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2022-03-31-accounts

Charity Registration No. 1122082

Company Registration No. 06166961 (England and Wales)

SUSSEX COUNTY SPORTS PARTNERSHIP TRUST

(ACTIVE SUSSEX)

(A COMPANY LIMITED BY GUARANTEE)

ANNUAL REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2023

SUSSEX COUNTY SPORTS PARTNERSHIP TRUST (ACTIVE SUSSEX) LEGAL AND ADMINISTRATIVE INFORMATION

Trustees Mr P Traynor Mr B E Clark Mr T J Howell Ms A Pendlington Mr A White Mrs D Whitney Ms S Briggs (Appointed 20 September 2022) Mr I Da Cunha (Appointed 20 September 2022) Ms C S Gibbons (Appointed 20 September 2022) Ms S Rosso (Appointed 20 September 2022) Secretary Mrs S F Mason MBE Charity number 1122082 Company number 06166961 Principal address and registered office Unit 33, Sussex Innovation Centre Science Park Square University of Sussex Falmer Brighton BN1 9SB Auditor Carpenter Box Amelia House Crescent Road Worthing West Sussex BN11 1RL Bankers Barclays Bank PLC Floor 27 1 Churchill Place London E14 5HP Payroll Plummer Parsons Accountants 18 Hyde Gardens Eastbourne East Sussex BN21 4PT Solicitors Rix & Kay Solicitors LLP The Courtyard River Way Uckfield East Sussex TN22 1SL

SUSSEX COUNTY SPORTS PARTNERSHIP TRUST (ACTIVE SUSSEX) LEGAL AND ADMINISTRATIVE INFORMATION

Human Resources

Rix & Kay Gatekeeper Services The Courtyard River Way Uckfield East Sussex TN22 1SL

SUSSEX COUNTY SPORTS PARTNERSHIP TRUST (ACTIVE SUSSEX) CONTENTS

Page
Trustees' report 1 - 9
Statement of trustees' responsibilities 10
Independent auditor's report 11 - 13
Statement of financial activities 14
Balance sheet 15
Statement of cash flows 16
Notes to the financial statements 17 - 33

SUSSEX COUNTY SPORTS PARTNERSHIP TRUST (ACTIVE SUSSEX) TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 MARCH 2023

The trustees present their report and financial statements for the year ended 31 March 2023.

The Accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the Trust's Memorandum and Articles of Association, the Companies Act 2006 and the Charities Commission "Accounting and Reporting by Charities: Statement of Recommended Practice (FRS102)”, issued in March 2005 and revised January 2016.

For accounting periods commencing on or after 1 April 2008, there is also a requirement for the Trust to report on how it satisfies the Public Benefit test introduced by the Charities Act 2006. The Trust can report as follows:

a) The report of those activities undertaken by the Trust to further its charitable purposes for the public benefit can be found in this report under the headings 'Objectives and Activities’ and 'Achievements and Performance' .

b) Accordingly, the trustees hereby state that they have complied with the duty in Section 4 of the Charities Act 2006 to have due regard to public benefit guidance published by the Charity Commission.

Taken together with the accounts, the Report seeks to offer a fair and balanced picture of what the Trust has achieved (outcomes) through its strategy and the difference it has made (its impact) across the County during 2022-23. Finally, it provides an overview of its structure, governance and management, any professional services procured by the Trust, as well as its plans for the future.

Objectives and activities

The purpose of the Trust (hereinafter referred to as 'Active Sussex'), as set out in its governing document, is to promote increased community participation in sport and active recreation for the benefit of the inhabitants of Sussex.

We are part of the national Active Partnership Network, and work with stakeholders across the county to build strong relationships. Together, our goal is to address inequality and empower everyone to be active in a way that works for them.

We look to encourage everyone to be active and stay active in a way that suits them, but we understand certain groups of people face barriers to exercise. Therefore to make the most impact we focus on the following groups of people to tackle inactivity across Sussex:

We do this through the lens of equality, diversity and inclusion, which is front and centre of our refreshed Active Sussex Strategy 2023-28, which was launched in February 2023, and continues to inform all our work.

The Active Sussex Strategy 2023-28 has three key objectives, through which it seeks to achieve its aims:

  1. Building Relationships (System Goals). We will work with partners to collectively address barriers to physical activity.

  2. Projects and Resources (Delivery) . We will invest resources into projects which target inactive audiences.

  3. Responsive and Representative Leadership (Governance) We will be committed to being a representative organisation which listens to diverse lived experiences to inform decision-making.

  4. 1 -

SUSSEX COUNTY SPORTS PARTNERSHIP TRUST (ACTIVE SUSSEX) TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

2022-23 was the first year of delivery against a five year external funding package with Sport England, and a year in which Active Sussex was able to resume its full operations following the cessation of the Covid-19 pandemic. We have undertaken to use Sport England funds to achieve the following outcomes:

  1. Active Sussex having increased reach and influence across multiple, but relevant sectors; regularly using insight to identify, challenge and break down systemic barriers that perpetuate inequality of access and provision of physical activity . Success will see resources in Sussex maximised to reach communities most at risk of physical inactivity, and that there is an obvious culture of improvement that is driven by collaborative learning relationships and environments.

  2. Creation of a refreshed organisational strategy from 2023 - 2028 , through which Active Sussex can influence its networks to ensure fair and welcoming access to physical activity opportunities that is relevant to all. Active Sussex will be an organisation where equality, diversity and inclusion is embedded internally (in its leadership and staff) , and in turn drives cultural change externally with any new, emerging and existing stakeholders.

  3. There is a clear understanding of the needs of children and young people and the provision of activity that is accessible, relevant and inclusive for them, particularly those at most risk of physical activity. Success will also be evident when delivery partners are regularly using lived experience to complement desk based insight to inform their provision; acknowledging that ‘one size does not fit’ and there is genuine collaboration in areas where inequalities are most evident

  4. Finally, in Sussex, there will be a skilled, motivated and diverse workforce, representative of the communities that they serve , and equipped to engage and empower diverse audiences to be active.

Achievements and performance

Active Sussex has continued its reach into communities, helping organisations and through its partners, provided access to physical activity opportunities through the Tackling Inequalities Fund, Children and Young People Investment Fund and Opening Schools Facilities Funding.

As ever, planning and expenditure decisions for these programmes were undertaken by Active Sussex's Strategic Management Group and, where appropriate, in conjunction with community sport and physical activity providers. All activities were delivered within budget. Decisions on any new business and larger funding applications (as prepared by the Trust’s Strategic Management Group) were taken by the Board of Trustees.

Active Sussex now moves into 2023-24 and looks forward to building on the successes of the previous year and uniting the movement in Sussex. We have shared some key outcomes from 2022-23 below.

Project and Resources (Delivery)

The past year has been a resource-intensive period through the coordination and delivery of the Children and Young People Investment Fund, School Games, Opening Schools Facilities, Children and Young People Active Lives Survey and Creating Active Schools Framework. To support delivery implementation, the Active Sussex Children and Young People Forum has continued to develop and attract new partners from a diverse spectrum of organisations.

The Children and Young People Investment fund in 2022-23 targeted efforts to support and encourage applicants in areas of greatest need based on insight. This has continued to be driven through localised forums in Crawley, Rother and Arun. 36 projects were launched to support children and young people getting active, with £115,000 invested, and over 650 participant surveys collected to aid learning.

In respect of Opening Schools Facilities Funding, Active Sussex enabled 24 schools to claim a collective total of £210,000 to purchase equipment, training and improve access to facilities to enable children from schools and their surrounding communities to get active after school, in evenings, weekends and school holidays. A focus of 2022-23 has been connecting with delivery providers to ensure youth voice is part of the decision making process and that safeguarding practices are embedded. Partner organisations applying for funding have been challenged to first consult with young people before developing a project, to ensure that it meets their needs and motivations to get more active, and ensuring that they are speaking directly to their target audiences, not just the easy to speak to. This has been a positive step forward over this period and a mindset change for partners that Active Sussex has engaged with.

SUSSEX COUNTY SPORTS PARTNERSHIP TRUST (ACTIVE SUSSEX) TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2023

Working closely with School Games Organisers, Active Sussex shifted the focus of the Sussex School Games to target priority audiences and places. This supported children from areas of deprivation to be more active, primarily via Festival and Roadshow style events.

In Crawley, eight new schools received whole school training and are now using the Creating Active Schools Framework to support a cross curricular approach to PE and School Sport, building on from last year's pilot in Rother. Each school has completed the profiling of their current provision and has highlighted three high impact actions to take.

Through a bank of learning that has been collated and shared with partners, the range of organisations with an interest in getting young people active increased during the year. An example of this was the work with new partners Naturebites and Project Rewild in Hastings, both of whom are encouraging children to get outdoors to explore their surroundings while getting more active.

Active Sussex has also supported East Sussex County Council with targeted exercise referrals in schools in relation to mental health and wellbeing in the Wealden District.

Focused attention on recruiting, developing and retaining a diverse workforce has continued through the Coach Core Programme which has seen apprentices complete the programme and are now employed within their respective localities. The second year of Coach Core has enabled a new cohort of apprentices to be recruited and supported by employers.

Responsive & Representative Leadership (Governance)

Reflecting on the goals set for 2022/23, Active Sussex has made progress in the following areas:

Governance - Active Sussex has continued to operate in accordance with standards set out in the Code of Sports Governance Tier-3 funded organisations, with only minor updates required to its M&AA to ensure full compliance with existing standards. In terms of the seven new Code standards, we are confident that the main areas of work to progress during 2023/24 are policy statements in relation to Environmental Social Governance (ESG) and our People Plan

Building Relationships (System Outcomes)

During the reporting period of 2022-23, Active Sussex has built on the insight and learning from 2018-22 and is now starting to demonstrate progress with system partners in Sussex. Active Sussex has continued to connect with key stakeholders through the facilitation of forums, networks and conferences. As a result, key stakeholders understand the barriers to physical activity and have committed to collectively addressing these in some instances.

Active Sussex has continued to engage and support the Live Longer Better Community of Practice and Learning, contributing to the learning and evaluation process and exploring where there may be opportunities for better local engagement in the future. The sessions have also looked at various ways of approaching different areas of key stakeholders including the voluntary sector and the NHS.

SUSSEX COUNTY SPORTS PARTNERSHIP TRUST (ACTIVE SUSSEX) TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

The Stronger for Life project has now been completed, with Active Sussex investing £50,000 of funding towards activity focusing on strength and balance aimed at people aged 65 - 85 in West Sussex. The monitoring and evaluation which took place showed that participants recruited into the funded activities were the intended target group and saw an improvement on their strength and balance, while also obtaining greater knowledge of the importance of strength and balance activities.

Active Sussex has presented this work through sharing a learning session nationally and locally, including the Live Longer Better National Learning Event and local networks and forums and in one-to-one meetings with other Active Partnerships and local partners. As a result, opportunities have been advanced and Active Sussex has been funded £44,440 by NHS Sussex to target people on low income and support the NHS Digital Weight Management Programme. This funding has helped Active Sussex to deliver the project involving a range of stakeholders between April 2022 and March 2023.

In East Sussex, Active Sussex has worked in a slightly different way using the strength of partners and their relationships with the community. There has been a focus on areas such as Hastings and Rother where there are high levels of deprivation and people on low income. Active Sussex has worked collaboratively with the local district and borough councils whose physical activity team already have a large presence in the area.

In 2022-23, Active Sussex allocated over £277,000 through the Together Fund, having demonstrated additional need and a collaborative approach to the way priority groups are identified and funds are allocated. All funding has been used to address inequalities and has allowed Active Sussex to offer further resources beyond funding such as support with governance, safeguarding, insight, communication and equality, diversity, and inclusion. All additional support has helped to make projects sustainable.

Having listened to and understanding the needs of stakeholders in the health and wellbeing sector, Active Sussex has responded by creating the Sussex Health Instructor Network which is due to launch in June 2023. This will equip specialist health instructors with the tools and resources to improve the wellbeing and outcomes of people living with long term health conditions, and to connect with like-minded professionals to share good practice and challenges. This will also address some of the barriers to local health referral pathways.

Financial review

The Statement of Financial Activities shows funds brought forward of £625,826 (2022: £562,827) and income received for the 2022-23 financial year of £991,352 (2022: £958,258). The total expenditure was £1,105,596 (2022: £1,113,259) and the net surplus on pension funds was £115,000 (2022: £218,000) giving net movement in funds of £756 (2022: £62,999) for the year ending 31 March 2023. The total funds at the end of the reporting period amounted to £626,582 (2022: £625,826 ). The principal financial management policies and procedures deployed during the year are stated earlier in this report.

Reserves Policy

Active Sussex’s reserves protocols ensure that sufficient unrestricted funds are held to cover a minimum of six months' employment and running costs and 100% end of contract costs (in the event of any significant delays or cessation of external core funding). The fund required to cover these costs is £154,000 (2022: £150,000), however at 31 March 2023 the fund stood at £249,518 (2022: £247,917), excluding designated funds and the pensions reserve . This figure is currently higher than the level expected due to an under-spend on designated funds allocated to drive charitable fundraising activities and project development - principally due to the Covid-19 pandemic.

Principal Funding Sources

Active Sussex’s principal funding stream continues to come from Sport England. Of the £991,352 (2022: £958,258) income received, 49.6% of this (£491,617) came from Sport England (2022: 38.9%, £372,772). The remaining income has been generated from:

  1. Active Sussex members (mainly local government)

  2. Primary PE courses fees

  3. Bank interest

  4. Commissioned work

98.0% (2022: 98.8%) of income is restricted and is therefore spent on the specific sport and physical activity outcomes detailed as per conditions of the funding award. More importantly, the expenditure has directly supported the key objectives of the charity.

SUSSEX COUNTY SPORTS PARTNERSHIP TRUST (ACTIVE SUSSEX) TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

Senior Management Remuneration

All staff pay is reviewed annually by the Human Resources & Nominations Committee, and pay increments are subject to completion of an annual staff appraisal. Cost of living rises are awarded in line with RPI (Q4/Feb annually) and subject to affordability by Active Sussex. For 2022-23, a 3% pay increase was awarded and during the year key management personnel team remuneration totalled £270,882 (2022: £249,580) (see note 21 to the accounts). It should be noted that to support staff with the rising cost of living, a non-consolidated £1,000 lump sum was paid to all staff members in February 2023, pro-rated for part-time staff. The total amount paid was £9,700.

Related Parties

No trustee received any remuneration during the year. No trustee had an interest in companies that Active Sussex works with or is funded by.

Risk Management

Active Sussex maintains a comprehensive risk register which identifies the principal risks, together with the steps to be taken to manage them. The risk register is overseen by the Governance & Audit Committee and reviewed by the Board every quarter. Each risk is stated as either ‘strategic’ or ‘operational’.

The risk register was reviewed at every Governance & Audit Committee and Board meeting held during the year. The reducing impact of the Covid-19 pandemic was reflected in the lower risk register scores, as face-to-face events and meetings began to be reinstated. The key strategic risk remains non-compliance or breach of legal/statutory responsibilities leading to loss of stakeholder confidence and risk to investment.

Through its Governance & Audit Committee, Active Sussex discharged these statutory responsibilities and maintained a high level of assurance. It has continued to review and develop its corporate business policies, with any changes endorsed at Board level. The necessary business protection, human resources and financial policies continued to be in place, as did the Trust’s Equality and Safeguarding in Sport policies.

Plans for future periods

2023/24 will see the work of the Trust continue to focus on tackling the most inactive groups in the County, and working with delivery partners to reduce the barriers (and inequalities) to participation. We have published our Action Plan 2023/24, and the headline objectives, events and outcomes sought are provided in the table below.

Fig. 1 - Action Plan 2023/24

People People People
Priority Objective Outcome
Children and Young
People
Facilitate innovative ways that
enable children and young people to
be active.		 Children and their families have played a part in decision
making and key learning has been shared with partners,
helping children to be physically active.
Older People Increase the potential for older
people to live a healthier and active
life.		 More shared learning that shifts mindsets towards health
prevention through increased movement and activity for
older people.
Disabled People
and those living
with Long Term
Conditions		 Increase the opportunity for people
living with long term health
conditions and/or disabilities to take
part in physical activity to meet their
needs.		 Increased opportunities for disabled people and those
with long term health conditions through physical activity,
with more emphasis on prevention within the health
system.
Diversity and
Inclusion		 Address barriers to physical activity
for marginalised people to make sure
everyone has equal opportunities
regardless of background and can
find ways to make moving more
affordable and accessible.
A culture of learning with influential networks, partners
and community groups, who understand and have lived
experience of marginalised people, has enabled
resources to be targeted to support people most at risk of
physical inactivity.

SUSSEX COUNTY SPORTS PARTNERSHIP TRUST (ACTIVE SUSSEX) TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

Fig. 1 - Action Plan 2023/24 (continued)

Priority Objective Outcome
Governance To be recognised and respected as a
thought-leading, and well-run
organisation in which investors have
confidence.		 Full compliance with the Code of Sports Governance,
maintaining stakeholder confidence.
Equality Championing an inclusive culture and
advocating equal access to physical
activity opportunities.
Through robust consultation an action plan has been
agreed with Sport England and published on the Active
Sussex website, with ongoing review provided by an
external advisory panel.
Safeguarding Advocate the right for everyone to
enjoy sport and physical activity in a
safe and welcoming environment.		 Completion of the CPSU and ACT Safeguarding
frameworks and successful delivery of the Safeguarding
Implementation Plan.
Environmental
Social Governance		 Ensure the impact on stakeholders,
wider society and the environment is
factored into the decision making
process.		 A robust Environmental Social Governance (ESG) impact
assessment tool is in place, and referred to, in order to
contribute to the Trust’s decision making processes, and a
published ESG policy or statement is in place.
Communication and Measuring Impact
Priority Objective Outcome
Communication Raise the profile of movement and
physical activity through events,
networks and campaigns.		 Communications have shared key messages on physical
activity to support partners engaging with priority
audiences and highlighted the great work of Active
Sussex and that of its partners.
Measurement,
Evaluation and
Learning		 Insight and business improvement
focuses on people at greatest risk of
physical inactivity.		 Projects have been successful and delivered for priority
communities using insight, local knowledge and lived
experience of participants. Case studies are in place to
evidence impact.
Workforce
Priority Objective Outcome
Diverse Workforce Support the development of a diverse
and representative workforce (paid
and voluntary) that empower inactive
people to be active.
A more skilled, motivated, and diverse workforce,
equipped to engage and empower diverse audiences to
be active.

Events 2023/24

May - June 2023 - Sussex Parallel Games & Sussex School Games

The Sussex Parallel Youth Games and Sussex School Games 2023 will be delivered as a combination of single day events, as well as roadshows in areas where Active Sussex seeks to encourage greater participation levels amongst children and young people. The main events will take place at the flagship leisure facility, K2 Crawley.

September 2023 - Active Sussex Network Conference

The Active Sussex Conference will take place as a virtual event on 19 September 2023 and will incorporate the Trust’s Annual General Meeting. The event will include keynote speakers, facilitated discussions and workshops that will focus on active ageing, and a local reducing physical inactivity within priority audiences. The Trust aims to deliver a high calibre virtual Conference in September and the Active Sussex Network in spring 2024. We will look to continue to grow the attendance and range of partners attending.

SUSSEX COUNTY SPORTS PARTNERSHIP TRUST (ACTIVE SUSSEX) TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

November 2023 - The Sussex Sports & Physical Activity Awards

Renamed to reflect the wider breadth of our partners work, the Sussex Sport & Physical Activity Awards remain a highprofile event of the annual calendar of community awards. Offering a showcase of business and community sport, it is envisaged that a smaller face-to-face event will be scheduled provisionally for 23 November 2023.

February 2024 - Active Sussex Network

This popular professional networking and workforce development event will be planned for delivery in Q4 of 2023/24. As with 2023, this will be a face-to-face networking opportunity for stakeholders across Sussex with an interest in sport and physical activity, with topical news and best practice workshops.

Structure, governance and management

The Sussex County Sports Partnership Trust (t/a Active Sussex) is a company limited by guarantee registered in England and Wales, number 06166961. It is also a registered Charity number 1122082. It was incorporated on 19 March 2007 and was registered as a Charity on 19 December 2007. Active Sussex is governed by its Memorandum and Articles of Association as reviewed on 16 March 2016. It became fully operational on 2 January 2008.

The trustees, who are also the directors for the purpose of company law, and who served during the year were:

Mr P Traynor Mr B E Clark Mr T J Howell Mrs M F Kinnear (Resigned 20 September 2022) Mrs S J M Maurel (Resigned 20 September 2022) Ms A Pendlington Ms C M Ryan (Resigned 5 September 2022) Mr A White Mrs T Woodward (Resigned 5 September 2022) Mrs D Whitney Ms S Briggs (Appointed 20 September 2022) Mr I Da Cunha (Appointed 20 September 2022) Mr M Francis (Appointed 20 September 2022 and resigned 30 August 2023) Ms C S Gibbons (Appointed 20 September 2022) Ms S Rosso (Appointed 20 September 2022)

The Chief Executive is Mrs S F Mason MBE.

Mr Darrell Gale served in the Board in an ex-officio capacity.

Active Sussex’s senior employees support the Board of Directors strategically. Three sub-committees are convened by deploying appropriately skilled members from the Board to deal with Human Resources, Business Development (and Marketing), and Governance (Finance and Legal) matters that arise.

The current Board of Trustees consists of individuals from the public, private and voluntary sectors. They bring the necessary skills and experience to the Trust to ensure sound governance, probity and excellent advocacy of the charity's aims and objectives.

Active Sussex operates an open recruitment process including shortlisting and interview by the Chair, Chief Executive and representatives of the HR and Governance Committees and is in line with the provisions of Article 12 of the Articles of Association. None of the Trustees has any beneficial interest in the company. All of the Trustees are members of the company and guarantee to contribute £1 in the event of a winding up.

SUSSEX COUNTY SPORTS PARTNERSHIP TRUST (ACTIVE SUSSEX) TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

Active Sussex requires all officers and staff to undertake induction and continuing professional development to familiarise themselves with the political, funding and delivery environment in which the organisation operates; to set out their respective roles and responsibilities; and to ensure accountability and compliance with statutory Charity and Company law. All Trustees can access governance, equity and safeguarding training opportunities on an ongoing basis via Active Sussex’s professional advisers and through other recognised training providers.

Organisational Structure

Under the current governance arrangements, the day-to-day executive functions of Active Sussex are handled by its senior strategic and operational staff (or Strategic Management Group). This is made up of the Chief Executive and the four Strategic Relationship Managers. The Board oversees the work of the Strategic Management Group (via quarterly reporting process) and is responsible for setting and deciding strategic policy direction in pursuance of the charitable aims and business needs. It approves the recommendations of the Strategic Management Group.

Financial Management

Budgets are devolved to the Strategic Management Group and other individual officers as appropriate, with monthly management accounts provided to all budget holders to enable ongoing financial monitoring and control. The Board of Directors and Governance & Audit Committee receive financial monitoring figures on a quarterly basis. All payments are authorised in accordance with Active Sussex’s published financial regulations, procedures, and bank mandate.

Representation

At county level, Active Sussex had membership of, and/or provided support to, the following strategic groups and meetings:

  1. Active Hastings Partnership Group

  2. Active Partnerships National Network

  3. Active Rother Communities Partnership Group

  4. Brighton & Hove Active & Inclusive Travel Forum

  5. Brighton & Hove Sport & Physical Activity Strategic Group

  6. Children & Young People’s Investment Forum

  7. Crawley Physical Activity Forum

  8. East Sussex Healthy Weight Partnership

  9. Live Longer Better Community of Learning & Practice

  10. London & Southeast Active Partnership Directors Forum

  11. NHS Sussex Prevention Steering Group

  12. Sussex Disability Sports Network

  13. Sussex School Games Organisers Network

Professional services

The following organisations provided services to the Trust during the reporting period:

Carpenter Box, Amelia House, Crescent Road, Worthing, West Sussex, BN11 1RL

Barclays Bank plc, Floor 27, Churchill Place, London, E14 5HP

Rix & Kay Gatekeeper Services,The Courtyard, River Way, Uckfield, East Sussex, TN22 1SL

Plummer Parsons Accountants, 18 Hyde Gardens, Eastbourne, East Sussex, BN21 4PT

Auditor

In accordance with the company's articles, a resolution proposing that Carpenter Box be reappointed as auditor of the company will be put at a General Meeting.

SUSSEX COUNTY SPORTS PARTNERSHIP TRUST (ACTIVE SUSSEX) TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

Disclosure of information to auditor

Each of the trustees has confirmed that there is no information of which they are aware which is relevant to the audit, but of which the auditor is unaware. They have further confirmed that they have taken appropriate steps to identify such relevant information and to establish that the auditor is aware of such information.

The trustees' report was approved by the Board of Trustees.

..............................

Mrs D Whitney Trustee 19/9/2023 Dated: .........................

SUSSEX COUNTY SPORTS PARTNERSHIP TRUST (ACTIVE SUSSEX) STATEMENT OF TRUSTEES' RESPONSIBILITIES

FOR THE YEAR ENDED 31 MARCH 2023

The trustees, who are also the directors of Sussex County Sports Partnership Trust for the purpose of company law, are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards(United Kingdom Generally Accepted Accounting Practice).

Company Law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the trust and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.

In preparing these financial statements, the trustees are required to:

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

SUSSEX COUNTY SPORTS PARTNERSHIP TRUST (ACTIVE SUSSEX) INDEPENDENT AUDITOR'S REPORT

TO THE TRUSTEES OF SUSSEX COUNTY SPORTS PARTNERSHIP TRUST

Opinion

We have audited the financial statements of Sussex County Sports Partnership Trust (Active Sussex) (the ‘trust’) for the year ended 31 March 2023 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and the notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the trust 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 trust’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 other information comprises the information included in the annual report other than the financial statements and our auditor's 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 we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Matters on which we are required to report by exception

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

SUSSEX COUNTY SPORTS PARTNERSHIP TRUST (ACTIVE SUSSEX) INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF SUSSEX COUNTY SPORTS PARTNERSHIP TRUST

Responsibilities of trustees

As explained more fully in the statement of trustees' responsibilities, the trustees, who are also the directors of the trust for the purpose of company law, are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as 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 trust’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.

Auditor's responsibilities for the audit of the financial statements

We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder.

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

In addition to the above, our procedures to respond to risks identified included the following:

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

In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and noncompliance with laws and regulations, our procedures included the following:

As a result of these procedures, we considered the opportunities and incentives that may exist within the trust for fraud. We are also required to perform specific procedures to respond to the risk of management override. As a result of performing the above, we identified the following areas as those most likely to have an impact on the financial statements: health & safety, employment law and compliance with the UK Companies Act and the Charities SORP (FRS 102).

SUSSEX COUNTY SPORTS PARTNERSHIP TRUST (ACTIVE SUSSEX) INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF SUSSEX COUNTY SPORTS PARTNERSHIP TRUST

Due to the inherent limitations of an audit, there is an unavoidable risk that some material misstatements in the financial statements may not be detected, even though the audit is properly planned and performed in accordance with the ISAs (UK). For instance, the further removed non-compliance is from the events and transactions reflected in the financial statements, the less likely the auditor is to become aware of it or to recognise the non-compliance.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https:// www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

Use of our report

This report is made solely to the charity’s trustees, as a body, in accordance with part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charity's trustees 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 charity and the charity’s trustees as a body, for our audit work, for this report, or for the opinions we have formed.

Robin Evans BA FCA CTA (Senior Statutory Auditor) for and on behalf of Carpenter Box ......................... Chartered Accountants Statutory Auditor Worthing

Carpenter Box is a trading name of Carpenter Box Limited

SUSSEX COUNTY SPORTS PARTNERSHIP TRUST (ACTIVE SUSSEX) STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MARCH 2023

Unrestricted
Unrestricted
Restricted
funds
funds
funds
General
Designated
2023
2023
2023
Notes
£
£
£
Income from:
Donations and legacies
3
-
8,000
491,617
Charitable activities
5
-
-
478,297
Activities for generating funds
4
4,584
6,190
2,000
Investments
6
664
-
-
Total income
5,248
14,190
971,914
Expenditure on:
Charitable activities
The development of sport in
Sussex
7
4,805
65,884
1,034,907
Total charitable expenditure
4,805
65,884
1,034,907
Net incoming/(outgoing)
resources before transfers
443
(51,694)
(62,993)
Gross transfers between funds
1,158
(459)
(699)
Net incoming/(outgoing) resources
1,601
(52,153)
(63,692)
Other recognised gains and losses
Actuarial gain on defined benefit
pension schemes
115,000
-
-
Net movement in funds
116,601
(52,153)
(63,692)
Fund balances at 1 April 2022
132,917
128,361
364,548
Fund balances at 31 March 2023
249,518
76,208
300,856		 Total
2023
£
499,617
478,297
12,774
664
991,352
1,105,596
1,105,596
(114,244)
-
(114,244)
115,000
756
625,826
626,582		 Total
2022
£
372,772
574,038
11,401
47
958,258
1,113,259
1,113,259
(155,001)
-
(155,001)
218,000
62,999
562,827
625,826

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.

SUSSEX COUNTY SPORTS PARTNERSHIP TRUST (ACTIVE SUSSEX) BALANCE SHEET

AS AT 31 MARCH 2023

2023
Notes
£
Fixed assets
Tangible assets
12
Current assets
Debtors
13
63,002
Cash at bank and in hand
673,975
736,977
Creditors: amounts falling due within
one year
14
(122,097)
Net current assets
Total assets less current liabilities
Provisions for liabilities
15
Net assets
Income funds
Restricted funds
17
Unrestricted funds
Designated funds
18
76,208
General unrestricted funds
249,518
Pension reserve
16
-

19/9/2023		 2022
£
£
£
11,702
507
11,702
507
10,444
793,005
803,449
(63,130)
614,880
740,319
626,582
740,826
-
(115,000)
626,582
625,826
300,856
364,548
128,361
247,917
(115,000)
325,726
261,278
626,582
625,826

The financial statements were approved by the Trustees on .........................

.............................. Mrs D Whitney Trustee

Company Registration No. 06166961

SUSSEX COUNTY SPORTS PARTNERSHIP TRUST (ACTIVE SUSSEX) STATEMENT OF CASH FLOWS

FOR THE YEAR ENDED 31 MARCH 2023

Notes
Cash flows from operating activities
Cash absorbed by operations
23
Investing activities
Purchase of tangible fixed assets
Investment income received
Net cash used in investing activities
Net cash used in financing activities
Net decrease in cash and cash equivalents
Cash and cash equivalents at beginning of year
Cash and cash equivalents at end of year		 2023
£
£
(102,142)
(17,552)
664
(16,888)
-
(119,030)
793,005
673,975		 2022
£
£
(213,832)
(2,579)
47
(2,532)
-
(216,364)
1,009,369
793,005

SUSSEX COUNTY SPORTS PARTNERSHIP TRUST (ACTIVE SUSSEX) NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2023

1 Accounting policies

Charity information

Sussex County Sports Partnership Trust (Active Sussex) is a charitable company limited by guarantee incorporated in England and Wales. The registered office is Unit 33, Sussex Innovation Centre Science Park Square, University of Sussex, Falmer, Brighton, BN1 9SB.

The company is limited by guarantee, not having a share capital and consequently the liability of members is limited, subject to an undertaking by each member to contribute to the net assets or liabilities of the company on winding up such amounts as may be required not exceeding £1.

1.1 Accounting convention

The financial statements have been prepared in accordance with the trust's governance handbook, the Companies Act 2006 and "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 trust is a Public Benefit Entity as defined by FRS 102.

The financial statements are prepared in sterling, which is the functional currency of the trust. Monetary amounts in these financial statements are rounded to the nearest £1.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2 Going concern

The financial statements have been prepared on a going concern basis. The trustees have considered relevant information, including the annual budget, forecast future cash flows and the impact of subsequent events in making their assessment.

Based on these assessments and having regard to the resources available to the entity, the trustees have concluded that there is no material uncertainty in relation to the appropriateness of continuing to adopt the going concern basis in preparing the annual report and accounts.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the objectives of the charity.

Designated funds comprise funds which have been set aside at the discretion of the trustees for specific purposes. The purposes and uses of the designated funds are set out in the notes to the financial statements. A pension reserve is shown separately within unrestricted funds.

Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

SUSSEX COUNTY SPORTS PARTNERSHIP TRUST (ACTIVE SUSSEX) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

1 Accounting policies

(Continued)

1.4 Income

Income is recognised when the trust is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Donations and legacies are recognised as incoming resources when there is evidence of entitlement, receipt is probable and its amount can be measured reliably.

Income from government and other grants is recognised when the trust has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably.

Donated services and facilities 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 the services or facilities on the open market. In accordance with the Charities SORP (FRS 102), the services provided by volunteers are not recognised in the financial statements.

Investment income relates to interest receivable on bank deposits and is recognised in the financial statements when receivable.

1.5 Expenditure

Expenditure is recognised on an accruals basis when a liability is incurred. Expenditure includes any VAT which cannot be fully recovered and is included within the item of expenditure to which it relates.

Charitable expenditure comprises those costs incurred by the trust in pursuit of its charitable objectives. It includes both direct costs and support costs relating to such activities. Support costs, including salaries, are apportioned on the basis of the time involved on the activity.

Governance costs include those costs associated with meeting the statutory requirements of the trust and include its audit fees and costs linked to strategic management of the trust.

1.6 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings 3 years straight line Computer equipment 3 years straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in net income/(expenditure) for the year.

At each reporting end date, the trust reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.8 Cash and cash equivalents

Cash and cash equivalents include cash in hand and deposits held at call with banks. The Trustees seek to use short and medium term deposits where possible to maximise the return on monies held at the bank and to manage cash flow.

SUSSEX COUNTY SPORTS PARTNERSHIP TRUST (ACTIVE SUSSEX) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

1 Accounting policies

(Continued)

1.9 Financial instruments

The trust has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the trust's balance sheet when the trust becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

The trust enters into basic financial instruments transactions that result in recognition of financial assets and liabilities like trade and other accounts receivable and payable.

1.10 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

1.11 Retirement benefits

One employee is an active member, and nine former employees are deferred members, of the Local Government Pension Scheme (LGPS) administered by East Sussex County Council. Under the definition of the LGPS is a defined benefit pension scheme and is able to identify the charity's share of assets and liabilities and the requirements of FRS 102, section 28 Employee Benefits, have been followed.

The trust's share of the LGPS assets are measured at fair value at each balance sheet date. Liabilities are measured on an actuarial basis using the projected unit method. The net of these two figures is recognised as an asset or liability on the balance sheet. The recognition of a surplus as an asset is recognised only to the extent that it is recoverable by the trust. Any movements in the asset or liability between balance sheet dates is reflected in the statement of financial activities.

1.12 Leases

Rentals payable under operating leases, including any lease incentives received, are charged as an expense on a straight line basis over the term of the relevant lease.

2 Critical accounting estimates and judgements

In the application of the trust’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

SUSSEX COUNTY SPORTS PARTNERSHIP TRUST (ACTIVE SUSSEX) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

2 Critical accounting estimates and judgements

(Continued)

Key sources of estimation uncertainty

Local Government Pension Scheme

The present value of the Local Government Pension Scheme defined benefit liability depends upon a number of factors that are determined on an actuarial basis using a variety of assumptions, including the discount rate. Any changes in these assumptions, which are disclosed in note 16, will impact the carrying amount of the pension liability. Furthermore a roll forward approach which projects results from the latest full actuarial valuation performed at 31 March 2019 has been used by the actuary in valuing the pensions liability at 31 March 2023. Any differences between the figures derived from the roll forward approach and a full actuarial valuation would impact on the carrying amount of the pension liability.

3 Donations and legacies

**Unrestricted ** Unrestricted Restricted Total Total
funds funds funds
General Designated
2023 2023 2023 2023 2022
£ £ £ £ £
Grants receivable for core activities - 8,000 491,617 499,617 372,772

Grants receivable of £491,617 (2022: £372,772) were restricted and £8,000 (2022: £nil) were designated. There was no unrestricted donations and gifts in the current or comparative period.

Grants received from Sport England that were unspent at the reporting date have not been deferred as Sport England have not requested repayment of these funds.

Grants receivable for core activities

Unrestricted Unrestricted
Restricted
funds
funds
funds
General
Designated
2023
2023
2023
£
£
£
Sport England
-
-
491,617
East Sussex Women of the Year
Fund (ESWY)
-
8,000
-
-
8,000
491,617		 Total
2023
£
491,617
8,000
499,617		 Total
2022
£
372,772
-
372,772

SUSSEX COUNTY SPORTS PARTNERSHIP TRUST (ACTIVE SUSSEX) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

4 Activities for generating funds

Unrestricted Unrestricted
Restricted
funds
funds
funds
General
Designated
2023
2023
2023
£
£
£
Sponsorships
-
500
2,000
Event tickets
2,391
752
-
Shop income
-
77
-
Workshop Fees
-
13
-
Other fundraising activites
2,193
4,848
-
4,584
6,190
2,000		 Total
2023
£
2,500
3,143
77
13
7,041
12,774		 Total
2022
£
500
269
340
-
10,292
11,401

Income from sponsorships of £500 (2022: £500) was designated and £2,000 (2022: £nil) was restricted. There was no unrestricted income in the current or comparative period.

Income from events tickets of £2,391 (2022: £nil) was unrestricted and £752 (2022: £269) was designated. There was no restricted income from the sale of event tickets in the current or comparative period.

Income from shop of £77 (2022: £340) was designated. There was no restricted or unrestricted shop income in the current or comparative period.

Income from workshop fees of £13 (2022: £nil) was designated. There was no restricted or unrestricted income from workshop fees in the current or comparative period.

Income from other fundraising activities of £2,193 (2022: £4,642) wasunrestricted and £4,848 (2022: £5,650) was designated. There was no restricted income from other fundraising activities in the current or comparative period.

5 Charitable activities

2023 2022
£ £
The development of sport in Sussex 478,297 574,038

Included within income relating to the development of sport in Sussex are restricted grants of £478,297 (2022: £568,038) from Sport England and £nil (2022: £6,000) from English Schools Football Association.

SUSSEX COUNTY SPORTS PARTNERSHIP TRUST (ACTIVE SUSSEX) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

6 Investments

**Unrestricted ** Unrestricted Restricted Total Total
funds funds funds
General Designated
2023 2023 2023 2023 2022
£ £ £ £ £
Interest receivable 664 - - 664 47

Interest receivable of £664 (2022: £47) was unrestricted. There was no designated or restricted interest receivable in the current or comparative period.

7 Charitable activities

Staff costs
Depreciation and impairment
Other costs
Grant funding of activities (see note 8)
Share of support costs (see note 9)
Share of governance costs (see note 9)
Analysis by fund
Unrestricted funds - General
Unrestricted funds - Designated
Restricted funds		 2023
£
415,577
6,357
126,846
548,780
475,565
51,576
29,675
1,105,596
4,805
65,884
1,034,907
1,105,596		 2022
£
410,104
2,072
43,223
455,399
588,551
61,440
7,869
1,113,259
-
9,183
1,104,076
1,113,259

8 Grants payable

The
The
development development
of sport in of sport in
Sussex Sussex
2023 2022
£ £
Grants to institutions:
The development of sport in Sussex 475,565 588,551

SUSSEX COUNTY SPORTS PARTNERSHIP TRUST (ACTIVE SUSSEX) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

8 Grants payable

(Continued)

The institutions that grants have been provided to consist of registered charities, community and amateur sports clubs, leisure centres and other sporting institutions. There were no grants made to individuals in the current or comparative period.

9 Support costs

Support
costs
Governance
costs
£
£
Staff costs
35,256
17,342
Rent: University of
Brighton
13,794
-
Insurance
2,526
-
Accountancy services
-
8,495
Legal fees
-
2,931
Advertising
-
907
51,576
29,675
Analysed between
Charitable activities
51,576
29,675		 2023
Support
costs
Governance
costs
£
£
£
52,598
46,988
-
13,794
11,973
-
2,526
2,479
-
8,495
-
7,728
2,931
-
13
907
-
128
81,251
61,440
7,869
81,251
61,440
7,869		 2022
£
46,988
11,973
2,479
7,728
13
128
69,309
69,309

The expenditure for support and governance costs basis of allocation are all direct, except staff costs which are based on time spent.

Governance costs includes amounts payable to the auditors of £8,495 (2022: £6,975) for audit and preparation of the financial statements.

10 Trustees

None of the trustees (or any persons connected with them) received any remuneration or benefits from the trust during the year. During the year trustee travel expenses of £29 (2022: £Nil) were expensed to 2 trustees (2022: 0 trustees).

SUSSEX COUNTY SPORTS PARTNERSHIP TRUST (ACTIVE SUSSEX) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

11 Employees

The average monthly number of employees during the year was:

Sports development
Administration
Total
Employment costs
Wages and salaries
Social security costs
Other pension costs		 2023
Number
11
1
12
2023
£
398,637
35,939
33,599
468,175		 2022
Number
11
1
12
2022
£
388,196
33,578
35,318
457,092

There were no employees whose annual remuneration was £60,000 or more.

12 Tangible fixed assets

Fixtures and
fittings
Computer
equipment
£
£
Cost
At 1 April 2022
-
15,307
Additions
3,496
14,056
Disposals
-
(11,511)
At 31 March 2023
3,496
17,852
Depreciation and impairment
At 1 April 2022
-
14,800
Depreciation charged in the year
1,165
5,192
Eliminated in respect of disposals
-
(11,511)
At 31 March 2023
1,165
8,481
Carrying amount
At 31 March 2023
2,331
9,371
At 31 March 2022
-
507		 Total
£
15,307
17,552
(11,511)
21,348
14,800
6,357
(11,511)
9,646
11,702
507

SUSSEX COUNTY SPORTS PARTNERSHIP TRUST (ACTIVE SUSSEX) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

13 Debtors

Debtors
Amounts falling due within one year:
Trade debtors
Prepayments and accrued income		 2023
£
58,471
4,531
63,002		 2022
£
5,958
4,486
10,444

14 Creditors: amounts falling due within one year

Other taxation and social security
Government grants
Trade creditors
Other creditors
Accruals and deferred income		 2023
£
18,737
44,400
39,669
2,190
17,101
122,097		 2022
£
14,895
-
15,284
447
32,504
63,130

Government grants are made up of £44,400 of deferred income from the NHS. There was no deferred income in the comparative year.

15
Provisions for liabilities
Notes
Retirement benefit obligations
16		 2023
£
-
-		 2022
£
115,000
115,000

16 Retirement benefit schemes

Defined contribution schemes

The trust operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the trust in an independently administered fund.

The charge to profit or loss in respect of defined contribution schemes was £33,599 (2022 - £35,318). These costs have been allocated to restricted funds.

SUSSEX COUNTY SPORTS PARTNERSHIP TRUST (ACTIVE SUSSEX) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

16 Retirement benefit schemes

(Continued)

Defined benefit schemes

The Local Government Pension Scheme (LGPS) is a funded defined benefit pension scheme, with the assets held in separate trustee-administered funds. One employee is an active member of the LGPS and nine former employees are deferred members of the LGPS administered by East Sussex County Council.

The agreed contribution rates for future years are 17.2% for employers and between 5.5% and 12.5% for employees.

The most recent actuarial valuations of plan assets and the present value of the defined benefit obligation were carried out at 31 March 2022. This has been used by the actuary in valuing the pensions liability at 31 March 2023. The present value of the defined benefit obligation, the related current service cost and past service cost were measured using the projected unit credit method.

As disclosed in the trustees report, the University of Brighton has provided a guarantee for the liabilities that existed prior to the transfer of business to the trust as at 1 January 2008. The Subsumption Agreement was executed in January 2021.

Key assumptions
Discount rate
Expected rate of increase of pensions in payment
Expected rate of salary increases
Mortality assumptions		 2023
%
4.80
2.90
2.90		 2022
%
2.55
3.15
3.15
The assumed life expectations on retirement at age 65 are:
Retiring today
- Males
- Females
Retiring in 20 years
- Males
- Females		 2023
Years
21.1
24.1
22.2
25.6		 2022
Years
21.2
23.8
22.0
25.1
Amounts recognised in the profit and loss account:
Current service cost
Net interest on defined benefit liability/(asset)
Total costs		 2023
£
15,000
3,000
18,000		 2022
£
19,000
7,000
26,000

SUSSEX COUNTY SPORTS PARTNERSHIP TRUST (ACTIVE SUSSEX) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

16 Retirement benefit schemes (Continued) (Continued)
Amounts taken to other comprehensive income:
2023 2022
£ £
Actual return on scheme assets 45,000 (171,000)
Less: calculated interest element 42,000 30,000
Return on scheme assets excluding interest income 87,000 (141,000)
Actuarial changes related to obligations (682,000) (96,000)
The amounts included in the balance sheet arising from the trust's obligations
in respect of defined benefit plans are as follows:
2023 2022
£ £
Present value of defined benefit obligations 1,551,000 1,771,000
Fair value of plan assets (1,551,000) (1,656,000)
Deficit in scheme - 115,000
Movements in the present value of defined benefit obligations:
2023
£
Liabilities at 1 April 2022 1,771,000
Current service cost 15,000
Benefits paid (25,000)
Contributions from scheme members 4,000
Actuarial gains and losses (682,000)
Interest cost 45,000
Other 423,000
At 31 March 2023 1,551,000

The defined benefit obligations arise from plans which are wholly or partly funded.

SUSSEX COUNTY SPORTS PARTNERSHIP TRUST (ACTIVE SUSSEX) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

16
Retirement benefit schemes
Movements in the fair value of plan assets:
Fair value of assets at 1 April 2022
Interest income
Return on plan assets (excluding amounts included in net interest)
Benefits paid
Contributions by the employer
Contributions by scheme members
Other
At 31 March 2023
Sensitivity analysis:
0.5% increase in Real Discount Rate
0.5% increase in the Salary Increase Rate
0.5% increase in the Pension Increase Rate
The fair value of plan assets at the reporting period end was as follows:
Equity instruments
Debt instruments
Property
Cash		 (Continued)
2023
£
1,656,000
42,000
(87,000)
(25,000)
5,000
4,000
(44,000)
1,551,000
Approximate monetary
amount
2023
2022
£
£
95,000
105,000
95,000
100,000
95,000
105,000
2023
2022
£
£
1,095,000
1,220,000
188,000
266,000
249,000
138,000
19,000
32,000
1,551,000
1,656,000
2023
£
1,095,000
188,000
249,000
19,000
1,551,000

The criteria for the recognition of the surplus as an asset as described in note 1.11 was not met. The actuarial gains on the plan liabilities have been restricted by £423,000 so as to not recognise the surplus.

Transfers
Balance at		 31 March 2023 £
£		 (1,376)
-		 75
-		 (3,818)
138,630		 (20)
-		 -
-		 100
-		 2,574
1,589		 156
-		 2,520
2,311		 -
27,902		 -
12,224		 (910)
-		 15,428
-		 -
-		 -
14,179		 -
3,326		 -
-		 -
13,240		 (15,428)
87,455		 (699)
300,856
Movement in funds Incoming
Resources		 resources
expended		 £
£		 2,000
(2,000)		 -
(4,531)		 462,838
(429,440)		 -
-		 -
-		 -
(7,929)		 -
(49,585)		 -
(30,484)		 -
(4,208)		 277,344
(266,676)		 -
(7,632)		 -
(16,790)		 -
(117,036)		 -
-		 23,779
(9,600)		 5,000
(2,874)		 -
(1,292)		 20,400
(7,160)		 180,553
(77,670)		 971,914
(1,034,907)
Balance at 1 April 2022 £ 1,376 4,456 109,050 20 - 7,829 48,600 30,328 3,999 17,234 19,856 17,700 101,608 - - 1,200 1,292 - - 364,548
Transfers £ 1,000 17,000 (50,119) 21,812 (1,905) 2,620 (122,489) 14,905 - - - 6,500 126,263 - (412) - - - - 15,175
Movement in funds Incoming
Resources		 resources
expended		 £
£		 -
-		 17,700
(32,040)		 326,472
(293,912)		 -
(33,957)		 -
(7,355)		 56,888
(52,141)		 67,743
(42,087)		 51,000
(62,287)		 1,470
-		 -
(164,065)		 41,300
(21,444)		 38,500
(27,300)		 89,589
(114,244)		 8,108
(8,108)		 204,510
(204,098)		 5,000
(3,800)		 40,000
(38,708)		 -
-		 -
-		 948,280
(1,105,545)
Balance at 1 April 2021 £ 376 1,796 126,609 12,165 9,260 462 145,433 26,710 2,529 181,299 - - - - - - - - - 506,639
Disability & Inclusion Active Lives Primary Role CSP General Administration DfE Volunteering Primary School Support Satellite Club Local Delivery School Games Workforce Investment Tackling Inequalities fund Coach Core Commonwealth Games League/ Comms SLA Capacity CYP Investment Fund Moving Communities Opening Schools Facility Project 500 Workforce Capacity Multi Sports Facility System Partners Delivery Award
Restricted funds
(Continued)		 Restricted funds are all from Sport England and the split in the table above is for Sport England reporting purposes. All funds are for the development of sports, to promote sport and active recreation across Sussex. Transfers represent internal transfers where a grant-funded programme has ceased, and the funds are transferred to a budget code to use for a similar purpose for which funds were originally granted. All transfers are within the terms and conditions of each grant. Designated funds The income funds of the charity include the following designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes: Movement in funds
Movement in funds		 Balance at
Incoming
Resources
Transfers
Balance at
Incoming
Resources
Transfers
Balance at		 1 April 2021
resources
expended
1 April 2022
resources
expended
31 March 2023		 £
£
£
£
£
£
£
£
£		 Active Schools
-
-
-
35,239
35,239
4,938
(11,909)
-
28,268		 Stronger For Life
-
-
(5,531)
50,000
44,469
-
(44,318)
(151)
-		 End of Contract Provision
38,236
-
-
(3,160)
35,076
-
-
214
35,290		 Primary Business Income
36,869
5,990
-
(42,859)
-
-
-
-
-		 Sussex Sports Awards
1,743
769
(2,747)
3,250
3,015
1,252
(3,215)
-
1,052		 Club Coach Volunteer Workshops
2,690
-
(170)
-
2,520
-
-
(2,520)
-		 Parallel Youth Games
8,776
-
(734)
-
8,042
-
(6,442)
1,998
3,598		 ESWY
-
-
-
-
-
8,000
-
-
8,000		 88,314
6,759
(9,182)
42,470
128,361
14,190
(65,884)
(459)
76,208
17 18
Total 2022 £ 507 740,319 (115,000) 625,826
Restricted funds 2022 £ - 364,548 - 364,548
Designated funds 2022 £ - 128,360 - 128,360
Unrestricted funds 2022 £ 507 247,411 (115,000) 132,918
Total 2023 £ 11,702 614,880 - 626,582
Restricted funds 2023 £ - - - -
Designated funds 2023 £ - - - -
Unrestricted funds 2023 £ 11,702 614,880 - 626,582
Analysis of net assets between funds Fund balances at 31 March 2023 are represented by: Tangible assets Current assets Provisions and pensions
19

SUSSEX COUNTY SPORTS PARTNERSHIP TRUST (ACTIVE SUSSEX) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

20 Operating lease commitments

At the reporting end date the trust had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:

2023 2022
£ £
Within one year 12,960 13,643

During the year, the Trust made payments under operating leases totalling £17,963 (2022: £13,643).

21 Related party transactions

There were no disclosable related party transactions during the current or comparative period, other than those included within trustees note 10.

Remuneration of key management personnel

The key management personnel of the charity compromise the Chief Executive, Head of Operations, Head of Finance and three Strategic Relationship Managers. The total employee benefits of the key management personnel of the charity were:

2023 2022
£ £
Aggregate compensation 270,882 249,580

22 Share capital and control

Sussex Country Sports Partnership Trust is a company limited by guarantee and has no share capital. No one member has overall control of the charity.

23 Cash generated from operations 2023 2022
£ £
Deficit for the year (114,244) (155,001)
Adjustments for:
Investment income recognised in statement of financial activities (664) (47)
Depreciation and impairment of tangible fixed assets 6,357 2,072
Movements in working capital:
(Increase) in debtors (52,558) (1,830)
Increase/(decrease) in creditors 14,567 (59,026)
Increase in deferred income 44,400 -
Cash absorbed by operations (102,142) (213,832)

The trust had no debt during the current or comparative period.

24 Analysis of changes in net funds