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**REGISTERED COMPANY NUMBER: 06086438 (England and Wales) REGISTERED CHARITY NUMBER: 1121216 (England and Wales)**
**ACTIVE COMMUNITIES NETWORK LIMITED (A COMPANY LIMITED BY GUARANTEE)**
**REPORT OF THE TRUSTEES AND**
## **ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2022**
Cox Costello & Horne Chartered Accountants and Statutory Auditors 26 Main Avenue Moor Park HA6 2HJ
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## **ACTIVE COMMUNITIES NETWORK LIMITED**
## **CONTENTS FOR THE YEAR ENDED 31 MARCH 2022**
|||**Page**||
|---|---|---|---|
|**Reference and Administrative Details**||1||
|**Report of the Trustees**|2|to|6|
|**Statement of Trustees' Responsibilities**||7||
|**Report of the Independent Auditors**|8|to|11|
|**Statement of Financial Activities**||12||
|**Balance Sheet**||13||
|**Cash Flow Statement**||14||
|**Notes to the Financial Statements**|15|to|30|
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## **ACTIVE COMMUNITIES NETWORK LIMITED**
## **REFERENCE AND ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 31 MARCH 2022**
**TRUSTEES** Mr E J Hepworth Mr H C Connolly Mr P S Evans Mr W J C Houngbo Dr C I Mackintosh Professor C Alexander Ms M Nolan **COMPANY SECRETARY** Kerry Secretarial Services Limited **JOINT CHIEF EXECUTIVES** Mr J Donnelly Mr O Rahman **REGISTERED COMPANY NUMBER** 06086438 (England and Wales) **REGISTERED CHARITY NUMBER** 1121216 (England and Wales) **AUDITORS** Cox Costello & Horne Chartered Accountants and Statutory Auditors 26 Main Avenue Moor Park HA6 2HJ **BANKERS** Barclays Bank UK PLC Leicester,Leicestershire UNITED KIN LE87,2BB **Website** http://www.activecommunities.org.uk
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## **ACTIVE COMMUNITIES NETWORK LIMITED**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022**
The Trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2022. The Trustees’ report also represents the Directors’ report as required by Company Law. The financial statements have been prepared in accordance with the accounting policy set out in the note to the financial statements. The annual report complies with the charity’s governing document, the requirements of the Companies Act 2006 and the Trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their financial statement in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) the Charity SORP (FRS 102)’.
## **OBJECTIVES AND ACTIVITIES**
## **Objectives and aims**
Having due regard to public benefit, Active Communities Network (ACN) is a Sport for Development charity committed to the use and promotion of sports, arts and cultural activities to improve youth citizenship, social inclusion and community cohesion in the UK and overseas.
## **Significant activities**
Like any charity, ACN must work in an ever changing social, economic and political environment, whilst ensuring our programmes and services remain sustainable and deliver the highest quality outcomes for our users. The year was significantly impacted by the effects, continuation and adverse effects of the Covid-19 pandemic. ACN continues to adapt to the challenge and liaise with and worked alongside funders to deliver quality projects via alternative methods ensuring the needs of young people were still met. Responding to these challenges has resulted in the charity delivering the following significant activities:
**Frontline Projects:** Delivering youth and sports engagement services in areas of high deprivation and youth crime, focusing on London, Manchester, Belfast and Portsmouth/Havant. We continue to deliver much of these services via digital means due to the pandemic Plan is to adapt and move towards face to face when the Covid 19 restrictions lift fully.
**Training and Citizenship:** Through our learning centre we deliver personal development, vocational training and accredited courses to national standards 1 & 2, and support participants to utilise those skills through social action projects that benefit the wider community.
**Workforce Development:** The strength of ACN lies within its staff, whether full - time, part - time or volunteer, many of whom come from the very communities in which we work and in many cases through our own programmes. We invest in our staff through on-going training and professional development and ensure that core team members are multi-skilled. All our full - time staff are qualified in at least two of the following three vocational areas - Sports' Coaching, Youth and Community Work and/or Education and Lifelong Leaming. We also offer training to like-minded organisations in the UK and Ireland, and globally via an International Development Manager.
**Partnership Programming:** We have a firm belief in the value of networks and joint working. In this way we can maximise the impact of funding, avoid duplication and provide a wider range of services to our communities. Partnerships also mean specialist services can be provided within a wider supportive framework of activity to support the most vulnerable in our society. As the geographic reach of ACN has expanded, so too has our need for strong, reliable partners who share our vision and values. This applies to our delivery, funding and strategic partners across all regions and areas of our work.
**Research and Evaluation:** We understand that funders, partners and project staff need to ensure that programmes are practical, cost effective and achieve results. ACN has adopted an online monitoring and evaluation framework developed specifically to reflect our programmes, to provide us with evidence to demonstrate a range of outputs. To complement this evidence base, we implement independent evaluations that provide qualitative reports on outcomes, methodologies, best practice and recommendations.
**Promoting a mixed economy:** ACN has adopted a 'mixed economy' approach to our work to ensure we are not overly reliant on a single funding system. Private sector partnerships, grant making trusts, statutory sector and government grants, social enterprise activity and fundraising events are all key components of our financial structure.
## **Public benefit**
The trustees/directors have complied with the duty in section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission.
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## **ACTIVE COMMUNITIES NETWORK LIMITED**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022**
## **ACHIEVEMENT AND PERFORMANCE Charitable activities**
## **Volunteers**
ACN benefits greatly from the commitment and support of 790 volunteers and their contribution is gratefully acknowledged. The contributions of volunteers have been excluded from the Statement of Financial Activities as the value of their contribution to the charity cannot be reasonably quantified in financial terms. Although during this financial year the numbers for Volunteers dropped, due to the restrictions surrounding Covid 19, the commitment and support from the vast number of volunteers allowed ACN to continue with the much-needed services and frontline projects which benefit the participants and the wider community.
## Principal achievements have been: -
2021-22 has been a challenging time for both our organisation and the wider sector as a combination of austerity measures in local authorities, uncertainty over the impact of Brexit, cuts in private sector sponsorship and the significant adverse impact the Covid-19 pandemic continues to have on the sector, participants, and the wider community. Despite this backdrop, the charity has undertaken a series of steps to promote the development of the Charity in the financial year and have a strong platform to continue into 2022-23.
Principal achievements have been: -
- Enhance the Senior Leadership Team with plans to Implement Joint Director of Programmes from Belfast and London Personnel.
- Secure New Funding within the Remit of Consortium Projects.
- Secured additional Sport England funding.
- Secured Central Government Funding - Levelling Up for Belfast Area.
DCMS - Sports Meets Arts.
Finance and Risk subgroup well established and implemented.
- Creation of new approaches to deliver programmes due to the Covid-19 pandemic. Implementation of New Monitoring and Evaluation Application - Up Shot.
- Consultations with IT Team to develop and upgrade the IT Platform.
- Belfast expanded the Office Space.
## **FINANCIAL REVIEW**
## **Financial position as at 31 March 2022**
The surplus for the reporting year was £201,540 (2021: (£95,411).
Incoming resources were £2,448,148 (2021: £1,817,732).
Outgoing resources were £2,246,608 (2021: £1,722,321).
Net current assets were £768,280 (2021: £566,740).
## **Principal funding sources**
During the year the principal source of funds came from a mixture of avenues including:
- Statutory sector grants: from Belfast City Council, Central Government, Westminster, Executive Office (NI), Department For Communities (NI), Sport England, Southwark Council, The London Mayor's Office and several local authorities, Housing associations in London and Hampshire;
- Grant giving Trusts and Foundations - principally the JIGSAW, Hyde Group, LDP, 4CT.
- National grant making bodies, primarily Big Lottery Fund and Children In Need;
- Corporate investment - principally via the LRS and Belfast Harbour Commission.
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## **ACTIVE COMMUNITIES NETWORK LIMITED**
**REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022**
## **FINANCIAL REVIEW Reserves policy**
## **Introduction**
The Charity Commission recognises the need for charities to hold sufficient reserves to secure their viability beyond the immediate future and to protect themselves against future uncertainties. It recommends that charities should be able to demonstrate, by reference to the charity's current position and prospects, why holding a particular level of reserves is right for the charity at the present time. Responsibility for establishing an appropriate reserves policy lies with the trustees of the charity.
The charity's reserves are allocated to two different types of funds in its financial statements:
## **Restricted funds**
These funds relate to unspent money from grants and other incoming sources where the funder has specified what the money must be spent on, and the trustees do not have the power to use the funds for other purposes. The level of restricted funds as at the end of the year was £650,502 (2021: £476,265).
## **Unrestricted funds**
These funds relate to unspent money from grants and other incoming sources where the funder has not specified what the money should be spent on thereby granting the trustees full control to spend on general activities which further the objectives of the charity. The level of unrestricted funds as at the end of the year was £117,778 (2021: £90,475).
## **Reasons for Unrestricted funds**
The organisation's balance of unrestricted funds is built up for three main reasons: a) operational contingency b) innovation and change and c) upfront investment resulting in social returns and future cost synergies.
Unrestricted reserves may be needed to provide cover and security in the following specific events:
- any salary, administration, accommodation and support costs, without which the charity could not function, in the event of a loss of or reduction in funding
- any notice and redundancy costs should it be necessary to reduce core staffing levels, or if project staff cannot be redeployed when funding comes to an end
- any working capital when funding is delayed or paid in arrears
- any deficits arising on restricted funds
- any unbudgeted events such as sickness, maternity leave, recruitment to fill existing posts, unexpected replacement of capital items
- any other risks and unforeseen expenditure which may arise that are beyond the charity's control and cannot be met from existing income
- any other risks and unforeseen expenditure which may arise that are beyond the charity's control and cannot be met from existing income
## **Policy and procedures**
The trustees have reviewed the level of reserves needed by the charity and agreed that:
- the charity should aim to hold unrestricted reserves which are sufficient and will normally exceed six month's estimated operating costs (defined as expenses excluding any partnership payments) for the organisation during the following 12 months;
- should reserves fall below the stated level, the trustees and the chief executive will endeavour to raise additional unrestricted funds as a matter of urgency, or take steps to reduce operating costs; and
- a summary of this reserves policy and a statement regarding the current level of reserves will be included in the charity's annual report, as required by the Charity Commission's SORP (Statement of Recommended Practice).
## **Reserves review**
The level of reserves will be reviewed annually by the trustees, and charity's financial position will be monitored by the trustees on a regular basis (unless financial circumstances require a more urgent change).
As at 31/03/2022, the restricted fund stood at £650,502 (2021: £476,265).
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## **ACTIVE COMMUNITIES NETWORK LIMITED**
**REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022**
## **FUTURE PLANS**
Key plans for the development of the charity in 2022-23 include:
- Continuations of new approaches to deliver programmes during and post the Covid-19 pandemic
- Develop and Implement Safeguarding Subgroup
- Plan to implement Personnel Subgroup
- Continuation of Finance and Risk Subgroup
- Induction of joint Director of Programmes
- Enhance the Monitoring and Evaluation App Functions across the ACN Programmes and Partners
- Further growth of our corporate partnerships and workforce development
- Development of our partnerships introducing a localised approach to grow our network
- Scoping Exercise to develop a Social Enterprise/CIC
- Explore opportunities for new and innovative Funding tailored to Needs and Pathways for participants and the wide communities
- Explore, Evaluate and reflect on the work in all Areas to ensure that work across the A.C.N network is reflective and relevant to the localised issues and needs.
- Secure Resources in targeted areas of work
- Develop PR Strategy for Brand and Publicity
This will enable the charity to continue to be at the forefront of the Sport and Social development sector(s), whilst continuing to deliver high quality services to the young people and communities with which we work.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document**
ACN incorporated on 6 February 2007 and is governed by its Memorandum and Articles of Association, originally adopted by special resolution dated 24 January 2007. The Memorandum and Articles of Association have since been amended and the latest governing document has been adopted by special resolution dated 8 September 2009.
## **Charity status**
ACN is a company limited by guarantee without share capital, as defined by the Companies Act 2006. and is a registered charitable company with the Charity Commission.
ACN was registered as a charity, dated 15 October 2007, with the Charity Commission.
## **Membership**
The company has no share capital, but in the event of the company winding up, the members have undertaken to contribute a sum not exceeding £1 to the assets of the company. Trustees are not members as individuals and therefore do not hold guarantees.
## **Recruitment and appointment of new trustees**
The Board of Trustees can appoint new trustees by Ordinary Resolution. New trustees are appointed who have a knowledge and experience of the sport, youth / community development and education sectors in both the UK and overseas or have a specialist knowledge base that can aid the charity in achieving its goals and meeting its responsibilities.
## **Organisational structure**
The charity is managed by regular trustees' meetings.
On a day-to-day basis the business is managed by the joint Chief Executive Officers, responsible for the wider strategy and performance of the charity and its obligations.
The joint Chief Executive Officers manage a senior staff team comprised of Directors of Programmes across London, Belfast, Manchester and Portsmouth responsible for the performance, sustainability and growth of regional and national initiatives, a Director of HR and Finance responsible for the financial wellbeing and planning of the charity and its staffing support structures and a Head of Compliance, responsible for the governance of the charity. Local project delivery is managed by relevant managers and co-ordinators who oversee delivery staff.
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## **ACTIVE COMMUNITIES NETWORK LIMITED**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022**
## **Induction and training of new trustees**
New trustees are provided with a one-to-one briefing of the charity's objectives and procedures and their own responsibilities as a trustee. Adapted Skills Matrix to highlight and promote opportunities within specific skills set and experience.
## **Risk management**
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.
Risks and risk management are discussed at Risk and Finance sub board meetings quarterly, with the joint Chief Executive Officers and senior staff team flagging new risks with trustees as they occur. These are also ratified and discussed at Board meetings as and when required.
## **Reappointment of Auditors**
The auditors, Cox Costello & Horne, will be proposed for re-appointment at the forthcoming Annual General Meeting.
This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.
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Approved by order of the board of trustees on ............................................. and signed on its behalf by:
........................................................................ Mr E J Hepworth - Trustee
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## **ACTIVE COMMUNITIES NETWORK LIMITED**
## **STATEMENT OF TRUSTEES' RESPONSIBILITIES FOR THE YEAR ENDED 31 MARCH 2022**
The trustees (who are also the directors of Active Communities Network Limited for the purposes of company law) are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) including Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland".
Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing those financial statements, the trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charity SORP;
- make judgements and estimates that are reasonable and prudent;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
In so far as the trustees are aware:
- there is no relevant audit information of which the charitable company's auditors are unaware; and
- the trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditors are aware of that information.
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## **REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF ACTIVE COMMUNITIES NETWORK LIMITED**
## **Opinion**
We have audited the financial statements of Active Communities Network Limited (the 'charitable company') for the year ended 31 March 2022 which comprise the Statement of Financial Activities, the Balance Sheet, the Cash Flow Statement and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
## 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 2022 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 Accepted Accounting Practice, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'; and
- have been prepared in accordance with the requirements of the Companies Act 2006.
## **Basis for opinion**
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
## **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 twelve 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 trustees are responsible for the other information. The other information comprises the information included in the Annual Report, other than the financial statements and our Report of the Independent Auditors thereon.
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.
In connection with our audit of the financial statements, 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 audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.
## **Opinions on other matters prescribed by the Companies Act 2006**
In our opinion, based on the work undertaken in the course of the audit:
- the information given in the Report of the Trustees for the financial year for which the financial statements are prepared is consistent with the financial statements; and
- the Report of the Trustees has been prepared in accordance with applicable legal requirements.
## **Matters on which we are required to report by exception**
In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Report of the Trustees.
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## **REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF ACTIVE COMMUNITIES NETWORK LIMITED**
- We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:
- adequate accounting records have not been kept or returns adequate for our audit have not been received from branches not visited by us; or
- the financial statements are not in agreement with the accounting records and returns; or
- certain disclosures of trustees' remuneration specified by law are not made; or
- we have not received all the information and explanations we require for our audit; or
- the trustees were not entitled to take advantage of the small companies exemption from the requirement to prepare a Strategic Report or in preparing the Report of the Trustees.
## **Responsibilities of trustees**
As explained more fully in the Statement of Trustees' Responsibilities, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the 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 ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.
## **Our 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 a Report of the Independent Auditors that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:
We designed procedures in line with our responsibilities outlined above, to detect material misstatements in respect of irregularities, including fraud.
We identified areas of laws and regulations that could reasonably be expected to have a material effect on the financial statements from our: general commercial and sector experience; through verbal and written communications with those charged with governance and other management; and via inspection of the company's regulatory and legal correspondence.
We discussed with those charged with governance and other management the policies and procedures regarding compliance with laws and regulations.
We communicated identified laws and regulations to our team and remained alert to any indicators of non-compliance throughout the audit, we also specifically considered where and how fraud may occur within the company.
The potential effect of these laws and regulations on the financial statements varies considerably. Firstly, the company is subject to laws and regulations that directly affect the financial statements, including: the company's constitution, relevant financial reporting standards; company law; tax legislation and distributable profits legislation and we assess the extent of compliance with these laws and regulations as part of our procedures on the related financial statement items.
Secondly the company is subject to many other laws and regulations where the consequences of non-compliance could have a material effect on the amounts or disclosures in the financial statements, for instance through the imposition of fines and penalties, or through losses arising from litigations. We identified the following areas as those most likely to have such an effect: laws and regulations relevant to an FCA regulated company; employment legislation; health and safety legislation; anti money laundering regulations, data protection legislation; anti-bribery and corruption legislation.
International Auditing Standards (UK) limit the required procedures to identify non-compliance with these laws and regulations, and no procedures over and above those already noted are required. These limited procedures did not identify any actual or suspected non-compliance with laws and regulations that could have a material impact on the financial statements.
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## **REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF ACTIVE COMMUNITIES NETWORK LIMITED**
- In relation to fraud, we performed the following specific procedures in addition to those already noted:
- Challenging assumptions made by management in its significant accounting estimates;
- Identifying and testing journal entries, in particular any entries posted with unusual nominal ledger account combinations, journal entries crediting cash or any revenue account, and journal entries posted by senior management;
- Performing analytical procedures to identify unexpected movements in account balances which may be indicative of fraud;
- Ensuring that testing undertaken on both the performance statement and the Balance Sheet] includes a number of items selected on a random basis;
These procedures did not identify any actual or suspected fraudulent irregularity that could have a material impact on the financial statements.
Owing to the inherent limitations of an audit, there is an unavoidable risk that we may not have detected some material misstatements in the financial statements, even though we have properly planned and performed our audit in accordance with International Auditing Standards UK). For example, the further removed non-compliance with laws and regulations is from the events and transactions reflected in the financial statements, the less likely the procedures that we are required to undertake would identify it. In addition, as with any audit, there remains a high risk of non-detection of irregularities, as these might involve collusion, forgery, intentional omissions, misrepresentation, or the override of internal controls. We are not responsible for preventing non-compliance with laws and regulations or fraud and cannot be expected to detect non-compliance with all laws and regulations or every incidence of fraud.
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.org.uk/auditorsresponsibilities. This description forms part of our Report of the Independent Auditors.
## **Use of our report**
This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company's members as a body, for our audit work, for this report, or for the opinions we have formed.
Michael F Cox FCA (Senior Statutory Auditor) for and on behalf of Cox Costello & Horne Chartered Accountants and Statutory Auditors 26 Main Avenue Moor Park HA6 2HJ
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## **ACTIVE COMMUNITIES NETWORK LIMITED**
## **STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2022**
|Unrestricted
funds
Notes
£
**INCOME FROM**
Donations
2
600
**Charitable activities**
Active communities
3
60,340
Deposit Account interest
39
**Total**
60,979
**EXPENDITURE ON**
**Charitable activities**
Active communities
4
355,952
**Total**
355,952
**NET INCOME/EXPENDITURE**
(294,973)
**Transfers between funds**
15
322,276
**Net movement in funds**
27,303
**RECONCILIATION OF FUNDS**
**Total funds brought forward**
90,475
**TOTAL FUNDS CARRIED FORWARD**
117,778|Restricted
funds
£
-
2,387,169
-
2,387,169
1,890,656
1,890,656
496,513
(322,276)
174,237
476,265
650,502|31.3.22
Total
funds
£
600
2,447,509
39
2,448,148
2,246,608
2,246,608
201,540
-
201,540
566,740
768,280|31.3.21
Total
funds
£
3,134
1,814,149
449|
|---|---|---|---|
||||1,817,732
1,722,321|
||||1,722,321|
||||95,411
-|
||||95,411
471,329|
||||566,740|
The notes form part of these financial
statements Page 1�
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## **ACTIVE COMMUNITIES NETWORK LIMITED**
## **BALANCE SHEET 31 MARCH 2022**
|Notes
**FIXED ASSETS**
Tangible assets
10
**CURRENT ASSETS**
Debtors
11
Cash at bank
**CREDITORS**
Amounts falling due within one year
12
**NET CURRENT ASSETS**
**TOTAL ASSETS LESS CURRENT LIABILITIES**
**NET ASSETS**
**FUNDS**
15
Unrestricted funds
Restricted funds
**TOTAL FUNDS**|31.3.22
£
24,499
517,601
879,231
1,396,832
(653,051)
743,781
768,280
768,280
117,778
650,502
768,280|31.3.21
£
23,811
130,669
782,715
913,384
(370,455)
542,929
566,740
566,740
90,475
476,265
566,740|
|---|---|---|
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by: ����������������
............................................. Mr E J Hepworth - Trustee
The notes form part of these financial
statements Page 1�
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## **ACTIVE COMMUNITIES NETWORK LIMITED**
## **CASH FLOW STATEMENT FOR THE YEAR ENDED 31 MARCH 2022**
|Notes
**Cash flows from operating activities**
Cash generated from operations
17
Net cash provided by operating activities
**Cash flows from investing activities**
Purchase of tangible fixed assets
Interest received
Net cash used in investing activities
**Change in cash and cash equivalents in**
**the reporting period**
**Cash and cash equivalents at the**
**beginning of the reporting period**
**Cash and cash equivalents at the end of**
**the reporting period**|31.3.22
£
107,731
107,731
(11,254)
39
(11,215)
96,516
782,715
879,231|31.3.21
£
507,796
507,796
(19,636)
449
(19,187)
488,609
294,106
782,715|
|---|---|---|
The notes form part of these financial
statements Page 1�
����������������������������������������������������������
**NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022**
## **ACTIVE COMMUNITIES NETWORK LIMITED**
## **1. ACCOUNTING POLICIES**
## **Basis of preparing the financial statements**
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their financial statement in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) – (Charity SORP (FRS 102)), The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
Active Communities Network Limited meets the definition of a public benefit entity under FRS 102.
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 £.
## **Preparation of the financial statements on a going concern basis**
The financial statements are drawn up on the going concern basis which assumes Active Communities Network will continue in operational existence for the foreseeable future. The Board of Trustees have given due consideration to the working capital and cash flow requirements of Active Communities Network. The Board of Trustees consider Active Communities Network's current and forecast cash resources to be sufficient to cover the working capital requirements of the charity for at least 12 months from the date of signing the financial statements.
Having made their assessment the Trustees consider that there is no material uncertainty regarding the going concern status of the charity.
## **Income**
## **Income Recognition**
All income is included in the Statement of Financial Activities (SOFA) when the charity is legally entitled to it, receipt is probable, and the amount can be measured with sufficient reliability.
## **Donations and Grants**
Donation and grants which have the characteristics of a gift are recognised immediately on receipt. This is unless there are time constraints imposed by the donor or conditions or terms are imposed which must be met prior to entitlement passing which are not wholly within the control of the charity.
Grants which have the characteristics of a gift which have restrictions on their usage to certain activities or purposes within the charity are treated as restricted income.
These incoming resources are recognised as donations.
Contractual Income and Grants with performance related conditions are recognised as performance conditions are met (i.e., as related goods and services are provided).
These income resources are recognised as income from charitable activities.
Interest receivable on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank.
Unrestricted charitable donations are recognised in the financial statements when the charitable donation has been received, or if, before receipt, there is sufficient evidence to provide the necessary certainty that the donation will be received, and the value of the incoming resources can be measured with sufficient reliability.
## **Volunteers and Donated Services, Facilities and Goods**
Donated professional services and donated facilities are recognised as income when the Charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the Charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), the general volunteer time of the Charity is not recognised in the main body of the financial statement, but detail is contained in the Trustees’ Report.
On receipt, donated professional services, donated facilities and goods are recognised on the basis of the value of the gift to the Charity which is the amount the Charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.
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����������������������������������������������������������
## **ACTIVE COMMUNITIES NETWORK LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022**
## **1. ACCOUNTING POLICIES - continued**
## **Expenditure**
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, 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 accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings, they have been allocated to activities on a basis consistent with the use of resources. A further analysis of this expenditure is given in the notes to the financial statements.
Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.
- Cost of raising funds comprises the costs of commercial trading and their associated support costs.
- Expenditure on charitable activities includes the costs of the charity's services undertaken to further the purpose of the charity and their associated support costs.
- Other expenditure represents those items not falling into any other heading.
## **Allocation of Support Costs**
Support costs are those functions that assist the work of the Charity but do not directly undertake charitable activities. Support costs include back-office costs, finance and administration personnel, payroll and governance costs which support the Charity’s programmes and activities. These costs have been allocated as expenditure on charitable activities. The basis on which support costs have been allocated are set out in note 5.
## **Tangible fixed assets**
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 25% on cost Computer equipment - 33% on cost
All tangible fixed assets are initially recognised at cost and subsequently carried at cost less accumulated depreciation. The cost of a tangible fixed asset initially recognised includes its purchase price and any cost that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.
Assets are reviewed for impairment if circumstances indicate their carrying value may exceed their net realisable value and value in use.
## **Taxation**
The charity is an institution which is established for charitable purposes within the meaning of the Charities Act 2011 and as such is a charity within the meaning of Para 1 of Schedule 6 to the Finance Act 2010. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Sections 478-488 of the Corporation Tax Act 2010 (formerly enacted in Section 505 of the Income and Corporation Taxes Act 1988) or Section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that such income or gains are applied to exclusively charitable purposes. The charity receives no similar exemption in respect of Value Added Tax. For this reason, the charity is generally unable to recover input VAT it incurs on goods and services purchased.
## **Fund accounting**
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by the donor or governing document.
Unrestricted funds comprise those funds which the trustees are free to use for any purpose in furtherance of the charity's objectives. Unrestricted funds include designated funds where the trustees, at their discretion, have created a fund for a specific purpose.
Transfers are made from unrestricted to restricted funds to cover any overspends on restricted projects during the year where cost will not be met by the funder. Transfers between restricted funds and from restricted to unrestricted funds are made with the permission of the funder.
Further details of each fund are disclosed in the notes to the financial statements.
Page 1�
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**NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022**
## **ACTIVE COMMUNITIES NETWORK LIMITED**
## **1. ACCOUNTING POLICIES - continued**
## **Operating leases**
Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight-line basis over the period of the lease.
## **Pension costs**
The charitable company operates a group personal pension plan (GPPP). Employees contract directly with the pension company and have their own plan in their own name within the GPPP. Contributions by the charity and employees are determined by the scheme rules. The charity acts as agent in collecting and paying over employee pension contributions. Once the contributions have been paid, the charity as employer has no further obligations. From 1 April 2015, under the Pensions Act 2008, the charity must put certain staff into a pension scheme and contribute towards it. This is called automatic enrolment and the GPPP is compliant in this regard. Contributions charged to the Statement of Financial Activities in respect of pension costs is the total of contributions payable in the year. Differences between contributions payable in the year and contributions actually paid are shown as either accruals or prepayments in the balance sheet.
Contributions outstanding at the reporting date amounted to £4,195 (2021: £4,341).
## **Cash and Cash Equivalents**
Cash and cash equivalents includes cash and short-term cash deposits.
## **Provisions**
Provisions are recognised where the Charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably.
## **Financial Instruments**
The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments including trade and other debtors and trade creditors. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.
## **Judgement and Key Sources of Estimation Uncertainty**
In the application of the Charity’s accounting policies, the Charity is required to make judgments, 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
## **2. DONATIONS**
|Donations|31.3.22
£
600|31.3.21
£
3,134|
|---|---|---|
Page 1�
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����������������������������������������������������������
## **ACTIVE COMMUNITIES NETWORK LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022**
## **3. INCOME FROM CHARITABLE ACTIVITIES**
|**INCOME FROM CHARITABLE ACTIVITIES**|||
|---|---|---|
|Activity
Services
Active communities
Services
Other Grants
Services
The National Lottery Community Fund
Grants
Active communities
Grants
BBC Children in Need
Grants
Belfast City Council
Grants
Local Government
Grants
Government
Grants
Police Crime Commissioner
Grants
Energise Me
Grants
Laureus
Grants
Executive office
Grants
European Social Fund
Grants
Local Authority
Grants
Other Grants
Grants
The National Lottery Community Fund
Grants
Sport England
Grants
Northern Ireland Office
Grants
Trust Grants|31.3.22
£
21,866
-
-
146,995
-
148,336
736,620
265,490
69,700
6,685
40,000
50,000
176,382
454,295
-
122,680
-
-
210,460
2,447,509|31.3.21
£
25,799
500
4,195
377,051
10,800
2,801
65,332
-
61,750
-
130,000
-
153,134
134,447
121,905
627,827
59,257
29,489
-|
|||1,804,287|
|Grants received, included in the above, are as follows:
Belfast City Council
Big Lottery Fund
Comic Relief
Laureus Sport for Good Foundation
Laureus
Northern Ireland Office
Police & Crime Commissioner Hampshire
Southwark Council
Sport England
Other grants
Other Northern Ireland
Energise Me
The Hyde Group
Blagrave Trust
Children in Need
Greater London Authority
Local Authority
Local Government
Jacksonville Jaguars
National Lottery
Young Manchester
Portsmouth City Council: Universal Youth Provision
European Social Fund
Trust Grants
Government Grants|31.3.22
£
154,176
132,680
68,401
-
40,000
306,290
69,701
-
117,852
107,697
55,332
6,685
-
-
-
-
206,172
525,538
-
-
81,897
231,102
176,382
107,060
36,039
2,423,004|31.3.21
£
25,704
565,465
-
60,000
70,000
53,196
56,250
57,203
59,257
55,279
-
10,370
26,850
20,000
10,800
40,621
-
-
15,916
62,362
67,648
208,326
153,134
-
155,413|
|---|---|---|
|||1,773,794|
Page 1�
continued...
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## **ACTIVE COMMUNITIES NETWORK LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022**
## **4. CHARITABLE ACTIVITIES COSTS**
|Support
Direct
costs (see
Costs
note 5)
£
£
Active communities
1,918,820
327,788
**Direct Costs**
31.03.22
£
Wages
768,826
Social security
61,127
Pensions
18,462
Food
25,399
Coaching
25,935
Venues
54,158
Transport
17,644
Licences
3,725
Research
27,390
Contracted Services
713,320
Post, packaging and stationery
4,550
Premises expenses
9,138
Print and design
5,985
Telephone
11,864
Youth work services
89,392
Training services
75,195
Events
6,710
1,918,820
**5.**
**SUPPORT COSTS**
Governance
Management
Costs
£
£
Active communities
321,974
5,814
**Management**
2022
£
Wages
75,000
Social security
8,519
Pensions
2,250
Other operating leases - premises
87,432
Insurance
8,872
Subscriptions
4,920
Telephone
3,472
Postage and stationery
6,028
Fundraising and publicity
2,859
Sundries
2,233
Travelling and subsistence
763
Professional fees
72,851
Repairs, maintenance and computer support
32,190
Training
500
Bank charges
799
Refreshments
-
Website costs
3,000
Depreciation of fixtures and fittings
270
Depreciation of computer equipment
10,016
Project administration
-
321,974||Totals
£
2,246,608
31.03.21
£
788,964
58,428
17,330
12,937
14,048
11,606
4,117
7,185
27,699
322,001
1,148
4,911
3,777
8,342
67,451
59,864
2,432
1,412,240
Totals
£
327,788
2021
£
78,029
9,511
2,590
27,681
14,846
3,043
4,174
3,813
100
2,188
241
96,648
34,172
6,500
1,214
66
241
47
6,511
13,097|
|---|---|---|
||||
|||304,712|
Page 1�
continued...
����������������������������������������������������������
## **ACTIVE COMMUNITIES NETWORK LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022**
## **Governance costs**
|**Governance costs**|||
|---|---|---|
|Auditors' remuneration
Auditors’ remuneration - other services|2022
£
3,300
2,514
5,814|2021
£
3,300
2,069|
|||5,369|
## **6. NET INCOME/(EXPENDITURE)**
|Net income/(expenditure) is stated after charging:
Auditors' remuneration
Depreciation - owned assets
Other operating leases
Auditors’ remuneration
Auditors’ remuneration - other services|31.3.22
£
-
10,566
87,432
3,300
2,514|31.3.21
£
3,300
6,614
27,681
3,300
2,069|
|---|---|---|
## **7. TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the year ended 31 March 2022 nor for the year ended 31 March 2021.
## **Trustees' expenses**
There were no trustees' expenses paid for the year ended 31 March 2022 nor for the year ended 31 March 2021.
**8. STAFF COSTS**
|Wages and salaries
Social security costs
Other pension costs|31.3.22
£
843,826
69,646
20,712
934,184|31.3.21
£
866,993
67,939
19,920|
|---|---|---|
|||954,852|
The average monthly number of employees during the year was as follows:
|Charitable activities
Governance
Finance|31.3.22
49
2
1
52|31.3.21
57
1
2
60|
|---|---|---|
The number of employees whose employee benefits (excluding employer pension costs) exceeded £60,000 was:
|£60,000 - £70,000|31.3.22
2|31.3.21
**-**|
|---|---|---|
## **Key Management Remuneration**
The key management personnel of the charity, comprise the Board of Trustees, two joint Chief Executive officers, Finance and HR Director, four head of Programmes (reduced to two during this financial period) and Compliance Manager. The total employee benefits of the key management personnel of the charity were £358,367 (2021: £262,280).
Page 19
continued...
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## **ACTIVE COMMUNITIES NETWORK LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022**
|**9.**
**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
Unrestricted
Restricted
funds
funds
£
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
12,996
-
**Charitable activities**
Active communities
402,849
1,401,438
Investment income
445
4
**Total**
416,290
1,401,442
**EXPENDITURE ON**
**Charitable activities**
Active communities
299,266
1,423,055
**Total**
299,269
1,423,052
**NET INCOME/(EXPENDITURE)**
117,024
(21,613)
**Transfers between funds**
(86,938)
86,938
**Net movement in funds**
30,086
65,325
**RECONCILIATION OF FUNDS**
**Total funds brought forward**
60,389
410,940
**TOTAL FUNDS CARRIED FORWARD**
90,475
476,265
**10.**
**TANGIBLE FIXED ASSETS**
Fixtures
and
Computer
fittings
equipment
£
£
**COST**
At 1 April 2021
4,103
68,358
Additions
499
10,755
At 31 March 2022
4,602
79,113
**DEPRECIATION**
At 1 April 2021
2,795
45,855
Charge for year
12
10,554
At 31 March 2022
2,807
56,409
**NET BOOK VALUE**
At 31 March 2022
1,795
22,704
At 31 March 2021
1,308
22,503|Total
funds
£
12,996
1,804,287
449|Total
funds
£
12,996
1,804,287
449|
|---|---|---|
||1,817,732
1,722,321||
||1,722,321||
|||95,411
-|
|||95,411
471,329|
|||566,740|
|||Totals
£
72,461
11,254
83,715
48,650
10,566
59,216
24,499
23,811|
Page 20
continued...
����������������������������������������������������������
## **ACTIVE COMMUNITIES NETWORK LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022**
## **11. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
|**11.**
**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**|||
|---|---|---|
|Trade debtors
Other debtors
Prepayments and accrued income
**12.**
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Trade creditors
Social security and other taxes
Other creditors
Accruals and deferred income|31.3.22
£
441,912
5,127
70,562
517,601
31.3.22
£
104,895
26,312
5,565
516,279
653,051|31.3.21
£
122,691
5,127
2,851|
|||130,669|
|||31.3.21
£
107,478
21,099
4,471
237,407|
|||370,455|
Included in accruals and deferred income is deferred income of £205,292 (2021: £170,641). See note 18.
## **13. LEASING AGREEMENTS**
Minimum lease payments under non-cancellable operating leases fall due as follows:
|Within one year
**ANALYSIS OF NET ASSETS BETWEEN FUNDS**
Unrestricted
funds
£
Fixed assets
4,021
Current assets
135,210
Current liabilities
(21,453)
117,778|Restricted
funds
£
20,478
1,283,317
(653,293)
650,502|31.3.22
£
67,654
31.3.22
Total
funds
£
24,499
1,418,527
(674,746)
768,280|31.3.21
£
21,245
31.3.21
Total
funds
£
23,811
935,079
(392,150)|31.3.21
£
21,245|
|---|---|---|---|---|
||||566,740||
## **14. ANALYSIS OF NET ASSETS BETWEEN FUNDS**
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continued...
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## **ACTIVE COMMUNITIES NETWORK LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022**
## **15. MOVEMENT IN FUNDS**
|**Unrestricted funds**
General
**Restricted funds**
Active Communities
Belfast City Council
Energise Me
European Social Fund
Executive Office
Government
Laureus
Local Authority
Local Government
National Governing Body
Police Crime Commissioner
Sport England
The National Lottery Community Fund
Trust Grants
LB of Southwark - Youth Service
Commissioning Programme
NI - BLF GOALS
OPCC - Pompey
BLF Portsmouth
Young Manchester - EAST
Young Manchester - NORTH
BLF - Birmingham
BLF - Tameside
NI - BCC On The Right Track
Portsmouth City Council: Universal Youth
Provision
Lambeth Girls YLF
Keeping Children and Young People Safe
Youth Netic
Blagrave Trust- Leigh Park
OPCC- CL/CCE Theatre project
L - GLA - Podcast Southwark
M - Children In Need
L - GLA - Podcast Southwark
L - Southwark Council - Virtual Pathways
H - Breakthrough - Portsmouth UAM's
L - GLA / Millwall - Breaking Barriers
**TOTAL FUNDS**|Net
Transfers
movement
between
At 1.4.21
in funds
funds
£
£
£
90,475
(294,973)
322,276
90,475
(294,973)
322,276
-
10,025
(5,000)
-
24,457
11,881
-
4,773
-
-
42,404
-
-
2,472
(2,472)
-
43,674
(62)
46,163
(41,278)
(4,885)
-
128,361
(12,375)
-
181,773
4,623
-
(4,374)
4,374
-
283
1,717
15,156
8,225
(23,381)
-
9,780
91,539
-
85,938
26,711
25,443
-
(25,443)
52,263
-
(52,263)
341
-
(341)
36,038
-
(36,038)
16,079
-
(16,079)
11,692
-
(11,692)
28,878
-
(28,878)
24,913
-
(24,913)
1,115
-
(1,115)
42,819
-
(42,819)
14,011
-
(14,011)
20,340
-
(20,340)
14,877
-
(14,877)
21,137
-
(21,137)
4,250
-
(4,250)
45,563
-
(45,563)
5,238
-
(5,238)
10,276
-
(10,276)
340
-
(340)
22,976
-
(22,976)
16,357
-
(16,357)
476,265
496,513
(322,276)
566,740
201,540
-|At 31.3.22
£
117,778
117,778
5,025
36,338
4,773
42,404
-
43,612
-
115,986
186,396
-
2,000
-
101,319
112,649
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
650,502|At 31.3.22
£
117,778
117,778
5,025
36,338
4,773
42,404
-
43,612
-
115,986
186,396
-
2,000
-
101,319
112,649
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
650,502|
|---|---|---|---|
||||768,280|
Page 22
continued...
����������������������������������������������������������
## **ACTIVE COMMUNITIES NETWORK LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022**
## **15. MOVEMENT IN FUNDS - continued**
Net movement in funds, included in the above are as follows:
|**Unrestricted funds**
General
**Restricted funds**
Active Communities
Belfast City Council
Energise Me
European Social Fund
Executive Office
Government
Laureus
Local Authority
Local Government
National Governing Body
Police Crime Commissioner
Sport England
The National Lottery Community Fund
Trust Grants
**TOTAL FUNDS**|r|
|---|---|
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����������������������������������������������������������
## **ACTIVE COMMUNITIES NETWORK LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022**
## **15. MOVEMENT IN FUNDS - continued**
## **Comparatives for movement in funds**
|**Unrestricted funds**
General
Hampshire - central
Central -NI
Head Office
London-Central
Belfast- Central
Hampshire-Central
Manchester-Central
20/21 Unrestricted
**Restricted funds**
LB of Southwark - Youth Service
Commissioning Programme
Police and Crime Commissioner Hampshire
NI - BLF GOALS
NI-GRF 17/18R
Lucozade
BLF - Lambeth/Southwark-R
NI - Inclusion 17/18
TBUC
Energise Me
Sport England
Comic Relief
OPCC - Pompey
European Social Fund
BLF Portsmouth
Young Manchester - EAST
Young Manchester - NORTH
BLF - Birmingham
Jacksonville Jaguars
BLF - Tameside
Southwark MOPAC
Lambeth Ambition
NI - BCC Play
Smart Futures
Laureus Pompey
Laureus Ireland
NI - BCC On The Right Track
Trusted Adult Worker
Portsmouth City Council: Universal Youth
Provision
Lambeth Girls YLF
Keeping Children and Young People Safe
Lucozade Hull
Harbour Commission Belfast
Youth Netic
Blagrave Trust- Leigh Park
OPCC- CL/CCE Theatre project
NI- Inclusion 19/20
Lucozade Belfast
Lucozade Manchester
Lucozade London
ARCS
Laureus Manchester
Lucozade Wales|Net
Transfers
movement
between
At 1.4.20
in funds
funds
At 31.3.21
£
£
£
£
60,389
219,764
(189,678)
90,475
-
1,500
(1,500)
-
-
(175)
175
-
-
111,898
(111,898)
-
-
(30,463)
30,463
-
-
(92,316)
92,316
-
-
(70,943)
70,943
-
-
(32,103)
32,103
-
-
9,862
(9,862)
-
60,389
117,024
(86,938)
90,475
14,005
19,809
(8,371)
25,443
-
(5,212)
5,212
-
17,929
52,399
(18,065)
52,263
10,385
-
(10,385)
-
-
(9,378)
9,378
-
4,141
(6,796)
2,655
-
11,770
-
(11,770)
-
583
-
(583)
-
6,840
-
(6,840)
-
27,462
22,874
(50,336)
-
25,742
-
(25,742)
-
-
(16,869)
17,210
341
19,498
(21,384)
1,886
-
45,253
12,798
(22,013)
36,038
5,290
10,789
-
16,079
-
11,692
-
11,692
14,332
14,546
-
28,878
-
15,701
(15,701)
-
-
36,141
(11,228)
24,913
2,972
(7,362)
4,390
-
16,839
(27,910)
11,071
-
24,560
(45,926)
21,366
-
9,643
(1,440)
(8,203)
-
-
(7,825)
7,825
-
-
25,575
(25,575)
-
17,871
(16,756)
-
1,115
8,498
-
(8,498)
-
79,747
(202,435)
165,507
42,819
6,205
7,806
-
14,011
14,005
6,335
-
20,340
-
(12,500)
12,500
-
-
(29)
29
-
9,000
5,877
-
14,877
5,558
15,579
-
21,137
-
4,250
-
4,250
6,594
13,440
(20,034)
-
-
(17,049)
17,049
-
-
(23,684)
23,684
-
-
(1,246)
1,246
-
6,218
7,457
(13,675)
-
-
(3,487)
3,487
-
-
(22,500)
22,500
-|
|---|---|
Page 24
continued...
����������������������������������������������������������
## **ACTIVE COMMUNITIES NETWORK LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022**
|**15.**
**MOVEMENT IN FUNDS**- continued
L - Southwark Council - Emergency
L - MOPAC / Southwark - VRU After School
L - GLA - Podcast Southwark
M - Children In Need
L - GLA - Podcast Southwark
N - Laureus - HQ
L - MOPAC / Southwark - VRU After School
H - Energize Me - Schools Only
L - Sport England - Active Radio
L - Southwark Council - Virtual Pathways
H - Breakthrough - Portsmouth UAM's
L - GLA / Millwall - Breaking Barriers
N - National Lottery - Midlands Covid-19
Response
L - Sport England - BB Leaders
M - MCC - 1000 Days
**TOTAL FUNDS**|-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
410,940
471,329|3,420
39,162
45,563
6,413
10,276
46,163
(166)
10,370
15,156
340
22,976
16,357
974
(70,862)
(1,035)
(21,613)
95,411|(3,420)
(39,162)
-
(1,175)
-
-
166
(10,370)
-
-
-
-
(974)
70,862
1,035
86,938
-|-
-
45,563
5,238
10,276
46,163
-
-
15,156
340
22,976
16,357
-
-
-|
|---|---|---|---|---|
|||||476,265|
|||||566,740|
Page 25
continued...
����������������������������������������������������������
## **ACTIVE COMMUNITIES NETWORK LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022**
## **15. MOVEMENT IN FUNDS - continued**
Comparative net movement in funds, included in the above are as follows:
|**Unrestricted funds**
General
Hampshire - central
Central -NI
Head Office
London-Central
Belfast- Central
Hampshire-Central
Manchester-Central
20/21 Unrestricted
**Restricted funds**
LB of Southwark - Youth Service Commissioning Programme
Police and Crime Commissioner Hampshire
NI - BLF GOALS
Lucozade
BLF - Lambeth/Southwark-R
Sport England
OPCC - Pompey
European Social Fund
BLF Portsmouth
Young Manchester - EAST
Young Manchester - NORTH
BLF - Birmingham
Jacksonville Jaguars
BLF - Tameside
Southwark MOPAC
Lambeth Ambition
NI - BCC Play
Smart Futures
Laureus Pompey
Laureus Ireland
NI - BCC On The Right Track
Portsmouth City Council: Universal Youth Provision
Lambeth Girls YLF
Keeping Children and Young People Safe
Lucozade Hull
Harbour Commission Belfast
Youth Netic
Blagrave Trust- Leigh Park
OPCC- CL/CCE Theatre project
NI- Inclusion 19/20
Lucozade Belfast
Lucozade Manchester
Lucozade London
ARCS
Laureus Manchester
Lucozade Wales
L - Southwark Council - Emergency
L - MOPAC / Southwark - VRU After School|Incoming
resources
£
192,862
1,500
(175)
175,287
-
35,110
784
1,060
9,862
416,290
28,802
23,000
128,982
-
67,194
30,204
25,999
153,135
78,248
34,999
22,876
100,796
15,916
117,512
-
10,000
15,810
-
7,500
55,001
(13,007)
1
16,851
9,773
-
-
14,400
20,000
12,750
29,488
1
1
1
7,457
7,499
-
5,000
49,719|Resources
expended
£
26,902
-
-
(63,389)
(30,463)
(127,426)
(71,727)
(33,163)
-
(299,266)
(8,993)
(28,212)
(76,583)
(9,378)
(73,990)
(7,330)
(42,868)
(174,519)
(65,450)
(24,210)
(11,184)
(86,250)
(215)
(81,371)
(7,362)
(37,910)
(61,736)
(1,440)
(15,325)
(29,426)
(3,749)
(202,436)
(9,045)
(3,438)
(12,500)
(29)
(8,523)
(4,421)
(8,500)
(16,048)
(17,050)
(23,685)
(1,247)
-
(10,986)
(22,500)
(1,580)
(10,557)|Movement
in funds
£
219,764
1,500
(175)
111,898
(30,463)
(92,316)
(70,943)
(32,103)
9,862
117,024
19,809
(5,212)
52,399
(9,378)
(6,796)
22,874
(16,869)
(21,384)
12,798
10,789
11,692
14,546
15,701
36,141
(7,362)
(27,910)
(45,926)
(1,440)
(7,825)
25,575
(16,756)
(202,436)
7,806
6,335
(12,500)
(29)
5,877
15,579
4,250
13,440
(17,049)
(23,684)
(1,246)
7,457
(3,487)
(22,500)
3,420
39,162|
|---|---|---|---|
Page 26
continued...
����������������������������������������������������������
## **ACTIVE COMMUNITIES NETWORK LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022**
|**15.**
**MOVEMENT IN FUNDS - continued**
L - GLA - Podcast Southwark
M - Children In Need
L - GLA - Podcast Southwark
N - Laureus - HQ
L - MOPAC / Southwark - VRU After School
H - Energize Me - Schools Only
L - Sport England - Active Radio
L - Southwark Council - Virtual Pathways
H - Breakthrough - Portsmouth UAM's
L - GLA / Millwall - Breaking Barriers
N - National Lottery - Midlands Covid-19 Response
L - Sport England - BB Leaders
M - MCC - 1000 Days
**TOTAL FUNDS**|76,927
10,799
24,250
60,000
-
10,370
29,053
9,000
26,401
16,371
62,362
1
-
1,401,442
1,817,732|(31,364)
(4,386)
(13,974)
(13,837)
(166)
-
(13,897)
(8,660)
(3,425)
(14)
(61,388)
(70,863)
(1,035)
(1,423,055)
(1,722,321)|45,563
6,413
10,276
46,163
(166)
10,370
15,156
340
22,976
16,357
974
(70,862)
(1,035)
(21,613)
95,411|
|---|---|---|---|
Purposes of restricted funds:
## **ESF Programme - GOALS Plus:**
This Project is part funded through the Northern Ireland European Social Fund Programme 2014 - 2020 and the Department for the Economy.
GOALS + programme is a 4-year programme designed to support young people into education, training and employment. The programme will offer a package of mentoring, accredited training and support to aid participants on a progression pathway based upon their needs, interests and relevant further training, education or employment opportunities.
## **The National Lottery Community Fund**
GOALS Active Communities Network has developed a GOALS programme which targets young people living across North and West Belfast that are confronted with barriers when it comes to learning and employment, specifically looking at those aged 12-21.
## **Belfast City Council - PLAY**
"'Playing Our Part in the City" is funded under the PEACE IV Programme for the delivery of the Belfast PEACE IV Local Action Plan, under the Children and Young People theme. The PEACE IV programme is managed by the Special EU Programmes Body (SEUPB) and is designed to support peace and reconciliation in Northern Ireland and the border region.
## **Big Lottery Fund**
Grant fund to support delivery of sport activities and training for young people in Lambeth, Lewisham, Belfast, Manchester and Birmingham.
## **Southwark MOPAC**
Partnership Grant fund working in Southwark delivering grass root sporting and youth activities in area with high youth violence, anti -social behaviour and gang activities. Aim to reduce youth violence, promote citizenship and offer positive pathways for participants.
## **PCC**
Universal Youth Provision- local authority funding delivery universal youth provision in Portsmouth in targeted area working in partnership with Portsmouth city council and other local youth agencies.
## **Lambeth Council**
Youth work services in Brixton and Tulse Hill supporting Urban Stars London.
## **Laureus Urban Academy**
UK and Ireland training programme for young people and youth/sport organisations across the UK and South Wales.
Page 27
continued...
����������������������������������������������������������
## **ACTIVE COMMUNITIES NETWORK LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022**
## **15. MOVEMENT IN FUNDS - continued**
## **Laureus - Urban Stars**
The aim of the fund is to:
- Deliver grass roots sporting projects in areas blighted by poverty, anti-social behaviour and gang activity to reduce crime, promote citizenship and offer alternative pathways for participants.
- Develop a training curriculum for project participants, volunteers and coaches across the sport for development sector, and implement a national and international roll out.
- Implement a research project to identify best practice and make recommendations on how sport can tackle youth crime, anti-social behaviour and gang membership.
## **Sport England**
Grant fund to enhance volunteering opportunity for young people engaging in sporting activities, develop new skills through training and allocated volunteering in Lambeth, Southwark, Lewisham, Tower Hamlets and Brent.
**VRU My Ends funded** aims to reduce youth violence using positive activities and community action. Activities delivered in North Southwark. October 2020 to March 2023 - Extended to September 2024.
- **NHS Vanguard** Targeted provision delivered In Southwark. Young people referred using a community matrix system. Using mentoring, family support and sports to engage young people in weekly activities and match with a ACN Key worker - 10yrs to 21yrs. Aims to reduce risk of crime and anti-social behaviour.
**GLA New Deal for Young People,** mentoring programme delivered in North Lambeth and Southwark aimed at providing young people access to mentoring and workforce development in mentoring training. 10yrs to 21yrs.
**NL Arts meets Sports** volunteering programme aimed at engaging young people in volunteering opportunities and increasing young people exposure to the arts sector and opportunity to engage in arts-based projects. 13yrs to 25yrs from Lambeth, Southwark and Lewisham.
## **Purposes of unrestricted funds**
To enable the charity to continue utilising sports, cultural and educational activities to broaden horizons, raise aspirations and offer pathways to achievement for participants within local communities.
## **Transfers between funds**
During the year restricted funds with the permission of the donors was dissolved into the general fund.
## **16. RELATED PARTY DISCLOSURES**
Other than Key management Compensation disclose in note 8, there were no related party transactions for the year ended 31 March 2022 nor for the year ended 31 March 2021.
## **17. RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES**
|**Net income for the reporting period (as per the Statement of Financial**
**Activities)**
**Adjustments for:**
Depreciation charges
Interest received
(Increase)/decrease in debtors
Increase in creditors
**Net cash provided by operations**|31.3.22
£
201,540
10,566
(39)
(386,932)
282,596
107,731|31.3.21
£
95,411
6,558
(449)
312,653
93,623
507,796|
|---|---|---|
Page 28
continued...
����������������������������������������������������������
## **ACTIVE COMMUNITIES NETWORK LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022**
## **18. DEFERRED INCOME**
|Balance as at 1st April
Amount Released to Income during the Year
Amount deferred in the Year
Balance as at 31st March|31.3.22
£
170,641
(170,641)
205,292
205,292|31.3.21
£
66,500
(66,500)
170,641
170,641|
|---|---|---|
Deferred income represents funding received from the relevant funders are GLA Hyde £nil (2021: £20,000), Comic Relief £nil (2021: £21,870), MOPAC/Southwark £nil (2021: £30,000), Young Manchester £nil (2021: £9,771), Big Lottery £nil (2021: £80,000), PCC- Universal SSYP Youth Provision £41,667 (2021: £nil), NHSVanguard £78,000 (2021: £nil), GLA New Deal for Young People £60,625 (2021:nil) and Harbour Commission £25,000 (2021: £nil). Deferred income comprises of funds which relate to projects and/or programmes to be expended during the 2022/2023 financial year.
This page does not form part of the statutory financial statements
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