Registered number: 05794916
Charity number: 1114495
WEST OF ENGLAND SPORT TRUST
(A COMPANY LIMITED BY GUARANTEE)
TRUSTEES. REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
? Bishop Fleming

WEST OF ENGLAND SPORT TRUST
{A COMPANY LIMITED BY GUARANTEE
CONTENTS
Page
Referonce and Administrative Dotails of tho Company. Its Trustees and Advisers
Trustses, Report
Tntstees, Responsibilltles Statement
Independent Auditors, Report on the Financial Statements
Statement of Financial Activities
2-13
14
15-18
19
Balance Shèat
20
Statement of Cash Flows
21
Notes to the Financial Statements
22-36

WEST OF ENGLAND SPORT TRUST
(A COMPANY LIMITED BY GUARANTEE)
REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS
FOR THE YEAR ENDED 31 MARCH 2024
Trusteos
Guy Buckland, Chair of Trust Board
Susan Dors. Trustee
Simon Russell, Trustee
Anna Clare Hall, Trustee
Paul Harrod, Trustee (resigned 27 October 2023)
Tabinda Rashid- Fadel, Trustee
William Brown, Trustee
Company registered
numbèr
05794916
Charity registsred
number
1114495
Company secretary
Steve Nelson
Independent auditors
Bishop Fleming LLP
Chartered Accountants
Statutory Auditors
10 Temple Back
Bristol
BS16FL
Bankors
Santander
Avon Street
Bristol
BS2 OEL
Page 1

WEST OF ENGLAND SPORT TRUST
(A COMPANY LIMITED BY GUARANTEE)
TRUSTEES, REPORT
FOR THE YEAR ENDED 31 MARCH 2024
The Trustees present their annual report together wth the audited financial statements of the West of England
Sport Trust for the year 1 April 2023 to 31 March 2024. The Annual Report serves the purposes of both a
Trustees. report and a directors, report under company law. The Trustees confimi that the Annual Report and
financial statements of the charitable company comply with the current statutory requirements, the requirements
of the charitable company's goveming document and the provisions of the Statement of Recommended Practice
(SORP) applicable to charities preparing their accounts in actt)rdance with the Financial Reporting Standard
applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2019).
Since the Charity qualifies as small under section 382 of the Companies Act 2006. the Strategic Report required
of medium and large companies under the Companies Act 2006 (strategi¢ Report and Directors, Report)
Regulations 2013 has been omitted.
OBJECTIVES AND ACTIVITIES
a. POLICIES AND OBJECTIVES
The objective of Ihe charity is to collectively increase, promote, support and celebrate lifelong participation in
sport and realising potential for all.
West of England Sport Trust is based at its registered address and uses this site for administrative purpose.
We have referred to the guidance contained in the Charity Commission's general guidance on public benefit
when reviewing our aims and objectives and in planning our future activities. In particular, the Trustees consider
how planned activitie5 will contribute to the aim5 and objectives they have set.
The West of England Sport Trust was set up the following charitable objedives in the Memorandum of
Association (the governing document)..
The Charitys objects are to promote community parti¢ipation in healthy recreation for the benefit of the
inhabitants of the West of England and in particular to provide, or to assist in providing..
(a) public facilities, amenities, equipment and services for healthy recreation.,
(b) facilities and services for recreational, sporting or other leisure time occupation in the interests of social
welfare for the public at large or those who by reason of their youth, age, infirmity or disablement, financial
hardship or social and economic circumstances, have need of such facilities and services-,
(c) the improvement and p￿SerVation of good health and well-being through participation in healthy recreation-
(d) education, training and coaching courses which promote physical heallh and fitness:
(e) the advancement of such other charitable purposes beneficial to the community consistent wth the objects
set OLrt in (a) to (d) above as the Trustees of the Charity shall in their absolute discretion detemine.
These objectives provide Wesport with sufficient flexibility to undertake a wide range of activity in the West of
England. Our public benefit can be summarised as follows..
Page 2

WEST OF ENGLAND SPORT TRUST
(A COMPANY LIMITED BY GUARANTEE)
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
OBJECTIVES AND ACTIVITIES (CONTINUED)
Public Benefit statement
Through the network of organisations across the West of England we will deliver a range of opportunities to our
communities to undertake sport and physical activity to improve their physical and mental health and well-being
and in turn improve their quality of life. Examples include the delivery of sporting opportunities through the
School. Higher Education & Further Education networks. wider communty voluntary organisations who can
support in engaging excluded communities and under-represented groups as well as through contact wth the
Unitary Authority Sport, Public Health and Community directorates. The Wesport team works to deliver and
coordinate this activity and to attract additional resources to enhance and sustain this delivery.
b. STRATEGIES FOR ACHIEVING OBJECTIVES
Wesport has continued to deliver against its charitable purpose.
The Wesport strategy Acting with Purpose for our People and Placo (2020-25) with the Vision.. Inspire
Activo Lives, creating the conditions whèrever possible to help everyone move more sets out the direction
of travel for Wesport. Wesport has been working proactively in collaboration with existing and new partners over
the third year implementing this strategy, to make sure that moving more through sport and physical activity is frjr
everyone across the West of England.
Wesport Strategic Themes for 2020- 2025:
Influencing the local ecosystem
Focusing on information and measurement
Wesport Delivery
c. ACTIVITIES FOR ACHIEVING OBJECTIVES
To a¢hieve this vision, the Wesport Mission has set out to:
Establish the conditions for long-term Ghange, enabling more people to be physicalty active, inclusive for all.
Wesport has adopted new values that are used to guide our work and our decisions-.
We are a team of people wtth a passion for sport and physical activity, vthich is at the heart of all we do.
Collaboration is key: we know when to take the lead and understand when someone else is better placed to
do so.
We are proud to work for Wesport and we place value in the work we do. We are always seeking new ways
to make a difference.
Teamwork is vitally important- we support one another to get the job done, with honesty and Commitment.
We are people-centred. aiming to improve local communities by working with them.
Underpinning and driving this mission are Strategic Enablers, which will ensure that the structures, capacity and
direction will achieve the vislon. These are:
A Marketing and Communications Plan
Sound financial planning and target setting to grow the business objectives.
A strong stsff team and structure in place, wtth the skills and support needed for success
Robust governance, performance measurement, evaluation, and data capture systems
Page 3

WEST OF ENGLAND SPORT TRUST
(A COMPANY LIMITED BY GUARANTEE)
TRUSTEES. REPORT ICONTINUED
FOR THE YEAR ENDED 31 MARCH 2024
OBJECTIVES AND ACTIVITIES (CONTINUED)
d. MAIN ACTIVITIES UNDERTAKEN TO FURTHER THE CHARITY'S PURPOSES FOR PUBLIC BENEFIT
This has been a positive year for Wesport in temis of deltvery and engagement. Wesport recognises that the
inequalities still exist to access to sport and physical activity for specific group5 and audiences and the drive to
address this gap underpins the engagement and delivery that Wesport ha5 led on. The successfvl completion of
delivery of the Together Fund contributed to providing support to Communrty organisations who are engaging
th the under-represented audience. The delivery of this fund has continued to build and develop Wesport's
network of organisations across the West of England extending Wesport's reach and developing key
relationships to continue to create a positive impact in areas where there is the greatest need.
There remains a focus on priority pla￿$ across the West of England- these include Lockleaze. Inner City and
East in Bristol, and Weston in North Somerset where the focus is to address the inequalities that exist.
The delivery of the Contain outbreak Management Fund projects in both Bristol and South Gloucestershire have
demonstrated leaming and impact focusing on Social Prescribing of physical activty. The Ageing Well 'Live
Longer Betterf project has resulted in Wesport leading the VCSE sector to create a Falls Collaborative to
demonstrate the role the voluntary sector has in supporting the demand on the health system. along with ¢o-
facilitation of a VCSE Alliance working with the Healih System. Wesport has actively engaged with the local
Health System across Bristol, North Somerset, and South Gloucestershire (BNSSG)
The Opening School Facilities Project has seen a focused and target engagement with schools across the West
of England with projects being successfully co-created and delivered.
The delivery of the both the Parks Tennis (Bristol) and Tennis@The Park (Bath and Keyn5ham) programmes
has been successful with 48.000+ court booking across all sites. At the end of the year the opportunity in Bristol
to increase the number of sites by a fvrther Iwo has been accepted.
The ¢apacity of the Wesport staff team has fluctuated across the year with a small number of colleagues leaving
and in the last quarter of the year two new Project Officers have been appointed through additional Sport
England Funding for Sport Welfare.
Wesport conts'nues to ensure that it is embedded within the local ecosystem of sport and physical activity.
Through the conts-nued development of key relationships, partnerships, and funding distribution Wesport
empowers people and organisations that have a direct Connect with the target audiences and Gan therefore
impact participation. This has been a priorty in the ccFordination and management of the Together Fund and in
the distribution of resources provided to local community organisations for sport and physical activity provision.
Wesport continues to advocate for and work with the Health System to embed physical activity aGross a number
of focus areas where physical activity Can have a key role to play.
Headlines summarising Wesporvs activity include:
School Games - Engagement continues throughout the year W•ryth the School Games Organiser {SGO)
ne￿rk. Funding has been allocated lo 7 out of the 8 SGOS to support their plans to address inactivity and
inequality within their partnership schools. At the beginning of the school academi¢ year Wesport agreed to
continue to support the delivery of a small percentage of existing Level 3 events and competitions. These
events were delivered throughout the year. Be￿een January - March 2024 these have included Sports Hall
Athletlcs - 20 schools with 360 young people competed in the primary event and 32 schools with 256 young
people competed in the secondary event and Secondary netball with 6 schools I teams and 80+ young
people tsking part in the competition. Planning has taken place for competitions to take place in April l May
2024 and will include Bee's Netball (Primary) and a new SEND Short Mat Bowls event.
Page 4

WEST OF ENGLAND SPORT TRUST
(A COMPANY LIMITED BY GUARANTEE)
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
OBJECTIVES AND ACTIVITIES (CONTINUED)
Bristol Parks Tannis - The Parks Tennis sites (Canford Park, St George Park. and Eastville Park) have
continued to attract considerable usage. By the end of the year more than 27,800 court bookings have been
recorded. An opportunty arose at the end of the year to add an additional ￿ parks, sites to the portfolio
wthich was a¢¢epted. Due to a limited number of coaches a small number of coaching courses had been
delivered, these have included adult and junior focused sessions along with beginner and improver
opportunities. A small number of community tennis sessions have continued with existing organisations and
participants. Wesport have continued to COMordinate and administer the Happy Lane Fund. The fund aims to
support Community tennis and reduce the barriers to enable everyone to play tennis. Maintenance of the
courts remains of high priority to ensure a positive customer experience.
Bath and North East Somersèt Tennis @ tho Park - During this past year 20,100 court bookings have
been made acros5 the three sites - Keynsham. Sydney Gardens and Alice Park. Blue Sky have continued to
provide the opportunity to deliver a small coaching programme aimed at the adult audience. Maintenance of
the courts is completed on a regular basis to ensure high standards are met.
Tackling Inequalities Fund l Together Fund Throughout the year Wesport continued to work in
partnership with VOSCUR, the VCSE anchor partner for Bristol. to ensure that the outcome5 of the fund are
continually being met. A SUC￿5$￿1 application to Sport England secured six months of extension funding
until September 2023. This provided the opportunity to grant additional funding to 5 trusted organisations in
the Inner City and East area of Bristol to support their capacity as well as providing a 11% Cost of Living
uplÈft to avRrded funding amounts for the other organisations engaged across the West of England. This
funding con¢luded the available funding opportunity from Sport England under this criterion.
Throughout the lifespan of the project the focus remained on the four priority audiences:
• Low Income groups,
• Culturally Diverse Communities,
• People with Long Term Health Conditions, and
+ Disabled People.
At the end of the project a total of £482,083 had been allocated to 200 + organisations, of which 81 OA had not
received funding from Sport England previously. The funding had been distributed to audiences as follows= 39 %
to Culturally Diverse Communities, 23% to Low Incomes, 23% to Long Term Health Conditions and 150h to
Disabled People, noting that several organisations cover more than one target audience.
Alongside the delivery of the projects VOSCUR continued to deliver a resilience 5UPPOrt package of a range of
opportunities including one to one advice, bespoke training. consultancy support, themed training sessions, peer
support sessions, and online resources based on evidenced need that was available to all organisations involved
in the programme. A total of 50+ organisations engaged in the available opportunities.
Openlng School Facilities - The beginning of this year engagement and communication VRS taking place
with schools to develop plans for year 2 of the programme. A deadline for November 2023 was met with 26
schools receiving funding with £315K being allocated. There was an increase this year to engage with
community partners to expand the opportunities being offered at the school facilities. In January 2024 an
approach was made to schools for year 3 delivery. A target of 27 schools was set.
PE Conference- A conference was planned and delivered in March 2024 at Badminton School. Bristol. The
theme for the conference was 'Physical Literacy, and external keynote speakers provided valuable
information relating to this theme to the 49 Primary schools that were represented. A range of workshops
were delivered by local extemal organisations.
Page 5

WEST OF ENGLAND SPORT TRUST
(A COMPANY LIMITED BY GUARANTEEI
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
OBJECTIVES AND ACTIVITIES (CONTINUED)
Primary School Engagement
Universal communication to schools is provided through a regular
newsletter. A focus continues to be the successful completion of the Sport England Active Lives (Children
and Young People) survey responses by the identified schools. The place-based targeted approa¢h ￿thin
six localities across the a￿a continues. There is a focus from the team to develop opportunitie5 for children
and young people in these locality areas.. Barton Hill, Lawrence Weston, Hartcliffe and Withywood in Bristol,
Kingswood in South Gloucestershire and Weston in North Somerset.
Fund Dlstrfbution
In addition to managing the distribution of national funding (fogether Fund - Sport
England,. Opening School Facilities- Dept for Education), during this year Wesport have managed the grant
processes of the following funds..
1) The Crime Prevention Through Sport Fund (Year 2) on behalf of Avon and Somerset Police which aims
to support projects within focus areas that use sport and physical activity to reduce violen￿. rJime, and
anti-social behaviour in targeted areas. Across the Wesport area 10 projects were funded via these
organisations: Youth Moves, Young Bristol, Working Young, Trojan Education Centre. Sporting Weston
FC, Krunch SW, Hartcliffe BNX, Downend Boxing Club, Creative Youth Network and Baskerville School of
Gymnastics.
2) Ageing Well Communities Activities Budget- One of the identrfied proje¢ts within the Live Longer
Better application. Awards were made to 7 organisations in conjunction with Together Fund applications
that met the identifjed criteria: _ Redcatch Community Gardens, Creative Shfft, New Age Kurling, a local
Parkinson's group, Winterbourne Bam Trust, Art in Action, and SoLrth GIOU￿SterShIre Walking Group.
3) Children and Young People Healthy Weight l Mental Health improvement grants (ICB locality Board
Funding)- this funding focused on the Inner City and East and South Bristol localities. Wesport managed
the grant process which allocated a total of £70K to 10 projects= . APE. Bristol Somali Youth Voice,
Creative YoLrth Ne￿ork, Off The Record, Robins Foundation, Trinity Community Arts, Greater Bristol
Together, We Are After School Club, Windmill Hill City Farni, and Young Bristol.
Wesport continues to utilise its communication channels to maintsin engagement wth the network which 15 very
important to ensure connectivity. A regular email newsletter bulletin continues to be produced and is now sent
monthly to a growing circulation list. This includes specific Club and PE I School Sport bulletins as well.
Wesport's Twitter account (@WesportAP) recorded 339 and 81,200 bNeet impressions. The Facebook account
has 1,200 followers & reaches 17,800 wth 1430 profile visits. The website has received 17,000 users with the
Bristol Parks Tennis site recording the highest number of visits. These are closely followed by Tennis@ the Park
and the Job page. This year the Instagram account recorded 794 followers.
Wesport has also supported several campaigns through the year, including as examples: This Girl Can, Beezee
Bodies, We Are Undefeatable, UK Coaching Week, Children's Mental Health Week, Intemational Women's Day,
Active Lockleaze, National Apprenticeship Week, Fallproof, Black History Month, Parents in Sport Week,
Safeguarding Adults Week, Red January, Time To Talk Day, National Inclusion Week, National Social
Prescribing Day, Cycle to Work Day, Club Matters and Active Travel.
Wesport continues to work with Press Red (a data and insight consultancy) to evolve its data and insight function
and is also starting to focus on the organisations, collection and use of data & insight for Monitoring, Evaluation
and Learning (MEL). Over the year Press Red have engaged with the team to develop knowledge and
understanding of the conceptual framework that is being driven by Sport England to understand working in place.
The current mapping tools created for the Together Fund and for the Children and Young People area of work to
have been updated with current census data. Valuable support has been given to the members of the team
delivering the COMF project in Bristol to create and finalise an evaluation report based on the learnings of the
project delivery. Regular key messages connected to the release of Active Lives data (adults and children) are
shared with the team.
Page 6

WEST OF ENGLAND SPORT TRUST
(A COMPANY LIMITED BY GUARANTEE)
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
OBJECTIVES AND ACTIVITIES (CONTINUED)
In relation to engagement wth the sectorfs Workforce, engagement continues wth National Goveming Bodies of
Sport. The meetings provide opportunities to ensure that shared outcomes are known, and actions are taken
appropriately to support these. Due to the lack of requests for face-to-face workshops Wesport have not
organised a programme this year. Instead, when requests have been re¢eived the organisation l individual has
been directed to a relevant online VK)rkshop.
Formal engagement with the professional ne￿Ork took place in November 2023 through Wesport'5 Sport and
Physical Activity Ne￿ork (SPAN) event. A range of organisations attended the event covering 120+ attendees.
The theme for the event focused on Place - 'Everyone is Talking about Place,
which encouraged detailed
conversation be￿en the organisations around Pla¢e and networks and an understanding of their role.
Engagement has commenced with CIMSPA (Chartered Institute for the Management of Sport & Physical
Activity) and the newly appointed Skills Hub Manager. Their role is to form a Lo¢al Skills Partnership Board of
organisations across the West of England engaged in education and training provision. This Local Skills
Partnership Board will work to develop a Local Skills Plan that has identified gaps in roles and adions to address
this.
Community Organisatlons - Wesport continues to maintain and develop its relationships with voluntary sector
community organisations across the West of England to focus on reducing inequalities and engagement of
inactive individuals from lovRr so¢io-e¢onomiG group5 primarily in under-served areas. This has been driven
through the Together Fund along wth the Crime Prevention Funding, COMF positive activity funding in South
Gloucestershire. Ageing Well grants and the Positive Activities funding for Children and Young People in Bristol.
Linked to this, Wesport's Race Equality commitment has seen a spe¢ifi¢ focus on working with Black, Asian and
Ethnically Diverse Communities. 250+ organisations have received ￿ndIng through these various sources.
These include Active Being Ltd. A¢¢ess Sport, Barton Hill Activity Club, Bridges for Communities, Bristol Hom
Youth Concem, Bristol MIND. Bristol Refugee Rights, Bristol Steppin Sisters, Eastside Community Trust, Friends
of Grove Park, Friends of Page Park, Genesis Trust, Headway. Imayla, Khaas, Life CyGle UK, Open Minds
Active, Soul Trail Wellbeing. Unseen UK, We Are Aware, APE, Off The Record, Creative Youth Nets￿rk. Young
Bristol and Youth Moves.
Engagement wtth each of the four Unitary Authorities of the West of England is ongoing. This engagement has
included:
In Bristol
Discussions have continued to develop the Bristol Active City Network. The Unitary Authority has been given the
opportunity to access additional Core Ctties funding from Sport England to work the local system.
The delivery of the Contain Outbreak Management Funding (COMF) project has been a focus of work across
three areas of the city v￿rking ciosely wth the Healthy Living Centres and the social prescribing ne￿ork. The
Physical Activity Link Workers project has now been completed. An evaluation report has been produced in
partnership with Press Red. This report has been shared with Bristol City Council. Learnings identified in the
report will be used to inform work in this area moving forwards.
Wesport is working closely with Lockleaze Neighbourhood Trust to develop local opportunities for participation
and collaboration. Funding continue5 to be allocated to support an existing member of staff in this organisation to
work one day a week in the community on Wesport's behalf. This partnership is providing Wesportwith valuable
learning in relation to the gaps in provision, areas for development and identified barriers to participation.
Engagement is maintained with the relevant departments within Bristol City Council to deliver the Parks Tennis
programme across the three parks sites. Discussions have taken place as to an in¢rea5e in the number of Parks
sites in the portfolio. There is the potential for two more sites to be added to the existing contract in early 2024-
25.
Page 7

WEST OF ENGLAND SPORT TRUST
(A COMPANY LIMITED BY GUARANTEE)
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
OBJECTIVES AND ACTIVITIES (CONTINUED
In South Gloucestershire
Ongoing engagement with the Public Heatth team through delivery of the Contain Outbreak Management Fund
(COMF) project 'Feeling Better in South Gloucestershire, delivery across the unitary authority area. Working
closely with Southem Brooks and the two physical activity link workers to achieve the outcomes of the project. As
an example, the following sessions have been set up= Walking Netball for after-5troke parttcipants, New Age
Kurling for older adults and Table Tennis sessions for Hong Kong overseas nationals.
In North Somerset
There is regular engagement with the Unitary Authority Active Lifestyles Team. The North Somerset Physi¢al
Activity Strategy was launched with key outcomes connected to Wesport delivery. The focus Continues to be on
Weston and the strategic group Active Weston. Working closely with the Active Lifestyles Team and with
Voluntary Action North Somerset (VANS), Wesport continues to allocate funding towards the employment of an
activator to work closely with the community to develop physical activity opportunities.
In Bath and North-East Somerset
Regular engagement with the UA continues through the Tennis@ the Park tender delivery. Initial discussions
and input have been made to the Whole System Health Improvement Framework.
Connocting with Health Networks
Wesport's connection to the hea￿h ne￿ork I landscape across the West of England Continues to grow. An
opportunity to meet with the Integrated Care Board (ICB) CEO and Chief Medical Officer arose to advocate for
the embedding of physical activity across the ICB. The Live Longer Better (Ageing Well) project was Completed
at the end of December 2023. The OTAGO Strength and Balance classes were able to be continued due to an
extension to the funding. A celebration event was organised at the end of the project to showcase leaming and to
recognise the partner organisations and their involvement. There has been a momentum to ¢reate a Bristol,
North Somerset and South GIOu￿stershIre (BNSSG) wÈde approach to strength and balance under the falls
collaborative led by Wesport and the voluntary sector.
The delivery of the COMF funded project in Bristol conGluded at the end of December 2023 with an evaluation I
impact report being produced. The COMF project in South Gloucestershire has continued with high levels of
referrals and engagement through the two Physical Activity Link Workers.
The CEO has been engaged as Go-facilitator of the BNSSG VCSE Alliance.The alliance is also starting work with
the Integrated Care System in BNSSG on a brokerage model that wll allow the health system lo identify where
they want VCSE support, input or delivery. requesting help in identifying interest l appropriate VCSE
organisations to engage.
Govemance Update
2023-24 has seen regular focused work around sustaining & improving the govemance of We5POrt, in line wlh
the requirements of Sport England's Code for Sports Governance and recommendations from the previous
Campbell Tickell extemal Board evaluation and the BDO Governance Assurance review.
A specific focu5 has been around the creation of a standalone Diversity & Inclusion Action Plan, which covers 2
of the 49 elements of the Tier 3 requirements from the Code.
Regular Trust Board meetings have taken place throughout the year, and in 2024-25, there will be a focused
round of recruitment for additional non-executive Trustees.
The Wesport Trust Board & staff team recognises the importance of attaining & maintaining good governance as
it provides a strong foundation for the organisation to fulfil its charitable objectives & the aims wthin the current
strategy.
Page 8

WEST OF ENGLAND SPORT TRUST
(A COMPANY LIMITED BY GUARANTEE)
TRUSTEES, REPORT (CONTINUED
FOR THE YEAR ENDED 31 MARCH 2024
OBJECTIVES AND ACTIVITIES (CONTINUED)
Race Equality - Wesport has continued its journey to become an anti-racist organisation. A number of areas of
the organisation have seen the impact of the actions developed, identifying key milestones with the team and
Trustees. This includes-.
Continuing to build strategic relationships, including with SARI (Stand Against Racism and Inequality, a local
charty that supports victims of hate crime), establishing a two-year agreement to work together.
Workforce Innovation Fund utilised to engage with Refugee and Asylum Seekers and organisations
connecting with culturally diverse audiences.
Continuing to focus on engaging culturally diverse communitie5 through initiatives including Together Fund,
where a proportion of the fund went to organisations working directly wthin these communities.
Continuing to work with Press Red to improve the quality and understanding of local demographic data,
including understanding how diverse the culturally diverse communities are across the West of England.
Safeguarding - As part of Wesport's funding agreement with Sport England an annual review is required to take
place with the Child Protection In Sport Unit (cpsu) to ensure that appropriate safeguarding stsndards are being
met. Following the review meeting that took place in November 2023 Wesport received confirmation that the
organisation is meeting the standards as expected.
As part of the response to the Whyte Review (2022) a commitment was made from Sport England to develop a
network of Sport Welfare Officers. A successful funding application to Sport England has provided the
opportunity to recruit kn Project Officer Sport Welfare roles which have been appointed in April 2024.
e. SUMMARY
Throughout 2023124 the role of Wesport to advocate for the importance of physical activity to tackle the
inequalities that still exist continues to be important. There are many parts of the local ecosystem where moving
more, physical activity, and sport can play a positive role in achieving much wider outcomes. The Wesport Board
of Trustees and team remain focused on the vision and mission of the organisation, and their contribution to
achieving them.
2023124 saw Wesport's role in the West of England voluntary sector landscape increase from working in
partnership in with VOSCUR to su¢cessfully deliver the Together Fund, to leading the development of a Falls
Collaborative to the co facilitstion of the VCSE Alliance.
Wesport's Board of Trustees continue to recognise the excellent progress that the team has made in working
effectively across the West of England, particularly noting the challenges of working across such a complex
area.
A key element to this is how effectively the team works openly & collaboratively, both wthin Wesport and across
the wder ne￿ork. The Twstees are grateful for the hard work of the team & the continued focus on the
strategic aims of the organisation.
Page 9

WEST OF ENGLAND SPORT TRUST
(A COMPANY LIMITED BY GUARANTEE)
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
ACHIEVEMENTS AND PERFORMANCE
FINANCIAL REVIEW
a. RESULT FOR THE YEAR
The accounts on pages 19 to 35 set out the details of the statement of financial activities for the year ended 31
March 2024 and the balance sheet as at that date.
During 2024 total income decreased from £1,795.872 to £1,362,009 and total expenditure decreased from
£2,114,976 to £1.419,413. The resulting deficit in the year is £57,404. During the year the unrestricted reserves
have been built on by £130,751, and the restricted funds have been spent down from the balance carried forward
into the year.
b. GOING CONCERN
After making appropriate enquirie5, the trustees have a reasonable expectation that the company has adequate
resources to continue in operational existen￿ for the foreseeable future. For this reason they continue to adopt
the going Goncern basis in preparing the financial statements. Further details regarding the adoption ofthe going
oncern basis can be found in the Accounting Policies.
c. RESERVES POLICY
The reserves of the charity should be of a sufficient level to ensure that its recu￿Ing commitments and planned
revenue expendibjre can be met out of the income.
The Trustees will aim to maintain a level be￿een £250k and £500k in unrestricted reserves to cover costs to
sustain the charitable activib-es whilst securing additional funding, or to cover working capital requirements and to
allow for wind up costs should they occur.
At 31 March 2024 the Charity held total reserves of £879,173 represented by restricted reserves of £337,793 and
unrestricted reserves of £541,380.
STRUCTURE, GOVERNANCE AND MANAGEMENT
a. CONSTITUTION
The company is registered as a charitable company limited by guarantee and was set up by a Trust deed.
The company is constituted under a Trust deed and is a registered charity number 1114495.
The principal object of the company is to promote Community participation in healthy recreation for the benefit of
the inhabitants of the West of England and to provide, or to assist in providing, and to promote.. -
(1) public facilities, amenities, equipment, and services for healthy recreation.
(2) facilities and 5erviGes for recreational, sporting, or other leisure time occupation in the interests of social
welfare for the public at large or those wtho by reason of their youth. age, infimity or disablement, financial
hardship or social and economic circumstances, have need of such facilities and services.
(3) the improvement and preservation of good health and well-being through participation in healthy recreation.
(4) education. training and coaching courses which promote physical health and frtness.
(5)the advancement of such other charitable purposes beneficial to the communily consistent ￿fjth the objects
Set out in 3 (a) to (d) above as the Trustees of the Charity shall in their absolute discretion detemine.
Page 10

WEST OF ENGLAND SPORT TRUST
(A COMPANY LIMITED BY GUARANTEE)
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
STRUCTURE, GOVERNANCE AND MANAGEMENT (CONTINUED)
b. METHOD OF APPOINTMENT OR ELECTION OF TRUSTEES
The management of the company is the responsibility of the Trustees who are elected and COHOPted under the
terms of the Trust deed.
c. POUCIES ADOPTED FOR THE INDUCTION AND TRAINING OF TRUSTEES
Once Trustees are appointed, each goes through a comprehensive induction process, including receiving a copy
of the Wesport Memorandum of Understanding and Articles of Association, recent board papers. minutes and
dates of next meetings, a copy of the latest Wesport Strategy and most recent audited accounts.
Trustees receive an induction pack with the documents highlighted above, and including further policy
documents
Delegations Policy. Financial Procedures and Policy, Risk Management Plan and Risk Register
Policy, Safeguarding Children and Young People Policy, Wesport Trustee Handbook. In addition, Trustee
training opportunities are provided through national and local organisations, through direct engagement with the
staff team and at events to understand the business of Wesport and the environment the organisation operates
within.
Trustee5 are provided wth information about Wesport - Current Trustees I Patrons. Staff Structure and
Govemance, Chief Executive Office¢s job description, Operations Plan for the current financial year and contact
details for the CEO and seniorteam.
Finally, Trustees are provided with information about their role
Trustee Role Description and Person
Specffication, Good Trustee Practice Information (Charity Commission), Trustee Declaration of Interests.
Governance Documents to Sign and Retum, Trustee Skills Matrix.
d. PAY POUCY FOR SENIOR STAFF
Wesport has a pay and remunerations policy approved by the board and adhered to on an annual basis. Senior
staff pay is a part of this. with specific roles identified at an agreed band of remuneration.
e. RISK MANAGEMENT
The Trustees have assessed Wesporys exposure to major risks, in particular those related to the operations and
finances of the company and are satisfied that systems and procedures are in place to mitigate our exposure to
the major risks.
Page11

WEST OF ENGLAND SPORT TRUST
(A COMPANY LIMITED BY GUARANTEE
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
STRUCTURE, GOVERNANCE AND MANAGEMENT ICONTINUED)
f. ORGANISATIONAL STRUCTURE AND DECISION MAKING
Wesport has a Trust Board Legal and Regulatory responsibilities policy, setting out the Board's approach to
ensuring fvll compliance with all legal requirements, including finance, planning and management. internal
controls and risk management. Wesport also has a Delegations policy, agreed by the Board of Trustees, which
sets out clear delegated responsibility for CEO and senior staff on decision making. On a day-to-day basis, clear
policies and procedures are in place to maintain good governance and appropriate lines of communication
regarding decision making.
Wesport Staff Slru¢tuie Tree - March 2024
wesport
Page 12

WEST OF ENGLAND SPORT TRUST
(A COMPANY LIMITED BY GUARANTEE)
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
FUTURE DEVELOPMENTS
There wll continue to be a strong focus on tackling inequalities in our communities. Wesport's engagement
within the Health System will continue to develop. The monitoring, evaluation. and learning from these projects
will be used to demonstrate impact to secure further funding.
The team will continue to focus on their journey to becoming an anti-racist organisation through the
implementation of the ath'on plan and by the engagement and collaboration locally and nationally alongside the
network of AGtive Partnerships across England. A decision on the next steps to continue to embed data and
insight and monitoring and evaluation and leaming within the team will be agreed.
Sport England Tier 3 governance compliance WIIS be a focus for 2024-25, as well as maintaining the existing
standards of governance. Safeguarding for ¢hildren & young people and for adults will also be a focus including
the completion of the Safeguarding Adults Framework with Ann Craft Trust.
FUNDS HELD AS CUSTODIAN
Wesport holds a few small funding pots on behalf of small voluntary sector organisations to enable the
achievement of local objectives for that sport or organisation. The outcomes worked towards often will straddle
financial years, so funding to aid the achievement of these local objectives is held.
Disclosure of information to auditors
Each of the person5 who are Trustees at the time when this Trustees, Report is approved has confirmed that
so far as that Trustee is aware, there is no relevant audit information of whi¢h the charity's auditors are
unaware. and
that Trustee has taken all the steps that ought to have been taken as a TNstee in order to be aware of
any relevant audit information and to establish that the charity's auditors are aware of that information.
Auditors
The auditors, Bishop Fleming LLP, have indicated their willingness to continue in office. The designated Trustees
will propose a motion reappointing the auditors at a meeting of the Trustees.
Approved by order of the members of the board of Trustees and signed on their behalf by:
Guy Buckland
Chair of Trust Board
Date.. 10 loTrltalAk
Page 13

WEST OF ENGLAND SPORT TRUST
IA COMPANY LIMITED BY GUARANTEE)
STATEMENT OF TRUSTEES. RESPONSIBILITIES
FOR THE YEAR ENDED 31 MARCH 2024
The Trustees (who are also the directors of the Charity 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 Ac¢ounting Standards (United Kingdom Generalty Accepted Accounting Pra¢ti¢e).
Company law requires the Trustees to prepare financial statements for each financial year. Under company law,
the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair
view of the stste of affairs of the Charity and of its incoming resources and application of resources. including its
income and expenditure. for that period. In preparing these financial statements, the Trustees are required to..
select suitable accounting policies and then apply them consistently.
observe the methods and principles of the Charities SORP (FRS 102);
make judgments and accounting estimates that are reasonable and prudent.,
state whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any material
departures disclosed and explained in the financial statements.,
prepare the financial statements on the going concem basis unless it is inappropriate to presume that the
Charity will continue in business.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain
the Charity's transactions and disclose with reasonable accuracy at any time the financial position of the Charity
and enable them to ensure that the finanGial statements comply with the Companie5 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.
Approved by order of the members of the
ard of Trustees and Signed on its behalf by..
Guy Buckland
Chair of Trust Board
Date.. j a l 07 I t4lg
Page 14

WEST OF ENGLAND SPORT TRUST
(A COMPANY LIMITED BY GUARANTEE
INDEPENDENT AUDITORS. REPORT TO THE MEMBERS OF WEST OF ENGLAND SPORT TRUST
OPINION
We have aLtdited the financial statements of West of England Sport Trust (the 'charitable company,) for the year
ended 31 March 2024 which Comprise the Statement of Financial Activities, the Balance Sheet. the Statement of
Cash Flows and the related notes, including a summary of significant a¢¢ounting 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 A¢￿pted Accounting Practice).
In our opinion the financial statements:
give a true and fair view of the state of the charitable company's affairs as at 31 March 2024 and of its
incoming resources and application of resources, including its income and expenditure for the year then
ended.,
have been properly prepared in accordance with United Kingdom Generally A¢¢epted Accounting
Practice," and
have been prepared in accordance with the requirements of the Charities Act 2011.
BASIS FOR OPINION
We Gonducted 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 Auditors, responsibilities for the audit
of the financial statements section of our report. We are independent of the charitable company in ac¢ordance
wth the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom,
including the Financial Reporting Council's Ethical Standard, and we have fulfilled our other ethical
responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is
sufficient and appropriate to provide a basis for our opinion.
CONCLUSIONS RELATING TO GOING CONCERN
In auditing the financial statements, we have concluded that the Trustees. use of the going concern basis of
accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or
conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to
continue as a going concern for a period of at least I￿￿[Ve months from when the financial statements are
authorised for issue.
Our responsibilities and the responsibilities of the Trustees with respect to going concern are described in the
relevant sections of this report.
OTHER INFORMATION
The other information comprises the information induded in the Annual Report other than the financial
statements and our Auditors, Report thereon. The Trustees 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 perfonned, 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.
Page 15

WEST OF ENGLAND SPORT TRUST
(A COMPANY LIMITED BY GUARANTEE)
INDEPENDENT AUDITORS. REPORT TO THE MEMBERS OF WEST OF ENGLAND SPORT TRUST
(CONTINUED)
MATTERS ON WHICH WE ARE REQUIRED TO REPORT BY EXCEPTION
We have nothing to report in respect of the following matters where the Charities (Accounts and Reports)
Regulations 2008 requires us to report to you if, in our opinion..
the infomation given in the Trustees, Report is inconsistent in any material respect with the financial
statements; or
sufficient accounting records have not been kept: or
the financial statement5 are not in agreement with the accounting records and returns" or
we have not received all the information and explanations we require for our audit.
RESPONSIBILITIES OF TRUSTEES
As explained more fully in the Trustees, Responsibilities Statement, 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 twe and fair view, and for suGh internal control as the
Trustees determine is necessary to enable the preparation of financial statements that are free from material
misstatement, whether due to fraud or error.
In preparing the financial statements. the Trustees are responsible for assessing the charitable company's abilily
to continue as a going COn￿rn, disclosing, as applicable, matters related to going ¢oncem and using the going
concem basis of accounting unles5 the Trustees either intend to liquidate the charitable company or to cease
operations, or have no realistic alternative but to do so.
Page 16

WEST OF ENGLAND SPORT TRUST
(A COMPANY LIMITED BY GUARANTEE)
INDEPENDENT AUDITORS. REPORT TO THE MEMBERS OF WEST OF ENGLAND SPORT TRUST
(CONTINUED)
AUDITORS, 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 Auditors, 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) wll 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 vrftth our responsibilities. outlined above, to detect material misstatements in respect of irregularities,
including fraud. The extent to which our procedures are capable of detecting irregularitie5, inGluding fraud is
detailed below:
We have considered the nature of the sector, control environment and financial performance-
We have considered the results of enquiries with management and twstees in relats.on to their own
identification and assessment of the risk of irregularities wtthin the entity. and
We have reviewed the documentation of key processes and controls and performed walkthrou9hs of
transactions to confirm that the systems are operating in line with documentation.
As a result of these procedures, we have considered the opportunities and incentives that may exist wthin the
organi5atian for fraud and identified the highest area of risk to be in relation to revenue recognition, with a
particular risk in relation to year-end cut off. In Common with all audits under ISAS (UK) we are also required to
perform specific procedures to respond to the risk of management override.
We have also obtained understanding of the legal and regulatory framevA)rks that the Charity operates in,
focusing on provisions of those laws and regulations that had a direGt effect on the determination of material
amounts and disclosures in the financial statements. The key laws and regulations we considered in this context
included the Charities Act 2011, Charity SORP 2019, FRS 102 and the terms and ¢onditions attaching to
material grants received by the Charity. In addition, we considered the provisions of other laws and regulations
that do not have a direct effect on the financial statements but compliance with which may be fundamental to the
Charity's ability to operate or avoid a material penalty. These in¢luded data protection regulations, health and
Safety regulations and employment legislation.
Our procedures to respond to risks identified included the following..
Reviewing the financial statement disclosures and testing to supporting documentation to assess compliance
wth provisions of relevant laws and regulations described as having a direct effect on the financial
statements-
Perft)rming analytical procedures to identify unusual or unexpected relationships that may indicate risks of
material misststement due to fraud-
Reviewing board meeting minutes-
Enquiring of management in relation to actual and potential daims or litigations',and
Performing detailed transactional testing in relation to the recognition of revenue, specifically grants, with a
particular focus around year-end cut off.
In addressing the risk of fraud through management override of controls, testing the appropriateness of joumal
entries and other adjustments; assessing whether the judgments made in accounting estimates are indicative of
potential bias- and evaluating the business rationale of significant transactions that are unusual or outside the
nomial course of busine5S.
We also communicated identified laws and regulation and potential fraud risk to all trustees of the engagement
team and remained alert to possible indicators of fraud or non-compliance wÉth laws and regulations throughout
the audit.
Page 17

WEST OF ENGLAND SPORT TRUST
IA COMPANY LIMITED BY GUARANTEE)
INDEPENDENT AUDITORS, REPORT TO THE MEMBERS OF WEST OF ENGLAND SPORT TRUST
(CONTINUED
As a result of the inherent limitations of an audit, there is a risk that not all irregularities, including a material
misststement in financial statements or non-compliance with regulation, wtll be detected by us. The risk
increases the further removed compliance with a law and regulation is from the events and transactions reflected
in the financial statements, given we will be less likely to be aware of it, or should the irregularity occur as a result
of fraud rather than a one-off error, as this may involve intentional concealment, forgery, collusion, omission or
misrepresentation.
A further description of our responsibilities for the audit of the financial statements is located on the Financial
Reporting Council's website at.. www.frc.or
.uklauditorsres
onsibilities. This description foms part of our
Auditors. Report.
USE OF OUR REPORT
This report is made solely to the charitable companls members, as a body, in a¢cordan¢e wth Part 4 of the
Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state
to the charitable company'5 members those matters we are required to state to them in an Auditors, Report and
for no other purpose. To the fijllest extent pemiitted by law, we do not accept or assume responsibility to anyone
other than the charitable company and its members, as a body, for our audit work, for this report, or for the
opinions we have formed.
Jose
Scaife FCA DChA (Senior Statutory Auditor)
for and behalf of
Bishop Fleming LLP
Chartered Accountants
Statutory Auditors
10 Temple Back
Bristol
BS16FL
Date. I I
Page 18

WEST OF ENGLAND SPORT TRUST
(A COMPANY LIMITED BY GUARANTEE)
STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT)
FOR THE YEAR ENDED 31 MARCH 2024
Unrestrictsd
funds
2024
Restricted
funds
2024
Total
funds
2024
Total
funds
2023
Note
Incomo from:
Donations and legacies
Charitable activities
Investments
497,162
138,731
54,841
665,987
5.288
1,163,149
144,019
54,841
1,630,198
147,820
17.854
Total income
690.734
671,275
1,362,009
1.795.872
Expenditure on:
Charitable activities
559,983
859,430
1.419,413
2.114,976
Total expenditur8
559,983
859,430
1,419,413
2,114,976
Net movement in funds
130,751
1188,155)
{57,404)
(319.104)
Reconciliation of fund$:
Total funds brought forward
Net movement in funds
410,629
130.751
525,948
(188,155)
936.577
(57,404)
1.255,681
(319,104)
Total funds carried forward
541,380
337,793
879,173
936,577
The Statement of Financial Activities includes all gains and losses recognised in the year.
The notes on pages 22 to 36 fomi part of these financial statements.
Page 19

WEST OF ENGLAND SPORT TRUST
IA COMPANY LIMITED BY GUARANTEE)
REGISTERED NUMBER:05794916
BALANCE SHEET
AS AT 31 MARCH 2024
2024
2023
Note
Tangible assets
10
7,415
7,415
Current assets
Debtors
Cash at bank and in hand
11
39,487
995,029
198,161
1,011,643
1,034,516
1,209,804
Creditors.. amounts falling due within one
year
12
(162.758)
(273,227)
Net current assets
871.758
936,577
Total assets less current liabilities
879,173
936,577
Total net assèts
879,173
936,577
Charity funds
Restricted funds
Unrestricted hjnds
13
13
337,793
541,380
525,948
410,629
Total funds
879.173
936,577
The Trustees acknowledge their responsibilities for complying with the requirements of the Act with resped to
accounting records and preparation of financial statements.
The financial statements have been prepared in accordance with the provisions applicable to entities subject to
the small Companies regime.
The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by..
Guy Buckland
Chair of Trust Board
Date: iolu71 lol4
The notes on pages 22 to 36 fonn part of these financial statements.
Page 20

WEST OF ENGLAND SPORT TRUST
(A COMPANY LIMITED BY GUARANTEE)
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2024
2024
2023
Cash flow& from operatlng a¢tlvlties
Net cash used in operating activities
(63,061) (386.493)
Cash flows from investing activities
Investment income received
Purchase of tangible fixed assets
54,841
{8,394)
17,854
Net cash provided by invasting activities
46,447
17,854
Change in cash and Gash equivalents in the year
Cash and cash equivalents at the beginning of the year
(16,614) 1368,639)
1,011,643
1,380,282
Cash and cash equivalonts at tho end of the year
995,029
1,011,643
The notes on pages 22 to 36 form part of these financial statements
Page 21

WEST OF ENGLAND SPORT TRUST
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
ACCOUNTING POLICIES
1.1 BASIS OF PREPARATION OF FINANCIAL STATEMENTS
The financial statements have been prepared in accordance with the Charities SORP (FRS 102)
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) (effective 1 January 2019), the Financial Reporting Standard
applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
West of England Sport Trust meets the definition of a public benefit entity under FRS 102. Assets
and liabilitie5 are initially recognised at historical cost or transaction value unless otherwise stated in
the relevant accounting policy.
1.2 COMPANY STATUS
The Company is a company limited by guarantee. The members of the company are the Trustees
named on page 1. In the event of the company being wound up, the liability in respect of the
guarantee is limited to £1 per member of the company.
1.3 FUND ACCOUNTING
Genepl funds are unrestricted funds which are available for use at the discretion of the Trustees in
furtherance of the general objectives of the company and which have not been designated for other
purposes.
Restricted funds are funds which are to be used in accordan￿ wth specific restrictions imposed by
donors or which have been raised by the company for particular purposes. The costs of raising and
administering such funds are charged against the specific fund. The aim and use of each restricted
fund is set out in the notes to the financial statements
1.4 GOING CONCERN
The Trustees assess whether the use of going concern is appropriate, i.e. whether there are any
material uncertainties related to events or conditions that may cast significant doubt on the ability ()f
the charity to continue as a going concem. The Trustees make this assessment in respect of a period
of one year from the date of approval of the financial statements.
The Trustees continue to monitor the long-tem resep4es of the Charity. Under all the scenarios
reviewed, the charity has sufficient reserves to enable it to continue as a going concern for the
foreseeable future. For this reason it continues to adopt the going concem basis in preparing the
financial statements.
1.5 INCOME
All income is recognised once the Charity has entitlement to the income, it is probable that the
income will be received and the amount of income receivable can be measured reliably.
other income is recognised in the period in which it is receivable and to the extent the goods have
been provided or on completion of the service.
Page 22

WEST OF ENGLAND SPORT TRUST
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
ACCOUNTING POLICIES (continued)
1.6 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 activty. Direct costs attributable to a single adivity are allocated directly
to that activity. Shared Gosts 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.
Charitable activities costs are costs incurred on the company's educational operations, including
support costs and costs relating to the governance of the company apportioned to charitable
activities.
1.7 TANGIBLE FIXED ASSETS AND DEPRECIATION
All assets costing more than £5,000 are capitalised.
Tangible fixed assets are initially recognised at cost. After recognition. under the cost model, tangible
fixed assets are measured at C05t less accumulated depreciation and any accumulated impairment
losses.
Depreciation is charged $0 as to allocate the cost of tangible fixed assets less their residual value
over their estimated useful lives, using the straight-line method.
Depreciation is provided on the following bases=
Motor vehicles
Fixtures and fittings
33% straight line
1.8 OPERATING LEASES
Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight
line basis over the lease tenn.
Benefits received and receivable as an incentive to sign an operating lease are recognised on
straight line basis over the period until the date the rent is expected to be adjusted to the prevailing
market rate.
1.9 DEBTORS
Trade and other debtors are recognised at the settlement amount after any trade discount offered.
Prepayments are valued at the amount prepaid net of any trade discounts due.
1.10 CASH AT BANK AND IN HAND
Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity
of three months or less from the date of acquisition or opening of the deposit or similar account.
Page 23

WEST OF ENGLAND SPORT TRUST
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
ACCOUNTING POLICIES (continued)
1.11 LIABILITIES AND PROVISIONS
Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past
event, it is probable that a transfer of economic benefit will be required in settlement, and the amount
of the settlement can be estimated reliably. Liabilities are recognised at the amount that the company
anticipates it will pay to settle the debt or the amount it has received as adVan￿d payments for the
goods or services it must provide. Provisions are measured at the best estimate of the amounts
required to settle the obligation. Where the effect of the time value of money is material. the provision
is based on the present value of those amounts. discounted at the pre-tax discount rate that reflects
the risks specific to the liability. The unwnding of the discount is recognised within interest payable
and similar charges.
1.12 PENSIONS
The Chartty operates a defined contribution pension scheme and the pension charge represents the
amounts payable by the Charity to the fund in respect of the year.
1.13 FINANCIAL INSTRUMENTS
Financial instruments are classified and accounted for, a¢Gording to the substance of the contractual
arrangement, as either financial as5et5, financial liabilities or equity instruments. An equity instrument
is any contract that evidences a residual interest in the assets of the Gompany after deducting all of
its liabilities. Financial instruments includes cash at bank, trade debtors, accrued income from
financial instruments (comprising dividends and interest due from investments), trade creditors and
accrued expenditure.
Page 24

WEST OF ENGLAND SPORT TRUST
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
INCOME FROM DONATIONS AND GRANTS
Unrestrlctsd Rastricted
funds
funds
2024
2024
Total
funds
2024
Total
funds
2023
Donations
Grants
500
496,662
1,000
664.987
1,500
1.161,649
15,000
1,615,198
497,162
665,987
1.163,149
1,630,198
TOTAL 2023
487,136
1,143,062
1,630.198
Included within restricted grant funding. £414,844 relates to NHS income and £60,000 relates to Avon &
Somerset Poli￿ income.
Page 25

WEST OF ENGLAND SPORT TRUST
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENT3
FOR THE YEAR ENDED 31 MARCH 2024
INCOME FROM CHARITABLE ACTIVITIES
Unrestrictsd Restrictsd
funds
funds
2024
2024
Total
funds
2024
Total
funds
2023
Core and operational services
Tennis
Grant funding
6,850
131,881
6.850
131,881
5,288
3,028
142,872
1,920
5,288
138,731
5,288
144,019
147,820
TOTAL 2023
145,900
1,920
147,820
INVESTMENT INCOME
UnrestriGted
funds
2024
Total
funds
2024
Total
funds
2023
Interest on deposit accounts
54,841
54,841
17,854
TOTAL 2023
17.854
17,854
Page 26

WEST OF ENGLAND SPORT TRUST
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
ANALYSIS OF EXPENDITURE ON CHARITABLE ACTIVITIES
Summary by fund type
Unrestricted Restricted
funds
funds
2024
2024
Total
2024
Total
2023
Core and operational services
Sport England
Grant funding
Tennis
427,179
427,179
272,699
586,731
132,804
442,957
562,338
974,677
135,004
272.699
586.731
132,804
559,983
859,430
1.419,413
2.114.976
TOTAL 2023
577,961
1,537,015
2,114.976
Included in restricted grant funding expenditure, £344,461 relates to NHS expenditure incurred, £69,059
relates to Avon & Somerset Police expenditure incu￿ed, £15.125 relates to Bristol City Council
expenditure incurred and £113.962 relates to South Gloucestershire Council expenditure incurred.
ANALYSIS OF EXPENDITURE BY ACTIVITIES
Activities
undertaken
directly
2024
Support
costs
2024
Total
funds
2024
Total
funds
2023
Core and operational services
Sport England
Grant funding
Tennis
332,265
244,128
557,066
122,917
94,914
28,571
29.665
9,887
427,179
272.699
586.731
132,804
596,299
562,338
821,335
135,004
1,256,376
163.037
1,419.413
2.114,976
TOTAL 2023
2,000,386
114.590
2,114,976
Induded within restricted grants activities undertaken directly £325,235 relates to NHS expenditure,
£69,059 relates to Avon & Somerset Police expenditure , £4,686 relates to Bristol City Council and
£113,962 relates to South Gloucestershire Council expenditure incurred in the year.
Included within restricted grants support costs, £19,226 relates to NHS expenditure incurred.
Page 27

WEST OF ENGLAND SPORT TRUST
IA COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
ANALYSIS OF EXPENDITURE BY ACTIVITIES (CONTINUED)
ANALYSIS OF DIRECT COSTS
Core and
operational
services
2024
Sport
England
2024
Grant
funding
2024
Total
funds
2024
Total
fvnds
2023
Tennls
2024
Staff costs
Delivery costs
Grants for
delivery
310,888
13,712
91,839
13.126
163,851
32,726
56,064
66,853
622,642
126,417
644,419
1,355.967
7,665
139.163
360,489
507,317
332,265
244,128
557,066
122.917
1,256.376
2,000,386
TOTAL 2023
361,682
550,577
962.089
126.038
2,000,386
ANALYSIS OF SUPPORT COSTS
Core and
operational
services
Sport
England
2024
Grant
funding
2024
Total
funds
2024
Total
fvnds
2023
Tennis
2024
2024
General
mangement
(inc. office and
staff èxpenses)
Marketing and
communications
Consultancy
Governance
60,036
27,012
2,195
9,767
99,010
69.582
240
24,247
10,391
7.430
20,040
120
7.790
45.846
10,391
4,627
31,195
9,186
1.559
94,914
28,571
29,665
9,887
163.037
114,590
TOTAL 2023
81,275
11,761
12,588
8,966
114,590
Page 28

WEST OF ENGLAND SPORT TRUST
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
ANALYSIS OF EXPENDITURE BY ACTIVITIES (CONTINUED)
ANALYSIS OF SUPPORT COSTS (continued)
Included within restricted grant ftjnding stsff costs. £90,258 relates to NHS funding, £7,500 relates to
Avon & Somerset police fijnding, £4,384 relates to Bristol City Council funding and £29,818 relates to
South Gloucestershire Council funding.
Included within the restricted grant funding delivery costs, £30,668 relates to NHS delivery costs.
Included within the restricted grant funding grants for delivery. £204,309 relates to NHS delivery grants,
£84,904 relates to South Gloucestershire Council and £59,059 relates to Avon & Somerset Poli￿.
Included within support costs, NHS support costs incurred of £2,195 for general management, £7,430 for
marketing and communication and £9.600 for consuttancy and Bristol City Council support costs incurred
of £10.440 for consultancy.
AUDITORS. REMUNERATION
2024
2023
Fees payable to the Charty's auditor in respect of-.
Auditors, remuneration - audit
Auditors, remuneration - other services
6.000
2.000
5,000
2,000
During the year, no Trustees received any remuneration (2023.. £Nil).
During the year, no Trustees received any benefits in kind (2023.. £Nil).
During the year, no Trustees re￿iVed reimbursement of expenses {2023-. £Nil).
During the year one Trustee provided consultancy services totalling £240 to the Charity for delivery of
workshops at Health events (2023.. £960)
STAFF COSTS
2024
2023
Wages and salaries
Social security costs
Contribution to defined contribution pension schemes
497,404
43,465
81,773
500,394
45,943
98,082
622,642
644,419
Page 29

WEST OF ENGLAND SPORT TRUST
(A COMPANY LIMITED BY GUARANTEEI
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
STAFF COSTS (CONTINUED)
The average number of persons employed by the Charity during the year VRS as follows..
2024
2023
No.
Senior Management Team
Development officers and administration
15
15
17
17
The number of employees whose employee benefits (excluding employer pension ￿Sts} exceeded
£60,000 was..
2024
2023
In the band £70,001- £80,000
In the band £80,001- £90,000
TRUSTEES. INDEMNITY INSURANCE
During the year the charity paid £1.457 (2023= £1.234) for Trustee indemnity insurance.
Page 30

WEST OF ENGLAND SPORT TRUST
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
10. TANGIBLE FIXED ASSETS
Motor
vehicles
COST OR VALUATION
Additions
8,394
At 31 March 2024
8.394
DEPRECIATION
Charge for the year
979
At 31 March 2024
979
NET BOOK VALUE
At 31 March 2024
7,415
At 31 March 2023
11. DEBTORS
2024
2023
DUE WITHIN ONE YEAR
Trade debtors
Prepayments and accrued income
35.353
4.134
188,293
9,868
39,487
198,161
12. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024
2023
Trade creditors
Other taxation and social secunty
Pension fund loan payable
Accruals and deferred income
66,380
11,951
6,681
87,746
27,215
9,793
6,645
229,574
162,758
273,227
Page 31

WEST OF ENGLAND SPORT TRUST
(A COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
13. STATEMENT OF FUNDS
STATEMENT OF FUNDS-CURRENTYEAR
Balance at
31 March
2024
Balance at 1
April 2023
Income Expendlturo
UNRESTRICTED FUNDS
Wesport Core and Operational
Tennis
358.819
51.810
558,854
131,880
(427.179)
(132.804)
490,494
50,886
410,629
690,734
(559,983)
541,380
RESTRICTED FUNDS
Sport England
NHS
Bristol City Council
South GIoU￿sterShIre Council
Avon and Somerset Police
other Grant Funding
189.837
143.124
17,948
126,994
10,000
38,045
150.050
419,844
(272.699)
(356.854)
(15.125)
(113,962)
(69,059)
131,731)
67.188
206.114
2,823
13,032
941
60,000
41,381
47,695
525,948
671,275
{859,430)
337.793
TOTAL OF FUNDS
936,577
1.362,009
(1.419,413)
879,173
Page 32

WEST OF ENGLAND SPORT TRUST
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
13. STATEMENT OF FUNDS (CONTINUED)
Sport England- this is funding received for programmes including Children & Young People, Workforce,
Tackling Inequalities, Opening School Facilities, and Data & Insight.
NHS: This is funding from BNSSG ICB (Bristol, North Somerset and South Gloucestershire Integrated
Care Board) for projects including Ageing Well, Green Social Prescribing and Vanguard Mental Health for
Children and Young People.
Bristol City Council- This is grant funding for the Contain Outbreak Management Fund in Bristol (COMF).
This grant funding was to use physical activity and movement as a tool to deliver a targeted intervention
with the power to both protect vulnerable sections of the population from the effects of further outbreaks
and to assist recovery by improving physical and mental health, advancing individual lives and bringing
communities together.
South Gloucestershire Council: This is grant funding for the Contain Outbreak Management Fund in
South Gloucestershire (COMF). This grant funding was to use physical activity and movement as a tool to
deliver a targeted inteniention with the power to both protect vulnerable sections of the population from
the effects of further outbreaks and to assist recovery by improving physical and mental health,
advancing individual lives and bringing communities together.
Avon & Somerset Police.. This grant funding is to support projects in the community that use sport and
movement in its widest sense as a tool to engage young people at risk of being involved in criminal
behaviour.
Other Grant Funding.. this is funding received for various projects including but not limÈted to Opening
Schools Facilities funding and community tennis funds.
Page 33

WEST OF ENGLAND SPORT TRUST
IA COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
13. STATEMENT OF FUNDS (CONTINUED)
STATEMENT OF FUNDS - PRIOR YEAR
Balance at
31 March
2023
Balance at
1 April 2022
Income Expenditure
UNRESTRICTED FUNDS
Wesport Core and Operational
Tennis
293,758
43,942
508,018
142,872
(442,957)
(135,004)
358,819
51.810
337,700
650,890
(577,961)
410.629
RESTRICTED FUNDS
Sport England
NHS
Bristol City Council
South Gloucestershire Council
Avon and Somerset Police
Other Grant Funding
71,550
579,770
123,100
680,624
(562.337)
(436,645)
(105.153)
(106,506)
(68,465)
(257.909)
189,837
143,125
17,947
126,994
10,000
38,045
233.500
21,000
209,858
57,465
86,096
917,981
1,144.982 (1,537,015)
525.948
TOTAL OF FUNDS
1,255,681
1,795,872 (2,114,976)
936,577
14. ANALYSIS OF NET ASSETS BETWEEN FUNDS
ANALYSIS OF NET ASSETS BETWEEN FUNDS- CURRENT PERIOD
UnrestriGtsd Restrictod
funds
funds
2024
2024
Total
funds
2024
Tangible fixed assets
Current assets
Creditors due within one year
7,415
611,245
(77,280)
7.415
423,271
1,034.516
(85,478) (162,758)
TOTAL
541,380
337,793
879,173
Page 34

WEST OF ENGLAND SPORT TRUST
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
14. ANALYSIS OF NET ASSETS BETWEEN FUNDS (CONTINUED)
ANALYSIS OF NET ASSETS BETWEEN FUNDS- PRIOR PERIOD
Unrestricted
funds
2023
Restricted
funds
2023
Total
funds
2023
Current assets
Creditors due wthin one year
493,549
716.255
{82,920) (190.307)
1,209,804
(273,227)
TOTAL
410,629
525,948
936,577
RECONCILIATION OF NET MOVEMENT IN FUNDS TO NET CASH FLOW FROM OPERATING
ACTIVITIES
15.
2024
2023
Net expenditure for the period (as per Statement of Financial Activities)
(57,4041 (319,104)
ADJUSTMENTS FOR:
Depreciation charges
Investment income received
Decrea5el(increase) in debtors
Increasel(decrease) in creditors
979
{54,841)
158,674
(110,469)
(17,854)
(191.054)
141,519
NET CASH USED IN OPERATING ACTIVITIES
163.061) (386.493)
16. ANALYSIS OF CASH AND CASH EQUIVALENTS
2024
2023
Cash in hand
995.029
1,011,643
TOTAL CASH AND CASH EQUIVALENTS
995.029
1,011,643
Page 35

VVEST OF ENGLAND SPORT TRUST
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
17. ANALYSIS OF CHANGES IN NET DEBT
At 1 April
2023 Cash flows
At 31 March
2024
Cash at bank and in hand
Debt due within 1 year
1,011,643
16,645)
(16,614)
(36)
995.029
16,681)
1.004,998
(16.650
988,348
18. OPERATING LEASE COMMITMENTS
At 31 March 2024 the Charity had commitments to make future minimum lease payments under non-
cancellable operating leases as follows:
2024
2023
Not later than 1 year
9,500
During the year £20.422 has been recogni5ed in expenditure in relation to operating lease payments
(2023.. £18,030).
19. CHARITY INFORMATION
The West of England Sport Trust is a company limited by guarantee and a charity registered at the Charity
Commission in England and Wales. The principal office is The Vassall Centre Gill Avenue, Fishponds,
Bristol, England, BS16 2QQ.
Page 36