Charity Registration No. 1122082 Company Registration No. 061669611England and Wales} SUSSEX COUNTY SPORTS PARTNERSHIP TRUST (ACTIVE SUSSEX) IA COMPANY UMITED BY GUARANTEE} ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
SUSSEX COUNTY SPORTS PARTNERSHIP TRUST (ACTIVE SUSSEX) LEGALAND ADMINISTRATIVE INFORMATION Trustees Mr T J Howell Ms A Pendlington MrA V¥Trite Mrs D Imiitney Mr l Da Cunha Mrs C Gibbons Ms Y Rees Mr L Davies Mr J Graddon Mrs B Banton Miss S Curgenven (Appointed 15 April 2025) (Appointed 2 June 2025) (Appointed 24 September 2024) (Appointed 24 September 2024) (Appointed 24 September 2024) Secretary M5 M Pollakova Charity number 1122082 Company number 06166961 Principal address and registered office Unit 33. Sussex Innovation Centre, Science Pat1( Square University of Sussex Falmer Brighton BN19SB Auditor SumerAudit 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 BN214PT Sollcitors Rix & Kay Solicitors LLP The Courtyard River Way Uckfield East Sussex TN22 1 SL
SUSSEX COUNTY SPORTS PARTNERSHIP TRUST (ACTIVE SUSSEX) LEGAL AND ADMINISTRATIVE INFORMATION Human Resources Rix & Kay Gatekeeper Servi$ The Coutyard River Way Uckfield East Sussex TN22 1SL
SUSSEX COUNTY SPORTS PARTNERSHIP TRUST (ACTIVE SUSSEX) CONTENTS Page Trustees. report statement of trustees. responsibilities 12 Independent auditols report 13-15 Statement of financial activities 16 Balance sheet 17 Statement of cash flows 18 Notes to the financial statements 19-35
SUSSEX COUNTY SPORTS PARTNERSHIP TRUST (ACTIVE SUSSEX) TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 MARCH 2025 The trustees present their annual report and financial statements for the year ended 31 March 2025. The Accounts have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the Trust's memorandum and articles of association. the Companies Act 2006 and Accounting and Reporting by Charities- Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102) (effective 1 January 2019)" For accounting periods comrnencing 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 baland picture of what the Trust has achieved {outcomes) through its strategy and the difference it has made (its impact) across the County during 2024-25. Finally, tt provides an overview of its structure, govemance and management, any professional setvices procured by the Trust, as well as its plans for the future. Objectives and activities The purpose of the Trust (hereinafter referred to as 'ActFve susse), as set out in its goveming document, is to promote increased community partiapation in sport and active recreation for the benefft of the inhabitants of Sussex. Active Sussex is part of the national Active Partnership Network, and works wth 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. Our Wision Movement and physical activity is enhancing the heallh and wellbeing of everyone across Sussex. OurAim We aim to address inequality and empower everyone to be active in a way that works for them. Our Mission We will listen to communities and lived experiences to get people moving. We will unite and empower partners to focus resources that enable people to get moving. We will do this through responsive and representative leadership 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 tsckle inactivity across Sussex.. children and young people older people disabled people and people living vrith long-temi health conditions people from different cultural backgrounds and communities We do this through the lens of equalty, diversity and inclusion, which is front and ntre of our Actlve Sussex Strategy 2023-28. and this continues to infofm all our work.
SUSSEX COUNTY SPORTS PARTNERSHIP TRUST (ACTIVE SUSSEX) TRUSTEES, REPORT {INCLUDING DIRECTORS. REPORT) {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 The Active Sussex Strategy 2023-28 has three main objectives. through which it seeks to achieve its aims: 1. Bulldlng Relatlonshlps. We V11 work wth partners to collectively address barriers to physical activity. 2. Projects and Resources. We will invest resources into projects which target inactive audiences. 3. Responsive and Representative Leadership We will be committed to being a representative organisation which listens to diverse lived experiences to infomi decision-making. Within the context above, we are pleased to report on some of the achievements in the following section. Achievements and perfomiance PhysicalActivity Participation in Sussex- Active Lives Survey Insights The Active Lives Survey, conducted by Sport England, serves as the national ben¢hmar* for sport and physical activity participation, aligning with priorities set out in their 'Uniting the Movemeny strategy. Headline findings for Sussex from the survey results shared in 2024 include= Sussex reached its lowest recorded rate of physical inactivity, with just 20% of adults doing less than 30 minutes of exercise per week-below the national average of 26 %. This places Sussex among the lowest inactive populations in England, ranking joint second after Surrey and the West of England (including Bristol). Historically, Sussex has shown lower inactivity than the national average, and its post-covid trends mirror national improvements. Brighton & Hove recorded a new record lowest level (11.1%) for all places since the survey began. Chlldren and Young People Facilitating innovative ways that enable chIldn andyoung people to be actwe. Sussex School Games The Sussex School Games delivered bespoke, targeted interventions that tackle inequalities and encourage less active children to become more physically active. By working in collaboration with a network of local School Games Organisers and a wider range of partner organisations, bespoke projects are delivered in the fomi of roadshows or festivals. The Sussex School Games programme has supported a range of key underrepresented and less active groups, such as giris. children eligible for free school meals, young carers. young people from ethnically diverse communities and children with special educational needs and disabilities {SEND). Funding was allocated to 16 targeted projects, ensuring resources were channelled into areas and groups with the greatest need. In addition, the Parallel YoLrth Games were delivered as part of the Sussex School Games programme. This inclusive event provided a high-quality sporting experience for children predominantly attending special schools. hildr le Investment Fund The Children and Young People Investment (CYP) Fund aimed to tackle inactivty by prioritising support for less active young people from identified target groups. In 2024125, the CYP Fund invested a total of £44,000, across 26 projects.. 10 in West Sussex, 7 in East Sussex, and 9 in Brighton & Hove. In summary: 370k of projects focused on children living in deprived areas andlor those receiving free school meals. 28 % of the projects targeted children with leaming disabilities. Girls only initiatives accounted for 260A of fvnded activities. 9 % specifically supported young people with physical disabilities. To ensure the sustainabilty of this work, four 'How To Guides, Vre developed, capturing insights and leaming from partner organisations.
SUSSEX COUNTY SPORTS PARTNERSHIP TRUST (ACTIVE SUSSEX) TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 act in Sussex The Opening School Facilities {OSFI Fund is a Department for Education initiative, delivered nationally by the Active Partnership National Team and locally coordinated by Active Sussex. The programme enabled schools to open up their facilities and create a vibrant hub for both students and the local community. This year, the fund brought over £270,000 into schools across Sussex, benefitting 35 schools and reaching over 4,000 children and community members. The positive outcomes of the fund have been captured through five in-depth case studies, illustrating its impact on schools and communities. Schools throu hPE S ortandPh sical Activi Active Sussex continues to support primary, secondary, and special schools across the county by placing physical education {PE), school sport, and physical activity at the core of school life. This is achieved through direct engagement with School Leaders and PE Subject Leaders. as well as through collaborative work with a wide network of partners. In 2024125, this included 14 schools in priority areas receiving tailored support through the Creating Active Schools Programme, 60 delegates attending the Active Sussex School CPD Day, and three workshops being delivered for school governors highlighting the importance of daily physical activity for all pupils. The Sussex Play Their Way Pilot supported 25 coaches to evolve their '¢hild first approach, that able$ children and young people a Choice, a voice and to take ownership of their development joumey. There were six opportunities for the coaches to connect, in addition to training opportunities, sharing sessions, virtual and in person meetings. Coach Core Sussex.. Em owerin Youn tIshI sins ort Active Sussex continued its partnership wth Coach Core to deliver an indusive, sports coaching apprenticeship programme across Sussex. The programme targets young people aged 16-24 who may face barriers to employment or limited access to opportunities. The initiative develops not only coaching experbse. but a150 employability skills. In 2024, six apprentices completed the programme with 50¥0 achieving a distinction, four apprentices were offered employment following completion and one apprentice progressed to university as a result of their apprenticeship experience. A new cohort of 7 apprentices from diverse backgrounds began the programme at the end of 2024. Stren thenin Collaboration Throu hCYPF In 2024125. Active Sussex continued to facilitste regular forums with Children and Young People {CYP} partner organisations. These forums have fostered stronger relationships between partners, supported more coordinated working, and contributed to a shared understanding of priorities and approaches for CYP across Sussex. Disabled People and those livlng with Long Temi Health Conditions Increasing the opportunity for people living with long term heafth conditions and/or disabilities to take part in physical activity to meet their needs. troke Reconditionin Pro ect The Stroke Reconditioning Project was a successful pilot beeen Active Sussex, NHS Sussex, Public Health, and Rother District Council. The initiative aimed to tackle physical deconditioning among patients recovering in intermediate e2re settings in East Sussex, specifically those recovering from stroke at the Bexhill Itvine Unit. Health instructors led 26 weeks of structured activity wtthin the hospital, helping patients build strength, confidence, and mobility. Upon discharge, patients were referred into local exercise groups, ensuring continuity of care and promoting long term healthy habits. Key achievements from the project are highlighted below: 75 patients were supported over a 26-week period On average, nine additional hours of activity provided per patient 250/0 reduction in reported rehab complexity (NHS data) 500/0 improvement in patient balan 60 /0 increase in patient health confiden Strong partnerships have been developed wth providers across Wealden, Rother, Hastings, Eastbourne, and Lewes, thus enabling a smooth transition from clinical rehabilitation to sustained community support.
SUSSEX COUNTY SPORTS PARTNERSHIP TRUST (ACTIVE SUSSEX) TRUSTEES. REPORT {INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Stren thenin Strate elationshi sinBri hton & Hove Active Sussex continued to play a leading role in enhancing health and wellbeing across Brighton & Hove, through strengthened partnerships and support for system-wide efforts to promote physical activity and reduce health inequalities. This included involvement in developing the Brighton & Hove 'Let's Get Moving. Physical Activity and Sport Strategy 2024-2034. As recognition of its strategic Influen and expertise, Active Sussex has been invited to cfrchair the Brighton & Hove 'Lel's Get Moving, Physical Activity and Sport Strategy Group and the Active Ageing Alliance. a sub-group focused on improving activity levels among older adults. In temis of partnership development. Active Sussex has introduced new local partners into the Active Ageing Alliance, increasing collaboration and cross-sector engagement in delivering against the strategy's goals. Hel Peo le Become More Active Worksho The 'Helping People Become More Active, workshop is an interactive, accessible training programme designed to upskill professionals across health care and community settings. The workshop supports both clinical and non-clinical slaff to build confidence in having meaningful conversations about physical activity with the individuals they support. In 2024125, over 60 NHS Sussex carers attended the training from care homes across the county. The training was supported by local authorty partners, ensuring relevance to regional needs and alignment with wider health and care priorities. Sussex Health Instruc ork Active Sussex continued to facilitate the Sussex Health Instructor Netsrk. providing valuable opp)rtunities for professional development, collaboration. and targeted upskilling of the health and physical activity workforce. In 2024125, this included a Women & Girls Wellness Community of Leaming session in partnership with the This Girl Can Sussex Network and a 'Connect and Share. event held in Crawley. Diversity and Inclusion Address barrie to physical aclivty for marginalised people to make sure everyone has equal opp(¥tunities, regardless of background, and can find ways to make physical activity more affordable and accessible. This Mum Moves Ambassador Trainin In May 2024, Active Sussex coordinated the delivery of the 'This Mum Moves, ambassador training in East Sussex, funded by a Public Health Workforce Development bid. The training targeted professionals supporting pregnant and postnatal women, wth content tailored to local needs. By equipping professionals with practical tools and knowledge, the programme embeds physical activity promotion into routine care pathways. The programme reached the target audience (19 attendees) and participants reported increased knowledge of physical acts'vity guidelines for pregnancy and postpartum. ussex Disabili S orts Network Conference 2024 The Sussex Disability Sports Nehvork supported by Active Sussex hosted an in-person event at the University of Sussex on Tuesday, July 9, 2024. The conference aimed to provide a space to openly and honestly disoJss supporting more disabled people to participate in sport and physical activity. In total, 60 people attended the event, ranging from organisations such as county councils and educaljonal establishmenls to local sport organisations and leisure providers. nin uardin Welfare in S ort and Ph Active Sussex is committed to supporting dubs and organisations delivering sport and physical activity by improving welfare and safeguarding practices. This work is driven by Iwo Sport Welfare Officers at Active Sussex, who work in partnership with National Governing Bodies and key national agencies to ensure alignment with sector-wide safeguarding priorities. In 2024125, the officers collaborated wth over 35 National Governing Bodies, engaging at national, regional, and county levels in addition lo connecting with over 80 clubs and activity groups, providing 100 individual eryagements. A range of training and engagement activities, including in person workshops and online webinars were also delivered.
SUSSEX COUNTY SPORTS PARTNERSHIP TRUST (ACTIVE SUSSEX) TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Older People Increasing the potential for olderpeople to live a heatthEr and active life. stren thenin Health and Wellbein Across East Sus Active Sussex continued to play a pivotal role in improving health and wellbeing across East Sus*x through strategic partnerships and a coordinated system-wtde approach to promoting physical activity. A highlight this year has been Active Sussex's contribution to the first Adult Social Care & Health {ASCH) Prevention Strategy, which emphasises physical wellbeing as a central component of preventative care. Active Sussex now sits on the Healthy Ageing Partnership Group and contributed to the People Scrutiny Review of Healthy Ageing. Stron er for Life Pro The Stronger for Life Project, supported by funding from East Sussex Public Health, focuses on irrproving strength and balance among older adults, reducing the risk of falls and promoting independence. In 2024125, the project was expanded into targeted areas of East Sussex where gaps in provision had been identified. In total, over £50K was invested into 23 local projects, with coverage spanning all five districts and boroughs in East Sussex. Events Raising the profile of sport, physical actwty and movement thn)ugh events and netwotks. Active Sussex Conference 2024 The Active Sussex Conference 2024 took place on 24 September 2024, bringing together a wide range of organisations involved in the strategic planning and delivery of sport and physical activity across the county. The event welcomed 103 attendees, including representatives from local authorities, leisure trusts, national governing bodies of sport, health agencies, educational in5trtutions. community groups. and coaching organisations. Sussex S ort & Ph sical Activi 2024 The Sussex Sport & Physical Activity Awards, hosted by Active Sussex on 23 November 2024, provided a valuable opportunity to showcase, recognise, and celebrate the outstanding work taking place across the sport and physical activity sectors. The awards spanned nine categories. celebrating a wide range of achievements., from sporting excellence and community impact to environmental sustainability. The event was sponsored by Rix & Kay Solicitors LLP, with BBC Radio Sussex and Surrey serving as the media partner, helping to elevate the profile and prestige of the occasion. ive Sussex Coffee Mornin The Active Sussex Coffee Morning, held on 25 March 2025, provided an infomial yet valuable opportunity for 50 partners and staff to come together. reconnect wth familiar faces, and forge new relationships. Destgned as simple, relaxed networking, the event provided attendees the Spa to engage in conversation without a formal agenda. Governance To be recognised and respected as a thought-leading, and well-run organisation in which investors have confidence. ualit Champion an inclusive culture and advocate equal access to physical aGbvty opportunities. Active Sussex is recognised for championing an indusive culture and advocating equal access to physical activity opportunities. The Diversity & Inclusion Action Plan (DIAP) is reviewed on a quarterly basis by the Board via an 'Ambitions and Commitments, dashboard. The dashboard provides an overview of progress against commitments and examples of progress. Key highlights.. 8 'Time to Talk, sessions delivered intemally to staff. All sessions saw an increase in awareness level of the topics discussed. 12 'Community of Learning, sessions were delivered to partner organisations. Examples including This Girf Can Sussex Be Inspired Event, sessions on male allyship which focused on inclusive environments and sessions on specific female topics. such as menstrual cycles. Record nominations (31) for the Diversity & Inclusion award at the Sussex Sport & Physical Activity Awards 2024 highlighted engagement wth a broader range of partners showcasing physical activity stories with diverse audiences.
SUSSEX COUNTY SPORTS PARTNERSHIP TRUST (ACTIVE SUSSEX) TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Now in its tenth year, the Sussex Disability Sport Network continues to play a key role in faciliiating strong partner collaboration. Projects such as Mencap's Our Active Communty Worthing and UK Deaf Sport's systems approach have helped deepen understanding of key inactive groups. Safe Ltardin &W Ifar Advocate the right for everyone to enjoy sport and physical activty in a safe and welcoming envimnment. Active Sussex continued to review and deliver its Safeguarding Implementation Plan and Adult Safeguarding Action Plan to ensure it fulfilled its safeguarding responsibilities and obligations. The Safeguarding Children Policy and Adult Safeguarding Policy were updated in January 2025. This induded a Board training session and annual staff training. Active Sussex completed the annual CPSU Safeguarding review and continues to meet the expected framework requirements for children. The review included recognition of the breadth and quality of case studies highlighting youth voice. As a result, Active Sussex was invited to share tis approach in wider training settings, contributing to sector-wide learning. The 18-month Ann Craft Trust Adun Framework Review confirmed that Active Sussex continues to demonstrate high level commitment in its approach to safeguarding adults at risk and meets the frameworts essential criteria. Environmental Soci rnan Ensure the impact on stakeholde. wider society and the environment is factored into the dectsion making process. Following the release of Sport England's 'Every Move, strategy, Active Sussex has created an environmental sustainabilty action plan dedicated to this area of Yrk. The action plan, known as Healthy Environments, highlights four priorities: Tackling greenhouse gas emissions Promoting a circular economy Increasing biodiversity Ensuring a just transition As an emerging area of work, the intemal environmental sustainability working group has supported staff to undertake 'Carbon Literacy in Sport. and 'Calculating Carbon Emissions. training. Regular environmental sustainability guidan, signposting and best practice has been shared viith partners through forums, meetings and events. Financial review The Statement of Financial Activities shows fvnds brought forward of £633.368 (2024.. £626,582) and income received for the 2024125 financial year of £870,145 {2024'. £856,384).The amount oftotal funds the charity holds at the end of the reporting period to 31 March 2025 was £574,182 (2024.. £633,368). The total expenditure was £929,331 (2024: £849.598). and following the subsumption of a pension fund to the University of Brighton there was no movement on pension funds of £Nil (2024.. Nil) (see note 16 in the accounts). The net outgoing funds movement for the year ended 31 March 2025 was £59,186 P024: incoming ndS movement of £6.786). Designated funds as at the 31 March 2025 are £59,657 {2024'. £72,240), refer to note 18 in the accounts for further detail. Reserves Policy Active Sussex's reserves protocols ensure that sufficient unrestricted funds are held to cover a minimum of 4 months of expenditure on 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 £239,200 (2024.. £200,000), at 31 March 2025 the fund stood at £252,908 {2024: £266.224). This is consistent with the reserves policy.
SUSSEX COUNTY SPORTS PARTNERSHIP TRUST (ACTIVE SUSSEX) TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Prlnclpal Funding Sources Active Sussex's principal funding stream continues to come from Sport England. Of the £870,145 income received, 88.1 % of this {£766,327) came from Sport England (2024: 87.50A, £856,384). The remaining income has been generated from: 1. East Sussex Public Health 2. UK Coaching (Play their Way Pilot) 3. Coach Core 4. Event ticket sales 5. Sponsorship 6. Primary PE courses fees 7. Bank interest 98.10/012024= 97.6 % ) 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 diredly supported the key objectives of the charity. Staff 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 after consideration of RPI and affordability. For 2025126, a 2.5% pay increase was awarded and during the year staff remuneration totslled £600,300 (2024.. £519,260) (see nole 11 to the accounts). 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 taken to manage them. The risk register is overseen by the Govemance & Audit Committee and reviewed by the Board every quarter. The Chief Executive and Senior Leadership Team are responsible for reviewing the significant operational and organisational risks on a regular basis. and ensuring the appropriate intemal controls and action are in place and aimed at mitigating risk. The trustees consider the principal risks and uncertainb'es ofA¢tive Sussex in the following areas. Business Continuit During past year, the Chief Executive retired after 19 years at Active Sussex. In accordance with good practice, the business continuity plan was implemented to keep critical operations fvjnctioning and continue to conduct regular activities during the transitional period, with the Head of Operations appointed as the new Chief Execulive in February 2025 following an internal recruitment process. The business continuity plan is reviewed on a regular basis to mitigate operational risks. Economic Risks Active Sussex's principal funding stream continues to come from Sport England, with the current award ending in March 2027. Whilst the onward award for this principal funding stream indicates the continuation of funds post 2026127, the Board deem it sensible to maintain a sufficient level of reserves to mitigate the risk of a reduction of investment from its main funding body. ational Ri To ensure that Adive Sussex is recognised as a welkrun organisation in which partners have confidence, policies and agreements are in place such as whistleblowng. social media and external contracts of service. This helps to mitigate against damage to reputation with policies and agreements reviewed on a regular basis. Safe uardin Active Sussex has a responsibility to ensure safeguarding compliance prosseS are reviewed regul&ly. In the past year, policies have been updated to ensure suitable safeguarding controls are in place and Undertak reviews with external oversight bodies. Safeguarding compliance is monitored by the Chief Executive and reported to the Board on a quarterly basis.
SUSSEX COUNTY SPORTS PARTNERSHIP TRUST (ACTIVE SUSSEX) TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Plans for future periods 2025126 will see the work of the Trust continue to focus on tackling the most inactive groups in tre county, and working with delivery partners to reduce the barriers (and inequalities) to participation. strategic Priorities 2025126 1. Place - Creating the conditions for change in Sussex that enables people to be physically active and move more. The Active Sussex place offer is activated through the Sport England 'Place Expansion. and 'Place Universal Offer.. 2. System - Ensuring sport, physical activty and movement is playing a role in achieving greater health outcomes. Increased collaboration and stakeholder engagement, leading to enhand policy influence, strategic alignment, and greater understanding of the role that sport, physical activity and movement can play in addressing health inequalities. 3. Dellvery - Putting sport, physical activity and movement at the heart of a child's whole day. Children and young people are given opportunities to be active in safe accessible places., including active travel, active school days, extra curricular activitses and community clubs, supported by a diverse and representative vrkfOrCe. 4. Insight and Communication - Raising the profile of movement and physical activity through training, events, networks and campaigns. Raising awareness of the barriers and opportunities that will enable people to be physically adive and move more. These priorities are supported by the implementation of the following plans and frameworks.. Diversity & Inclusion Action Plan Safeguarding Frameworks {Adult & Childrenl Environmental Sustainability Plan People Plan Communications Framework IDIAPI Structure, governance and management Active Sussex is a charitable company limited by guarantee (limited company number 06166961 and Charity registration number 1122082). The Memorandum of Association outlines the objects and powers of the charitable company and is govemed under these articles. The charitable objects are to promote increased community participation in sport and active recreation for the benefit of the inhabitants of Sussex and in particular to provide, or to assist in providing, and to promote.. strategic planning and coordination within and ben local organisations or Community sport neOrkS, including the knowledge and skills in the management and project planning of sport and active recreation., the marketing and communication of sport and active recreation infomiation and opportunities., the benefits and outcomes of investment in sports and active recreation through robust performance measurement systems. the support of organisations and local communities in helping people start, stay and succeed in sFort and active recreation to whatever level they choose. the awareness of community sports organisabons of financial and other resources which are open to them,. the education and development of all people, both voluntary or professional, involved in the community sport infrastructure., the improvement and preservation of good health and well-being through participation in sport and active recreation., and the advancement of such other charitable purposes beneficial to the community consistent and with the objects set out in articles 5(1 } to (7) to above as the directors of the charity shall in their absolute discretion determine.
SUSSEX COUNTY SPORTS PARTNERSHIP TRUST (ACTIVE SUSSEX) TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 The local authorities are members of the company limited by guarantee and their liability is limited to £1. Active Sussex supports the Charity Govemance Code recognising its Importan in promoting good governance. The trustees commenced a comprehensive govemance review in 2024125 and the Board has approved a number of updates to its document and processes. This review will be completed by December 2025. The Board is accountable for the work of the chartty. The matters reseed for the Board include the approval of the strategy, the budget and annual report and accounts. The Board holds the Senior Leadership Team to account for the delivery of the strategy. The Board also retains oversight of the management controls and corporate govemance along with the recruitment of trustees and the appointment of the Chief Executive. Active Sussex Board has delegated authority to the Chief Executive who leads the Senior Leadership Team for delivery of the strategy and the operation of the charity. The senior leadership team consists of Mr A Statham (Chief Executive), Mrs G Finlay-Gray, Mr R Joannides and MrA Wright. Trustee Recruitment, Appointment and Tralnlng Trustees are appointed in accordance wth Sport England's Code of Sport Govemance and the Charity Commission's Governance Code. The HR & Nominations committee leads the annual skill mix review and the Board agrees the skills required for future appointments. The committee leads the recruitment process and the new trustees are appointed by the members by an ordinary resolution. The minimum number of trustees is 6 and the maximum is 12. new trustees have an extensive induction programme including: The organisation structure, activities and stakeholders The responsibilities of being a trustee Online safeguarding training Provided with a copy of the Charity Commission: CC3 The essential trustee" document, and Sport England Code for Sports Govemance Code of conduct for trustees Confiict of interests policy The Board undertakes the following each year: Skill mix review Board evaluation exercise Tnjslee appraisals with the Chair Review of register of interests In 2024125 the trustees undertook refresher training in safeguarding, EDI and role of the trustee. The Trustees, who are also the Directors for the purpose of company law, who served during the year, were.. Mr P Traynor Mr B Clark {Chair until 1 July 2024) Mr T J Howell MSA Pendlington MrA White Mrs D ltneY (Senior Independent Director. Acting Chair from 1 July 2024 to 6 August 2024) Mrs S Briggs Mr l Da Cunha Mrs C Gibbons {Chair from 6 August 2024) Ms Yvonne L Rees (Wice Chair from 22 July 2025) Mr L Davies Mr J R Graddon Mrs B Banton Miss S Curgenven Mrs S Rosso (Resigned 1 June 2025) (Resigned 1 July 2024) (Resigned 30 November 2024} (Appointed 15 April 2025) (Appointed 2 June 2025) (Appointed 24 September 2024) (Appointed 24 September 2024) (Appointed 24 September 2024) (Resigned 23 September 2025)
SUSSEX COUNTY SPORTS PARTNERSHIP TRUST (ACTIVE SUSSEX) TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Attendees at Board meetings.. The Chief EXertiVe until 31 August 2024 vtss Mrs S F Mason MBE (retired). The Chief Executive from 1 September 2024 was MrA Statham. Mr D Gale attended as East Sussex Director of Public Health. Succession planning by the Charity enabled the Chair and Chief Executive positions to be filled by internal appointments. Three sub-committees are convened by deploying appropriately skilled members from the Board to discuss Human Resources, Governan (Finance and Legal) and Business Development (Marketing and Strategy Progress). Governance & Audit Committee.. Mrs D Whitney (chair), Mr l Da Cunha, Mr J Graddon and MrA White Human Resources & Nominations Committee: Mr T Howell (chair}, Mrs S Briggs {resigned November 2024), Mrs B Banton and Mrs C Gibbons Strategy Progress & Growth Committee." Ms A Pendlington (chair), Miss S Curgenven, Mrs S Rosso and Mr P Traynor (resigned June 2025) The EDI Steerlng Group supports the Board wth its approach to implementing the Diversity & Inclusion Action Plan (DIAP). In 2024125, representation included trustees and staff.. Mr A )ThIte (Chair and Lead Board Member for EDI), Mrs D Whitney, Mr N Chellel, Mrs G Finlay-Gray and MSA Nilmadhub-watson. The Board appoints a Lead Board Member for Welfare and Safety to ensure these matters re1ve appropriate consideration in decision making and policy. For the 2024125. the role of Lead Board Member for Welfare and Safety was held by Mrs C Gibbons. Financial Management Budgets are devolved to the Senior Leadership Team and other individual staff as appropriate. wtth monthly management accounts provided to all budget holders to enable ongoing finanual monitoring and control. The Board of Direclors and Govemance & 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. andlor provided support to. the following strategic groups and meetings: 1. Active Hastings Partnership Group 2. Active Rother Partnership Group 3. Brighton & Hove Active Aging Alliance 4. Brighton & Hove Active Children & Young People Alliance 5. Brighton & Hove Sport & Physical Activity Strategic Group 6. Active Sussex Children & Young People Forum 7. East Sussex Climate and Health Stakeholder Group 8. East Sussex Healthy Weight Partnership 9. East Sussex Holiday Activity & Food Fund Steering Group 10. Hastings Youth Partnership 11. Lewes & Eastbourne Partnership Group 12. Mid Sussex Better Young Lives Partner Forum 13. Newhaven Youth Services Infrastructure Forum 14. NHS Sussex Prevention Steering Group 15. Sussex Disabilty Sports NeOrk 16. Sussex School Games Steering Group 17. West Sussex HolidayActivity & Food Fund Steering Group 10-
SUSSEX COUNTY SPORTS PARTNERSHIP TRUST (ACTIVE SUSSEX) TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Reference and administratlve detslls Professional SeThices The following organisations provided se]$ to the Trust during the reporting period: Accountancy Carpenter Box, Amelia House, Crescent Road, Worthing, West Sussex, BN11 1RL Audit SumerAudit, Amelia House, Crescent Road, Worthing, Wesl Sussex, BN11 1RL Banking Barclays Bank PLC, Floor 27, Churchill Place, London, E14 5HP Human Resources & Legal Services Rix & Kay Gatekeeper Services. The Coutyard, River Vky, Uckfield. E. Sussex, TN22 1 SL Payroll Plummer Parsons Accountants, 18 Hyde Gardens. Eastboume, East Sussex, BN214PT Auditor In accordance with the company's articles. a resolution proposing that SumerAudit be reappointed as auditor of the company will be put at a General Meeting. Disclosure of Infomiation to auditor Each of the truslees has confirmed that there is no infomiats.on of which they are awa which is relevant to the audit. but of which the auditor is unaware. They have further confimed that they have taken appropriate stsps 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. QS Gblxw Mrs C Gibbons (Chair) Trustee Dated.. 11
SUSSEX COUNTY SPORTS PARTNERSHIP TRUST (ACTIVE SUSSEX) STATEMENT OF TRUSTEES. RESPONSIBILITIES FOR THE YEAR ENDED 31 MARCH 2025 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, ReF)Ort 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 finanaal ststements, the trustees are required to: seled suitable accounting policies and then apply them consistently- - observe the methods and principles in the Charities SORP: make judgements and estimates that are reasonable and prudent; state whether applicable UK Accounb'ng Standards have been followed, subject to any material departures disclosed and explained in the financial statements- and prepare the financial statements on the going concem basis unless it is inappropriate to presume that the trust will continue in operation. The trustees are responsible for keeping adequate accounting records that disdose with reasonable accuracy at any time the financial position of the trust and enable them to ensure that the financial slatements 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 iegUlar1tie5. 12-
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 2025 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 Unitwj Kingdom Accounting Standards, including FRS 102 The Financial Reporting Standard applicable in the UK and Repijblic ol Iland (United Kingdom Generally Accepted Accounting Practice). In our opinion. the financial statements.. give a true and fair view of the state of the charitable company's affairs as at 31 March 2025 and of its incorning resources and application of resources. for the year then ended; have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice., and have been prepared in accordance with the requirements of the Companies Act 2006. Basis for oplnlon We conducted our audit in accordance with Intemational Standards on Auditing (UK) (ISAS (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditoffs responsibilities for the audit ol the financial statements section of our report. We are independent of the trust in accordan wrth 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 responsibilrties 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 concem basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have perfomied, 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 respeci to going concem are described in the relevant sections of this report. Other informatlon The other infomiation comprises the infomiation included in the annual report other than the fInarla1 statements and our auditorfs report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial stalements 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 infom)ation is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwse appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to detemiine whether this gives rise to a materkql misstatement in the financial stalements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other infonnation, we are required to report that fact. We have nothing to report in this regard. Opinions on other matters prescribed by the Companies Act 2006 In our opinion. based on the work undertaken in the course of our audit= the information given in the trustees. report for the financial year for vthich the financial statements are prepared, which indudes the directors. report prepared for the purposes of company law. is consistent with the financial statements., and the directors, report included within the trustees. report has been prepared in accordance with aFplicable legal requirements. 13-
SUSSEX COUNTY SPORTS PARTNERSHIP TRUST (ACTIVE SUSSEX) INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF SUSSEX COUNTY SPORTS PARTNERSHIP TRUST Matters on which we are required to report by exceptlon In the light of the knowledge and understanding of the trust and its environment obtained in the course of the audit, we have not identified material misstatements in the directors, report induded within the trustees. report. 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: adequate and proper accounting records have not been kept. or retums adequate for our audit have not been received from branches not visited by us- or the financial statements are not in agreement with the accounting records and returns.. or rtain disclosures of trustees, remuneration specified by law are not made., or we have not received all the infom)ation and explanations we require for our audit- or the trustees were not entitled to prepare the finanaal statements in accordance wtth the small companies regime and take advantage of the small companies, exemptions in preparing the trustees, report and from the requirement to prepare a strategic report. 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 intemal 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 concem, disclosing, as applicable. matters related to going concem and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operatK)ns, or have no realistic alternative but to do so. Auditor's responsibilities for the audit of the financlal statements Our objectives are to obtain reasonable assurance aboLrt whelher the financial statements as a whole are free from malerial misstatement, whether due to fraud or error, and to issue an auditorfs 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. Irregularities, including fraud, are instances of non-complian 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 exient to which our procedures are capable of detecting irregularities. including fraud, is detsiled below. In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and non- compliance with laws and regulations, our procedures included the following= Obtaining an understanding of the legal and regulatory framework that the trust operates in, focusing on those laws and regulations that had a direct effect on the financial statements and operations.. Obtaining an understanding of the twst's policies and prOdureS on fraud risks. including knowledge of any actual, suspected or alleged fraud; and Discussing among the engagement team how and ere fraud might occur in the financial statements and any potential indicators of fraud through our knowledge and understanding of the company and our sector- specific experience. 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 speafic procedures to respond to the r5sk of management override. As a result of performing the above. we identified the followtng 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 Act. 14-
SUSSEX COUNTY SPORTS PARTNERSHIP TRUST (ACTIVE SUSSEX) INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF SUSSEX COUNTY SPORTS PARTNERSHIP TRUST In addition to the above, our procedures to respond to risks identified induded the following.. Making enquiries of management and those charged with govemance about any known or suspected instances of non-compliance with laws and regulations and fraud.. Reviewing minutes of meetings of the board and senior management; Challenging assumptions and judgements made by management in their significant accounting estimates- and Auditing the risk of management override of controls. including through testing joumal entries and other adjustments for appropriateness. Due to the inherent limitations of an audit, there is an unavoidable risk thal some material misstatements in the financial statements may not be detected, even though the audit is properly planned and perform1 in accordance with the ISAS (UK). For instance, the further removed non-compliance is from the events and transactions reflected in the financial ststements, 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.'Il www.frc.org.uklauditorsresponsibilities. This description fomis part of our auditorfs 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 auditorfs 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 DChA {Senlor Ststutory Auditor) for and on behalf of Sumer Audit Chartered Accountants Statutory Audltor Worthlng SumerAudit is a trading name of SumerAudltco Llmited 15-
SUSSEX COUNTY SPORTS PARTNERSHIP TRUST (ACTIVE SUSSEX) STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025 Unrestricted Unrestricted Restricted funds funds funds General Designated 2025 2025 Total Total 2025 2025 2024 Notes Income from". Donations and legaaes Charitable activities Activities for generating funds Investments 2,000 1,307 4,065 668,221 185,635 670,221 186,942 6,486 6,496 691,105 146,996 12,972 5,311 2,421 6,496 Totsl Income 8,917 7,372 853.856 870,145 856,384 haritable activities The development of sport in Sussex 21.721 24,419 883,191 929,331 849,598 Totsl charltable expendlture 21,721 24,419 883,191 929,331 849.598 Net (outgoing}lincoming resources before transfers (12,804) (17,047) (29.335) (59,186) 6,786 Gross transfers between funds {512) 4,464 (3,952) Net movement in funds (13.316) (12.583) (33,287) (59,186) 6,786 Fund balances at 1 April 2024 266,224 72,240 294,904 633,368 626,582 Fund balances at 31 March 2025 252,908 59,657 261.617 574,182 633,368 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 vlith the requirements for an income and expenditure account under the CompaniesAct 2006. 16-
SUSSEX COUNTY SPORTS PARTNERSHIP TRUST (ACTIVE SUSSEX) BALANCE SHEET AS AT31 MARCH 2025 2025 2024 Notes Fixed assets Tangible assets 13 4,316 10,193 4,316 10,193 Current assets Debtors Cash at bank and in hand 14 90,912 597,372 82,489 655,296 688,284 737,785 Creditors: amounts falling due within one year 15 (118,418) (114,610) Net current assets 569,866 623,175 Total assets less current Ilabllltles 574,182 833,368 Income funds Restricted funds Unrestricted funds Designated funds General unrestricted funds 17 261,617 294,904 18 59,657 252.908 72.240 266.224 312,565 338,464 574,182 633,368 The financial statements were approved by the Trustees on ... 23,d.. Swd£/ 37LS QS GbbGf Mrs C Gibbons (Chair) Trustee Company Reglstratlon No. 06166961 17-
SUSSEX COUNTY SPORTS PARTNERSHIP TRUST (ACTIVE SUSSEX) STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2025 2025 2024 Notes Cash flows from operatlng actlvltles Cash absorbed by operations 24 (61,204) (17,478) Investing activlties Purchase of tangible fixed assets Investment income received (3,216) 6,496 (6,512) 5,311 Net cash generated froml{used In) investing activities 3.280 (1,201) Net cash used in financlng actlvitles Net decrease in cash and cash equivalents (57,924) (18,679) Cash and cash equivalents at beginning of year 655.296 673,975 Cash and cash equivalents at end of year 597,372 655,296 18-
SUSSEX COUNTY SPORTS PARTNERSHIP TRUST (ACTIVE SUSSEX) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Accountlng pollcles Charlty Inforniatlon Sussex County Sports Partnership Trust {Active Sussex) is a charitable company limited by guarantee incorporated in England and Wales. The registered Offi is Untt 33, Sussex Innovation Centre, Science Park Square, University of Sussex, Falmer, Brighton, BN19SB. The company is limited by guarantee. not having a share capitsl 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 ststements 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 Golng concern The financial statements have been prepared on a going concem basis. The truslees 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 concem basis in preparing the annual report and a¢unIs. 1.3 Charitable funds Unrestricted funds are available for use at the discretion of the trustees in ftjrtherance of the objectives of the chartty. Designated funds comprise funds which have been set aside at the discretion of the trustees for SFEcific purposes. The purposes and use5 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 or grantors as to how they may be used. The purposes and uses of the restrided funds are set out in the notes to the financial statements. 19-
SUSSEX COUNTY SPORTS PARTNERSHIP TRUST (ACTIVE SUSSEX) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accountlng pollcles (Continued) 1.4 Income Income is recognised when the trust is legally entiued to it after any perfomiance conditions have been met, the amounts can be measured reliably, and it is probable that income will be reIved. Donations and legacies are recognised as incoming resources when there is eviden 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. Investment income relates to interest receivable on bank deposits and is recognised in the financial statements when receivable. 1.5 Expendlture Expenditure is recognised On there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in setuement, and the amount of the obligation can be measured reliably. Expenditure is classified by activty. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activty. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activty are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset's use. Govemance 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 inttially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impaimient 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 Computer equipment 3 years straight line 3 years straight line The gain or loss arising on the disposal of an asset is determined as the difference beeen the sale proceeds and the carrying value of the asset. and is cOgnised in the statement of financial activities. 1.7 Impalrment of fixed assets At each reporting end date, the trust reviews the carrying amounts of its tangible assets to detemiine 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 equlvalents Cash and cash equivalents include cash in hand and deposits held at call with banks. The Trustees seek to use short ané medium temi deposits where possible to maximise the retum on monies held at the bank and to manage cash flow. -20-
SUSSEX COUNTY SPORTS PARTNERSHIP TRUST (ACTIVE SUSSEX) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accounting policies (Continued) 1.9 Flnancial instruments The trust has elected to apply the provisions of Section 11 'Basic Financial Instruments, and Section 12 '0ther Financial Instruments Issues, of FRS 102 to all of its financial instruments. Financial instruments are recognised in the trust's balan sheet when the trust becomes party to the contractual provisions of the instrument. Financial assets and liabilities are oftset, 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 setue 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 re1vable 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 Retlrement beneflts The Local Govemment Pension Scheme (LGPS), administered by East Sussex County Council, had one active member and ten deferred members, being fomier employees, at the prior year end. During the year the LGPS was subsumed by the University of Brighton as of Ihe retirement of the fnal active member. The following policy applied to the prior year end but 15 no longer applicable. Under the definition of the LGPS is a defined benefit pension scheme and is able to idenlify the tharity'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 charity. Any movements in the asset or liability between balan sheet dates is reflected in the statement of financial activities. 1.12 Leases Rentals payable under operating leases. induding any lease incentives received. are charged as an expense on a straight line basis over the temi of the relevant lease. 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 carying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experien and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and undedying assumptions are reviewed on an ongoing basis. Revisions to accounting estimales are recognised in the period in which the estimate is revised where the revision affects Lmly that period, or in the period of the revision and future periods vthere the revision affects both current and future periods. 21
SUSSEX COUNTY SPORTS PARTNERSHIP TRUST (ACTIVE SUSSEX) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Critical accounting estimates and judgements (Continued) Key sources of estlmatlon uncertalnty Local Government Pension Scheme The present value of the Local Govemment Pension Scheme defined benefit liabilty 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. wll impact the carying amount of the pension liability. Furthermore a roll forward approach which projects results from the latest full actuarial valuation perfomied at 31 March 2022 was used by the actuary in valuing the pensions liability to the point at which it was subsumed by the University of Brighton. Any dIfferenS beeen the figures dertved from the roll forward approach and a full actuarial valuation would impact on the carying amount of the pension liability. Donations and legacles Unrestrlcted Unrestricted Restricted funds funds funds General Designated 2025 2025 Total Total 2025 2025 2024 Grants receivable for core activities 2,000 668,221 670,221 691,105 Grants receivable of £567,439 (2024: £691,105) were restricted and £2,000 {2024.' £nil) were designated. There was no unrestricted donations and gifts in the current or comparalive 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 actlvities Unrestrlcted Unrestrlcted Restrlcted funds funds funds General Designated 2026 2026 Totsl Total 2025 2025 2024 Sport England Coach Core East Sussex County Council NHS England East Sussex Healthcare NHS Trust Opening Schools Play Their Way 580,692 1,250 60,000 580,692 1,250 60,000 604,470 23,735 15,000 47,900 2.000 2,000 23,779 2,500 23,779 2,500 2,000 668,221 670,221 691,105 -22-
SUSSEX COUNTY SPORTS PARTNERSHIP TRUST (ACTIVE SUSSEX) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Activities for generatlng funds Unrestricted Unrestricted Restricted funds funds funds General Designated 2025 2025 Total Total 2025 2025 2024 Event tickets Workshop Fees Other fundraising activities 2.190 575 3,490 2,765 3,490 231 2,149 10,040 783 231 2,421 4,065 6.486 12,972 Income from events tickets of £2,190 {2024'. £1,384) was unrestricted and £575 (2024.. £765) was designated. There was no restricted income from the sale of event tickets in the current or comparative period. Income from workshop fees of £3.490 (2024: £10.040) was designated. There was no restricted or unrestricted income from workshop fees in the current or comparative period. Income from other fundraising activib'es of £232 (2024: £433) was unrestricted and £nil (2024.. £350} was designated. There was no restricted income from other fundraising activities in the current or comparative period. Charitable activities 2025 2024 The development of sport in Sussex 186,942 146,996 Analysis by fund Unrestricted funds- General Unrestricted funds - Designated Restricted funds 1,340 1,307 185,635 145,015 186,942 146,996 -23-
SUSSEX COUNTY SPORTS PARTNERSHIP TRUST (ACTIVE SUSSEX) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Investments Unrestrictsd Unrestricted Restricted funds funds funds General Designated 2025 2025 Total Total 2025 2025 2024 Interest receivable 6.496 6,496 5,311 Interest receivable of £6,496 (2024-. £5,311) was unrestricted. There was no designated or restricted interest receivable in the current or comparative period. Charitable activities 2025 2024 Staff costs Depreciation and impaimient Other costs 545,664 9.093 149,908 466,440 8,021 130,591 704,665 605.052 Grant funding of activities (see note 8) 124,220 149,381 Share of support costs (see note 9) Share of govemance costs (see note 9) 64,988 35.460 55,048 40,117 929,331 849,598 Analysis by fund Unrestricted funds - General Unrestricted ndS - Designated Restricted funds 21.721 24,419 883,191 29,328 30,198 790,072 929,331 849,598 Grants payable 2025 2024 Grants to institutions.. The development of sport in Sussex 124,220 149,381 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. -24-
SUSSEX COUNTY SPORTS PARTNERSHIP TRUST (ACTIVE SUSSEX) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Support Costs allocated to activities Total 2025 Total 2024 Staff costs Rent.. Universities of Sussex and Brighton Insurance Governance 36,619 24,908 3,459 35,460 35.380 17.048 2,620 40,118 100,446 95,166 2025 2024 Governance costs comprise: Staff Costs Accountancy services Legal fees Advertising 18,017 12,810 3,813 820 17,440 11,340 9,427 1,911 35,460 40,118 Included within accountancy services is £8,525 {2024-. £7.750) of fees payable to the charity's auifjtor for the audit of the financial statements. The expenditure for support and govemance costs basis of allocation are all direct, except staff costs which are based on time spent. 10 Trustees None of the trustees (or any persons connected with them) reIVed any remuneration or beneffts from the trust during the year. During the year. expenses of £108 {2024'. £nil) were reimbursed to a trustee relating to travel costs. 11 Employees The average monthly number of employees during the year was.. 2025 Number 2024 Number Sports development Administration 12 12 Total 13 13 -25-
SUSSEX COUNTY SPORTS PARTNERSHIP TRUST (ACTIVE SUSSEX) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 11 Employees (Continued) Employment costs 202S 2024 Wages and salaries Social security costs Other pension costs 508,252 45,178 46,870 438,355 38,233 42,672 600,300 519.260 There were no employees whose annual remuneration was £60,000 or more in the current or comparative period. 12 Taxation The charity is exempt from taxation on its activities because all tts income is applied for charitable purposes. 13 Tanglble fixed assets Flxtures and rittings Cornputer equipment Totsl Cost At 1 April 2024 Additions Disposals 3,496 24,364 3,216 (13.421) 27,860 3,216 (13,421) At 31 March 2025 3,496 14,159 17,655 Depreciation and impaimient At 1 April 2024 Depreciation charged in the year Eliminated in respect of disposals 2,330 1,165 15,337 7.928 (13.421) 17,667 9,093 {13,421) At 31 March 2025 3,495 9,844 13,339 Carrying amount At 31 March 2025 4,315 4,316 Al 31 March 2024 1.166 9,027 10,193 14 Debtors 2025 2024 Amounts falling due within one year: Trade debtors Prepayments and accrued income 548 90,364 42 82,447 90,912 82,489 -26-
SUSSEX COUNTY SPORTS PARTNERSHIP TRUST (ACTIVE SUSSEX) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 16 Credltor&: amounts falling due within one year 2025 2024 Other taxation and social security Governmenl grants Trade creditors Other creditors Accruals 12,303 67,629 7,976 1,870 28,640 18,691 45,000 20,400 706 29,813 118,418 114,610 Govemment grants are made up of £45,000 (2024.. £45,000) deferred income from East Sussex County Council and £22,629 (2024= £nil) from Sport England. 16 Retirement benefrt schemes Defined contribution schemes The trust operates a defined ntribUtiOn 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 profft or loss in respect of defined contribution schemes was £46,870 (2024 - £42,672). These costs have been allocated to restricted funds Deflned beneflt schemes The Local Govemment Pension Scheme (LGPS) is a fvnded defined benefit pension scheme, with the assets held in separate twstee-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 Counal. The agreed contribution rates for fLrture years are 17.20k for employers and beeen 5.50h and 12.50h 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 August 2024, the date it was subsumed by the University of Brighton. The present value of the defined benefit obligation, the related current Sel¢e cost and past servits cost were measured using the projected unit credit method. As disclosed in the trustees report, the University of Brighton 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. Following the subsumption of the scheme in August 2024 no assets or liabilities remain with the trust. Key assumptions 2025 2024 Discount rate Expected rate of increase of pensions in payment Expecled rate of salary increases RPI inflation 4.95 2.90 2.90 3.20 3.05 -27-
SUSSEX COUNTY SPORTS PARTNERSHIP TRUST (ACTIVE SUSSEX) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 16 Retirement benefit schemes (Continued) Mortality assumptions The assumed life expectations on retirement at age 65 are". 2025 Years 2024 Years Retiring today Males Females 20.8 23.8 20.9 23.8 Reliring in 20 years Males Females 21.8 25.4 21.9 25.4 Amounts CogniSed in the prorrt and loss account.. 2025 2024 Current service cost Net interest on defined benefit liabilityl(asset) 10,000 (20,000) Total costsl(income) (10,000) Amounts taken to other comprehensive income." 2025 2024 Actual relum on scheme assets Less.. calculated interest element {124,000) 74,000 Retum on scheme assets excluding interest income Actuarial changes related to obligations Effect of changes in the amount of surplus that is not recoverable (50,000) (46,000) 535,000 Total costs 439,000 The amounts included in the balance sheet arising from the trust's obligations in respect of defined benefit plans are as follows- 2025 2024 Present value of defined benefit obligations Fair value of plan assets 1,134,000 (1,669,000) DeficiU(surplus) in scheme {535,0001 Restriction on scheme assets 535,000 Total liability recognised -28-
SUSSEX COUNTY SPORTS PARTNERSHIP TRUST (ACTIVE SUSSEX) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 16 Retirement benefit schemes (Continued) Movements in the present value of defined benefrt oblwations." 2025 Liabilities at 1 April 2024 The defined benefit obligations arise from plans which are vtholly or partly funded. Movements in the fair value of plan assets." 2025 Fair value of assets at 1 April 2024 The fair value ofplan assets at the porting period end was as follows." 2025 2024 Equity instruments Debt instruments Property Cash 1,146,000 248.000 251,000 24,000 1,669,000 In the comparative period, the criteria for the recognition of the surplus as an asset as describ in note 1.11 was not rnet. The actuarial gains on the plan liabilities were therefore restricted by £535,000 so as not to recognise the surplus. As detailed above. following the subsumption of the scheme in August 2024, no assets or liabilitie5 remain with the trust as at 31 March 2025. -29-
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SUSSEX COUNTY SPORTS PARTNERSHIP TRUST (ACTIVE SUSSEX) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 20 Operating lease commilments Lessee 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: 2025 2024 Within one year 14,969 14,256 During the year, the Trust made payments under operating leases totslling £19,008 (2024.. £17,642). 21 Related party transactions There were no disclosable related paty transactions during the current or comparative period, other than those included wthin trustees note 10. Remuneration of key management personnel The key management personnel of the charity compromise the Chief Executive, Head of Operations and three strategic Relationship Managers. The total employee benefits of the key management personnel ofthe charity 2025 2024 Aggregate compensation 260,761 269,800 22 Share capital and control Sussex Country Sports Partnership Trust is a company limited by guarantee and has no share capFtal. No one member has overall control of the charity. 23 Analysis of changes in net funds The trust had no debt during the current or comparative period.
SUSSEX COUNTY SPORTS PARTNERSHIP TRUST (ACTIVE SUSSEX) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 24 Cash generated from operations 2025 2024 Deficit for the year {59,186) 6,786 Adjustments for.. Investment income recognised in statement of financial activities Depreciation and impairment of tangible fixed assets (6.496) 9.093 (5,311) 8,021 Movements in working capital". (Increase} in debtors (Decrease) in creditors Increase in deferred income (8,423) {18,821) 22,629 (19,487) {8.0871 600 Cash absorbed by operations (61.204) (17,478) -35-