L12 6QS | |
| Independent examiner | Xeinadin North West Limited |
| First Floor, The Foundation | |
| Herons Way | |
| Chester Business Park | |
| Chester | |
| Cheshire | |
| CH4 9GB |
HEALTH THROUGH SPORT LIMITED
CONTENTS
| Page | |
|---|---|
| Trustees' report | 1 - 3 |
| Statement of trustees' responsibilities | 4 |
| Independent examiner's report | 5 |
| Statement of financial activities | 6 |
| Balance sheet | 7 |
| Notes to the financial statements | 8 - 13 |
HEALTH THROUGH SPORT LIMITED
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 29 AUGUST 2025
The trustees present their annual report and financial statements for the year ended 29 August 2025.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)".
Objectives and activities
The Charity aims to preserve and protect good health and to provide or assist to provide facilities for recreation or other leisure time occupation in the interests of social welfare with the object of improving their conditions of life particularly, but not exclusively, by the provision of sports coaching and nutritional and other lifestyle advice.
Public benefit
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.
Achievements and performance
Significant activities and achievements against objectives
The last 12 months have been a busy time for Health Through Sport and I would like to thank everyone who has taken part and participated and to everyone who have given their support to our events. The football coaching is going from strength to strength and it helps so many with their fitness, health and well being. Health Through Sport is an accredited centre for Open Awards, which is recognised nationally, and participants can gain their Football Coaching Level 1 and 2 Qualifications. I have visited various groups to discuss joining in. This helps with mental health issues and getting involved with other members of the community.
We have had meetings with the Merseyside Probation Service to try and set up some Coaching sessions with the residents from Approved Premises. I have visited them to give a talk and they seem very enthusiastic about setting up something with them.
My charity walk in Holland went really well, 130 miles in 4 days and I would like to thank everyone who donated, it's much appreciated. I would like to thank my ex teams, Everton Football Club, NAC Breda and ADO Den Haag for all their help and promoting my walk through their social media outlets. Another one is being arranged for this year. This raises much needed funds for Health Through Sport, as does our Sportspersons Dinners. These were a great success. I would like to thank all ex Everton players and Managers, who are to many mention, but who attended our events, and all the guests who came along to make them memorable evenings. Also to the Players who signed shirts for our auctions, very much appreciated.
We are arranging another Sportspersons Dinner and a Golf Day this year and we hope these will be successes. Hoping for another successful year.
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HEALTH THROUGH SPORT LIMITED
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 29 AUGUST 2025
Financial review
During the year ended 29 August 2025, the charity reported total incoming resources of £38,599 (2024: £28,258). Total resources expended during the year amounted to £30,964 (2024: £27,860), resulting in a net surplus of £7,635 compared to a surplus of £398 in the previous year.
At the year end, total funds carried forward were £11,921 (2024: £4,286), representing a significant increase in unrestricted reserves. The charity held cash at bank and in hand of £13,930 at the balance sheet date (2024: £5,072).
Total current assets amounted to £14,473 (2024: £5,406), while creditors falling due within one year were £2,900 (2024: £1,620), leaving net current assets of £11,573 (2024: £3,786).
Fixed assets had a net book value of £348 at the year end (2024: £500) following depreciation charges during the year.
Overall, the trustees consider the charity to be in a strong financial position. Increased fundraising income during the year generated a substantial surplus and strengthened the charity's unrestricted reserves, providing a solid base from which to support and develop its ongoing charitable activities and commitments.
Going concern
The trustees have considered the financial position of the charity and are satisfied that the charity has adequate resources to continue in operational existence for the foreseeable future. Accordingly, the financial statements have been prepared on a going concern basis.
Reserves policy
It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.
The charity’s freely available reserves at 29 August 2025 amounted to £11,921 (2024: £4,286), all of which were held as unrestricted funds. The increase in reserves reflects the strong fundraising performance achieved during the year, which resulted in a net surplus of £7,635. The trustees consider the level of reserves held to be adequate to support the charity’s ongoing activities, provide a degree of financial stability and help safeguard the charity against unforeseen reductions in income.
Structure, governance and management
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.
The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:
Mr R Goodlass
Mr E Bowman
Mr M C Dalton
Recruitment and appointment of trustees
Trustees are appointed by the existing board of trustees and are selected based on the skills, knowledge and experience they can bring to the charity. New trustees are provided with information regarding the objectives and activities of the charity to assist them in carrying out their duties effectively.
None of the trustees has any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute £10 in the event of a winding up.
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HEALTH THROUGH SPORT LIMITED
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 29 AUGUST 2025
Organisational structure
The charity is managed by the board of trustees, who are responsible for the overall governance and strategic direction of the charity. The trustees meet regularly to review the activities and financial position of the charity and to make decisions in furtherance of its charitable objectives. Day-to-day activities are carried out by trustees and volunteers.
The trustees' report was approved by the Board of Trustees.
Mr R Goodlass
Trustee
22 June 2026
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HEALTH THROUGH SPORT LIMITED
STATEMENT OF TRUSTEES' RESPONSIBILITIES
FOR THE YEAR ENDED 29 AUGUST 2025
The trustees, who are also the directors of Health Through Sport Limited for the purpose 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 charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.
In preparing these financial statements, the trustees are required to:
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charities SORP;
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make judgements and estimates that are reasonable and prudent; and
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity 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 charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
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HEALTH THROUGH SPORT LIMITED
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF HEALTH THROUGH SPORT LIMITED
I report to the trustees on my examination of the financial statements of Health Through Sport Limited (the charity) for the year ended 29 August 2025.
Responsibilities and basis of report
As the trustees of the charity (and also its directors for the purposes of company law), you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006.
Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the Companies Act 2006 and are eligible for independent examination, I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.
Independent examiner's statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
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1 accounting records were not kept in respect of the charity as required by section 386 of the Companies Act 2006.
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2 the financial statements do not accord with those records; or
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3 the financial statements do not comply with the accounting requirements of section 396 of the Companies Act 2006 other than any requirement that the financial statements give a true and fair view, which is not a matter considered as part of an independent examination; or
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4 the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.
Stephanie Baker BA(Hons) ACA Xeinadin North West Limited
First Floor, The Foundation Herons Way Chester Business Park Chester Cheshire CH4 9GB 22 June 2026
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HEALTH THROUGH SPORT LIMITED
STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 29 AUGUST 2025
| Unrestricted | Unrestricted | ||
|---|---|---|---|
| funds | funds | ||
| 2025 | 2024 | ||
| Notes | £ | £ | |
| Income from: | |||
| Donations and legacies | 3 | 38,599 | 28,258 |
| Total income | 38,599 | 28,258 | |
| Expenditure on: | |||
| Raising funds | 4 | 4,248 | 6,671 |
| Charitable activities | 5 | 26,716 | 21,189 |
| Total expenditure | 30,964 | 27,860 | |
| Net income and movement in funds | 7,635 | 398 | |
| Reconciliation of funds: | |||
| Fund balances at 30 August 2024 | 4,286 | 3,888 | |
| Fund balances at 29 August 2025 | 11,921 | 4,286 |
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
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HEALTH THROUGH SPORT LIMITED
BALANCE SHEET
AS AT 29 AUGUST 2025
| Notes Fixed assets Tangible assets 10 Current assets Debtors 11 Cash at bank and in hand Creditors: amounts falling due within one year 12 Net current assets Total assets less current liabilities The funds of the charity Unrestricted funds 13 |
2025 £ 543 13,930 14,473 (2,900) |
£ 348 11,573 11,921 11,921 11,921 |
2024 £ 334 5,072 5,406 (1,620) |
£ 500 3,786 |
|---|---|---|---|---|
| 4,286 | ||||
| 4,286 | ||||
| 4,286 |
The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 29 August 2025.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.
The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The financial statements were approved by the trustees on 22 June 2026
Mr R Goodlass
Trustee
Company registration number 05528751 (England and Wales)
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HEALTH THROUGH SPORT LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 29 AUGUST 2025
1 Accounting policies
Charity information
Health Through Sport Limited is a private company limited by guarantee incorporated in England and Wales. The registered office is 11 Baycliff Road, West Derby, Liverpool, Merseyside, L12 6QS.
1.1 Basis of preparation
The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)". The charity is a Public Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities not to prepare a statement of cash flows.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
1.2 Going concern
At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
1.3 Charitable funds
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.
1.4 Income
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
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HEALTH THROUGH SPORT LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 29 AUGUST 2025
1 Accounting policies
(Continued)
1.5 Expenditure
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.
Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.
1.6 Tangible fixed assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
Fixtures and fittings 33% reducing balance Motor vehicles 25% reducing balance
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 activities.
1.7 Impairment of fixed assets
At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).
1.8 Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
1.9 Financial instruments
The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
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HEALTH THROUGH SPORT LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 29 AUGUST 2025
1 Accounting policies
(Continued)
Basic financial liabilities
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Derecognition of financial liabilities
Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.
1.10 Employee benefits
The cost of any unused holiday entitlement is recognised 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 to terminate the employment of an employee or to provide termination benefits.
2 Critical accounting estimates and judgements
In the application of the charity’s accounting policies, the trustees 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 estimates 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 ongoing basis. Revisions to 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.
3 Income from donations and legacies
| Unrestricted | Unrestricted | |
|---|---|---|
| funds | funds | |
| 2025 | 2024 | |
| £ | £ | |
| Donations and gifts | 38,599 | 28,258 |
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HEALTH THROUGH SPORT LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 29 AUGUST 2025
4 Expenditure on raising funds
| Unrestricted | Unrestricted | ||
|---|---|---|---|
| funds | funds | ||
| 2025 | 2024 | ||
| £ | £ | ||
| Fundraising and publicity | |||
| Other fundraising costs | 4,248 | 6,671 | |
| 5 | Expenditure on charitable activities | ||
| 2025 | 2024 | ||
| £ | £ | ||
| Direct costs | |||
| Depreciation and impairment | 151 | 219 | |
| Motor expenses | 5,406 | 4,550 | |
| Computer expenses | 230 | - | |
| Accomodation expenses | 14,609 | 15,641 | |
| Travel expenses | 241 | - | |
| Insurance | 62 | - | |
| Phone expenses | 120 | 155 | |
| Entertaining | 2,776 | - | |
| Bank fees | 4 | 1 | |
| Postage, printing & stationery | 717 | 155 | |
| Donations | 400 | - | |
| 24,716 | 20,721 | ||
| Share of support and governance costs (see note 6) | |||
| Governance | 2,000 | 468 | |
| 26,716 | 21,189 | ||
| Analysis by fund | |||
| Unrestricted funds | 26,716 | 21,189 | |
| 6 | Support costs allocated to activities | ||
| 2025 | 2024 | ||
| £ | £ | ||
| Governance costs | 2,000 | 468 | |
| Analysed between: | |||
| Accountancy | 2,000 | 468 |
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HEALTH THROUGH SPORT LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 29 AUGUST 2025
7 Trustees
None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.
8 Employees
The average monthly number of employees during the year was:
| 2025 | 2024 | |
|---|---|---|
| Number | Number | |
| Total | - | - |
There were no employees whose annual remuneration was more than £60,000.
9 Taxation
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
10 Tangible fixed assets
| Fixtures and fittings Motor vehicles £ £ Cost At 30 August 2024 3,379 5,500 At 29 August 2025 3,379 5,500 Depreciation and impairment At 30 August 2024 3,053 5,326 Depreciation charged in the year 108 44 At 29 August 2025 3,161 5,370 Carrying amount At 29 August 2025 218 130 At 29 August 2024 326 174 11 Debtors 2025 Amounts falling due within one year: £ Other debtors 543 |
Total £ 8,879 |
|---|---|
| 8,879 | |
| 8,379 152 |
|
| 8,531 | |
| 348 | |
| 500 | |
| 2024 £ 334 |
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HEALTH THROUGH SPORT LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 29 AUGUST 2025
12 Creditors: amounts falling due within one year
| Creditors: amounts falling due within one year | ||
|---|---|---|
| 2025 | 2024 | |
| £ | £ | |
| Accruals and deferred income | 2,900 | 1,620 |
13 Unrestricted funds
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
| At 30 August | Incoming | Resources | At 29 August | |
|---|---|---|---|---|
| 2024 | resources | expended | 2025 | |
| £ | £ | £ | £ | |
| General funds | 4,286 | 38,599 | (30,964) | 11,921 |
| Previous year: | At 30 August | Incoming | Resources | At 29 August |
| 2023 | resources | expended | 2024 | |
| £ | £ | £ | £ | |
| General funds | 3,888 | 28,258 | (27,860) | 4,286 |
14 Related party transactions
There are amounts included within debtors owed to the charity by R Goodlass, a trustee of £542 (2024: £334)
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