Charfty R8gl8tratlon No. 1122082 Company Registratlon No. 06168961 {England and Wales) SUSSEX COUNTY SPORTS PARTNERSHIP TRUST {ACTIVE SUSSEX) IA COMPANY LIMITED BY GUARANTEE) ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 PdlARCH 2024
SUSSEX COUNTY SPORTS PARTNERSHIP TRUST (ACTIVE SUSSEX) LEGALAND ADMINISTRATIVE INFORMATION Trusteos Mr P Traynor Mr T J Howell Ms A Pendlinglon MrA White Mrs D Whitney Ms S Briggs Mr l Da Cunha Ms C Gibbons Ms S Rosso Secretsry Ms M Pollakova Charlty number 1122082 Company number 06166961 Princlpal address and registargd 0ffi¢o Unil 33, Sussex Innovation Cenlre Scienr2 Park Squar8 University of Sussex Falmer Brighton BN19SB Auditor SumerAudit Amelia House Crescent Road Worthing West Sussex BN11 1RL Banker5 Bardays Bank PLC Floor 27 1 Churchill Place London E14 5HP Payroll Plummer Parsons Accounlants 18 Hyde Gardens Easlbourne East Sussex BN214PT Solicitors Rix & Kay Solicitors LLP The Coutyard River Way Uckfield East Sussex TN22 1SL
SUSSEX COUNTY SPORTS PARTNERSHIP TRUST (ACTIVE SUSSEX) LEGAL AND ADMINISTRATIVE INFORMATION Human Resources Rlx & Kay Gatekeep&r S&tvlces The Coutyerd Riverway Uckfigld East Sussax TN22 1SL
SUSSEX COUNTY SPORTS PARTNERSHIP TRUST (ACTIVE SUSSEX) CONTENTS Pago Trust8es' report Stalemant of truslee8' sponSIbIlItIeS Indepandant audllor'8 report 10-12 Statement of flnanclal actlvltles 13 Balance sh88t 14 Statement of cesh flows 15 Not8s to th8 financSal statements 16-33
SUSSEX COUNTY SPORTS PARTNERSHIP TRUST (ACTIVE SUSSEX) TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 MARCH 2024 The trustees present their annual report and financial Statements for the year ended 31 March 2024. The Accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the Trusvs Memorandum and Arti¢18s of Association, the Companios Act 20Q6 and 'Accounting and Reporting by Charities., Ststement of Recommended Practice appllc8bla lo charltles preparing thelr eccounls In accordance with the Financlal Reporting Standard applicable In the UK and R8public of Ireland (FRS 102) (effective 1 January 20191" For accounting perfods comrnencing on or after 1 April 2008. th8ro Is also a requlremenl for th8 Trust to report on how It 8atlsfies the Publ1¢ Boneflt tgst Inlroduced by tha Ch8rille8 Act 2006. The Trust ¢an report 8s follows., al The report of those aclivllles undartaken by th8 Trusl lo further Its charitabla purposes for th8 publlc banefit can be found In this report undor the haadlngs 'ObJectives and Activltlos, and 'Achievements and Parft)rman¢o'. b) Accordlngly, the trustees hereby slat8 that Ihoy have cornplled with the duty in Section 4 of the Charltlès Act 2006 to hava dua regard to public b6n8fft guidance publishod by th8 Charity Commission. Tak8n together wlth the accounts, the Rgport seeks to offor a falr and balancod picture of what Ihg Trust h8s achieved (outcomes) through Sts stral8gy and the dlfferen¢e it has made lils impact) across the County durlng 2023-24. Finally, il provides 8n overvlgw of its slruclure, govomance and management, any professlonal s8rvlces procured by the Trust, as w811 as its plans for the future p8ri0d. Objactlvog and actlvttles The purpose of th8 Trust (herelnafter referred to as 'Active Suss8x'), 88 sel out In its governing docum8nt,18 to promote nCaSed communlty participallon In sport and acllv6 r8cre8llon for the benefit of the inhabltants of Sus58X. Actlve Sussex is part of the national Active Partnershlp NeOrk, and works with stakghold6rs across the County to bulld strong relationshlps, Together, our goal Is to address Inequallty 8nd empower everyone to b8 acllve In a way that works for them. Our Wslon Movement and physl¢81 activlty Is enhanclng the health and wellbelng of everyone 8cross Su86ex. OurAlm W8 alm to addres8 In8quallty and empower everyone to be acllve In a way that works for Ih8rn, Our Mlsslon . We wlll listen to communitie8 and lived 6xperi8ncas lo get peopla moving. . We wlll unite and empower partners to focus resourc65 that engble people to get moving, We wlll do this through responsive and rgpr88entatlve lèadershlp We look to 8ncourag& 8veryone to be actlve 8nd 8t8y actlv8 In a way that sulls thorn, but w6 understand certaln groups of peopl@ face barrlars lo ex8rdse. Therefore to make the most impact we focus on the following group5 of people to 18ckle inactlvlty across Sussex: chlldren and young people old8r people disabled peoplg and people Ilvlng with long-lerm health conditions peopl8 from diffarenl cultural backgrounds and commun1116S We do this through the lens of équality, dlverslty and inclusion, whlch Is front and contre of our refrashed Actlve Suss8X Stratsgy 2023.28, Bnd this continues to inform all our worf(.
SUSSEX COUNTY SPORTS PARTNERSHIP TRUST (ACTIVE SUSSEX) TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 The Active Sussex Strategy 2023-28 has threè main objectlves, through whlch il seeks lo achleve Its alms.. 1. Bulldlng Rglatlon8hlp8 ISy8tam Goals). We will work with partn8r8 t() collectiv8ly address barrl8rs lo physical activity. 2. ProleGt5 and Rosources (Dellvery). We wlll Invast rasourcas into prolects whlch targat inactive audiences. 3. R6sponslvo and Repr88•ntstlve Leadershlp (Govarnanca) We wlll be commltted to belng a reprgsentative organisaUon whlch lislen51o diversg Ilved @xperiences lo inform decision-rnaking. Wllhln th6 context above. we dev8loped a high-lsvel Actlon Plan 2023124 sottlng out objecllves and deslred outcomes, and we are pleased to report on some of the achievements In the following secllon. Achlw8m8nts and perfomianc8 Bulldlng Ralatlonshlps (System Goals) Actlve Sussex contlnue$ to connect with 8traleglo stakeholdars (Local Authorltl6s. Publlc He81th and NHS) who provldé place-based coverag8 wlth 8 prloilty people focus across th8 county. Exarnplas of progr888 during the reporting perlod are below. SS8 Headline progress Is reflected in the award of a £120,000 t0 y8ar conlracl from East Sussex Publlc Hoalth which b8gan in January 2024 to embed physical activity withln AduSt Social Care, along with proj8Ct lundlng to support the provlsion of strength and balance 8X8rci88 8855ion5 for old8r people In greas of deprivatlon. The NHS Sussox Pliyslcal Activity and Dlgital Wolght MÉinaggmenl Programme has now be8n successfully dellver8d with £44,440 allocated from NHS Sussex Prevention 8nd Personallsed Car8. Th8 learning frorn this project has bean shared wlth wider health neOrkS Includlng presentations for NHS colleagugs, the ICB Prevènllon Deliv8ry Group 8nd the NHS Su880x Population Health Academy who have shared case study videos on Ihelr Community of Practic8 & Learnlng. The eady stages of the evaluatlon from the programme has shown that Acuve Su88ex has funded aclivlty Ing dellv8red in Hailsham, Eastbourne, Seaford. Haslings, Rother, Brlghton & Hovo. Lancing, Crawley. Angmerlng, Llttlehampton and Bognor Regls reaching 235 participants so far. Active Sussex In partnership with East Sussex He?Ilhcare NHS Trust and Rother DSslrict Councll allo¢8ted £8,000 Induding £2,000 from Rother District Council (Active Rotherl lo deliver a pllot lo addres5 deconditioning amongst Patients recovering from a stroke. Health Instructors were funded to deliver 26 w8ek5 of activity within the hospltal setting (Bexhill Inflne Unlt} to groups ol patients recovering from stroke and at rlsk of decondlllonlng. It is hoped tho pSlot wlll chang8 the way the system addressgs dgconditioning in older p80ple with long-term hoalth ccnditions in hospital selllngs across Sussex. Our progress again81 the diversity and Inclusion prforltl&s, can b8 hlghllghted through our loumay wllh Today's Africa, who aim to benefit th8 African community in Cr8wloy. From helping the organisalion to sewro fijndlng from Crawley Community Actlon, organi6ing a community football tournament, gelttng 8 sérvice level agreement In place wlth Thre8 Bridge5 Football Club, a CYP funding expression. to connecting them to School Games Crganisers, Opaning Schools Facilitie5 introductlons and connection with Chago88ian community pmjects. Project and Resourcgs (D8llvBry) Our continued work with the Children & Young People Forum Is somethlng Active Sussex Is proud of. Thoy ar6 a dIVee group of partners With a r881 desire to increas8 activity lev81s of d)ildr8n in th8 areas of greatest need, and who a learning from each oth8r in an open and progressive way. The 8ssociat8d CYP Inv8slment Fund has allowed Actlve Sussex to target th8 children that n88d the most support to b8 active, and w8 Invest8d £39,800 on 29 projects focused on targeted areas across Ihe whole of East Su88ex, West Sussex and Brighton & Hove.
SUSSEX COUNTY SPORTS PARTNERSHIP TRUST (ACTIVE SUSSEX) TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 The East Sussax Woman's Wellbelng grant (£8,000) funded project to engagè women from ethnlcally dlvars8 and marginalised communitios In East Sussex has started to see some positiv6 engagement and impact. The walk prol8ct Is comlng lo an end and avaluatlonlcase study Is to bg produced to help support recomm8nd811ons working wlth Ihls community, Th8 Sport England-fundèd programm85 of the School Games and Openlng School Facllliigs (OSF) Fund hav8 been Instrumental In pushing towards our strategy objectlve of facilitstlng innovative ways that 8n8ble chlldren and young P8opl& lo be active. We havé worked wllh IOCAI p80pla lo give us the b831 chance of connocting wlth and und8rstandlng ¢ommunltleB, includlng thg School Game6 Organisers and local OSF Coordinators. Tha School G8mes has sgen an investment Df over £20,000 In 26 targeted and sustainable projects, and ov8r £200,000 has been drawn down to support 29 Sussex Schools In the areas of hlgh8st chlld d0prIvaOn across the county through the Opening School Faclllties Fund. Llslening to young people and thelr famlligs and 8¢llng on Ih61r need8 has bgen a dèar outcom8, and th& nallon81 campalgns of Play Tholr Way and the PhyÈlcal Lltoracy Consensus Statom8nt have b86n Important tools In explaining the importance of und6rstandlng the needs of every chlld; appr8clating that they all have a unlqu8 relallonshlp with movemonl and physical activity,. Ihat thls will change and adapt across their Ilf&tirne and that we as adults have 8n important ro18 to play Iri uPPOrtIng th8irjoum8yS. South East Publlc Health Workforce fund1ng was $8cured to commisslon "This Mum Moves Amb8s88dor Troining" for ha8lthcar8 profgsslonals and those working with women and blrthing people li.e HV, family hubs, soclal prescrlbers, instructors) in East Sussex, with the Ir8ining gch8duled for May 2024. The conllnued development of a worf(forcg that meets the need8 of dlv8rs8 communltlas, particularly in schools. the Creatlng Actlvg school Programme contlnues lo be a key drlver in the developrn8nt of a whole school approach to PE. School Sport and Physlcal Acllvlty in Sussex schoo15, and we hav8 b88n able to expand our support lo a thlrd target area whllst sust8inlng the SUPPOrt need6d from the inlllal two cohorts. Finally, the Coach Corg approntlc8shlp programmo h88 gone from 5tren9th to strength and as It rnoves Inlo tts third y8ar Is a vital programme in our ambition to 8UPPOrt young people from low8r socio-aconomlc backgrounds lo deliver aclivilies In and for thelr communlties. Responslve & Represontativo Laadershlp (Governanca) Gulded by the UK Code of Sports Governano8, our 2023124 acllon plan sought to deliver118 leader8hip and gov8m8nce outcomes In four area6: 1. Governance 2. Equality 3. Safeguarding and Welf8re 4. Envlronmental Soclal Governance {ESG) Active Sussex seeks to be rewgnlsed and r8spec18d as a thoughl-leading, and w811-run organi8alion In which Investors have confidence, and as such alms to achleva full Complian with the UK Code of Sports Governance. Following an inlgrnal revlew and sharing of our governance pollcie5 and framewoths, we can report slgnific8nt pmgross towards achieving full compliance with the UK Cc)d8 of Sports Govemance,. Updated Business Conlinulty and Succ8ssion Plans ware approved by Sport England and a new Dlvgrsfty Inclusion Action Plan (DIAP) developed. Gov8rning documents (M&AAsl are now fLJlly compliant and our People Plan was submitted for appmval by the Board ofTrustees (due Q12024125). All other pollcies have been reviewed and updat8d within th8 year in line with our Board annual governance schedule.
SUSSEX COUNTY SPORTS PARTNERSHIP TRUST (ACTIVE SUSSEX) TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Overall, Active Sussex met ALL but one area of its Gov&mance Action Plan. whloh is the recruitment of a NED lo the Board with approprfate accountlng qualrficalions. Thls skllls gap Is to be addressed as part of our Trustegs Recruitm8nl round In 2024125. Active Sussex is recognised for championing an incluslve culture and 8dvocatln9 equal access to physical activity opportunities. As robust consullalion an action plan has been agreed with Sport Eng12nd and published on the Acllve Sussex website, wlth ongolng rovlow provided by an oxternal advlsory panel. In Bddltlon, thore has been the dellvery of soveral outstanding naiwork ec*nferences, work8hops and Ihought places relatlng to Sport England's 'Uniting the Movement'8' ovèrarchlng strat8gSc airn of tackllng Inequalltles In th9 sector. Through these events. th8r8 has been strong advocacy of th8 benefits of ke8ping peop19 acllvp and healthy, parNcularly in some of the most mull-challèng8d communltl85. Our work wllh trusted dallvary partnars h8s glv8n rlse to an increas8 In extsrnal investment (notably from Public Health) into Actlve Sussax for the benefll of some of the m081 dlsadvantsge(J people in Su558x, and through 16ad6rshlp, approprlato education and r6cruitmenl, we contlnu& lo represent the wmmunities w8 S8rv8. Educatlon has been partlcularly successful In tsrms of ensurlng openness (EDI Trme to Talk 68ssions for staff) 8nd dlverslty of thought in order to belter understand and serv8 th8 Gornmunltles we are part of in Sus88x. and h8lplng them to ba more active. Activ6 Sussex contlnued to revlew and dellver it5 S8feguardlng Implomenlation Plan and Adult Safegu8rdlng Adlon Plan lo ensura it fulfilled 118 safeguarding r85pon$lbiliti8s and obligations, and that pollclas and proc8dur8s ar8 up to date, Thls Includes the completion of actions such as havlng a clear Codes of Conduct r6ferred to In both the Adults Safeguarding Policy 8nd the trusts Employ8as Handbook. The new Mlnlmum Safaguardlng Slandards Checkll8t, which wa8 impl8m8ntad for tha 2023-2024 CYP Investment Fund, was well recelved and along wlth Increased slte vi6Its enBbl8d Actlve Sussex to galher better insight and informatlon on partner Safeguardlno and welfare pracllces. Active Sussex completed th8 annual CPSU Safgguardlng revlew In Q3 and recelved th8 hlghgst rating of MET, with speclfic reference made by CPSU to the qua15ty of the r8POrting documents provlded, that safeguarding practic85 are well &mbedded wlthln the org8nlsallon and the significant work tsklng p18¢9 around youth voice. In October 2023, we secured £382,000 from Sport England for the recruilmenl of n8w Sport W&lfar8 Officers until March 2027. A pro-rata arncunt this award is r8cognlsed in the 8ccourils from October 202310 March 2024. The officers began work in January 2024 and w8re successfully integralad Into th6 taam. and by th8 @nd of the financial year were already r8aching out lo key NGB clubs to provlde 88feguarding support In Ihelr provlslon of physlcal activity. Our work In thls area aims to onsure the impact on stakeholders, wlder society and the envlronmenl Is factored Into the declslon maklng pmcess. The outcomes we hopad would be achieved for 2023124 were.. for a robust Environmental Social Govornance IESG) lrnpact A88essmenl lool to bo In pl8ce (to contributs to the Tru8V8 d8cision-rnaking process) for a published ESG pollcy or st818ment lo be In place. Starting from a relatlvely low knowledge base of ESG, (and no dedicated offlcer), a highlight has undoubtedly be8n the rapid progress seen In the work of our ESG task group. We now have a draft ESG policy statement and actlon plan In place, and we expect thls to be approved by the Board In Q2 of 2024125. The ESG task group led a Climats Change workshop at the March 2024 Actlve Sussex Network evanl, Ilnklng thls to natlonal strategy and engaging local partners to showcas9 tha Importanc8 of this ao8nda to physlGqI actlvlty and Inequalities. Finally, we feel IhatActive Sussex is leadlng our partners by examplo having.. galned membership of the British Assodation for Sustalnability in Srx)rt (BASIS} and attended Iheir annual conference creatod ESG pages and guldance on the Active Sussex web8i18 had four Actlvo Sussex porsonnel attend Carbon Literacy training. wlth one person working towards becomlng an accr8dlt8d tutor lo lead futu tr21ning.
SUSSEX COUNTY SPORTS PARTNERSHIP TRUST (ACTIVE SUSSEX) TRUSTEES. REPORT {INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 nie Throughout th8 year, our maln communication alm has been- to ralsè the proffle of movement and physlcal actlvily through evanls, n8iworks and c8mpaigns to shara kay messag8s on physical activlly to support our partners lo angage wlth priorlty audience8 to highllghl the work of Aclive Sus88x and that of its partners. In terms of m8asuremenl. 8valuatlon and learnlng {MEL), our insight and busln6ss Improvement work ha5 foGutsed on peopl8 at greatest rlsk of physical Inactivlty. Prol8cls have beon successfvl and dellvered for priority cornmunltles using Inslght, local knowledge and Ilved gxpèri8nce of participants. C8S8 Stud19s ar8 now In place lo èvidenc8 Impacl. Thls has undoubledly been facllitatgd by the recrultment of a naw Insight Officer, who brought a fresh approach to U8e of Inslghl, combined with case sludl88 highlighting the Ilved exparience5 of a varlety of communlty groups and Individuals. Thls has enabled Active Sussex to invest in araas of signific8nl need and to 'lg11 the 810ry' of how particlpants experlence the physlcal actlvlty offer las well as barrier8 they fa). Using inslght from Ih8S8 sources has drfven our ongolng declslon maklng and h8s ensured that Active Sussax ha5 d8plDyed Its resources to reduce the inequalities or to remov8 barriers to PBrtlclpaliDn, enabling people to saf8ly Increase thelr phy8iC818Ctivlty levels. Flnancial revlaw The Statement of Financl81 Aclivltles 5how8 funds brought forward of £626,58212023: £625.826) and income received for the 2023-24 financial y8ar of £856,384 (2023.. £991,352). The amount of total funds the charity hold5 at the ond of the reportlng perlod to 31 March 2024 was £633,368 {2023.' £626,582). The lotsl expèndllure was £849,598 (£1,105.596) and there has been no mov8rngnt on pension funds (2023.. £115.000 net surplus) Ise8 note 16 in the 8c¢ounls) glvlng net a Incoming fundB movement of £6,786 (2023., £756) for the year ending 31 March 2024. Designat8d fiJnd6 a8 at the 31 March 2024 are £72,240 (2023: £78,208), r8fer to nots 18 in the 8cccunt$ for furth8r detail. The prlnclpal flnanclal rnanagamenl pollcles and procedure8 d6ployed durlng th8 year are stated earfler In Ihls report, Reswves PollGy Active Sussex's r&s8rves protocols ensure that suffldont unrestricted funds are held to cover a mlnlmum of slx months, employmènt and running cos15 and 100% @nd of contract costs (in the event of any 8ignlf(cant delays or cessation of exlemal core fvndlngl. The fund requlred to cov9r these co8ts1$ £200,OQQ12023.' £154,000), however at 31 March 2024 the fund stood at £266.224 <2023., £249,518). This figure is currèntly higher than th& 18vel expected due to an under- Spend on deslgnated fijnds allocated to drlve charllable fundraising 8Ctivltles and prolect development. Prlnclpal Funrllng Sources Actlve Su55ex's princlpal fundlng stream continues to ccmo from Sport England. Of the £856,38412023: £991.352) Income r6c8ived, 87.5Va of this {£749,845) came from Sport England12023: 97.8Yo, £969,914). The r8rnalnlng income has been generated fK)m'. 1. Acttve Sussex members (mainly local government) 2. Prlmary PE courses fees 3. Bank interest 4. Commissloned work 97.6% (2023: 98.00A1 of income is restricted and Is therefore spent on the sp8cific sport and physical 8clivity outcomgs detallad as per condltlon5 of the fvndlng award. More irnportantly, the expenditure has dlrecuy supported the key objectiv8s of the charity. Senlor Management Remuneratlon All st8ff pay Is reviewed annually by the Human Rasourcos & Nominations Comrnittee, and pay increments gra subject to compl8tlon of an annual staff appraisal. Cost of living rfses are awarded In line with RPI (Q41Feb annually) and subject to affordablllty by Acllve Suss8x. For 2023-24, a 50/. pay Increase was awarded and during the year kay management P8r8onng1 team remuneration totalled £269,800 (2023- £270,882) (see note 21 to Ihe accounts).
SUSSEX COUNTY SPORTS PARTNERSHIP TRUST (ACTIVE SUSSEX) TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Related Parti No Iruslee received any remuneratSon durlng the current and comp&ratlve year. No trustse had an Interest in companlas that Actlve Sussex works with or is funded by. Rlsk Management Active Su550x malntalns a comprehonslve rlsk reglster whlch identifies thè principal risks, tog6th6r wlth the steps to be taken to manage them. The risk ragister Is overseen by th8 Gov8rnanG8 & Audll Commlttee and r8vl8W8d by the Board every quarter. Each rlsk Is stated as either'strategic, or'operational.. Tho rfsk reglster was reviewed at every Gov8mance & Audlt Commlttee and Board meeting held during the y8ar. The roducing impact of the Covid-19 pandèmlc was r8flaclad in the lower risk reglster scores, as fac&lo-face ev&nt$ and meetings began to b8 rèinstated. The k6y Strateglc risk remains non.cotnpliance or breach of legallst8tLrtory r8sponsibili1188188dlng to loss of stakeholder confidence and risk to Inveslmenl. .Through Its Gov8mance & Audit Committee. Active Su8sex dlscharged thes8 StAtulory responsibilities and maintaingd a hlgh level of assurance. It has continued to revlew 8nd develop its corpor810 buslne55 policies, with any changes endorsed at Board18vel. The necessary buslness protection, human resourcgs ond financial policie8 canlnued to be in place. a6 dld the Trust's Equallty and S8feguardlng In Sport policies. Plans for future periods 2024125 will See the work of th8 Trust continue to focu8 on tackllng the most inactive groups In the County, 8nd working with delivery partners to reduce the barrSers (and inequalitlas) to partlclpation. Events 2024125 Alay- June 2024 - Sussex Parallel Youth Gam8s & Sussex School Gamès The Sussex Parall81 Youth Games and Sussex School Games 2024 wlll be delivered as a comblnallon of slngle day events, as w811 as roadshows in areas wher8 Acllve Sussex seeks lo encourag8 gr8al8r partlcipatlon levels amongst chlldr8n and young people, The main evénts wlll take place at tha flagship leisure faolllty, K2 Crawley. Saptamb8r 2024. Active Sussex Nelwork Conference The Active Sussex Confèr6nc8 wlll take place as an In-per50n ovent on 24 September 2024 and wlll Incorporat8 th8 Trust's Annual General Meetlng. The event will include koynote speaker8, facilitated discusslons and workshops that will focus on actlve ag81ng, and a local reducing physlcal Inactivity withln prlorlty audlgncos. Tho Trust aims to deliver a hlgh ¢8llbre vlrtugl Conference In September and Ihe Actlve Sussex Neork In sprfng 2025. We will look to continue to grow th8 9tt0ndance and range of pariners attendlng. November 2024- The Sussex Sports & PhyslcalActlvltyAwards Renamed to reflect the wlder breadth of our partnors work, the Sussex Sport & Physlcal Actlvlty Aw8rds ramaln a high- profile event of the annual calendar of comrnunlty awards. Offering a showcase of buslness and community sport, It 1$ envi8aged that an In-person event will be provlslonally scheduled for 21 or 28 Novembor 2024. Fèbruary 2025- Actlvo Suss8x Nolwork Thls popular professlonal neorking and workforce development gvent w511 be planned for dellvery In th8 final quartgr of the y88r. As It was in 2024, Ihis will be 8 face-to-face networklng opportunlly for stakeholders across Sussex wlth an Interasl in sport and physical actlvlty, wlth toplcal news and bost practice wothshops. Slructurei gov&rnan¢e and management The Sussex County Sports Partnershlp TTUSt (Va Actlve Sussex) Is 8 company limited by guarantee tEglstered in England and Wales, number 06166961. 11 is also 8 regis18red Charlly numb8r 1122082. 11 was incorporated on 19 March 2007 and w8s registered a5 a Charity on 19 December 2007. 11 b8cam# fully operational on 2 January 2008. Acllve Sussex Is governed by its Memorandum and Articles of Assocl8tion as revlew8d In $9Ptgmber 2023.
SUSSEX COUNTY SPORTS PARTNERSHIP TRUST (ACTIVE SUSSEX) TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Th8 trustees, who are also the directors for the purpose of company law, and who served during the year were: Mr PTraynor Mr B Clark (Chair until 1 July 2024) MrT J Howell Ms A Pendlington MrA Vthite Mrs D W)itney (Acting Chair from 1 July 2024 to 8 August 2024) Ms S Brigg5 Mr l Da Cunha Mr M Francis Ms C Gibbons (Chair from 6 August 2024) Ms S Rosso (Resigned 1 July 2024) (Resigned 30August 2023> The Chief Executive during the year was Mrs S F Mason MBE. Mr D Gale setved In thé Board in an 8x-officio capacity. Actlvé Sussex's senior employees support the Board of Dlrectors strategically. Thr88 sU¢0MmitteeS are convened by deploying appropriately skilled members from the Board to deal with Human Resources, Business Development (and Marketing), and Governanc8 (Finance and Legal) matters that arfse. Governance & Audit Commlttao.. Mr. A White, Mr. l. Da Cunha and Mrs D Whitney (chair) Human Resources & Nomlnatlons Committee: Mrs S Brisgs, Mrs C Gibbons and Mr T Howell Ichalrl Business Developmont & Marketing Sub£ommlttse'. Mr M Francis, Ms A P6ndlin9ton (chair>, Ms. S Rosso and Mr P Traynor The current Board of Trustees consists of individuals from the public, private and voluntary sectors. They bring tha necessary skills and experience to the Trust to ensure sound govemanc8, probity and excellent advocacy of the harily's aims and objectives. Active Sussex operates an open recruitment proc8ss 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. Active Sussex requires all officers and stsff lo undertake induction and continuing professional development to familiarise themselves with the political, funding and delivery environment in which the organisation operates,. to set OLrt their respective roles and responsibilities,. and to ensur8 accountability and compliance wtth stalutory Charity and Company law. All Trust88s can access governance, equity and safeguarding training opportunities on an ongoing basis via Active Sussex's professional advisers and through other recognised training providers. Organ188tional Structure Under the current governance arrang8menls, the day-to-day executive functions of Active Sussex are handled by ils 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 Ihe charilable aims and business needs. It approves the recommendations of the Strategic Management Group. Flnanclal 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, procedur@s, and bank mandat8.
SUSSEX COUNTY SPORTS PARTNERSHIP TRUST (ACTIVE SUSSEX) TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Representation Al county levgl, Active Sussex had membership of, andlor provided support to, the following strat8gic groups and meeting3.' 1. Active Hastings Partnership Group 2. Activ& Partnerships National Network 3. Adive Rother Communities Partnership Group 4. Brighton & Hove Active & Inclusive Travel Forum 5. Brighton & Hov8 Sport & Physical Activity Strategic Group 6. Children & Young People's Investment Forum 7. Crawley Physical Activity Forum 8. East Sussex H8allhy Weight Partnership 9. Live Longer 88tter Communily of Learning & Practice 10. London & SoulheastActive Partnership Direclors Forum 11. NHS Sussex Prevention Steering Group 12. Sussex Disability Sports NeOrk 13. Sussex School Games Organisers Network Referonce and admlnlstratlve detai18 Professional Services The following organlsations provided seNlces to the Trust during the r8POrting pèriod: AGcountancy Carpenler Box, Amelia House, Crescent Road, Worthing, West Sussex, BN111RL Audlt SumerAudit, Amelia House, CTes¢enl Road, Worthing, Wesl Su8sex, BN111 RL Banking Barclays Bank PLC, Floor 27, Churchill Place, London, E14 5HP Human Resources & Logal Servlce8 Rix & Kay Gatekeeper Services, The Courtyard, River Way, Uckfield, E. Sussex, TN22 1 SL Payroll Plummer ParsonsAccountants, 18 Hyde Gardens, Eastboume, East Sussex, BN214PT Auditor In accordance with the company's articles, a résolution proposlng that SumerAudit bè reappointed as auditor of the company will be pul at a General Meeting. Disclosure of Information to audltor Each of the trustees has confirmed that there is no information of which they are aware which is relevant to the audit, bul 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 infoimation. The trustees, report was approved by the Board of Trustees. Ms C Glbbons (Chair Trustee Dated: 24 September 2024
SUSSEX COUNTY SPORTS PARTNERSHIP TRUST (ACTIVE SUSSEX) STATEMENT OF TRUSTEES. RESPONSIBILITIES FOR THE YEAR ENDED 31 MARCH 2024 The trusteBs, who are also the directors of Sussex County Sport8 Partnership Trust for the purpose of company law, are responslbla for proparing the Trustees, Report and th8 financial slalemenls In accordance with applicable law and United Kingdom Accountlng Standards{United Klngdom Gengrally Accepted Accounting Practic8}. Company Law r6qulras the Irustee5 to pr8par8 flnanclal statements for each flnancial y8ar which glve 8 true and falr vlew of th& state of affalrs of the trust and of tha incoming r8sources and appllcation of resources, Including the incom8 and expendllurg, of th8 charitable company for that year. In prap8rlng the88 fln8ncial slalements, the tru8tees are required lo: 8&1ect Sultable accountlng pollclas and then apply Ih9m conslst8ntlyi - observe th8 methods and prindplès in tho Charltlas SORP. make judgamenls and esttmates that are r88sonabl8 and prudent,, state whether appllcable UK Accounling Standards have been followed. subl8Ct to any rnaterlal d&partures dlsclosed and exp18ined in th8 financlal 8latemonls', an preparo the financial ateMentS on the going concem b88is unles8 It Is Inappropiiale lo presum thBt th8 trust wlll continue in operallon. Th8 truslees are r6sponsibl8 for ke8plng adequate a¢¢ountlng records that di5c108e wllh reasonablè 8ccuracy at 8ny Ilme the flnancial position of the tnjst and enable thèm lo ensure thal Ihe financial statements comply wllh th8 Companle8 Act 2006. Th&y are also rgsponsible for safeguardlng th8 as88ts of the trust and honc8 for lakSng roason8bl8 5t8ps for the preventlon 8nd del8clion of fraud and other irregularSlles.
SUSSEX COUNTY SPORTS PARTNERSHIP TRUST (ACTIVE SUSSEX) INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF SUSSEX COUNTY SPORTS PARTNERSHIP TRUST Oplnlon We have audited the financlal ststements of Sussex County Sports Partnership Trust {AGtiva Sussox) {the 'trusY) for Ihe year ended 31 March 2024 which comprise the statement of financial acllvltles, the balance shee( th8 Blalement of cash flows and the notss to the financlal statements, Including slgnlflcant accounting polici88. Tha nanclal reporting framework that has been applled in their preparation Is 8ppllcable law and unl Klngdom Accountlng Standards. includlng FRS 102 The Fln8ncial R8POrting Standaftl 8ppllc8bl8 in thg UK and R8publlc of Irgland (United Kingdom G8norallyAccepted Accounting Practice). In our opinion, tho financlal $tatementS'. givo a true and fair view of the siale of the charltable company's aff8ir8 a8 8131 March 2024 and of Its Incomlng resoUeS and applicatlon of rasources, for the year then endgd., hav6 been properly prepared in 8ceordance wllh United Kingdom GgneTally Accepted Accounllng Pracllce,. and have been prepared In ac¢ordance wlth the requlr8ments of the Companles Act 2006. Ba818 for oplnlon We conductod our audlt In accordance wllh Int8rnallonal Standards on Audltlng (UK) IISAS (UKII and appllcable law, Our responsibilities under those stsndards are further descrfbed In the AuditoRs responsibilities lor thg 8udlt ol the flnanclal statements sectlon of our report. We ar8 independont of the trust in accordancé with the ethlcal requirements that are relevant lo our audit of the financlal stgtem8nlg in the UK, including Ihe FRC'S Ethical Standard, and wa have fulfllled our other ethical rasponslbllltles in accordanc8 with thas8 requlrements. We bellev6 that th8 audll 8vld@n¢o we have obtain8d15 sufficlant and appropriale to provlde a basts for our opinion. Concluslong relatlng to golng Concom In auditing the financi81 slalements, we have concluded that the truGteos' use of the golng concen basis of accounting in th6 preparatlon of the financial ststements is appropriate. Bas8d on Ihe work we have performed, we hav6 not Identlfled eny mal8rlal uncertainti85 relating to evonts or condltlons that, indlvldually or coll01VelY, may Gast slgnlff cant doubt on the Irusl'& ablllty to contlnua 8s a golng concern for a period of al least e1ve months from when the financial 81alernents are aulhorlsgd for Issue. Our re8ponslbllltlgs and the r88ponsibili1188 of the tru8t8è8 Wlth resp8ct lo golng concern are described in the rglev8nt sectlons of thSs r8POrt. Olher Informallon The other information comprlses the information Included in the annual report other than the financlal slalements and our audilovs report thoreon. The trustees ara responsible for the other Informatton contalned wlthln the annual report. Our oplnlon on the financial statemènts does not cover the olher Infomialion and wo do not express any fonn of assurance concluslon thereon. Our responslblllly 18 lo read the other InfoTmallon and, In doing so, conslder whelhar tho other Information is materlally Inconsistent wlth the financlal slatomonls or our knowledge oblalned In th8 coursa of the 8udit. or olherw18e appears lo b8 mat&rlally misstated. If we Sd9ntify such material Inconslstancles or apparent material misslalem8nts, we ar8 required to determlne whether Ihls glves rise to a material missta19rn8nt in the financial statement6 themselves. If, based on the work we have performed, we conclud& Ihal ther8 18 material misstatement of th18 other Inforrnation, we are required lo report that fact. We have nothing to report In Ihls regard. Opinion6 on other matters prescribed by the Companiès Act 2006 In our oplnlon, based on the work undertaken In the course of our audit.. Ihe Information given in the Irustees, report for thg financial year for whloh th8 financial Stat8nts are prepared, which includes the dlrectors, report prepared for th& purpos of company law. is CDn8lStenl wlth the flnancial statemenls- and the directors, report Included wlthln the trustees, report has been prepared in accordance wlth aFpIIc8ble legal requirern8nts. 10-
SUSSEX COUNTY SPORTS PARTNERSHIP TRUST {ACTIVE SUSSEX) INDEPENDENT AUDITOR'S REPORT {CONTINUED) TO THE TRUSTEES OF SUSSEX COUNTY SPORTS PARTNERSHIP TRUST Matters on whlch w8 aro requlrgd to report by exceptlon In the light of the knowledga and underslandlng of th8 trust and Its envlronmenl oblained In the course of tho audit, we have not Identified mat6rlal mlsstatements in th8 dir6Ctors' report Induded wlhin the ttU8tees' report. We have nothlng to report in r8spaGt of the following matters In relation lo whlch the Companles Act 2006 r requlras us to r8POrt to you If, In our oplnion: 8dequate and proper a¢untIng records have not been kept. or returns adequat8 for our audlt have not be8n recalved from branch8s not visited by us- or tha financlal statements are not In 8greemonl wlth th8 accounting records and rthurns,. or cartain disclosures of trustees, remunerallon specified by law are not made., or we have not raceived all the information and explanatlon5 we require for our audlt. the trustees were not enutled lo pr@pare tho flnanclal slalements In accordance wllh the small companle8 r@glm6 and tske advantage of the sm811 companies, exemptions In preparlng Ihg tnjstaas, report and from the requlrement to prep8r8 a stratsglc report Re8ponGlbllltlos of Iru8tsas As expl8lnad mor@ lully in tha s18t&m8nt of trustses, re8ponslbllltle8, the trustees, who are also tha dlr8Ctors of the trusl for the purpose of company law. are r8sponsiblft for the praparatlon of th8 financial statements and for being satisfled thal they givg a true 8nd fair view, and for such internal cont1 as the Iruslee5 delermine is necessary to enabl8 the praparation of financlal statements that are free from material mlsstat8ment. whether due to fraud or orror. In preparing the financial statement5. the trust8e5 aro re8ponslble for as885sing the trust's ability lo continua as a golng concern, discloslng, as applicabla, matters related to going Concem and using the golng concern basis of a¢counling unless th8 truste85 ellher intend to liquid818 the charitsble company or lo cegS8 OP8r8tkJns, or have no reallslic alternative bul to do 80. Audltorf8 rosponslbllltlo8 for tho audlt of tho flnanclal st8toment8 We have been appointed as auditor und6r section 144 of the Charities Act 2011 and report in accordance wllh tha Acl and relevant regulations mad8 or having effect thereundar. Our objectivos are to obt81n r888onable assuranc8 about whether the flnandal statements a8 a wholo are free from materlal misStBtement, whether dua lo fraud or arror, and to 188U6 An audIt0$ report that Includes our oplnlon. Reasonable assurance Is 8 high level of assurance bul Is not a gu8rant8e that an audlt conducted in accordance with ISA8 (UK) wlll always detect a malerlal misslalement when11 exlstg. Misstatements can Arfse from fraud or error and are consldered material if. Individually or in the aggregate, they could reasonably b8 6xpe¢ted to influence th6 aconomlc declslons of users taken on the b8sis of these financlal slalemènts. Irregularities. Includlng fraud, are Instances of non-compliance with laws and regulallon8. We design procedures in line with our rasponsSbllltie5, Outlined above, to detect materlal misstatements in resp8cI of IrregLrladtle8, including fraud. The ex16nt to whlch our procedures are capabl8 of delecllns irregularities, includlng fraud, Is detalled below. 11
SUSSEX COUNTY SPORTS PARTNERSHIP TRUST (ACTIVE SUSSEX) INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF SUSSEX COUNTY SPORTS PARTNERSHIP TRUST In Identifying and assessing risks of material misstatement in respect of irregularftlas, Including fraud and non- compllanc8 wllh18WS 8nd regulation5, our procedures included th8 following.. Obtaining an understanding of tha legal and rogulatory frameworf( that the trust operat88 in, ft)cuslng on th088 laws and r8gulatlons that had a diract effect on the ftnancial statements and op@rallon8; Obtaining an understandlng of the Irusl's policies and proc&dur8s on fraud ri8ks, Includlng knowledge of any actual, susp8cled or alleged fraud., and Dlscusslng among the engagem8nt team how and wherè fraud mlght occur In the flnanclal statem8nl8 and any pot8ntial indicators of fraud through our knowledge and undersiandlng of th8 wmpany and our 8&dor- speclflc experlence. AS a result of these procedures, we ¢on61dered the opportunities and incenlives that may Bxist wllhln the tru8t for fraud. We are also required to perform specific procedures lo resr¥)nd to th8 risk of management OV8rride. A8 8 result of performlng the above, w8 identifi8d the followlng areas as those rnost likely to h8ve an Impact on the flnanclal statements.. health & safety. 8mploym8nt law and compllanc8 with tha UK Companles Act and the Charltles SORP (FRS 102), In addition to the abov8, our procedures to r8spond to risks identified included the following.. Maklng 8nqulrles of management and those charged wlth oovemance about any known or su6pect6d instances of non-compllance with law8 and r8gulations and fraud., Rovlowing mlnutes of Meetings of th8 board and senlor management. Challenglng assumptions and ludg&m6nls made by management in Ihelr slgnlflcanl accounting 881imalos. Auditing the risk of man8g8m8nl override of controls, including Ihrough testing journal 8nlri8s and other adju8tment8 for gpproprlateness. Due to Ihe Inherent Ilmltstlons of an audlt, thgre Is an unavoldabl8 risk Ihat 80me m818r181 mlsstatements In the flnanclal statements may not be dolecled, even though the audit is prop8rly planned and performed in accordance with the ISA5 (UK). For Instance, th& furth8r removed non-compllancg Is from the events and transacllons reflected In the financial statements, the less likely th8 8udilor Is to becom8 aware of il or to recognl$8 the non-compliance. A furth8r descrlptlon of our reBponslblllll&s Is avallable on th8 Fin8ncl81 Reportlng Counc11's webslte al.. https:11 www.fr¢.org.uk18uditorsr8sponslbllllles. This description fomis part of our audltols report, Uso of our roport Thls r8POrt Is mgde solaly to the charity's trust88s. as a body, in accord8nce wlth part 4 of th8 CharllS88 IAcwunt8 8nd Rgports) Regulations 2008. Our audll work has been undertaken so th81 wg might slate to the charity's Irusle8S those m8tters we are requir8d to state to them in an audltor's report and for no other purpose. To the fullest extent permitted by law, we do not acc8pt or assume re8ponslblllty to anyone other than the Gharily and the charity's trustee8 as a body. for our audll work. for thi8 r8POrt, or frjr the opinions we have formed. Robln Evans {Senlor Slatutory Audllor) for and on behalf of Sum8rAudlt Chartered Accountants statutory Audltor Ylorthlng Sumer Audlt Is a tradlng name of Sumor Audltco Llmltéd 12
SUSSEX COUNTY SPORTS PARTNERSHIP TRUST (ACTIVE SUSSEX) STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2024 Unrestrlcted Unrestrfcted Restrlct8d funds funds funds General Deslgnated 2024 2024 Total Total 2024 2024 2023 Notes Donations and legacies Charitable activities Activitl8s for generating funds Invèstments 691,105 145,015 691,105 146,996 12,972 5,311 499,617 478,297 12,774 664 1,340 1,817 5,311 11,155 Total Incom8 8,468 11,796 836,120 856,384 991,352 hari The dèvelopment of sport In Sussex 29,328 30,198 790.072 849,598 1,105,596 Total charitable expendlture 29,328 30,198 790,072 849,598 1,105,596 Net (outgolng)lincomlng resources bafore transfers (20,860) (18,4021 46,048 6,786 (114,244) Gross transfers between funds 37,566 14,434 (52,000) Nat incomlngl(outgoing) resources 16,706 (3,968) (5,952) 6,786 (114,244) Other recognlsed galns and108888 Actuari81 (loss)Igain on defined benefit pension schemes 115,000 Net movement In funds 16,706 (3,9681 (5,952) 6,786 756 Fund b8lances at 1 April 2023 249,518 76,208 300,856 626,582 625,826 Fund balances at 31 March 2024 268,224 72,240 294,904 633,368 626,582 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 CompaniesAct 2006. 13
SUSSEX COUNTY SPORTS PARTNERSHIP TRUST (ACTIVE SUSSEX) BALANCE SHEET AS AT31 MARCH 2024 2024 2023 Notes Fixed avdèts Tangible assets 13 10,193 11,702 Current as89ts Debtors Cash at bank 2nd in hand 10,193 11,702 14 82,489 655296 63,002 673,975 Creditor8: amount8 falllng due withln one year 737,785 738,977 15 (114,610) {122,097) Net current assets 623,175 814,880 Total asset3 less current liabili8$ 633,368 626,582 In¢ome funds Restricted funds 17 294,904 300.856 Designated funds General unrestricted funds 18 72,240 266,224 76,208 249,518 338,464 325,726 633,368 626,582 Thè financial slat8ments were approved by the Trustee8 on 24 September 2024 Ms C Gibbons {Chair) Trustee Company Rog18tratlon No. 06166961 14-
SUSSEX COUNTY SPORTS PARTNERSHIP TRUST (ACTIVE SUSSEX) STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2024 2024 2023 Notès Cash flows from oporatlng actlvltle5 Cash absorbed by operations 24 (17,4781 (102.142) Investlng actlvltles Purchas8 of tangible Ilxed assets Investment Income receivgd (6,512) 5,311 117,552) 664 Net cash usèd In Investlng a¢tlvltles (1,2011 (16,888) Ngt cash u8ed In flnanclng actlvltlo8 Net decrèase In cash and cash equlvalents 118.6791 1119.030) Cash and cash equival8nts al b8glnnSng of year 673,975 793.005 Ca8h and cash equlvalents at end of year 655,296 873,975 15-
SUSSEX COUNTY SPORTS PARTNERSHIP TRUST (ACTIVE SUSSEX) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Accounting pollcle Charlty Informatlon Sussex County Sports Partnership Trust (Actlve Sussex) is 8 char118ble company limited by guarantee Incorporated in England 2nd Wales. Th8 r6glst8r6d offlcs is Unit 33, Sussex Innovatlon Centre Sdenc8 Park Squaro, Universlty of Sussex, Falmer, Brighton. BN1 9SB. The company is limited by guarantee. not having a share capit818nd consequently the liabillty of members is Ilmlled, subject to an undartaklng by each member to contrlbute to the nel assets or liabllltles of the company on wlnding up such amounts as may be required nol exc99dlng £1. 1.1 Accountlng eonvontlon The financial statements have been prepared In accordance wlth the trust's governance handbook. the Companl6s Act 2006 and "Accountlng end Reporting by Charities: Stalèrnent of Recommended Practlce appllc8bla to charitie8 preparlng thelr account5 in accordance with the Flnancial Rgporting Slandard appllc8b16 In the UK and Republlc of Ireland IFRS 102) (effective 1 January 2019)., Th8 trust Is a Publlc B6nefll Entlty as deff nod by FRS 102. The flnancial statements are pr8pared in steding, whioh is the functional currency of th8 trust. Mon8tary amounts In these financial sl8tements are rounded lo the nearest £1. The financial BtBtem8nls have been prepared under the hlsloric81 cost convention. The principal accounting policies adoptèd are set out below. 1.2 Golng concorn The financial statsments have been prepared on a going concern basis. Th8 Iruslees have considered relevant inform8tion, Including th8 annual budg8t, for8casl future cash flowB Énd the impact of subsequ6nt events In maklng their aBB85smont. Based on th88e asse55ments and havlng regard to thg rgsources available lo th8 entity. the trust885 hav8 concluded thal Ih9re 15 no materlAI uncertainly in rèlallon lo the appropriateness of contlnulng to adopt th8 golng concern basis in pr8par(ng th8 annual report and accounts. 1.3 Charltable funds Unre5trtcl8d funds are availabl8 for at the di8crellon of the trustees in furtheranc8 of the oblg¢llv8s of th8 Charity. D8slgnated fvnds compris8 funds whlch hove been sat asld8 at the discretlon of the trustees for SFecific purposes. The purpos8s and use8 of thg designated funds affj set out in the notes lo the financial ststements. A pension r88erve Is shown separataly wlthin unre8trl¢ted funds. Reslrlcted fund5 are subject to specific condltlons by donors or grantors as lo how Ihey may b8 used. The purposes and uses of the rostricled fund5 are set out in the noles lo the financial slat8m8nts. 16-
SUSSEX COUNTY SPORTS PARTNERSHIP TRUST (ACTIVE SUSSEX) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Accounting pollcle8 (Contlnued) IA Income Incom8 is recognised when tha trust is logally enlilled to it after any p6rformance condltlons havo been met, the amounts can be rneasured r611Ébly. and it is probable that incom8 will be recelv8d. Donations and legacle5 are recognls8d as Incciming resources when ther618 evidgnce of enUllern8nt, rocelpl Is probabla and Ils amount can be mo8sured r81iably. Income from govemment and other grants Is r8cognlsod when the trust ha& entitlemant to the fund5, any Pgrformanca conditions 8llached to th8 grants have be8n mèl, it Is probable that the Incom8 wlll be received and the amount can be measured reliably, Investmenl Incomg relates to interest receivable On bank deposits and is r8¢ognised in the flnancial 8ta18m9nts wh6n receivabl8. 1.5 Exp8ndlture Exponditure Is recognlsed once th8re 18 8 legal or ¢on8tructlv8 obligatlon to transfer economic benafil lo a thiryl party, it is probable th81 a Iransfor of economlc bgnefits wlll be r8quir8d in settlement, and the amount of the obllgalion can be rne2sud reliably. ExpendFture is dasslfled by a¢tlvily. The costs of 8ach acllvity are mède up of the tot81 of dlrect costs 8nd shared costs, Including 8UPPOrt ¢08ts involved in und8rtaking e8ch aclwlty. Dir8ct Costs attribulgble lo a slngle actlvlty are allocated dlreclly to that acllvlty. Shared costs whlch contdbute lo more than one acllvlty and 8UPPOrt Costs whlGh ar8 not attrlbutable to a slngle actlvliy are apportloned bekneen those acllvllies on a basls consistent with th8 use of r880urces. Central staff costs are allocated on the basi8 of tim8 spent, and depTeciatlon charges are allocated on the portion of the ass8t'S Use. Governance co$13 Include those costs assoclaled with m88ting the stalulory requlrements of the tru8t and Includ8 Its 8udlt fees and costs linked to $tr8t&glc management ot the trust. 1.6 Tanglble flxod a888ts Tanglble fixod 8ssèts are Inltlally mgasured at cost and subsequgntly mea8ured at cost or valuatton. n8t of depr6clation and any impalm8nt lossas. Depreciatlonls r8cognlsed so as lo wrSte off the cost or valuation of 8SSats18ss their resldual values Over thelr useful Ilves on the followlng bas8s.' Flxlures 8nd fltllngs Computer equipmanl 3 ye8rs stralght Ilna 3 years 8traight Ilna The gain or loss arfslng on the dlsposal of an a8sel Is delemilngd a8 the dlfferenca be80rn the sale proceeds and thè carrylng value of Ihe a35el, and18 recognls8d in tho statement of financlal 8ctiville8. 1.7 Impalrmènt of flxed assets At each raporting end date, the trust revlews the carrylng amounts of its tanglble assets to determine whether there is any indi¢atlon that those assets have 6uffered an impairm8nl loss. If any such indic8tlon exists, th8 recoverabl& amount of the asset Is estimated In order to d61emiine the extent of the imp8irment loss lif any). 1.8 Cash and cash equlvalontS Cash and cash equivalents Include cash In hand and deposlts held al call with banks. The Tntslaos seek to use short and madium t8mi deposlts where possible to maxlmls8 the return on monies held at the bank and to manage cash flow. 17-
SUSSEX COUNTY SPORTS PARTNERSHIP TRUST (ACTIVE SUSSEX) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Accountlng policlès (Contlnued) 1.9 Flnanclal Instrumonts The Irust has elected to apply the provlsions Df Section 11 'Basic Flnanclal Instruments, and Section 12 '0ther Flngnclal Instruments Issues, of FRS 102 to all of Its flnancial instruments. Financigl Snslrurnents are recognised In the trusvs balance sheet when the trust b8comes party to the contractual provlslons of the Instrument. Flnancial a550ts and liabllltles are offset, with Iho net amount5 presented In the ffnanclal ststomenls, when there Is a legally anforc8able right to S8t off the recognlsed amounts 8nd there is an Intentlon to settlg on o nel basls or to realise the asset and settle the Ilablllly slmullaneously. Tha trnst enters Into b88lc financi81 instrum8nt5 transactlons that result in recognition of fin8nci818588t8 and Ilabilitie8 lika trado and other accounts rècelvablè and payable. 1.10 Employee beneflts Thg cost of any unused hollday entitlement Is recognlsed In the porlod In whlch the employee's servlces are recelv8d. 1.11 Retlrement bon•flts On6 employee is an activ8 member, and nlng form8r ernployees arg dgferr8d members, of the Local Government P8nsion Sch8rn8 {LGPS) administered by East Sussex County Council. Under Ihe definltlon of the LGPS 1$ a d8fln8d b8n8fit P8nslon sch8m8 and is able to identify the charit8 share of assets and liabilities and the requlremenls of FRS 102, s8clion 28 Employ88 B8n8fits, hav8 b&8n follow8d. Th8 trust'8 share of the LGPS assets are measured at falr value al gach balanc8 sheet date. Llabllltles 8re m8asur8d on an aeluarial b8818 U81ng the projected unil method. The net of these figures is rocognisod as an asset or Ilablllty on thè b818ncè shaet. Tha recognition of a Surplus 88 an asset is recogni8&d only to the 8xlent that il is r8coverabl8 by the Irust. Any movéments In the a880t or11gblllty betsveen balance 8heet dat68 is reflected in the statement of flnancSal actlvllles. 1.12 Leases R8ntsls payable under oparallng le88es, Including any lease Incenllve6 rec8lved, ar6 charg6d as an expense on a straight line b8818 over the term of the relBv8nl leas8. Critical accountlng esllmatsB and Judg•m8nt8 In th8 appllcation of the trust's accounllng policies, the trustees are requir8d to make judgernonts, esllmates and assumptions about the carrying amount of assets and liabilities that are not readily appar8nt from other sources. Th8 &8tlmatès and assoclated assumptlons are based on hlBlorical 8XP8ri8nce and other factors that a consld6red to b8 ralevant ActtJ81 results may differ from the88 8slimale8. The estlmatss and undèrlying assumpt(ons ar8 ravlewed on 8n ongoing basis. Revisions to accounting estimates are r8cognls8d In th8 P8rlod in whlch th8 8sllmate Is r8vlsed whara tha revlslon 8ffects cfily that perfod. or in the perlod of the revlslon and future perlods where the revlslon affects both currant and future perfod8. 18
SUSSEX COUNTY SPORTS PARTNERSHIP TRUST (ACTIVE SUSSEX) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Crltical accounting estlmates and Judgemènts (Contlnugd) Key sources of 08tlmatlon un¢ortalnty Local Government P8nslon Schama The pr8sent value of the Loc81 Government Penslon Scheme definad ben8tit Ilability dep6nds upon a number of factors that 8re determined on an actuarial basls using a variety of assumpliDns, includSng the dlscount rate. Any change5 in these assumption8, which are disclosed In note 16, will irnp8Ct the carrying amounl of Ihe penslon liability. Furthorrnore a roll forward approach whlch projects results from tho latest full actuarial valuallon porfomied at 31 March 2022 has been used by the aGtuary in valulng Ihe pensions liability 8131 March 2024. Any dlfferences between the figures derlved from the roll forward opproach and 8 full a¢tuarlal valuation would impact on the carrying amount of the pension liability. Donatlons and legacleg Unre8tr1ctad Unrestrlcted Re8trlct&d lund8 funds funds General Dèslgnatèd 2024 2024 Total Total 2024 2024 2023 Grants r8ceivable for core actlvltla8 691,105 891,105 499.617 Grants receSv8bl8 of £691,10512023'. £491,617) wer8 reslrfcled and £nll (2023: £8,000) were dèsignated. Thère was no unreslricled donations and glfts In thè curr8nt or compar8llvo perlod. Grants recelved from Sport England that ware unspent at th8 reporting date hava not been d8ferred as Sport England have not requestad rèpayment of th85e fund8. Grant8 ra¢elvablg for coro actlvMo8 Unr88trlct•d Unrestrlctod Restrlctod funds funds fundB G&noral D•8lgnated 2024 2024 Total Total 2024 2024 2023 Sport England East Sussox Women of the Year Fund {ESWY} Coach Core East Sussox County Coundl NHS England 604,4TO 604,470 491,617 8,000 23.735 15,000 47,900 23,735 15,000 47,900 fj91.105 691,105 499,617 19
SUSSEX COUNTY SPORTS PARTNERSHIP TRUST (ACTIVE SUSSEX) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Actlvltles for generatlng funds Unrestrlctod Unrnstrlcted R•8trtcted fund8 funds funds General D081gnated 2024 2024 Total Total 2024 2024 2023 Sponsorshlps Event tlckets Shop income WoTk8hop Feas Other fundraislng actlvltlgs 2,500 3.143 77 13 7,041 1,384 765 2,149 10,040 350 10,040 783 433 1,817 11.155 12,972 12,774 Incom8 from spon80r8hlp6 of £nll {2023'. £500) was deslgn8tod and £nll12023: £2,000) was restrictgd. There WBS no unrestrlcled In¢ome In the current or comparallve perlod, Income from èvents tickets of £1,384 (2023.. £2,391) wa8 unrestricted and £765 (2023., £7521 wa8 d081gnated. There was no réstricted income from the sale of 8V8nt tlck81s In the current or cornparative perlod. In¢ome from shop of £nll {2023.' £771 wa8 designated. There was no restrlct8d or unr881rict8d 8hop income in tha Current or comparatlve perlod. Income from workshop fees of £10,040 (2023.. £13) was deslgnalad. Th8r8 was no restrlcted or unr8slrlcl8d Incom6 from workshop fe88 In the current or comparative perlod. Incom8 from other fundralslng acUvltle3 of £433 {2023: £2,193) was unreslrfctsd and £35012023.. £4,848) was de55gnated. There was no restrtcted Income from other fundralslng aCvItIeS In the ourrgnt or comparative period. Charltablo actlvltl89 2024 2023 The davblopment of Sport In Sussex 146,996 478,297 Analysls by fund Unrestricted funds - Gènaral Unrestricted funds - Deslgnated Réstricted funds 1,340 145,015 478,297 146.996 478,297 Included wÉthin income rolatlng to the d8v8lopment of sport In Sussax are restrfcted grants of £145.015 {2023.' £478,297) from Sport England. 20-
SUSSEX COUNTY SPORTS PARTNERSHIP TRUST (ACTIVE SUSSEX) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Invastments Unrestrlctod Unrastrlcted Restrlcted funds fund8 funds G8neral Dèslgnatod 2024 2024 Total Total 2024 2024 2023 Interest recelvable 5.311 5,311 664 Interest recaivable of £5,31 f 12023.. £664) wa8 unrastricled. Th8ro wa8 no deslgnatsd or reslrlctod interest recelvable In the current or comparallve perfod. Charltable actIvIe8 2024 2023 Staff costs Deprocialion and impairmenl Other costs 466,440 8,021 130,591 415,577 6,357 126,846 605,052 548,780 Grant fvnding of 8cliville8 (s88 nole 8) 149.381 475,565 Share of support costs (see nots 9) Share of governance costs Is80 note 91 55,048 40,117 51,576 29,675 849,598 1,105,598 Analysls by fund Unreslrlcled funds - Gener81 Unrestricted funds- Designated R8strict6d funds 29,328 4,805 30,198 65,884 790,072 1,034,907 849.598 1.105,598 Grants payabl8 Th• The davelopmont development of sport In of sport in Sussex Sussex 2024 2023 Grants lo institutions.. The davelopm8nl of 8POrt In Sussex 149,381 475,565 21
SUSSEX COUNTY SPORTS PARTNERSHIP TRUST (ACTIVE SUSSEX) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Grants payable (Contlnuod> The Inslltutlon8 that grants have been provld6d to LX)nslst of reglslered charllles, communlty and amalour sports clubs, 161sur6 centres and other sportlng Inslltutlons. There were no grants made lo Indlvlduals In the current or comp8ratlV8 p6ri0d. Support Costs ollocatod to a¢tlvltlas Total 2024 Total 2023 staff costs Rent.. Unlversltlos of Sussex and Brfghton Insurance Gov&mance 35,380 17,048 2,620 40,118 35,256 13,794 2,526 29,675 95.186 81,251 2024 2023 Gov•rnanca c08t8 comprlBe: Staff costs Accountancy seNlces Legal fees Advertising 17,440 11,340 9.427 1,911 17,342 8,495 2,931 907 40,118 29,675 The expendlture for support and governance costs basls of allocation ar8 all direct, except staff costs which are based on time spent. 10 Truste08 None of the bu5tees (or 8ny pergon8 connected wlth Iham) recefved any remuneratlon or beneflts from the trust durfng the year. No trustee expense w6re relmbursed by the charfty durlng the year (2023.. £29 relating to travel expanses to trustees). -22-
SUSSEX COUNTY SPORTS PARTNERSHIP TRUST (ACTIVE SUSSEX) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 11 Employ895 The 8v8rag8 monthly numberofernployees durlng the yearwas.. 2024 Numbar 2023 Number Sports development Admlnlslrallon 12 11 Total 13 12 Ernploymènt costs 2024 2023 INag8S end salaries Social security co8ts Olh8r p8n8ion costs 438,355 38,233 42,672 398,637 35,939 33,599 519.260 468.175 There wer6 no employoes whose annu81 remun8rallon was £60.000 or more. 12 Taxatlon The charity Is exempt from taxation on Its acllvities bacBuse all ils Income Is applled for ch8rilable purpose8. 13 Tangible flxed a$8ets Ftsture8 and ffttlngs Compulgr $qulpmgnl Total Cost At 1 April 2023 Addltlons 3.496 17,852 6,512 21,348 6,512 At 31 March 2024 3,496 24,364 27,860 Depreclatlon and Impalrment At 1 April 2023 Depreciatlon charged in the year 1,165 1,165 8,481 6,856 9,646 8.021 At 31 March 2024 2,330 15,337 17,667 Carylng amount At 31 March 2024 1,166 9,027 10,193 At 31 March 2023 2,331 9.371 11,702 -23-
SUSSEX COUNTY SPORTS PARTNERSHIP TRUST (ACTIVE SUSSEX) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 14 Debtors 2024 2023 Amount8 falllng due wlthln ona yèar: Trade debtors Prepayrnents and accrugd Income 42 82.447 58,471 4,531 82A89 63,002 15 Crodltor8: amounts falllng due wlthln one year 2024 2023 Other taxation and soclal securlty Govgrnment grants Trad8 credllors Other credltors Accruals and deferred Incoma 18,691 45,000 20,400 706 29,813 18,737 44,400 39,689 2,190 17,101 114,610 122,097 Govemmenl grants are mad8 up of £45,000 deferred Income from East Sussex County Council {2023: £44,400 deferred Income from NHS Engl8ndl. 18 Rètlrèmènt bèneflt Bchemeg Doflned contrlbutlon sehéma8 The trust operates a defined ¢onlrfbutSon p8nsSon scheme for all quallfylng employegs, The assets of the Scheme are held separately from thos8 of the trust In an Independenlty admlnistered fund. The charge to proflt or loss In respect of deflned contrlbutlon Bch9mes wa8 £42.672 (2023 - £33,599). These costs hav8 been allocated to restrlctsd fvnds. Deflned beneflt schames The Local Govemmenl Penslon Scheme (LGPSI is a funded defin8d beneflt penslon scheme, wllh the assets hald in saparale truslee-adminislered funds. One 8mploy8e Is an active member of the LGPS and nlne fomer employ865 arè défarrad mèmbers of thg LGPS Bdmlnlst8rad by East Su88ex County Councll. The agraed contrfbutlon ratès for future years ara 17.29h for employer8 and beeen 5.5Q/o and 12.5% for employeés. The most r8cent acluarlal valuallons of plan assets an(1 the present Valua of tha defined bant obligation were carried out at 31 March 2022. This has been used by Ihe actuary in valulng the p8nsions li8bility at 31 March 2024. The present value of the defined benefit obligation, the related current servlce cost and past setvice cost were measured using the projecl8d unit credit method. As dlsclosed in Ihe trustees report, the Universlty of Brlghton has provlded a guarantee for the Ilablllt18S that exlsled prior to the transfer of business lo the trust as at 1 January 2008. The Subsumption Agreement was executsd in January 2021. 24-
SUSSEX COUNTY SPORTS PARTNERSHIP TRUST (ACTIVE SUSSEX) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 16 Rotirement bonoflt schemes {Contlnuèdl Key assumptlons 2024 2023 Dlscount rale Exp8c18d rate of increase of pensions In payment Expected rate of salary incr8a86S RPI inflation 4.95 2.90 2.90 3.15 4.80 2.90 2.90 3.20 Mortalty assumptlons The assumod Ilfe expectatlon8 on retiremgnt at age 85 are.. 2024 Yoars 2023 Years Rellrfng today Mal89 Femal88 20.9 23.8 21.1 24.1 ReJrlng In 20 years Male6 Females 21.9 25.4 22.2 25.6 Amounts recognlsed in tho profil 8nd loss aGGount.' 2024 2023 Current servic8 Cost Net Intarast on d8fined beneflt Ilabllltyl{ass8t) 10,000 120,0001 15,000 3,000 Tolal costsl(incom8) 110,0001 18,000 Amounts taken to olh8r Gomprehensive Income.. 2024 2023 Actual relum on scheme assets Less: calculgt8d interest element (124,000) 74,000 45,000 42,000 Return on scheme assets axcluding Interest Income Acluarlal changes related to obligations Eff8rt of changes in the amount of surplus that Is not recoverable 150.0001 (46,000) 535.000 87.000 {682,000) 423,000 Total cx)stsl(in¢ome) 439.000 {172,000) -25-
SUSSEX COUNTY SPORTS PARTNERSHIP TRUST (ACTIVE SUSSEX) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 16 Retlrement benefit 8¢heme8 (Contlnued) The amounts included in the balance 5he8t arising from the twsvs obllgatlons in respect of d8fined benefit plans are as follow5.. 2024 2023 Present value of defined bonefil obligations Falr value of plan assets 1,134,000 1,128,000 (1,669,000) {1,551,000) Surplus in scheme 1535,0001 (423.000) Restrlctlon on scherno assgts 535,000 423.000 Total Ilablllty recognlsed Mov8m8ntS Fn the present V81u8 of d8fln8d b8n8fft obllgatlon8.' 2024 Liabilities at 1 April 2023 Current servlce cost Ban8flls pald Aciuarlal galns and losses Interest cost 1.128.000 10.000 (12,000) (46.000) 54,000 At 31 March 2024 1.134.000 The defined benefit obllgallons arlse from plans whlch are wholly or partly funded. Movements In the falr value of p18n assets.. 2024 Falr value of a88ets 811 Aprll 2023 Interest Income Return on plan assets (8xcluding amounts included In net Intere81) Beneflls pald Conlrlbutlons by th8 employer Other 1,551.000 74,000 50.000 (12,0001 7.000 11.000) Al 31 March 2024 1.669.000 -26-
SUSSEX COUNTY SPORTS PARTNERSHIP TRUST (ACTIVE SUSSEX) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 16 R•tlremènt baneflt scheme$ (Contlnuad) The fair valu8 ofp18n 8SS6ts at the reportlng perlod 8nd was as follows.. 2024 2023 Equily InstnJm8nts Debt Instruments Property Cash 1,146,000 248,000 251,000 24,000 1,095,000 188.000 249.000 19,000 1,669.000 1,551,000 The crll8ria for the recognltion of th8 8urplus as an a88et as described In note 1.11 was nol mot. The actuarial gains on th8 plan liabilities have been reslrict8d by £535,000 {2023'. £423,000) so as lo not recognSse the surplus. -27-
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SUSSEX COUNTY SPORTS PARTNERSHIP TRUST (ACTIVE SUSSEX) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 20 Operatlng lease commltments Lo8800 At the reportlng end date th8 trust had outstandlng commltm8nts for futu mlnlmum16asa payments under non-cancellable operatlng lea8e8, which fall du8 as follows.. 2024 2023 Within on8 yaar 14,256 12,960 During the year, the Trust made payments under operating leases tolalling £17,71212023.' £17,963>. 21 Rolated party transactlon8 Thero ware no dlsclos8ble related party transactions durfng the current or comparative period, other than those Included wlthln Irust8es note 10. Remuneration of key management personnel The kay manag8m6nl personnel of thè charity comprorni58 th8 Chief Executive, Head of Operations and thr88 Str8teglc Relailonshlp Manag8rs. The total omploy88 benefits of th8 key managem8nl personnel of the charity were.. 2024 2023 Aggregate compensation 289,800 255,203 22 Share capltal and control Sussex Country Sports Partnership Trust 15 a company limited by guarantse 8nd has no share capllal. No one JT18mber has overall control of the charity. 23 Analysls of changes In nèt fund8 Thè trust had no debt during the current or comparative period. 32-
SUSSEX COUNTY SPORTS PARTNERSHIP TRUST (ACTIVE SUSSEX) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 24 Cash gèneratsd from operatlon6 2024 2023 Oeficll for tha year 6.786 {114,244} Adlustments for.. Investment incom8 rgcognls8d in stal8m8nl of ffnanclal activities Depr8¢latlon and Impairment of tangib18 fixed assets (5,311 } 8,021 (664) 6,357 Mov8ments In warklng capital: (Increase) In debtors (Decraa5e)lincr6ase In creditors Incraas8 In deferred income (19.487) 18.0871 600 (52,558) 14,567 44,400 Cash absorbed by operatlons 117,478} 1102,142) 33-