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← Disability Sports Coach

2024-03-31-accounts

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Charity registration number: 1150294 Company registration number: 08045641 (England and Wales)

DISABILITY SPORTS COACH

ANNUAL REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024

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DISABILITY SPORTS COACH

LEGAL AND ADMINISTRITIVE INFORMATION

Trustees K E Sorab OBE, Chair S Vardy, Vice Chair A Bamania M Leggett C Randall C M Mounsey-Thear Secretary P Ackred Charity number 1150294 Company number 08045641 Registered office Marathon Building C/O House of Sport 190 Great Dover Street London SE41 4YB External auditor Hazlewoods LLP Staverton Court Staverton Cheltenham GL51 0UX

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DISABILITY SPORTS COACH

CONTENTS

Page
Trustees Report 1 - 11
Auditors Report 12-14
Statement of Financial Activities 15
Balance Sheet 16
Notes to the Financial Statements 17 - 25

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DISABILITY SPORTS COACH

TRUSTEES’ REPORT (INCLUDING DIRECTORS’ REPORT) (CONTINUED)

FOR THE YEAR ENDED 31 March 2024

The Trustees present their annual report and financial statements for the year ended 31 March 2024.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 of the financial statements and comply with the Charity's governing document, 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)”.

Objectives and Activities

The main objectives of Disability Sports Coach (DSC) are to:

The Trustees have paid due regard to guidance issues by the Charity Commission in deciding what activities the Charity should undertake.

In shaping our objectives for the year and planning our activities, the Trustees have considered the Charity Commission’s guidance on public benefit, including the guidance ‘Public Benefit: Running a Charity (PB2)’.

Achievements and Performance

The Charity continues to develop in the services it delivers, ensuring that disabled people and their support networks are supported throughout its work. Below you will be able to see a small number of key highlights from the year ending March 2024.

On behalf of the Board, we would like to thank the staff for their continuous dedicated support of the Charity’s work. We would also like to extend our gratitude to our invaluable volunteers and funders who continually support our cause.

Our Strategy

Our charity has a single mission; we use the unique power of sport and physical activity to enhance the lives of disabled people.

In the following pages, we outline our plans to achieve this mission. We have three key objectives:

  1. Empower disabled people of all ages to participate in sport and feel part of a supportive community

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DISABILITY SPORTS COACH

TRUSTEES’ REPORT (INCLUDING DIRECTORS’ REPORT) (CONTINUED)

FOR THE YEAR ENDED 31 March 2024

  1. Educate individuals and organisations with the skills, expertise and confidence to deliver inclusive activities for all

  2. Enrich the lives of disabled people by providing specialist services that enhances the work of our partners

There’s no one better to lead our mission than the people we serve. That’s why we’re proud that over 40% of our coach and volunteer workforce are disabled people who deliver fun, inclusive sport sessions every week at our Community Clubs across London.

We have big ambitions, but we can’t do it alone. That’s why at the heart of our plan lies partnerships with communities, supporters, volunteers and coaches.

Our Delivery Programmes

Coaching Programmes

DSC delivers coaching programmes ranging from one-off events to all year-round programmes for a wide number of organisations such as schools (including Special Educational Needs schools), colleges, Local Authorities, day care providers, Disabled People’s Organisations, charities and other agencies wishing to offer sport and physical activity for disabled people.

Coaching Workforce

Our coaching network is entirely made up of freelance sport and physical activity leaders who support the delivery of our services. Over the last 12 months we have recruited further but we have found recruitment of sufficient numbers of adequately skilled and experienced staff a significant challenge. This is mainly due to much of the sector’s existing workforce retraining and moving into other professions during and following Covid-19. We are regularly reassessing ways to access the right staff to support our work. In line with the inclusive nature of our work, we are pleased to report that approximately 42% of our existing workforce, including regular volunteers and coaches have disclosed that they are disabled.

Community Clubs

DSC's award-winning Community Clubs are specialist, weekly sports activities for all disabled people. The purpose of the Community Club network is to ensure disabled people are more active, more often, whilst being integrated in their local community with the opportunity to develop independence and social skills. We have Community Clubs in 10 London Boroughs. Each is delivered in partnership with Local Authorities and Leisure Providers.

Community Club aims and objectives are:

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DISABILITY SPORTS COACH

TRUSTEES’ REPORT (INCLUDING DIRECTORS’ REPORT) (CONTINUED)

FOR THE YEAR ENDED 31 March 2024

Over the last 12 months we have provided this programme to over 215 disabled people and their families across 10 Community Clubs, providing nearly 800 hours of activity, amassing almost 3,677 individual visits. This is slightly down by around 15% on last year’s participation figures which can mainly be attributed to the rise in the cost of living. Whilst we charge a nominal fee of £4 per club visit to help support and sustain the programme, we take individual circumstances into account to ensure payment is not a barrier to disabled people being active.

Home Activity Programme

Throughout the year we have continued to deliver our Home Activity Programme. These weekly sessions include dance, yoga and an online quiz, providing more opportunities for participants to get active and engage with other people.

Training Courses

DSC delivers a range of training workshops to help upskill teachers, coaches, leaders, volunteers and professionals working with disabled people to help them improve their knowledge of providing inclusive and adapted sports sessions. All courses are available to members of the public as well as privately for individual organisations.

Adapted Sports Course:

An introductory practical course, ideal for coaches, teachers, volunteers and others that work with disabled people who want to be able to support the delivery of inclusive sports sessions. The course gives the delegates the opportunity to learn how to adapt and modify activities through boccia, goalball, table cricket, polybat and new age kurling.

Disability Awareness in Sports Coaching:

This course introduces the concept of disability awareness in sport, helping delegates feel more confident when working with disabled people in a sport setting. Delegates learn about different types of disability, examine social attitudes and barriers towards disabled people, and the use of appropriate terminology and communication.

ELearning: Disability Awareness in Sport:

This is an online course, designed to help coaches, teachers, volunteers or others working with disabled people, learn about different types of disability, examine social attitudes and barriers towards disabled people and the use of appropriate terminology. Delegates explore practical ways to make coaching inclusive through the Inclusion Spectrum and STEPS principles and identify how different types of communication can also impact on this.

Inclusive Coaching Workshop:

The Inclusive Coaching Workshop is designed as an introductory course for organisations that want to be able to support the delivery of inclusive activities for disabled people. The course provides individuals with practical experience in how to adapt sports sessions for different impairment groups focusing on

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DISABILITY SPORTS COACH

TRUSTEES’ REPORT (INCLUDING DIRECTORS’ REPORT) (CONTINUED)

FOR THE YEAR ENDED 31 March 2024

mainstream and adapted sports, communication and language explored through interactive tasks and an introduction to different types of activities. Organisations can choose sports and the length of course.

Disability Equality Workshop

A bespoke course to improve individuals’ knowledge and understanding of barriers that deaf and disabled people may face in a sports facility, reasons why it is important and beneficial to make services inclusive and how organisations can effectively engage with deaf and disabled people.

Over 2023/24 we delivered reaching over 300 delegates nationwide to become more inclusive so disabled people can safely participate and engage in sport and physical activity.

Inclusive Activity Leaders

We are proud to have partnered with Nike for a second year to deliver an innovative programme called Inclusive Activity Leaders. The programme has now trained 50 disabled and non-disabled people alongside each other to become fully qualified sports coaches. The aim of the programme was to develop a more inclusive workforce and give more disabled people the chance to enjoy a career in sports coaching – ensuring activities for disabled people are delivered by disabled people.

Each Leader gained new coaching qualifications, mentoring from specialist coaches and work experience at our Community Clubs. As part of the programme, Leaders delivered fun, community sports activities to over 400 disabled people across London.

Fundraising

We are again hugely grateful to the following Trusts, Foundations and Donors for their support throughout the year, including but not limited to:

Arnold Clark Community Fund Bailey Thomas Foundation Brent Council Boost Charitable Trust Cash4Clubs City Bridge Trust Credit Agricole DWF Foundation Edward Gosling Foundation Elephant and Castle Development UK Ltd. Everyone Active February Foundation Garfield Weston Foundation Greenwich Leisure Limited (GLL)

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DISABILITY SPORTS COACH

TRUSTEES’ REPORT (INCLUDING DIRECTORS’ REPORT) (CONTINUED)

FOR THE YEAR ENDED 31 March 2024

Greater London Authority GVC Holdings – (London Community Foundation) Hedley Foundation Henry Smith Charity Jack Petchey Foundation London Borough of Hackney Lululemon Masonic Charitable Foundation Mi-GSO - PCUBED National Lottery Nike Royal Borough of Kensington & Chelsea Leisure Services Sport England Sporting Chance Prize Draw Team London Bridge The Boshier Hinton Foundation The Dan Maskell Trust United St. Saviour's Charity Wimbledon Foundation Woodroffe Benton Foundation

Financial Review

2023/24 continued to be a positive year for the Charity through fundraising from Trusts, Foundations, and individual donors, which has enabled the Charity to sustain its capacity to support its beneficiaries through its various programmes. Donations included legacy donations; we are extremely grateful for such gestures of support in difficult times.

We continually seek to increase the proportion of our unrestricted income as well as increasing the organisations financial sustainability.

With the economic situation facing all charities over the last 12 months we are increasingly under pressure to delivery are services at a sustainable cost with costs rising. It is therefore prudent for us to continue to gain support and develop our existing funding partnerships to gain longer term commitments over the next 12 months.

Governance and Financial review

Reserves and on- going concerns

Reserves are needed to bridge the gap between expenditure and income. The Trustees consider the ideal unrestricted reserves level (as at 31st March 2024) to be 3 months of operating costs. During times of uncertainty, we may seek to hold more unrestricted reserves, if possible, in order to allow the Charity to deliver its objectives given that income can be unpredictable for charities like ours.

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DISABILITY SPORTS COACH

TRUSTEES’ REPORT (INCLUDING DIRECTORS’ REPORT) (CONTINUED)

FOR THE YEAR ENDED 31 March 2024

The 2023/24 financial statements show that our unrestricted reserves currently stands at £83,009 (equivalent to 3.2 months expenditure).

Statement on Going Concern

The Trustees have reviewed the charity’s financial forecasts, projections, and reserves and are confident the charity has sufficient resources to continue operating for the foreseeable future. As such, the going concern basis has been adopted in preparing the financial statements.

The key risk is the potential loss of significant funding. To address this, the charity focuses on sustainable funding from existing funders and expanding collaboration with diverse sector partners. Regular financial monitoring ensures the organisation adapts to maintain stability.

The Trustees are confident Disability Sports Coach can continue delivering its mission in England and Wales.

Future Priorities

Over 2024/25, we are looking to ensure that the Charity is complaint and fit to support its beneficiaries.

We will do this in 3 main ways over the next 12 months

Structure, governance and management

The Charity is a company that is limited by guarantee and does not have share capital. The liability of members is limited. Every member of the company undertakes to contribute to the assets of the company if it is wound up whilst they are members, or within one year of ceasing to be a member, such accounts are limited to £1.00.

The Trustees, who are also the directors for the purposes of company law, and who served during the year and up to the date of signature of the financial statements were:

Name K E Sorab OBE (Chair) S Vardy (Vice Chair) Chris Mounsey-Thear Chris Randall Agneta Bamania Meagan Leggett

There were no changes to the board of Trustees in 2023/24.

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DISABILITY SPORTS COACH

TRUSTEES’ REPORT (INCLUDING DIRECTORS’ REPORT) (CONTINUED)

FOR THE YEAR ENDED 31 March 2024

Governance update Statement

As we continually develop it is vitally important that we review our Governance code to make sure that it is up to date and compliant with any new and changing charity guidance.

During this financial year the board undertook a skills audit to identify gaps in expertise. As a result a recruitment programme was put in place to commence in autumn 2024. We will report on the outcome of our recruitment campaign in next year’s trustee report but we are pleased to say that it was very successful.

Supplier Payment policy

The Charity's current policy concerning the payment of trade creditors is to follow the CBI's Prompt Payers Code (copies are available from the CBI, Centre Point, 103 New Oxford Street, London WC1A 1DU).

The Charity's current policy concerning the payment of trade creditors is to:

Trade creditors of the Charity at the year-end were equivalent to 30 day's purchases, based on the average daily amount invoiced by suppliers during the year.

None of the Directors of the Company (who are also Trustees of the Charity) are remunerated for their work. The day-to-day management is carried out by the Chief Executive (P Ackred). The Trustees provide regular support for the Chief Executive.

Statements of Trustees’ responsibilities in relation to the financial statements

The Trustees (who are also directors of the charity for the purposes of company law) are responsible for preparing the Trustees’ report and the financial statements in accordance with applicable law and United Kingdom accounting standards, including Financial Reporting Standard 102. The Financial Reporting Standard, applicable in the United Kingdom and Republic of Ireland (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 charity and of the income and expenditure of the charity for that period.

In preparing those financial statements the Trustees are required to:

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DISABILITY SPORTS COACH

TRUSTEES’ REPORT (INCLUDING DIRECTORS’ REPORT) (CONTINUED)

FOR THE YEAR ENDED 31 March 2024

The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time, the financial position of the charity and which enable them to ensure that the financial statements comply with the Companies Act 2006. The Trustees are also responsible for safeguarding the assets of the charity and therefore for taking reasonable steps for the prevention and detection of fraud and other irregularities.

So far as the Trustees are aware:

Members of the charity guarantee to contribute an amount not exceeding £1 to the assets of the charity in the event of winding up. The Trustees are members of the charity, but this entitles them only to voting rights. The Trustees have no beneficial interest in the charity.

Statement as to disclosure to our Auditor

The Trustees confirm that, so far as they are aware at the time of approving the Trustees’ annual report, there is no relevant information of which the charity’s Auditor is unaware. They have taken all the steps that they ought to have taken as Trustees in order to make themselves aware of any relevant information and to establish that the charity’s Auditor is aware of that information.

Auditors

Hazlewoods LLP Chartered Accountants and Statutory Auditors continue to act as auditors to Disability Sports Coach.

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

K Sorab OBE, Chair

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

16/12/2024

Date: .............................................

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DISABILITY SPORTS COACH

INDEPENDENT AUDITORS’ REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

Opinion

We have audited the financial statements of Disability Sports Coach (the 'charitable company') for the year ended 31 March 2024 which comprise the statement of financial activities, balance sheet, statement of cash flows and the related notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Emphasis of Matter – Prior Period Financial Statements Not Audited

We draw attention to Note 1 of the financial statements, which describes that the financial statements of the Company for the year ended 31 March 2023 were not audited. Our opinion is not modified in respect of this matter.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustee's use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity's ability to continue as a going concern for a period of at least twelve months from when the original financial statements were authorised for issue.

Our responsibilities and the responsibilities of the Trustees with respect to going concern are described in the relevant sections of this report

Other information

The Trustees are responsible for the other information. The other information comprises the information included in the annual report other than the financial statements and our auditor’s report thereon. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are

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DISABILITY SPORTS COACH

INDEPENDENT AUDITORS’ REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinion on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Directors Report included in 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:

Responsibilities of the Trustees

As explained more fully in the Trustees’ Responsibilities Statement set out in the Trustees’ Report, the Trustees (who are also the directors of the charitable company for the purpose of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the Trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the Trustees are responsible for assessing the charitable company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so.

Our responsibilities for the audit of the financial statements

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

Irregularities, including fraud, are instances of non-compliance with laws and regulations.

We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

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DISABILITY SPORTS COACH

INDEPENDENT AUDITORS’ REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

Owing to the inherent limitations of an audit, there is an unavoidable risk that material misstatements in the financial statements may not be detected, even though the audit is properly planned and performed in accordance with ISAs (UK).

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.

Use of our report

This report is made solely to the charityʼs members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charityʼs members those matters we are required to state to them in an auditorʼs 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 charityʼs members as a body, for our audit work, for this report, or for the opinions we have formed.

………………………………………

Scott Lawrence FCA DChA (Senior Statutory Auditor)

For and on behalf of: Hazlewoods LLP Chartered Accountants and Statutory Auditors Staverton Court Staverton Cheltenham GL51 0UX

Date: 16/12/2024

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DISABILITY SPORTS COACH

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MARCH 2024

Notes
Income from:
Grants receivable
for core activities
3
Charitable
activities
4
Bank interest
Total income
Expenditure on:
Raising funds
7
Charitable
activities
7
Total expenditure
Net (expenditure)/
income for the
year/ Net
movement in
funds
Fund balances at 1
April 2023
Fund balances at
31 March 2024		 Unrestricted
funds
2024
£
80,905
100,220
6,615
187,740
6,610
145,430
152,040
35,700
47,309
83,009		 Restricted
funds
2024
£
26,817
272,154
-
298,971
10,524
266,015
276,539
22,432
104,795
127,227		 Total
2024
£
107,722
372,374
6,615
486,711
17,134
411,445
428,579
58,132
152,104
210,236		 Unrestricted
funds
2023
£
145,398
71,429
3,034
219,861
8,356
216,539
224,895
(5,034)
52,343
47,309		 Restricted
funds
2023
£
-
251,664
-
251,664
9,423
233,127
242,550
9,114
95,681
104,795		 Total
2023
£
145,398
323,093
3,034
471,525
17,779
449,666
467,445
4,080
148,024
152,104

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

All income and expenditure derive from continuing activities.

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

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DISABILITY SPORTS COACH

BALANCE SHEET

AS AT 31 MARCH 2024

2024 2023
Notes £ £ £ £
Fixed assets
Tangible assets 10 1,887 3,089
Current assets
Debtors 11 24,678 17,744
Cash at bank and in hand 204,947 152,208
229,625 169,952
Creditors: amounts falling
due within one year 12 (21,276) (20,937)
Net current assets 208,349 149,015
Total assets less current
liabilities 210,236 152,104
Income funds
Restricted funds 127,227 104,795
Unrestricted funds 83,009 47,309
210,236 152,104

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

16/12/2024

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

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

K E Sorab OBE, Chair

Trustee

Company registration number 08045641

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DISABILITY SPORTS COACH

NOTES TO THE FINANCIAL STATEMENTS

AS AT 31 MARCH 2024

1. Accounting policies

Charity information

Disability Sports Coach is a private company limited by guarantee incorporated in England and Wales. The registered office is Marathon Building C/O House of Sport, 190 Great Dover Street, London, SE1 4YB.

1.1. Accounting convention

The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "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). The charity is a Public Benefit Entity as defined by FRS 102.

The charity has taken advantage of the provisions in the SORP for charities not to prepare a Statement of Cash Flows.

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

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

1.2. Going concern

At the time of approving the financial statements, the Trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the Trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3. Charitable funds

Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable objectives.

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

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.

1.4. Income

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

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

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DISABILITY SPORTS COACH

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

AS AT 31 MARCH 2024

Income (continued)

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

Assets for distribution are recognised only when distributed. Assets given for use by the charity are recognised when receivable. Stocks of undistributed donated goods are not valued for balance sheet purposes.

1.5. Expenditure

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure excludes attributable VAT where it is recovered. Where VAT is irrecoverable, it is included within support costs.

Expenditure is allocated to particular activities where the cost relates directly to that activity. Support costs comprise costs relating to the overall direction and administration on each activity, including salary, and overhead and governance costs of the central function. Support costs are apportioned to activities on the basis of usage.

Support costs are to be allocated between charitable activities and costs of fundraising on the basis of time spent.

1.6. Tangible fixed assets

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

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

Fixtures and fittings 5 years straight line basis IT equipment 3 years straight line basis Sports equipment 3 years straight line basis

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7. Impairment of fixed assets

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

1.8. Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other shortterm liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

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DISABILITY SPORTS COACH

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

AS AT 31 MARCH 2024

1.9. Financial instruments

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

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

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

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

1.10. Employee benefits

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

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.11. Comparative information

The financial statements for the year ended 31 March 2024 include comparative information for the year ended 31 March 2023 which were not audited.

19

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DISABILITY SPORTS COACH

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

AS AT 31 MARCH 2024

1.12. Reclassification of income and expenditure

The prior year figures have been restated to better reflect the allocation between income and expenditure on charitable activities and raising funds. There is no impact on the net income for the year or the overall funds carried forward.

2. Critical accounting estimates and judgements

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

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

3. Grants receivable for core activities

Donations and gifts
Grants receivable		 Unrestricted
Funds
2024
£

36,978
43,927
80,905		 Restricted
Funds
2024
£
-
26,817
26,817		 Total
2024
£
36,978
70.744
107,722		 Unrestricted
Funds
2023
£
16,580
128,818
145,398		 Restricted
Funds
2023
£
-
-
-		 Total
2023
£
16,580
128,818
145,398

4. Income from charitable activities

Coaching
Training
courses
Community
clubs
Inclusive
activity
leaders
Together fund		 Unrestricted
funds
2024
£
44,671
8,325
47,224
-
-
100,220		 Restricted
funds
2024
£
15,640
760
116,694
58,060
81,000
272,154		 Total
2024
£
60,311
9,085
163,918
58,060
81,000
372,374		 Unrestricted
funds
2023
£
54,188
8,746
8,495
-
-
71,429		 Restricted
funds
2023
£
-
-
149,794
63,870
38,000
251,664		 Total
2023
£
54,188
8,746
158,289
63,870
38,000
323,093

20

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DISABILITY SPORTS COACH

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

AS AT 31 MARCH 2024

5. Expenditure by activity

Unrestricted
funds
2024
£
Access to
work
8,144
Coaching
51,905
Training
courses
2,417
Community
clubs
26,442
Inclusive
activity
leaders
4,915
Together fund
58,217
152,040
6. Expenditure by activity
Access to work
Coaching
Training courses
Community clubs
Inclusive activity
leaders
Together fund		 Unrestricted
funds
2024
£
Access to
work
8,144
Coaching
51,905
Training
courses
2,417
Community
clubs
26,442
Inclusive
activity
leaders
4,915
Together fund
58,217
152,040
6. Expenditure by activity
Access to work
Coaching
Training courses
Community clubs
Inclusive activity
leaders
Together fund		 Restricted
funds
2024
£
7,123
50,067
3,239
63,787
11,860
140,463









Total
2024
£
15,267
101,972
5,656
90,229
16,775
198,680
428,579
Staff
2024
£
10,433
69,682
3,865
61,658
11,463
135,767		 Unrestricted
funds
2023
£
Restricted
funds
2023
£
-
-
40,925
44,138
3,733
4,025
60,876
65,656
20,991
22,638
98,370
106,093
224,895
242,550



Other
2024
£

1,163

7,771

431

6,876

1,278

15,140

32,660		 Unrestricted
funds
2023
£
Restricted
funds
2023
£
-
-
40,925
44,138
3,733
4,025
60,876
65,656
20,991
22,638
98,370
106,093
224,895
242,550



Other
2024
£

1,163

7,771

431

6,876

1,278

15,140

32,660		 Total
2023
£
-
85,063
7,758
126,532
43,629
204,463
276,539 467,445
Direct
2024
£
3,671
24,519
1,360
21,695
4,034
47,773
103,051








Total
2024
£
15,267
101,972
5,656
90,229
16,775
198,680
428,579
292,868

21

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DISABILITY SPORTS COACH

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

AS AT 31 MARCH 2024

6. Expenditure by activity (continued)

Coaching
Training courses
Community clubs
Inclusive activity
leaders
Together fund		 Direct
2023
£
25,689
2,343
38,213
13,176
61,748
141,169		 Staff
2023
£
51,889
4,733
77,186
26,614
124,723
285,145		 Other
2023
£
7,485
682
11,133
3,839
17,992
41,131		 Total
2023
£
85,063
7,758
126,532
43,629
204,463
467,445

7. Total expenditure

Charitable
activities
Staff costs		 Raising
funds
2024
£
-
14,184
14,184		 Charitable
activities
2024
£
103,051
278,684
381,735		 Total
2024
£
103,051
292,868
395,919		 Raising
funds
2023
£
-
14,065
14,065		 Charitable
activities
2023
£
141,169
271,080
412,249		 Total
2023
£
141,169
285,145
426,314

22

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DISABILITY SPORTS COACH

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

AS AT 31 MARCH 2024

7. Total expenditure (continued)

Support costs:
Advertising and
promotions
Rent
Travel and
subsistence
Printing, postage
and stationary
Telephone
IT software and
consumables
Insurance
Subscriptions
and
memberships
General
expenses
Recruitment and
training
Professional
fees
Depreciation
Total support
costs
Total
expenditure		 Raising
funds
2024
£
12
510
9
2
100
878
733
32
126
106
259
183
2,950
17,134		 Charitable
activities
2024
£
121
5,134
92
16
1,009
8,847
7,384
324
1,257
1,070
2,611
1,845
29,710
411,445		 Total
2024
£
133
5,644
101
18
1,109
9,725
8,117
356
1,383
1,176
2,870
2,028
32,660
428,579		 Raising
funds
2023
£
407
577
328
4
84
339
511
49
109
372
730
204
3,715
17,779		 Charitable
activities
2023
£
4,101
5,816
3,302
35
842
3,414
5,152
489
1,117
3,742
7,355
2,052
37,416
449,666		 Total
2023
£
4,508
6,393
3,630
39
926
3,753
5,663
538
1,226
4,114
8,085
2,256
41,131
467,445

8. Trustees

None of the Trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.

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DISABILITY SPORTS COACH

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

AS AT 31 MARCH 2024

9. Employees

The average monthly number of employees during the year was:

Employment costs
Wages and salaries
Social security costs
Pension costs		 2024
Number
8
2024
£
265,053
22,104
5,711
292,868		 2023
Number
7
2023
£
258,156
21,837
5,152
285,145

One employee (2023: one) received total remuneration of more than £60,000.

The key management personnel of the charity comprise the Trustees and the Chief Executive Officer (“CEO”). The total remuneration of the key management personnel of the charity was £79,729 (2023: £79,729).

The Trustees were not paid and did not receive any other benefits from employment in the year (2023: £Nil).

10. Tangible fixed assets

Cost
At 1 April 2023
Additions
At 31 March 2024
Depreciation and impairment
At 1 April 2023
Depreciation charged in the year
At 31 March 2024
Carrying amount
At 31 March 2024
At 31 March 2023		 Fixtured
and fittings
£
395
-
395
395
-
395
-
-		 IT
equipment
£
8,685
825
9,510
6,262
1,361
7,623
1,887
2,423		 Sports
equipment
£
2,000
-
2,000
1,334
666
2,000
-
666		 Total
£
11,080
825
11,905
7,991
2,027
10,018
1,887
3,089

24

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DISABILITY SPORTS COACH

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

AS AT 31 MARCH 2024

11. Debtors

Amounts falling within one year:

12. Creditors
Amounts falling within one year:
Trade debtors
Other debtors
Prepayments and accrued income
Other taxation and social security
Trade creditors
Other creditors
Accruals and deferred income		 2024
£
20,270
-
4,408
24,678
2024
£
7,269
13,678
-
329
21,276		 2023
£
14,540
-
3,204
17,744
2023
£
7,071
9,392
879
3,595
20,937

13. Retirement benefit schemes

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

14. Analysis of net assets between fund

Fund balances at 31
March 2024 are
represented by:
Tangible assets
Current
assets/(liabilities)		 Unrestricted
Funds
2024
£
1,887
81,122
83,009		 Restricted
Funds
2024
£
-
127,227
127,227		 Total
2024
£
1,887
208,349
210,236		 Unrestricted
Funds
2023
£
3,089
44,220
47,309		 Restricted
Funds
2023
£
-
104,795
104,795		 Total
2023
£
3,089
149,015
152,104

25