mpttny rt8iStraLiun YEumb-. Q7832841 Ci)artl>' ILEislrdlmnUll', l E45515 Federation of Disability Sports Organisations Limited (A minpan>' lim¥ttd b). Su&tc) Amual Rryjrtand I'Irr10l Statrtr the YwLThled.11 Matrli 2()24
FcderAtion OI Disahility Sports Orga[aliT4 Lamiied Contents TiusL¢es' Ilepnrt Ito4 Sial¢nient orTnl¢Cl %¢yM.sibilitiL3 IntIldCn ExY>ineJ"s Xep<¥t biat¢ment ofFinaTJ¢iaL A4v¢i&* lialancc ShccL Noks ih¢l.iiiancial Sidl¢Enellls 9iv21
Fed¢rxtiO of Disxbiliiy Sports OrgMisaii0 Limittd 'I'ru%te&%' Repurt ThL IiiiSIttS: arc dircrltsr fLY PLE4&tS ol. eDmpan} 184iY, present tbe anmial rerI ellr iyith Ihe inathp&I i4fiiemeni> ol. rhe drrthblL uJmp&ny Ei)r Ihr tre&r en(l¢d 31 Mai'ch 2(124. UbJeeliv¢s a¢livttk Oljjeth oAd ThL' I)bjec of Ik org*AÈsaEion JlLall be Iht reli¢l' ol. dI¢d peiypL¢, ni p4niculv (tMt nut w is b) lithit the ILILtalily vf Ibi li)ri¥t)ia¥) thrwgEL pr11 Lif th¢ r#reatiCJna] activi1 an(1 &p)r¢in2 taL'ililic¥ lijr Ik. bLZL'fil ul. ld pixylL. 8ITDCtui'e. govtnjxnet and minlgernellt Ref¢reD¢¢ Aduinistixtiv¢ Del45 Tiltee5 Dr J PKPIyIh-sth11h l)r l) IlTr H F. aalLY, TILIISUTiT K11 Il&Ler ()iii.- J Ruts¥LII alriOn f4Ad l.,ife Ipreiiiknt I, l)aJnJni% R Ety(kL Sctt¢tAry Principal olf% Dttthale Ar¢ I)11th AVUe Wakcfickl W¢sL I'orkshirt (pAnY Itegistratioi Nunber 07£32841 1 I4S525 Pagc I
FcdeNtion ofJiisAbiltty Sports 0]Eani5ations Ldmiled Trust¢¢b' liep4) Annfjal Report of the TrwS¢e$ Period 21)23-2024 CiovernAce, xnd Managexyenl The Fedei'ation of fjisability Sports or1]iSalI(1Thti tTading &q Dis&bÈliry Sport Yorksliire (DSY) 15 cII8Tity and a chRritdbE¢ limited by guardnt¥L', gvi)vimcd by ilq Articles of Associ&tim The Board vf"I'rICcS oveee th¢ thslTily'¥ SttaEe8ic directioll li1 fjthiiicial su&dinabilily, mL"ittng quarlcrly 7 ¢wr¢ eixnpliance pro&TQgS Ic)warth orBaiiLs&licxI ¥col5. Obj11v¢S ArtiviÉks lkn chdrily's obiecliv&s En[li fowbyd cift PTh)mi)littg pE}ysi1 activity and inclusive spts for disabkd individuals rnss YO&.biTc &nd the Huniber. Key 3Ctivilies during. itt'lv(l.d ¢ommuttily .8poris &4 8portiiig Flittll,. and thL TLÈurn iTrFl annual tLSY Awards, )tth ld n(rt Ire dcliv¢red face40-face since 201 8. Aehlevemeiits and PerfoiTran¢¢ Spvrting Projttt Sporti1 Futu$ is an tÉ1r&r¥x¥ iniEia11ve thr1817 key collaborative partnejslllps with prOtloal sports foundaiiorks deliver incliisive: coJnn)unity-dTiv¢n ¢mploygbilily Ir&inifig prt)gratninL& 'lhe pr(Jiecl focuses on elnpowering disabled )'oU1 Ople 5POrt: providin¥ oEyrntunitie5 for personal dE.11m skill-knilditi& s(£ial ioclusi Soine excellenl programTnu [k pl8ee the 2023r24 year. with OFg&ni&iIios such Rotherham Tilans, FeMtherJttrAt I{ove Foundattoo, and Club DDncasler Foiindalion. Aiross il I5-Ck period of theiiied sessi(xts. our coliorts IDLTrk part in work eXperie[e %vithni grouiTrdskeepil mlia. htL4'pilality ¥v¢nt plartning &nd m2tt8gemenl, fundrAiging, 1tt2rkdiEtg and ¢0aL'IEi. lil rffle a few: while ks0 earning. qualificdtivns iTt I*iTYt AiQ 4tyJ F(K7d Hy&Tj¢n¥ Levcl 2. Of OUT coIKJrtS, indiwdual.g dcvLloped a love fnr volunteering cOnÉiii dThing so, bum¢ &Min¢d rAid employme4it with the clubs Ilw had enjoyed wluFEtecriDbf Witl Nnd ¢mvU onto o)Ilege edutIoLI cou t() s%udy dis¢ovcfLd whi le cm programme. tCh h150 rnis¢d fund% lae4l chl[leS thfOU8h t1 ruiming of & Pop-iw café, putting their food Iiygiene certifKale to Ecod use. Th¢ ww.d¥ dtin&ilLd Lts Lharilic¥ hy ek Fdrti¢iPants" vf Each coho b¢nefii8 for ()ur parlners incEuded confidence ni d¢v¥lupinLr furtlKT work on the inclusion and the availability of trained voJunli¥Tb Ic) .9VPP()rt ihe eltsh.
VcdL'ration ot'l)i8ability bports OrgauisatiTrll5 LinJitLYI
Truslee' Report
Th¢ IKSY AvArd¥ 2014
TEie AnrHial DSY Aw&rds event recosiiises the ad)iev&nenÉ5 of disa peopl¢ and vc)lunliiT¥ wiihin
disibilily %POn 8Cfi)$8 Yi)rkhire. L)n M>rth I, al lh¢ k.Ilnd Rnad C:cnitnary P&vÈlÉon in Leed5. we h05t¢d
284 atteyx]ces and recognised 15 winELers aci'oss I I cafrgoi'ies. Theie werr 171 fillltastic n(Kllin&Li(Jn%,
¢165L'YS¢'d by i)UT in¢kp¥TrIl¢nl.jv(l&' dn<1 whiiilLJ d()wn li) final fcw. using 8 scrIEk8 sMpAll lo
ensure a fair process. Chris Iliii)l-Skelley: & Paralympic Gold Medalist iti the di5¢1pli¥ L?Iyigyall
impair¢d Judv, pt¢d th¢ lit"¢tllne lb]v¢nl aw4ird on IPK. TJigphE.
inJn¢ial ¢iublainubility anql Re8or¢¢ IY¢velopw¢q(
A chae in leadership took p18ce in January, with Ihe appointLnent ol'a Chi¢t Exrcutiv¢ (Irracet (CEO)
to develop a 5h'ategy directioxi ot'ttai'el, while a6hievin¥v sustdinabk finarxial praclices and Te-
unehing key ptijitets.
Throi1¥)Ut the )raT, we hard on la developmei]t oÉ'severdl llew k¢y nfwtsrk u) b
delivered in 2024-21J25:
Aellvs Inthsive Sport Fogtivals
Th¢. Autivll lkn4liyals', nLv4 ic)fftmkEnily Lvertiq adaNive aiid iiiclusive sports suth whc¢Lhair
askeiFAII, beCl4 goolb811. The festiY8Es Iiim is lo elge dNbled individLwlg and iheif famslÉes
ac1SS Ilie YoÈshire and the 14umber ie¥ricFn, profiiuling phy%ical aciivity and social IlUsio With pEan
expand scmsq ttie wider iegioEI, tlie festiv&ls aim to develop Pdrtnership¥ wilh local %clKJols, clubs, and
coiniiilinity orgaJ?itiO1S ensuring bioad access and impa6ilul ¥Kp¥ricnce% for p&rtiCiPW( its.
clÉv8 Sclkn)ol Sports PgrtDei%hip
School engggemenl to generate iiicon)e for di&ibility-specAtic LoaLhinyi, Icmchcr CPD training.. and
bespce seThAces for SEND puplls iii bo*h niAiiislreAin and SE.11111$1
DSY?s Young Leaders Iyetwoi
We c0ftyritttd to OOig Vh)rk on 1he developneni of I1(%h•p npwrtunitits for d6sAbkd yoyn
people aged 16-_J5, 5UFvorfii4T
FederaÉioii of l)isxbility Sport8 Organistion% Limited Trustees, Rep)rt 11( hane1 Revlew ' I&nI$ll1Oll's til7ng p)rtfolLO rem47illS divers¢, with $ignif&nt contributions tirrfn fjlobal'b Mak SoEne Dac)i (CIMSN). Brea5 I"tLL%I, attd The National LuttLTy C:mmun7iy Eiund VÉ8 their 'Rearl)tng C'.ommunilies' fuiidinbi th(Ync &$ iell a5 spollbQtship fc)r cvenlq like lie DSY A'd& CK4rtiiiued tundinLJ aiid Operati1[ EATir1eney &i'e WIAt1¢S for s(L%laintng IMCt, Approved by ilie tnt*cs ol.the clwiry on 12 2024 s1cd its bel)aleby.' J Russell Mllf.: ChairywsoTr alld l.ifE PrL7xlcnl Po£e 4
FaleratioA of Disability Sports C)rgallisa1iiJ LEmitsd -8tstL'ment df Tru%tee%' Respoll%ibi]ilieg 'I'h¢ tryes (Th,ho aye O10 dle dÉTedoT5 nf 1ederlOn of I)ibill&v Spurls OrVniS&tiOrts l.iibited f()r Ihe piryj0s of ¢oMtkYry la.} are rttEKk%thle for PVq)aring thc InL%'eS, TLyorl ttrjd Ibc linaTh¢ial Stat¢DtE iiTr accardaE]LL iYiikL rh¢ I InitEd KiDBdoiii Accounltng %taTrdai'ds (L'nitLxi Kmgth)rn Q¥TretY .4¢cepkd Ac£Trwrtitsg PrdL4lL) &nd &ppli¢&hle l#. ld I'eElllaliTht)8. Compftny14w reqiiires the o'u<¢s to prqxv¢ fit01 3tatrnKffjts ti)T c¥Lb )'¢8r. Urnder c(gnipany lai IhL' livtsl¢xy mwst nol ¥pwv¢ fjTrAn¢i&l g&lem¢nrs Iirbl&s% att ti¢tl tFhrt ihcy give * Irue and fair viciv (if IhL NllllL ol'alTairS ol'ihc hri(s61¢ comparty srtd of ils inwining dppliLYLion o(reSAr¢Cs. inclvdiiig iLg inwiTJL IIDtI ixFThdtlurL JOI iEwi p¢riv(l. In pi'¢ppriThg tlies¢ finwiciJ] sÉatctna)t% ihL InEJi¢¢S ai¢ Nuired m.. ts¢le4 5uitsbl¢ a111¢ll)s pol¢¢i43 ad apply thelli cnnii.4tuitl}? I)b¥C ihc inLipI&s lh¢ L'.haritieE S1)111): t)iak¢ jud8eJneJits eKtm8t£s ihai tEa%(JndblL Jnij pru¢kTrL sratE ivhcÉhLr applic4th1L IIK AcwiiEJlin¥ Sl8ndtir(Fs b¢en fol1ryM. 14> ntsitti&i deportur&% di5clnged aixl explaii)cd ii) thL linatJLial st¥lLTrluliS- #nd PrarC tk. linancial xwcmcnis gOiA2 con) llnIe it )% tnaEvUwic lo prGsume that thr L4wi¢abl¢ CUmnY wiu ¢oniiAU¢ tsk5i11¢55, 'Ih¢ InksEK% YegKsnsi7sle hi. kccptnbv &dwualL rOrdS tliot are rArffiCiLTrI lu ¥lyJ4Y and ¢xplaiii the ¢hr4rsi&ble )inpa)i)l Ir8V.kti¢1& dt]d dibLlo¥L igilh N'%8onabl¢ iccuroc). at 3n>' tilllL ihL firtthti&l rx)siiioii of the clwitobl¢ wn)p8n>" aiid ¢t)4ble tliem to ai.%UlL ihal IhL linxn¢ial si&iemeni% {niS1). wil thi Cornpani¢5 A¢1 20IlCJ, 'rh¢y 0} ieswnsible for laftguarding IhL' dSbLl¥ vE"Ihe ¢harit8ble ¢oryipaiiy and hL7kCC fvr EakiTrg rt&9)iial)le eps for Itt¢ pr•'eThtiw ad 44eth£tknn (if fT&LxI dtxl uihL iWlil&riiies. Apwov¢(E by (h¢ of th¢ ¢harity 12 fJEcunFxr 224 dAd sist1 Lm its I1 b).: 3 Russe Clwlq)er)rt& LAfÈ PJbFL S
FcdL'ralion of Disability Sports OrganTSatinns Limiied Indcpendeni Examiner's Report to tbe Tru5tfos of Federalion of Disability srts Organisations LAmited I rep)rt to thc charily IrusE on my cxamilI0ft of the ofthc thari(y for the year endcd 31 2024 which are.sd uul un pages 8 10 22. Re>p¢¢¢fve responsibilitles of lrnste¢q Ind eJawiD¢r As the charity's trublees of l.'ederntion vl" Disability SrKtrrLs ()rBani.tiQTh5 LimilL¢J (und also its directors for the puriKJw Df ¢omp8ny law) y()u arc ThnSible for the prq)aration uf thl aLwunts in accordance with the rcquircmrnts of the C.'ompaniLY Aa 20()6 ('the 201XS Acf). Haying yalisfied myself that thc accounts of l ederatirTrn nf Disabilily Sputts Orgnisa¢ions Limited are not rwired to bc audilLxl undef Part 16 nf thL 2006 Act and are eligihle for indcpcndcnt LXtmlnatio I r¢porl in resped of my examination vfyour ¢h8rity'.% account¥ (wried out under section 145 ofthc ChariliL7 Aci 2011 ('Ihe 2011 Act'l In Lanying oul my examination I havc folk)we4J the l)irectirfvns given by thc ChaTiiy Commion under s¢¢¢ion 145(5)(b) ufih¥ 2011 Acl. Independent eximiner'y Jlalemet I havc complLlcd my examination. I confinn that no maitsrs have wm¢ to my attention in connedion with the examinaiiL)n ¥ivin8 me cause to hclicvc: l. accounting rL'Lor(Is wef¢ r1 kept in re5Ct of Fc(kTats)n UA" Dibabijiiy SprL8 Or88llisAiions Limikd A8 rcquircd by sLLtion 386 of ihe 2006 ACL" 2. the do not with Ihos¢ records: c 3. thL aLLounts do not comply with thc aLxyJuntin¥ rLyuirements of sedion 396 of ihe 2(Kkn Act other than any rcciuirement that the accounts givc & 'iru¢ and fair Vie which is nol a mailer wnsidered as part of an indepthn¢ ¢xominotion' OT 4. th¢ accounts havc no( Freparcd tn accordance with the metlM)ds and principles of the Statement of Kecommended Prncti(t' for >)un11n£ and rertIng by ¢hariti¢s [oppli¢&ble to thgrities preparing th¢ir fKcounts in accordan¢i with lh¢ Fin8ncial KeFortin8 StandArd Applicoble in the UK and Kepublic of Ireland (I.'II$ 102)]. I havL nu concL¥ns and have Come acmw no othcr mattcrs in conncclion with thc cxaminalion to which attcntitin bhvuld be drawn in this retKJrt in ordcr to cnablc a prupLr undLTYtanding ul thL aLLX)unt& lo t. [lLhL. uy Smith l.'CA The Mill at Scott I lall 44 Potternewton IAount 1.,87 2DR 12 DcLX7nbLT 2(124 Thc noiLY on pa¥¢y 9 lo 21 forni an intrgral FArt ofthes¢ fummcial Pa8¢ 6
edtra¢i¢)n (bf I>Esability 8w)rts DrxanitiIIQS Limlted (StslemeB uf FinxnciAI AdÈvitie% ftsi. the Veir efided 31 Marck 2024) Iliicludixg Income Expeiidilure Aceounl Stateinent of Total Ilccoxni¥cd GaiAI8 aibil Lnit¥tricted fand¥ Rtslriekd fMAMIs 2424 locoJDe Ii,iidohMntK(5 fromj: Donaliuns le¥atiiLX 93,798 'J'oi#l iu¢oni¢ -31.19D 61608 li xpciirtilwre ott: (..hLÉAbJ¢ aclsvili¢s (SO.S.31J) (52.571} (103,IIY7) {50:536) (.52.571) (103.107) TriLI (expertdiitht¢) fJd¢omt n)DNLyllL7LI in lijnd (19.346) 10.037 (Y,109) (9.309) "rotal fS Ixovglkt knvard 'ral fitsjs e&ttitd kjtwtrd 32,916 .1,851 CJ2,767 39,888 Utsteslrkted lieltricte fLmds Total 2023 L£0¢ Jnd b.nd•wments from: k8xes 9J6G 602U2 C)9.562 T¢)([ inwn)c 9360 61)202 69,562 Expendilurt OA: C.haritAble aeÉivities <25J)11) (46,499) (71J12) Total eXrdituTC [25,01)) (46,499) (71,512) Net iD¢om¢ l (¢%17th) (15,f)53) (1.95U) NLI movemerti in £)dS (15.651) 13,703 (1,950) Re¢ffjoeilhilioo •f ToE41 fu1$ bwu&Sit fdr Tot fiuxls carri¢d fon4wd 48,569 32,916 l eTr.l411 64,717 15 29,851 2.767 All of ihecharity'% acÉkvÈii¢J thyil'e Irfftn ¢ontiJiuing ryLrali4J)s durins the 2Tr)rJif' ptti( 'lkn funds bi'eakdc>wTr f¢¥ 2023 an(E 2V24 15 SIL0 in ni)Ic I S. The n]1 pagc% 9 lu 21 on intcerml PHTL ol'the%e fIrcId1 A&l¢m¢nts. P#¥t 7
Federatii)n (If Di¥ability Sports OrEanisxtions Limited (Slale1¢t i)f Firrtancial Attiviii¢s for the Ycar ended 31 Mxrc& 2024) B&tMftte Sheet 2924 20 N¢rf¢ fLx¢d issets 'rangibk 94sets 12 710 2.l2(y C:urTent l)ebto Ca¥tL &L bonk and in hgnd 13 659 7.082 .5.1,840 61,522 (rltTI- ArnAuiJts fBlkn% withiti Ot y¢Ar 14 (881} curreAt 54360 60,(41 Nel 62.767 FuAds of ilbt ehrlty.. Kutrieted iacome fuTrJJ Il&ili'icicd fifftd&" 39.¥88 3r1et¢d Inegrn¢ ¢lln¢l% lJnrLiIriLtcd E3.fj7U 32,916 TotAI fuDdJ R5 53.4S% 62,7fy7 l.'or the financial year ULdiTJg 3 E Mar¥h 2024 ehariij V•XS eniiiled lo &xemln Irfmn a1{ scoiion 477 ofihe Lomponies A 20tJ6 IatIng to L(TrmpdtllL 'I'he member.s have nol rcqiiirLxI thr LawLlY ohain I411[ iLs" for ihL y in in 3CCOTdancc 74.ith 476: The dire¢oi's n(bledge tlieyr rL$rA)nsibilitics for compbrn8 ivrth requirements ¢hf Act whh resi1 to 07tliE lEC()i¥ &TEd IhL FfLpMruliun UA"XLL¢)unls. 'lJKs¢ a¢ww)LS have Iwi Trcd in th¢ rsivrrd ¥pEicMblc to ci)mpiiii¢% .EJthiect to yie &mall oompt4ites J'e&ime. ThL MICertIS on PAg¢S 7 ÈO 22 8NxTrv¢d lry th¢ tNstre4 AithrisLd Ivr on 12 r)LL'cnibLT 2024 ¥nQ si£a¢(l on iILeÈr b¢h4lf by: MliF. C.'haiy.4ThI and l.ifc Tbe no¢es on page5 1)10 21 forni am in[r01 pan of these rj1wl&l Page 8
edtraii)n Df I)isability Spnrt% C)rxani%4tinL% Limied Not¢8 lo the FinaAc&al Staiemenis for tlie Year E#iled 31 March 2tr24 I C'.hthrity xtt 'rhe elb)rtiy is limiied by gurHnlLX', inwrpuralLX] io EngTland. (1 ionst4Utnily (kb&s hai'e capilal. EaL'b i)t' Ihc Irii3tL¥ liublc L(> (cl[LUle &rJ cxcL£din8 £1 I(JV'&nE¥ IhL uL-Ihe knhariiy in th¢ ¢vent of li4uidalio 'I'he othlre88 of it% ve&i#tr&l ()ffi¢e Ls: L)etihak Ar¢ IknliJl¢ Avenue Wakefield W&Q YnTk.shiTe WF29EF Thrs¢fman¢iaL a¥lements Mtr¢ owIlLorisL issue b) tb¢ on J21)e¢emkw 2G24. Sunimsiiy of liwilfnt coUnting W>1leS aRd key estimate 'Ili¢ pr•n¢4)al a¢c¥JutIII8 11[¢$ 4pplied in the i)reparatirsn nf tlie4e finaiKial.4t&lL7EiukL5' arc 5eL belo¥¥. 'I'hd poli¢i¢s h&v¢ been consisto)tly akwlia 411 he y¢ar8 wlL8s 1C ¥(1(1, ThL" sthieth¢nl> havr betn Ptepare(l ITh accordance Acc4)wtiiig RlIrting by chlties. SthÉiinLl 4JE' PrJbliuL &ppli14bli lu chai'i]i¢> pi'ep&rins tb¢ii' Ikcc4)un% in aLLUtdaTrcL V4iih ihe Finanual Rep)Tling &pplitsblt irt lh¢ LIK artd Repb]I¢ of Irelartd (I<R8 102) (clfcL'Ci'¢ 1 Svlmtary 2t)l5) {Chttritics SORP IFRS lQ2)), Ihr FiTh&n¥i&l Keporting Siundai'd ai5pliuhle iji tbE ITK 2&NI RUbli¥ of irela¥)d (I'.RS 102). ley alsi) tthttply w'ith the L'.oÉnp&nies Aci 2i)Uti tst)d C.hai'itio% Act 2rJi i. BAsis of prepaJ7tio F'ederation orD3b(lItY %) (hEaiii&di05 LimilLd mLrts' IkliEJi¢iOn rif a public entity un<kf FRS lQ2. A&ieL% )d liabÉlitiu% wc ioili&lly 'V¥]¥1 a( hIoritl ii'nwioai v4lue unlLs% othL7WiXL Xtaitjj i th¢ Tclcvani JKc4)uvtin<¥ pc)liLy iioLLs. '1] tsus¢s wnsid¢J' rh¢L¢ 4r¢ Iio i)iWi31 uncertaintiu &bixLI ibL th&rily's bititJ IQ ¢Th)tiThue as a &4Jing i¢ernnor fAU}' $i1r1Jt attas of tsiicertaiiw that affectthc 'ryIng valL OE as$ hdd t1 Charity. Exp11 pTeyxrill¥ x cxsh tlow stAleni¢nt Tlik charity oprtl to ¢[Y ¥di)pl BullLlin E piibli5h¢£l on 2 1 ebiuary 2niiJ arHI l>avL' Ihthrforc in¢lud¢d 4 c&8h flow vlateineiit iTb fiTr&wal IIJ¢omE gwd All is recDsJiised ijnce t7Le ChilY L TrLiilLmLrti K) lh¢ Èiicoine. i* 1% wobablL' ihJl Ib¢ incotne ivill he receÈved and Che JMuJit of tlie iiicomL fLLLlI'&blL b# measvi'O relial)ly. &e9
Fcdcrxfion of Disability Sports OryxnixlN)llS Limited LYolo the FiuAn¢ial Slatcfflen for the Year Ellded 31 Mar¢h 2U24 Doda{i qr¢ recnBniX¥] the th&rit}' È)as Thtified in vrtitinE ot both tht arn[l ar1 SrltlemcAi<1a In ehe c¢$ ihat a tk)nalÉun is b.1< iQ l1101t1% that re(Nirc a ICVL'I ol. PLTIixnwibL bv th¥. th¥iLy befort the chsriiy is ¢ntitEeA to U]L" Cuni]&', lh¢ inc[¢ És deferred and niTrl ICCObfEJi%Ld unl31 LiihLT Iku5e <TrdElloTr art Éiill J, met. or thc fitlfilniLnl of ihose condiiion5 is wliollv within thL LY)ntt'ol u1- Lh8Tiiy I3 Èt ¢s protKthle (bat th¢5¢ eortdliions V4rill Ix fvlfilkd in IELL fLPVrting krriTh4. GréfI re¢TlvrfOI¢ (irant% 'e recognid whui ihe chariw haq w enitlc411cnt ti) thc fwids and ¥ny co11tic5 lir]kLYI lo thr EThnlts ha%'e Tren lliL. Wh&'iL' p¢rlorTn&n¢e ¢ondili0i1s aTE &ttacE)cd iii IhL 8THnl and arL }L"i Lo EL. mcl: IIL" iTrwmr is reco8nised as a liabiliLy in¢luded o• Ihe hal qh¢ct dLfLThiYt in4X>mL t(J EL. rclLxsc¢L Ii'Jpemdi(ure AII ¢xp¥143itu]'e is TCC4)gnisTd uner thert is o legol or conthctiwe ohligatiijn to that e¥pet)thtutE. it ug ptnhabte ieleinenl 1$ reqtsYTJ and IhL 8mounl Gan be Ineo5ul' lIably. All co% ai'e allncatel tn the api)lical)le ¢xpendityre headÉii8 that a¥grL¥alL eoscs w tliai calesory. Wh¢i'e Costs c4ntKJt k diitciE}' attYil>utod to p#rtt¢ularlieadir)g48 thLW hd¥l. gllo¢ated on g bo5ts cnnsiitentll'itli the e Trf renu. with WFtI'al %taff COL allocated iIK" b5[¥ of iÈme spent, and d)elatIn cha1'gC8 dlli)catLd (In thc porti(Jn 4)t-the &K¥ct:s ntbcr supixbit ciMt8 JJL" dE1thr(E EFased on spr¢4d of ¥zff '11I&K 4r¢ .%t8 uKuThcd in aibuLlin8 vvlltrtl5. Ijorne, the of iniestments &nd those ineurttd in tr¢diiig 2CtThitie% that ¥akiL' l¢ind Ch2kri(able rxpenditure comprises rlio%e illcutTcd bi. thc dmrity Èn thc drlivcry. uf IL% activtÉtc8 and %a?ice% Lor ils ben¢ficiarie& li In¢lUd both (fp%Ls that Lan bc xllciLdlLd dirLLily k) IULb aclivilic% Jnd th(k8e cDrts' of aji inLIiTrtt note nect&wy to SUPTrrt theam. Provisi(# f. 81'qns are m2xk wbcE] obc in1L11 Iv ttwkL ¥ h5 bLy ¢yTrETrmi1LXtuj to IbL T]plal but Ihere is urtcertotrtty athey ili¢ liming vl. Ihc gThn( vr th¢ amuunL tsl. gnI pa)'ablL (wDVWW2D£e¥ts inLludL" IhL (Xyits Urtul&ble Lo ihe cliarity s ¢ornpliaiic¢ with ronstitutiO1[ Émd Swuioiy Nuir¢ra¢nl jncludiii8 aLdit,.sth'atLbYÉL ni4nM¥Lrnthi $[ees. meeiiTrgS re1Mj(scd L%P¢tsSc 'rAxAtioA '11 charity cnnlidud kn pax4 ik. t.15 SLX VUL PragrW I 6 ul.thc FiTr&ncc Act 2010d thcflY 4r meets the defi11)0 ol. a (lu1]ub]C Lompany for UK wrporalion l%x pl)5¢¥, AL%Y)rdèn¥ly4 thL" Lhai'ity ig p(Jt&itiall>" excmJ ti'om tsxalivn iEI iuPL¢L ol. iftLX)mt tsr klPiiAI ¥aia19 rLLLi¥LryJ wiihin utLyUTt LY)vcrcd by C'K&pter.I l)art I I i)f CI)Tp¢A'liUTr T&£ A¢l ZU IU oj. S¢cCion 256 Ol the T&x¥livn vl ChgLb]l Gain¥ Act 1992, tts thccxtcni that wch I]7)L ¢ i>pLi£é excliisAv¢ly 10 chaftl&E PurFubts. Txu%lbl¢ Ilx¢d xs5¢15 IixLxE assets costing £7JQ QT more are initialty recry¢¢d les3 ony SubseqilI 14c0umulJt dLpTLryaIlvn yubyequefti ac¢umulored impairment losses. P&£e I
Federation iif DiyAbilAtY Sports OrgaiiÉsatioRs l.iniitLYI
Notes to eiie Finaiicial Stat¢m¢nts for Ihe Yeskr Ended 31 March 2024
l)¢pre£iitiTrll And Thmortisatirl
I)eprian is JYDvided rbn tl@lEe f1xed &4seLs Io WTitL uifih¢ ())sl or Waluatn. leis any c8Éiniicd AtS"i41ual
VA1 ni'er theire<pected te0cTric lrfc follctrv4'5".
Ass¢tdaJ4
I"Iirnillll'¢ and ¢qllDent
Dtpr¢elA(S•11 and rnte
Trnde tlcblors
TrddL" <klor¥ amthJEyls (tLK fwm ¢4Slomei'S fornierrhandi.8e 8tsld nr ¥Ct3'icts pcr11MÈd in ihe4r
FederalioR Qt IllbI]rty Sports Orgallisations IAwilcd
to the Fillaneial Stitem¢iits for thL' VLxr Ended 3 l Marck 2024
I.rnn51i4NN$ ITr fnEtigrL LXtrrLTÈCiL ate re¢(Kded at the rnlc of txcliangL' at Ik. da11 UI thr Monethry
Ir)d liahLlitÉES dirt)minl¢d in foJei8n curreiicies al thc h¥lanLL yhL'd dalL" aTL rrpxlcd aL the rfttes of
exchaSe JxcvuiliJ¥ ai ihai
Fedtrdiion of DisAbility Sports Or£aii&satioiis IAmilcd
Not&s to Ihc Financial fjitatemcnts for Ihe Y&r Ended 3l March 2024
All fwwiicial a&Yts aJèd liabiliti&s ¥e initially Mlthred & trnn.%aclicR] pricc (tnG1IiLIi iran$ti0t) %). QXCEpI
for ¢hps¢ fiDan¢iql ass¢r3 GI1%1f1¢4 as ai fair volue through pmfit nr k)iN, whÈLh &TC iniii&lly the&stu'ed at fair value
(which is noinitslly tJi¢ tl'FAnsactiOrt price excludivg trasacti¢Trt) en8L4). Lmk'ss Ihc i
rirAi¢iti& Ma¢tson. Ifan wot)s¢ni¢nl 0)Ik%riwt $financinB D'aiiwiurL lÈuanrxl a&scL or fioar)¢ioI liahilit}
i& MCured at ikn¢ F¥es¢nl value of ¢h¢ Iwliu¢ F¢>m¢Dts discouoied at & mat*rt rak ¢)1" inÉLTisi for a sitnilar debt
Financi1 slI¥ liabililiL¥ aEC 1). oLIsl-L id Ikt tInen4 of fvior4¢ial pr>sition i¥hLY: vnlv wh¢n ilei'e
)J ILg¥lly LiJfoT(x¥hlL riuihl Li) cilTIEJL r()¥nI&l¢j Hmoiinls and the thity intsii(k ettlTJcr 10 5ciIIL on 8 ne4
bJ¥i4 or ID ruliJL ihL art4J ¥Liilb ihL li&biliLy' SlthultaneoSJy.
FiThunLiHI arL dcrLeognkS¢
FcdeNtAOU of.Disbility Sports OrgaDisalion5 l.im¥tLYI
Notes to the S'inalleial siatemeM¢s for Ihe Yekr Ended 31 MI11 21124
l)¢lx ItrUnKl¥ hL1 m¢¢t the fTrllcJiving Londitioni are SbSequ¢nuY J1red at aTWrti¥Ld Ubin¥ Lhe
effedive intcrcst rnh:
(a) The cvnlraLlual i'ewrii lo É17e holdL'T i¥ {1) fArrKX]Trt. lil) a rThTtive fixcd TatL (Y a txtsitrvL" Y1b rat
or (iii) acomlxJbAivn ol'ffj posittye nr a Twti"L lixc(t a p)sitive ViDb7¢ r•k.
(IF) I1 contrarl may provide f¢Fr repa>ThcTrts oa.lhb prinLipI 4)t Lhe reLNrn w rhe bolder {b not both} lo l)e linkeA
ta a %in8lL irkyafai N'EyliJrts ihai pevgnit tlse i8%uer ITr Pfq)a!" a dLbt in.%lrumLILI ur pLnniÉ thL knldcr lo put il b¢ck lo
tlie issuer befnrL ELQi coniin8¢nt oil evait%. Dihcr than tll PTLItCL thL' hoklLi' a8&iThYt IhL LfLdil
d¢¢eJ.1]ffl ()[ ik" iSbucr tsr & change ip) cot)lTr)l (Jf the i8ucr. ¢Trr to i)rolcL% thL knktLT (FT i.SSLKf #gatT).%t in
levie% atvlicd by tt ¢cnlr&l OJ. ari4in& tr)7 changL8 (n rckvaE]t t&x&lion vr law.
lft) cOr11 InJy Ftinit thc cxtLTrion ulthL LL"rn] ul"Ihr ck-bl Ètstruthenl, FVIded thal ikerrlurrt Iv
Ihc huldLY &ttd any he1 Cfpnth'actual p)vi¥1< &ppliothlL ijliri Ihe ¢xl¢rtdth1 ierni s&&£ wndi¢AOtib of
Paragrph$ (g) (¢
Lk.bl ifrslruinents thot are C17r1Ed Pdy¥blL ur bk. wÈihtn ont > ear ÈntlÈl reci)8niLiOtt &ttd ftL'el
IhL b¥t o)n(lili)ns ait Meiwred at ikn" UndisLLxÉ(E anx)uThi Iht cth or other o)n9idbfU0ft lo .
paid or rLILive
Fe4J¢ralion Trf l)É5abilitv .8p>rl% nrxinisations Iamit¢d Notes to tke Finathtiil StAtement8 for the Year F•ndcd 31 Mxreb 2024 'I'he chariry tjuivativc t]Li insrrurnLnls Its reJ¢ exposijre io ftm'eigit exc&1 Th(l iAerÈs1 late mnvernet)ts. ThL' charily tr¥JhJ L)r isx ¢JcrAtNiv¢ firAn¢ig1 Énsti'wnert4 for yxwEd¢tv¥' OSe$. )eri%.a1 TL" iniÉiall>' l.air %?lu¢ at dats a derivative ¢X)n(Tl i¥ ¢ni¢r¢a iiito and irc IbswNeDtly rCMUrcd to ihcir fail" v#luL al ULb rL-porLing dY41e. .1 lie resultiiig gatn lx )%1$ iji statemail ol" lindDLial actiYiiiLS immLyJi&lLlv tsftl¢iS lh¢ dei'jvavve [% de4&gnal t¢cLIe as a hedBinB iiirthiinu)I, In 4ibiL4) Lvini LhL' limtn¥ vJ-Ih¢ rt¢ognition in 4tateMent 4)f fianCIal &clii ilies deE¢t)ds on rhe t)&lurc of ihe lied8eltlatittL%hip. voIHe 'I'be b&stei'idwice Df F&iT v¥luL is d qiiiALX] a5¥& in an activc markLq. WIrt 00d priw8 arc vailahlq the iiricc a rcccnl IrLtE1)n IUT an idtAli¢al asset prTrvMfj&% lde0CL. ol" ltiTrr val¢ lonB f6q thcrc bas IKJI been a %iEnif¢cant cbangc én ciriiimsl8n¢¢s or a 3i8nificant E4)5c UF lÈm¥ the uan5actiTriTJ look p. If the IDprke¢ 13 Ilot active aiid rccLnÉ Irany&bli4)AS ul. rt ideiiiic&l as%er oji Ilicir ¥r¢ t % good of foir v&tue, the fwr v31ue 15 CStilTrdlL(t bv it¥in¥ & i*Juoti¢xi É¢¢hniqye, ¢15
Federation ot l)iwfthility Sports OrEamisalioRs LÈmited Notes to th¢ FinaTJcial .Statemen¢8 for th¢ Y¢ar It Dd 31 M&reh 2024 3 liit•me from d¥5¥¢y1$ Jbd k£tstts Ilxresth'ithd ndi litnerAI Rertrirted Tvl*l rullds Don41ioD5 ond legauc Dona¢i4)ns fiym cthn1ian1c ITLE415 &n(I simil 13.2QE iT]rludirtg eapil&l grdnt%' fmm othcT 17.989 8U.54)7 Tot31 fvr 2014 31,190 61fJJ8 Totjl fDr 21U3 60202 69,562 ThL Lhatiiies primary sOut of fijnding ttrL' ¥INts.. Thts¢ we get)erally r¢strictyJ in that ts ar¢ to bid.yK£ific prujcGIs 4)nd A¢uvill of Ihe chxity. 4 IDLX)Alt other trading •ctivthe¥ T17tliE]bV fr¢)th se of l)enh&lL b). Ihc EAibliL' oth(T ur¥anib"olions ts UrLy[keTh by IJSY tLt DhmIr Arc C.I,I', 16
¢doration of l)i8ability 0rxxnil¢1fis IAthtted No¢ts to the FiHaRcixI Stsitemeni$ for Ihe Year Elld¢d 31 Nvlarck 21)24 S Expe#dllurc •ii tJirllblt r1ivili¢S Llnrestricted Jmd R($lrett rffttRi fuyd¥ 8pnrt% AL1ivitiL"s lor dis&blLa] Fe(yle Cil'ant nd]fte of acti141cl 15,457 15,457 37.114 sn.5.ICI eM)vn(c Tot9411or 21)24 52,571 103.lQ7 Totsl for 20LI 25.013 41499 7L.5I2 Acdvlty undertake dirtctl). {4rant tnding f itlivity ALtivily swppurl eo$15 'I'otal txpendithre tN)rt8 Ac£iwitioy rol-bl p¢oJ4¢ 24)24 'I'rfal for 15,457 014 10,014 In }11() lu fk" uw7Edilute an1} sed Above. thwe al8fi gnvLrynallLL' ofAS0.53b' (2()2J - £2S.013) Ivbich rL'l¥lc dir¥6Y SJ ¥h&riiibLe a¢ijvjij¢R. See nate Ib for fuithLr Ik.IHily. fj Aiiilysl% af g•Yern•]Ke xuppDrt <thSts UrtrIe&d Tol Iiinds WagL8 d idtdTiL¥ Inthpejident Iccs Bxaminauw) of be fillC[al alua]S 23,929 18.929 1.450 77 11.C)tC• 1.41(• li?45 1,450 ¥77 11,616 1.416 1 1,2411 ACcQuncY Y41PPurt Marketing aTKf pibliL4I)' Lkpiecistian. anKRti.%alÈvtL siinilar crAgL¥ Oikn gtsvtcrtanLX T(rf81 tor tr24 51Li36 S530 Total for 20LI 25.011
FedertioA of l)i¥bility srts OrganMtiI)nJ 1miled ITr thL' YElln¢ial Statem¢nts fi)r the Year Exdal 31 March 2024 7 Net rw¥iTes 4tt otitgoing r¢s0r for thc >.¢ i¥Lau(l¢'. 2024 rJq)rfx'iati(kn of fixed a%et8 1.41CI 1.416 8 Tiiuttts rtll¥ii¢rd•n aAd expeAS No truste, nur ty pers8 with I<h. h8v¢ any r¢m[] fmn) thc dkdTiÉv durin8 ihe 140 IruX¢as have ctI.[l nY reimbw'std any vthcr IrrI £rDm the ¢bv4rity Ihe y¢4kr. 9 Staff cuyts . db8rl%Lt pa}'¢oll costs were as fi)U(FW 2Q24 Stxff ¢osls (IwrlJ)g the ye•i' Me Wag¢s qnd sglari li mplcfr&eYs nylicThl iDsuf4Elfk Pension 57.496 47J39 1,052 964 CJ¢l347 4A,Sc)3 Thc muDthl> avua8t ntjniber of pewpn% (inCIling.jIjr man&¥L1fkuiL Ii*m) employed by ¢hari(y dwing the yem- tss I'iill um¢ ¥[valentS iva% as ft)Il¢Trwy: 2fj23 Numb¢r of b-lT. No emi)IOy¢cTcLxiv ¢Enulvmeftts of rxoi'e than 11.{1 dwing the >L2r. 10 ludTertdtrti txamln¢r'4 reuunernti 2•24 2023 l.'.x2rninaliun ufrfL" firtlltKiol Stat?7& 1,450 1.380 P¥ge 18
Federaiiok ofDi$abÈlity Sport8 Orgai5alinns Ltmited Nolc5 to the fi fHanci%l Statcmcnl% f4)r the Yeèir Ellded 31 March 2024 I l TwxatiD TIK ¢E)aTiI) ¥¥ d fL8i&(T(xl cbrily [j i¥ th¢T¥Ivr¢ eX¢EDP( illxatth. J2 Tan£iNÉfft¢d 'I'otal At I AEHiI 2023 Addit(ons irn ye41. E(J,229 At 31 PAarth 2ff24 10.22Y 10,229 Depnriali•H Ai l Aptil 2023 chTl lor ihc y£* 8.103 1.41C) 8,103 1.416 Ai 31 2(y24 9,519 .N¢t bthik At 31 Marth 2(Q4 710 710 Ai 31 MI1 2UII 2.126 2,126 2123 I)thLT &tJlurJ 7.682 P¥¥L' L9
Federation ot'Jlisability,8p(>rt% OT%iiniskt•ons LEmited IYot¢s to Ihe Triniintial seatements for th¢ Y¢ar Fnd¢d 31 Mar¢h 2(r24 14 C'rethtorw. fllffjz diit wfthiii yttsr l)ther r¥x'atiq)n aT¥I soLial S¥r]IY Aciiub" 4,iJ13 (19) 8RI 15 nd% IY)l¥ restsrt£S R¢s(s¥r¢u e%•eMded BthA Ilt )1 ma1b 2024 April 2013 UtJresrrKl¢d 32,916 31,190 It&%trictcd 29.1151 62.60 (52.571) 62,767 (103,IU7) Incoming rLqo¥reei H•l¥km¢e Jbl $1 •reh 2(1 April 21122 txptndtd Unre5tri¢t 4%Jfy9 9.3frfl (251.3 (4C4499' RrJtricÉtd If¥.14fl 6n2(r2 29,%51 "I'rtAI fuDdi fv1.717 69.5Cy2 (71.5E27 62.767
F¢deratiox of Disabklity Sports Orcamisltiwi ljimited to tbe FiRxnLixI StxtL'menh &)r Ihe Year EBiled 31 MarclL 2(ll4 Af Aoalysls •1 ass¢ts b¢iw¢¢M [15 l¢Jrei¢ted rllJ(Is Geotr&l TDtxl T&n¥1b fix1 CrtAI aysLAs Cl¥re41t liabiliries 710 710 57,651 (4,9&.4) {4,3) 53,4511 Tutsl Ati *ss¢ls foT 2024 53,458 'Jre¥¢ri¢teé runds GeDtrnl tbrtd8 fllods 2.126 61.522 (sii) 2,126 61,522 (xttl) Cp2,767 Luyrent ass¢ts CwrthL ItabilitiLS 'r4btil net x&qets kbT 2023 (12,767 17 Anilyxii Af net AIIApr 2023 A131 MNr¢li 2Q24 C.'Lih Fknv (.'441 bank at)d lil
3.R4fJ SC>.992 i3,84Q 3,] >2 S6.9W2 At l AprA 2D22 A131 2023 I,'k)Iw ("¢Ai at hank and in 61,8113 (&043) 5.1.R40 Nt fi¥rtds 61..7 (&043) S3,8t P¢ 21