Company registration number. 08045641 Charity registration number: 1150294 Disability Sports Coach (A company limited by guarantee) Annual Report and Financial Statements for the Year Ended 31 March 2025 WESTCOTTS CHARTSRED ACCOUNTANTS 4 •VSINess ADVISERS
Dlsability Sports Coach Contents Reference and Administrative Details Trustees, Report 2to11 Independent Exarninerfs Report 12 Statement of Financial Activities 13 Balan Sheet 14 Notes to the Financial Statements 15to25
Disability Sports Coach Reference and Administrative Details Trustees: K E Sorab OBE S Vardy A Bamania M Leggett C D Randall C M Mounsey-Thear A M Bhuta {appointed 6 February 2025 and resigned 3 October 2025) T J Copley (appointed 6 February 2025) P Lloyd (appointed 11 February 2025) Secretsry P M Ackred Charlty Reglstration Number 1150294 Company Registratlon Number 08045641 The charity is incorporated in England and Wales. Marathon Building CIO House of Sport 190 Great Dover Street London SE14YB Reglstered Office Independent Examiner Westcotts {SW) LLP 47 Boutport Street Barnstsple Devon EX31 1SQ Page 1
Disability Sports Coach Trustees. Report The trustees, who are directors for the purposes of company law, present the annual report together with the financial statements of the charitsble company for the year ended 31 March 2025. The accounts have been prepared in accordan with the accounting policies set out in note 1 of the accounts, and comply with the Charity's goveming document, 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 January 2021)°. The main objectlves of Disability Sports Coach (DSC) are to: Maximise access to and provision of disabled sports across the UK. Raise awareness of the need for sporting, physical activity and social opportunities for disabled people. Raise awareness of the sporting, physical activity and social possibilities for disabled people to become active. The Trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the Charity should undertake. On behalf of the Board, we would like to thank the stsff 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. Page 2
Dlsability Sports Coach Trustees. Report Message from our Chalr As Chair of Trustees. l am honoured to reflect on a year of remarkable progress and profound impact at Disability Sports Coach. Our mission to enhan lives through the power of sport has never felt more urgent or more inspiring. This year, we've seen disabled people across the capital emp¢)wered to participate, connect, and thrive. Frorn new Community Clubs to inclusive coaching programmes, our work continues to break down barriers and build lasting change. Behind every achievement are passionate individuals, induding our staff. volunteers, partners. and fellow trustees, who dedicate themselves to our success. l extend my heartfelt thanks to each of you for your unwavering commitment. We remain focused on the future." expanding our reach. strengthenlng our partnerships. and ensuring that every disabled person has access to inclusive. highquality opportunities to be active and belong. Togelher, we are building a more indusive society. one where sport is a Catal for confidence. community. and change. K E Sorab OBE Chair of Trustees Disability Sports Coach Page 3
Disability Sports Coach Trustees. Report Message from our CEO As we refflect on the past year, l am proud to share the remarkable progress Disability Sports Coach has made in empowering, educating, and enriching the lives of disabled people through sport and physical activty. Our strategy, Enhancing Lives, continues to guide everything we do. From expanding our Cornrnunity Clubs to delivering inclusive training programmes and specialist coaching services. we have seen firsthand the transformative impact of our work. The stories of individuals who grew in confidence and resilien through our sessions remind us why our mission matters. This year, we've reached more participants than ever before, launched new clubs in Brent and Merton, and strengthened our partnerships with organlsations like Nike. Sport England, local councils. and schools. These collaborations have enabled us to break down barriers, create inclusive environments. and build a more representative workforce. I want to thank our dedicated staff. volunteers. trustees, and partners for their unwavering commitment. Your passion and belief in our mission make everyihing we achieve possible. Looking ahead. we remain focused on expanding our reach. deepening our impact. and ensuring that every disabled person has the opportunty to thrive through sport. Together. we are enhancing lives. Petar Ackred Chief Executive Officer Disability Sports Coach Page 4
Disability Sports Coach Trustees. Report Our Strategy.. Enhancing Lives Our Charlty has a single mission., we use the unlque power of sport and physical actlvlty to enhance the lives of disabled people. Our Strategy. Enhancing Lives, was launched In April 2023 and outlines three key objectlves to deliver this mission. 1. Empower dlsabled people of all ages to partlclpate in sport and feel part of a supportive community 2. Educatè individuals and organlsations with the skills. expertlse and confidence to deliver Incluslve activities for all 3. Enrfch the lives of disabled people by providing speclallst services that enhan the work of our partners Theoryof Ch•n80 •nd Strateilc ObJe¢tlve$ 2023-28 ISABILITYSPORTSCOACH owvl L45&bkdpeopk¢o1theequèl1fft1•NpDrtur1lv loeDltya(Uwtriiwe$•n41t•lEonnKi•dta OurffllMl#n W4 will pDwer0fphplI1iLity1ffid5YQrtlopnh3ttt Ihèll¥ésOldlttdpetre Js1 (rimmunii¥ DO$1 WÈA41knadtr¥knÈdu¢f4 wRwHlprwWe5p1tslIrf¥ ow&va¢eW¢ IMwu¥pphv5k¥h bylnCr•4B I+tsl ph¥5Kalith4ll d0114 pe•pl• to rdwrommuniiw sJbdind non. 1x411 Page 5
Disability Sports Coach Trustees, Report Objective l.. Empower We will provide and promote physical activity end sport opportunities that empower disabled people of all ages to participate and feel part of a supportive community. How do we do thls? Our weekly Community Clubs across London bring disabled people together to get active, meet friends and feel part of the community. Sessions are run during school term-time by speclallst coaches and supported by incredible volunteers. Our free Active at Home sessions Include online dance, yoga and online quizzes, providing more opportunltles for people to get active and engage with others. Key highllghts: We reached 317 unlque partlclpants across our Communlty Clubs~ up from 215 the prevlous year, an Increase of 47%. Thanks to our fantsstlc partners, we establlshed ttvo new Communlty Clubs In London: Our first ever club dedlGated to disabled glrls, launched In Brent In partnershlp wlth Nlke. Our flrst club In Merton, launched In partnershlp wlth the local councll and Ihe TIM Henman Foundatlon. We were thrllled to welcome Team GB Paralympian and Strf¢tly Come Danclng Star Ellle Slmmonds to Communlty Club Brentl Eiiie jolned us In her role as Ambassador for Sure'4 Breaklng Llmlts Programme, whlch provldes tralnlng resources for coaGhes and supports young people to get more actlve. Whavs nèxt? Increase the reach of our Communlty Clubs through new Inldatlves and partnershlps Provlde a hlgh-quallty experlence lor all dlsabled people and Ihelr supporters at all Communlty Clubs Respond to the needs of our communltles by dellverlng accesslble physlcal actlvlty and sports wherever needed such as events, hollday programmes and online sesslons Work wllh partners to promote opportunltles lor dlsabled people to parttcipate In more acfjvltles In the communlty Page 6
Dlsablllty Sports Coach Trusteos. Report Objective 2.. Educate We will lead the way In educating Indlvldua18 and organlsatlons wlth tho skllls, oxpertlse and confldence to dellver Incluslve physlcal actlvlty and sport for all. How do we do thls? Dellver tralning programmes to Increase the number of approprlately skllled Indlvlduals who can deliver more inclusive actlvltles for dlsabled people and improve exlstlng services. Train and Mentor dlsabled people to become volunteers. sports coaches and community leaders wlth access to fulfilling employment opportunltles. Our tralnlng courses are accredlted by CIMSPA (The Chartered Institute for the Management of Sport 2nd Physical Actlvity), hlghlighting our commitment to delivering high-quallty education. Key hlghllglts: Our team tralned 175 people, glvlng them the skllls and confldence to adapt actlvllleg so dlsabled people aren't excluded. Thanks to our Incredlble partners at Nlke, we dellvered another successful Inclu8lve Actlvlty Leaders prograrnme. Thls programme tralned 25 dl8abled and nan-dlsabled people to become fully quallfied sports coaches, breaklng down barrlefs to employment and creatlng a more representatlve W0forCe. Our tearn lolned Nlke to share our expedences of tialnlng Incluslve sports coaches on the global staoe at the 2024 Parls ParalymplG8. COACHTHE Fu1u0 Whavs noxl? Contlnue our Innovatlve partnershlp wlth Nlke lo dellver the Induslve Actlvlty Leadws programme, tfalnlng more dlsabled and non411s8bled sports coaches. Conllnue to educate coaches, volunteers, teachers and organlsatlons, to make acllvllles Incluslve for all. Page 7
Disability Sports Coach Trustoes, Report Objective 3." Enrich We will provlde speclallst Incluslve coaching Services that onhanco the work of our partners and enrlch the Ilves of the dlsabled people they support. How do we do thi87 Deliver accesslble physical activity and sports coachlng sessions with a range of communlty partners supportlng disabled people of all ages and backgrounds Key highlights: We partnered with Nlke to deliver the Paralympic Roadshow, delivering Inclusive sport sessions in schools across London. The programme reached 1.125 schoolchildren, building accessibility habits from an eady age. Thanks to Nike, Paralympian legend Sophie Hahn joined us at College Park School, Westmlnster. Sophie led sprinting games and joined in with disability football using an audlble ball. Our specialist inclusive coaches provlded accessible sports sesslons for 330 people from ages 5 to 65. Last le, when Disability Sports Coach jned tss. we noticed a real diffefftnce in Laura and her attitude to sport. Gr8du811y, she began to take part more actively and enthusjastically, enjoying the mindftsl and irrclusive actsvities. L8ura started t8king part more in teamwork 8xercr8es, communiG8ting with herpeers. It W8s a joy to See her Bmrfing and fully p8rticipab.ng wrth h8r c18ssm8te6. She grew in conh'd8nce and is more resplient both in and out ol Glas6 - a rnal success slory." Emma Bonnin, Headteacher, Pak8man Primary School .' &LI'.Y Page 8
Disability Sports Coach Trustees. Report What's next? Work more closely with disabilty organisations and community partners to improve and increase the provision of inclusive sport opporbjnities for disabled children and young people. Fundraising We are hugely grateful to the following Trusts. Foundations and Donors for their support throughout the year, including but not limited to: Beyond Sport and Sure- Breaknng LiThwts ProarnMe rent Council Chaflies Aid Foundalion Charterhouse in Sctha ackney Coundl Henry Smith Foundalion Lond Sport Llem0Th harllable MIGSO. P&u N*e Royal Borough of Kensington and Chelsea porty Chance Prlze tkni Team London &Mlgè m Henman Foundalion Wlmljedon ounda11on Govemance and Financial Review As we continually develop, it is vitally important that we review our Govemance Code to make sure that it is up to date and compliant with any new and changing charity guidance. Financial review During the year, the charity received income totalling £400,806 {2024: £486,711), of this income £208,799 (2024: £175.346) related to unrestricted income and £192,007 (2024: £311,365) related to restricted income. Expenditure totalled £442.260 (2024.. £428,579) with £272,974 (2024: £258,649) relating to unrestricted expenses and £169,286 (2024: £169,930) relating to restricted expenditure. As at 31 st March, totsl reserves held were £168.782 (2024: £210,236). of these funds £99.228 {2024: £119,346) were restricted. Reserves and Ongoing Concerns Reserves are needed to bridge the gap between expenditure and income. The Trustees consider the ideal unrestricted reserves level (as at 31 st March 2025) to be 3 months of operating costs. At the end of 2024125, our free reserves were £66,717, which represents just over 3 months of the charitys operating costs. During times of uncertainty. we may seek to hold more unrestricted reserves. if possible, to allow the Charity to deliver its objectives, given that income can be unpredictable for charities like ours. Page 9
Disability Sports Coach Trustees. Report Trustees Recruitment Over 2024125. we conducted a search for new trustees to join our board. We sucSsfUllY recruited 3 new trustees to our board in January 2025, filling the skills gap identified in 2023124. Trustee Induction Policy and Procedures All new trustees follow our Trustee induction recruitment policy and procedures, which include DBS checks, Trustee and safeguarding training and meetings with key senior staff and board members to support them in understanding their role as a trustee and provide further guidance on our charity. Future Priorities 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 rf it is wound up whilst they are members, or within one year of ceasing to be a member, and such accounts are limited to £1.00. Supplier Payment Policy The Charitys 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 WC1 A 1DU). The Charitys current policy conmIng the payment of trade creditors is to: settle the tems of payment with suppliers when agreeing on the temis of each transaction; ensure that suppliers are made aware of the term5 of payment by inclusion of the relevant terms in contracts. and pay in accordance with the Charitvs contractual and other legal obligations. Trade creditors of the Charity at the year-end were equivalent to 30 days, 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 ExUtiVe (P Ackred). The Trustees provide regular support for the Chief Executive. Statement of trustees. responsibilities The trustees (who are also the directors of Disability Sports Coach 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 (United Kingdom Generally Accepted Accounting Practice). including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" The report and accounts have been prepared in accordance with the provisions in the Companies Act 2006 relating to small companies. Company law requires the trustees to prepare financial statements for each financial year. Under company law the trustees must not approve the financial statements unless they are satlstled that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including its income and expenditure. of the charitable company for that period. In preparing these financial ststements. the trustees are required to: select suitable accounting policies and apply them consistently. Page 10
Disability Sports Coach Trustees. Report observe the methods and principles in the Charities SORP. make judgements and estimates that are reasonable and prudent., state whether applicable accounting standards, wmprising FRS 102 have been followed, subject to any material departures disclosed and explained in the financial statements., and prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business. The trustees are responsible for keeping proper accounting records that can disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable CoMpanS website. Legislation goveming the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. Small companles provision statement This report has been prepared in accordan with the small companies regime under the Companies Act 2006. The 8nnual report was approved by the trustees of the charity on behalf by: 1611212025 and signed on its K E Sorab OBE Trustee Page11
Dlsability Sports Coach Independent Examiner's Report to the trustees of Disability Sports Coach ('the Company,) I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2025. Responsibilities and basis of report As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companles Act 2006 ('the 2006 Act.). Having satisfied myself th8t the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination. I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act,). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act. Independent axamlner's statement Since the Companys gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that l am qualified to undertake the examination because l am a member of , whlch is one of the listed bodles. I have completed my examination. I confimi that no matters have come to my attention in connection with the examination giving me cause to believe: 1. accounting records were not kept in respect of Disability Sports Coach as required by section 386 of the 2006 Act., or 2. the accounts do not accord with those records. or 3. the accounts do not comply with the accounting requlrements of section 396 of the 2006 Act other than any requirement that the accounts give a Irue and fair view which is not a matter considered as part of an independent examination. or 4. the accounts have not been prepared in accordance with the rnethods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)]. I have no cOnmS and have come across no other matters in connection wlth the examination to which attention should be drawn In this report in order to enable a proper understanding of the accounts to be reached. Catherine Williams FCA DChA Independent Examiner Westcotts (SW) LLP 47 Boutport Street Bamstsple Devon EX31 1SQ Date:.1.7........ Page 12
Disability Sports Coach Statement of Financial Activities for the Year Ended 31 March 2025 (Including Income and Expenditure Account and Ststement of Total Recognised Gains and Losses) Unrestricted funds Restricted funds Total 2025 Total 2024 Note Income and Endowments from: Donations and legacies Charitable activities Investment income 102,283 96,711 9,805 102,283 288,718 9,805 107.722 372,374 6.615 192,007 Total income 208.799 192,007 400,806 486.711 Expenditure on: Raising funds Charitsble activities (21,137) 251,837) (21.137) 1421.123 {17,1341 (411,445) (428,579) (169,286) Total expenditure (272.974) (169.286) 442,260 Net (expenditure)lincome Transfers between funds (64.175) 42,839 22,721 (42,839) (41,454) 58,132 Net movement in funds (21.336) (20,118) (41,454) 58,132 Reconciliation of funds Total funds brought forward 90,890 119,346 210.236 152.104 Total funds carried forward 17 69,554 99.228 168,782 210,236 All of the charity's actlvltles derive from continuing operations during the above two periods. The funds breakdown for 2024 is shown in note 17. The notes on pages 15 to 25 form an integral part of these financial statements. Page 13
Disability Sports Coach (Registration number: 08045641) Balance Sheet as at 31 March 2025 2024 2025 Note (as rèstated) Fixad ass•ts Tangible assets 13 2,657 1,887 Current assets Debtors Cash at bank and in hand 14 15 29,877 160.665 24,678 204.947 190,542 229,625 Credltors: Amounts falling due within one year 16 {24,417) (21,276) Net current assets 166,125 208,349 Net assets 168,782 210,236 Funds of the charity: Restricted income funds Restricted funds 99,228 119,346 Unrestricted income funds Unrestricted funds 69.554 90,890 Total funds 17 168.782 210.236 For the financial year ending 31 March 2025 the chartty was entitled to exemption from audlt under section 477 of the Companies Act 2006 relating to small companies. Directors. responsibilities: The members have not required the charity to obtain an audit of its accounts for the year in question in accordance with section 476; and The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006. The financial statements on pages 13 to 25 were approved by the trustees, and authorised for issue 1611212025 and signed on their behalf by. K E Sorab 08E Trustee The notes on pages 15 to 25 form an integral part of these financial ststements. Page 14
Disability Sports Coach Notes to the Financial Statements for the Year Ended 31 March 2025 1 Charity status The charity is limited by guarantee, incorporated in England 8nd Wales, and consequently does not have share capital, Each of the trustees is liable to contribute an amount not exceeding £1 towards the assets of the charity in the event of liquidation. The address of its registered office is: Marathon Building CIO House of Sport 190 Great Dover Street London SE14YB 2 Accounting policles Summary of slgnlflcant accounting policies and key accountlng estimates The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated. Statement of compliance The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice (applicable to charities preparing their accounts in accordan with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)) (issued in October 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republlc of Ireland (FRS 102) and the Companles Act 2006. Basis of preparatlon Disability Sports Coach meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless othemise ststed in the relevant accounting policy notes. The financial statements are prepared in sterling which is the functional currency of the charity. Going concern The trustees consider that there are no material UnrtaIntieS about the charitys ability to continue as a going concem nor any significant areas of uncertainty that affect the carrying value of assets held by the Charity. Exemptlon from preparing a cash flow statement The charity opted to adopt Bulletin 1 published on 2 February 2016 and have therefore not included a cash flow statement in these financial statements. Page 15
Disabllity Sports Coach Notes to the Financial Statements for the Year Ended 31 March 2025 Prior period errors The prior period figures have been amended to update the allocation of expenditure between restricted and unrestricted expenditure. There was no impact to the over811 financial position of the charity. Income and endowments All income is recognised once the charity has entitlement to the income, it is probable that th8 income will be received and the amount of the income receivable can be measured reliably. Donations and legacies Donations are recognised when the charity has been notified in writing of both the amount and setuement date. In the event that a donation is subject to conditions that require a level of performance by the charity before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met. or the fulfilment of those conditions is wholly within the control of the charity and it is probable that these conditions will be fulfilled In the reporting period. Investment income Dividends are recognised once the dividend has been dedared and notification has been received of the dividend due. Expanditure All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement Is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on 8 basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset's use. Other support costs are allocated based on the spread of staff costs. Raising funds These are costs incurred in attracting voluntary income, the management of investments and those incurred in trading activities that raise funds. Charitable activities Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that Can be allocated directly to such activities and those costs of an indirect nature necessary to support them. Support costs Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, for example. allocatlng property costs by floor areas. or per capita, staff costs by the time spent and other costs by their usage. Page 16
Disability Sports Coach Notes to the Financial Statements for the Year Ended 31 March 2025 Taxation The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitsble company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992. to the extent that such income or gains are applied exclusively to charitable purposes. Tangible fixed assets Individual fixed assets are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses. Depreciation and amortisation Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected usefvl economic life as follows: Asset class Furniture and fittings IT equipment Sports equipment Depreciation méthod and rate 5 years straight line 3 years straight line 3 years straight line Cash and cash equlvalents Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value. Fund structure Unrestricted income funds are general funds that are available for use at the trustees discretion in fvrtherance of the objectives of the charity. Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose. Financial instruments Classification Financial assets and financial liabilities are recognised when the charity becomes a party to the contractual provisions of the instrument. Financial liabilities and equity instruments are dassified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the charity after deducting all of its liabilities. Page 17
Disabillty Sports Coach Notes to the Financial Statements for the Year Ended 31 March 2025 Recognition and measurement All financial assets and liabilities are initially measured at transaction price {including transaction costs), except for those financial assets classified as at fair value through profit or loss, which are initially measured at fair value (which is nomally the transaction pri excluding transaction costs), unless the arrangement constitutes a financing transaction. If an arrangement constitutes a financing transaction, the financial asset or financial liability is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. 3 Income from donations and legacies Unrastrfcted funds General Total 2025 Grants receivable Donations and gifts 84,447 17,836 102,283 84,447 17,836 102.283 Unrestrictsd funds Ganeral Total 2024 Grants receivable Donations and gifts 70.744 36,978 70,744 36,978 107,722 107,722 4 Income from charitable activities Unrestrlcted funds General Restrlcted funds Total 2025 Coaching Training courses Community clubs Sport England 65,428 7.885 23,398 25.168 5,584 80,255 81,000 90.596 13,469 103,653 81.000 96.711 192.007 288,718 Page 18
Disability Sports Coach Notes to the Financial Statements for the Year Ended 31 March 2025 Unrestrfcted funds General Restricted funds Total 2024 Coaching Training courses Community clubs Indusive activity leaders Sport England 44,671 8.325 8,013 15,640 760 155,905 58,060 81,000 60,311 9,085 163.918 58,060 81,000 372,374 61,009 311,365 S Investment incomé Unrestricted funds General Total 2025 Interest re1vable on bank deposits 9,805 9,805 Unrestricted funds Genèral Total 2024 Interest re1vable on bank deposits 6,615 6,615 6 Expenditure on raising funds a) Costs of genarating donatlons and legacias Unrgstricted funds General Total 2025 Note Stsff Costs Allocated support costs 17,930 3,207 21,137 17.930 3,207 21,137 Unrestricted funds General Total 2024 Note Staff Costs Allocated support costs 14,185 2,g49 17,134 14,185 2,949 17,134 Page 19
Dlsability Sports Coach Notes to the Financial Statements for the Year Ended 31 March 2025 7 Expénditure on charltable activities Unrestricted funds General Restrlcted funds Total 2025 Access to Work Coaching Training Courses Community Clubs Inclusive Activity Leaders Sport England 17,816 92,902 6,832 62.830 34,646 36,811 17.816 108,761 6,863 118.922 73.711 95.050 15,859 31 56,092 39,065 58,239 169.286 251,837 421.123 Unrestrided fvnds General Restricted funds Total 2024 Access to Work Coaching Training Courses Community Clubs Inclusive Activity Leaders Sport England 11.334 73,211 3,537 45.336 8,369 99,729 241,516 11,334 75.704 4,137 106.060 19,896 194.314 2,493 600 60,724 11,527 94,585 169,929 411,445 Activity undertaken directly Staff costs Activity support costs 2025 2024 Access to Work Coaching Training Courses Communtty Clubs Inclusive Activity Leader5 Sport England 6,989 41,635 2,533 33,254 16,088 6,421 2,383 14,777 953 13,824 7.627 8.104 17,816 108,761 6.863 118.922 73,711 95,050 421,123 11,334 75.704 4,137 106.060 19,896 194,314 411,445 52,349 3.377 71.844 49,996 80.525 106.920 266.535 47,668 Page 20
Disability Sports Coach Notes to the Financial Statements for the Year Ended 31 March 2025 8 Analysis of support costs Support costs allocated to charitable actlvltles Inclusive Activity Leaders Raising Access to funds work Coachlng Training Communlty Courses Clubs Sport England Total 2025 Total 2024 Advertising & Promotions Rent Travel & subsistence Printlng, postage and stationery Telephone IT Sofvare & Consumables Insurance Subscriptions & Memberships General Expenses Professional Fees (Inc Accountsncy) Bank charges Depreciation Charge 129 439 29 96 326 21 595 2.023 132 38 131 556 1,893 123 307 1,044 68 326 1,109 72 2.047 6.965 453 133 5,644 101 29 1,343 8,646 12,846 628 3.483 18 1.109 9.725 8,117 356 2,559 85 545 810 40 219 63 405 602 29 163 390 2,512 3,731 182 1.012 25 162 241 12 65 365 2,349 3.490 171 947 201 1.296 1,926 94 522 214 1,377 2,046 100 555 738 52 119 549 39 89 3,403 240 550 220 15 35 3,183 224 515 1.756 124 284 1,866 132 302 11,715 826 1,894 2,870 2.028 3,207 2,383 14,778 953 13,824 7,626 8,104 50,875 32.660 Page 21
Disability Sports Coach Notes to the Financial Statements for th8 Year Ended 31 March 2025 9 Net incomingloutgoing rasourc•s Net (outgoingyincoming resources for the year indude: 2025 2024 Depreciation of fixed assets 1,894 1,845 10 Trustees remuneration and expenses No trustees, nor any persons connected with them, have received any remuneration from the charity during the year. No trustees have received any reimbursed expenses or any other benefits from the charity during the year. 11 Staff costs The aggregate payroll costs were as follows: 2025 2024 staff costs durlng the year were: Wages and salaries Social security costs Pension costs 256.523 22,471 5.471 265,053 22,104 5.711 284,465 292.868 The monthly average number of persons (including senior management I leadership team) employed by the charity during the year was as follows: 2025 No 2024 No Employees The number of employees whose emoluments fell within the following bands was.. 2025 No 2024 No £70.001- £80,000 The key management personnel of the charity comprise the Trustees and Chief Executive Officer. The total remuneration of the key management personnel of the charity was £80,739 (2024: £79.729). Page 22
Disability Sports Coach Notes to the Financial Statements for the Year Ended 31 March 2025 12 Taxation The charity is a registered charity and is therefore exempt from taxation. 13 Tangible fixed assets Furnlture and equipment Total Cost At 1 April 2024 Additions 11,905 2,664 11,905 2,664 At 31 March 2025 14,569 14,569 Depreciation At 1 April 2024 Charge for the year At 31 March 2025 10,018 1,894 10,018 1,894 11.912 11,912 Net book value At 31 March 2025 2,657 2.657 At 31 March 2024 1,887 1,887 14 Debtors 2025 2024 Trade debtors Prepayments 26,109 3,768 20,270 4.408 29.877 24.678 15 Cash and cash equivalents 2025 2024 Cash at bank 160,665 204,947 Page 23
Disability Sports Coach Notes to the Financial Statements for the Year Ended 31 March 2025 16 Creditors: amounts falling du• within one year 2025 2024 Trade creditors Other taxation and social security Other creditors Accruals 13,817 7,004 1.150 2,446 13,678 6.208 1.061 329 24.417 21.276 17 Funds Balance at 1 April 2024 Balance at 31 March 2025 Incoming Resources resources expended Transfers Unrestrfcted funds General Funds 90,890 208,799 (272,974) 42,839 69,554 Restricted funds Community Clubs Sport England Inclusive Activity Leaders Coaching Training Courses 42,392 18,923 58,031 80,255 81.000 {56,093) (58,238) (39.065) (15.859) 31 (40,839) 25,715 41,685 18,966 9,309 3,553 25,168 5,584 192,007 (2.000) 42,839) 119,346 169,286) 99,228 Total funds 210,236 400.806 (442,260) 168.782 Balance at 1 Aprll 2023 Balance at 31 March 2024 Incoming Rosources resources expanded Transfers Unrestricted funds General Funds 93,497 175.346 (258,649) 80,696 90,890 Restrlcted funds Community Clubs Sport England Inclusive Activity Leaders Coaching Training Courses 14,600 32,508 11,499 155,905 81.000 58,060 15,640 760 (60,724) (94,585) (11.528) (2.493) (600) (169,930) (67,389) 42.392 18,923 58.031 {13,147) (160 (80,696) 58,607 311,365 119,346 Total funds 152,104 486,711 (428.579 210,236 Page 24
Disability Sports Coach Notes to the Flnanclal Statements for the Year Ended 31 March 2025 Transfers between funds Once the project has been completed, any remaining balan is transferred into our general reserves in agreement with the funders. ose of restricted funds Restricted funds are sought to support the delivery of the charitable objects and its delivery mechanisms which indude. Community Clubs. Training. Coaching and Indusive Activity Leaders. 18 Analysis of net assets between funds Unrestricted funds General Total funds at 31 March 2025 Restricted funds Tangible fixed assets Current assets Current liabilities 2,657 91,314 {24,417) 69.554 2,657 190,542 24,417) 168.782 99.228 Total net assets 99,228 Unrestrictèd fvnds Ganaral Total funds at 31 March 2024 Restricted funds Tangible fixed assets Current assets Current liabilities 1,887 110.279 (21.276) 90,890 1,887 229,625 (21,276) 210,236 119,346 Total net assets 119,346 19 Related party transactions There were no related party transactions in the year. Page 25