REGISTERED COMPANY NUMBER: 08177159 (England and Wales) REGISTERED CHARITY NUMBER: 1155171
Report of the Trustees and
Financial Statements
for the Year Ended 31 March 2023
for
Birmingham Sport And Physical Activity Trust
Locke Williams Associates LLP Chartered Accountants Registered Auditors c/o Blackthorn House St Pauls Square Birmingham West Midlands B3 1RL
Birmingham Sport And Physical Activity Trust
Contents of the Financial Statements for the Year Ended 31 March 2023
| Page | |
|---|---|
| Report of the Trustees | 1 to 12 |
| Report of the Independent Auditors | 13 to 15 |
| Statement of Financial Activities | 16 to 17 |
| Balance Sheet | 18 to 19 |
| Cash Flow Statement | 20 |
| Notes to the Cash Flow Statement | 21 |
| Notes to the Financial Statements | 22 to 33 |
Birmingham Sport And Physical Activity Trust (Registered number: 08177159)
Report of the Trustees for the Year Ended 31 March 2023
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2023. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES Objectives and aims
The objects of the charity are
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1 to further such charitable purposes as the trustees see fit, including:
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a advancing the mental and physical health and wellbeing of young people in particular, but not exclusively, by providing and assisting in providing facilities for sport and physical activity, recreation, art and culture or other leisure time occupation,
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b advancing education (including education, training and development in the area of leadership), c promoting volunteering (where to do so furthers a charitable purpose or purposes),
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d promoting the social inclusion of those excluded from society who are in need and
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e promoting equality and diversity for the public benefit without distinction of gender, sexual orientation, race, age, disability, nationality or of religious or other opinions.
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2 the promotion of any other charitable purpose for the benefit of the public (charitable under English law).
Mission Statement
Improving lives through sport and physical activity
Vision
An active, healthy city for everyone
Values
Collaborative, Inclusive, Adaptable
Sport Birmingham is here to make a positive difference to people's lives through sport and physical activity. We are the city's strategic sports and physical activity partnership, working as a leading charity to join up policy and investment with delivery partners who bring inclusive and accessible sport and physical activity to communities. We provide support through leadership, insight, knowledge, and expertise to anyone in Birmingham working towards our vision of a more active city and a healthier place to live, learn, work and play.
Main objectives for the year
We continue to align our strategic work and our priorities closely with the Sport England strategy 'Uniting the Movement', which has been refreshed to have a more specific focus on places and communities who have the greatest need. As a recognised ‘System Partner’ of Sport England, we have foundation investment to lead and broker collaborative work in Birmingham, to lever investment and capacity-build the expansive and diverse delivery network of providers of sport and physical activity. Our 5 priorities set the scope of our role in the Birmingham system where we can add best value to make a real impact.
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Improve physical and mental wellbeing by reducing inactivity.
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Make sport and physical activity inclusive and accessible to all
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Connect communities through sport and physical activity.
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Grow and develop a workforce for the sport and physical activity sector.
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Improve life skills and prospects through participation and engagement.
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Birmingham Sport And Physical Activity Trust (Registered number: 08177159)
Report of the Trustees for the Year Ended 31 March 2023
How we will work:
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Partnerships - we will foster and grow partnerships.
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Places - we will respond to local needs and create opportunities.
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People - we will work to improve the lives of people and connect communities.
Further, we will explore efficiencies through structured collaboration, shared services, and job roles with partner organisations to achieve greater impact.
Public benefit
In setting our objectives and planning our activities our Trustees have considered the Charity Commission's general guidance on public benefit.
Volunteers
Volunteers are one of the most important resources that we have in our sector. Volunteers find the donation of their time and energy a meaningful experience for themselves as well as for the many events and clubs across the city. Through awareness raising of opportunities and our training and programmes, we give local people the opportunity to fulfil their potential, develop skills and lasting memories through the delivery of sport. We do this through the delivery and support of a number of local, regional, and national projects and programmes including the Primary and Secondary School Games, Community events, and festivals, as well as a number of our programmes linked with supporting club development and working with our many partner groups and organisations.
ACHIEVEMENT AND PERFORMANCE Charitable activities
2022/23 Impact Summary
We reflect on what has been an amazing, challenging, and successful year. The Birmingham 2022 Commonwealth Games (‘CWG’) was the highlight of a special year for sport in the region, and we played an active part in leading the local legacy work, commissioned by Birmingham City Council and Sport England. The extra layer of investment was on top of significant funding from the recovery strands to help the sector and to strengthen its delivery network to sustain the great community work in the city.
Sport Birmingham played a supportive role throughout the games, with many of the team volunteering and 2 managers seconded for the year to help run the volunteer programme and lead the youth programmes, respectively, (within the Organising Committee ‘OC’). The Chief Executive and wider team worked closely with the CWG OC senior team and BCC team to build relationships locally and connect the Commonwealth sports to the region to help build a meaningful legacy for the community.
Below is a summary of some of the main projects and programs that align with each of our strategic priorities:
1. Strategy & System Change
Systems Partner (Sport England)
- We secured 5 years 'System Partner' (funding of over £500k each year) as part of the Active Partnership network, along with national governing bodies of sport and a number of national partners with specialisms in the sector.
CWG Legacy
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Commonwealth Active Communities (CAC) is a place-based investment focussing on active environments, children & young people, volunteering, and social prescribing; through a collaborative partnership between us, Birmingham City Council and The Active Wellbeing Society along with several national partners supporting themes.
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Community Games - 8 Games were delivered across 10 days between 26th May 2022 and September 10th, 2022, with over 8,000 people attending, 220 activity provisions from 190 local clubs, and 600 volunteers .
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Birmingham Sport And Physical Activity Trust (Registered number: 08177159)
Report of the Trustees for the Year Ended 31 March 2023
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Club Together - 6 Club Together networks have been set up, 4 are geographically based in areas of greatest deprivation and 2 thematic, focussed on mental health and disability. These are set up to build better local connectivity with support and development through our support. Two of the Club Together networks are working in partnership with organisations involved in the CAC programme creating a more sustainable and resilient approach to community development.
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CWG Equipment Giveaway - working as a consortium of partners to distribute sports equipment from the games, this resulted in around 80 clubs and organisations in Birmingham receiving actual equipment used at the games.
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CWG Tickets - we worked with the OC to allocate and distribute over 3,000 games tickets to schools and community groups .
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Extended Workforce- The Physical Activity & Wellbeing legacy lead for the games remained hosted within the senior management team, providing vital connectivity to all games and games legacy opportunities. This post is due to end in August 2023.
Major Events
A new Major Events Board was formed post the CWG, to recognise the city and region's ability and ambition to host many more major events; this was structured to involve all major players and look more collaboratively and proactively at a new events calendar which has greater economic and community benefit.
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IBSA World Blind Games 2023 - we led the coordination of the volunteering and legacy strands for the event, which has afforded us the opportunity to get closer to supporting this specific disability event. 400 volunteers undertook over 10,000 volunteer hours throughout the event.
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World Trampoline Championships 23 - we are part of the organising committee to influence how community legacy can be maximized.
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Muller Indoor Athletics Grand Prix Feb 23 - we influenced the planning to afford opportunity for a youth/community/school focus through access to the facility pre-event and joined up with other partners including The Daily Mile, England Squash, Badminton England & Birmingham Wheelchair Basketball.
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Sport Birmingham are partnering with the University of Birmingham School of Sport, Exercise, and Rehabilitation Sciences - on their funded research project, Major Events Legacies: Getting the community ready for the next major event. Alongside Birmingham City Council and Birmingham Impact Group (BRIG). One of our managers sits on the advisory board for the research project.
2. Community & Wellbeing
Together Fund
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This was a development from 3 previous phases of tackling inequalities funding to continue to aid those affected by the pandemic and support existing provisions, ensuring continued participant engagement covering the 4 focus audiences: Culturally Diverse Communities, Disabilities, Long-term Health Conditions, Lower-socio Economic Groups. It included helping communities to build stronger and safer provisions and to engage more diverse audiences amongst those most inactive.
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Grants were up to £10k although the advised (and average) funding amount from us is £3,500.
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The total number of awards was 38.
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The total value of awards was £195,367.60 .
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Birmingham Sport And Physical Activity Trust (Registered number: 08177159)
Report of the Trustees for the Year Ended 31 March 2023
Small Grants
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linked to the aspirations of the Games legacy, the focus was on the 'Improving health & wellbeing' priority theme, including those who are inactive to become active, tackling inequality in participation, and gaining access to kit and equipment.
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The number of awards was 62. The total value of awards was £129,701.
Places & Spaces
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Reached £339,076 with Sport This was a CWG legacy initiative delivered in partnership with Crowdfunder, helping clubs and organisations raise funding up to £10,000 which could be matched equally by Sport England.
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We employed a part-time officer to lead the work across Birmingham, the Black Country, and Coventry, Solihull, and Warwickshire.
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The number of organisations successful up to the end of this year in Birmingham was 5, and in the wider region 25.
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In total 41 organisations engaged with Space and Places.
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The total value of funding has England co-investing £113,263 .
Moving Lives, Healthy Minds
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A second year of the Comic Relief-funded project in partnership with the Birmingham & Solihull Mental Health Trust and Newman University.
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A sport-based social recovery project for over 25s in Birmingham who access Community Mental Health Services diagnosed with severe and enduring mental illness.
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Moving Lives Healthy Minds 2nd pilot in Erdington was completed - many of the sessions are continuing following the 24 weeks of funding or service users are being signposted to other appropriate sessions.
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70 Service Users attended sessions over the 24 weeks, many of which have continued in local sports and physical activity opportunities, through either gym membership or joining regular club activity.
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• 7 different activities were offered with 10 new coaches/volunteers being trained in Mental Health First Aid.
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A 3rd pilot has been confirmed in Sparkhill (An Active Birmingham location) with an underspend from Comic Relief.
See My Voice
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An Inclusive Volunteering Project, working with young people who are currently completing 15 hours of volunteering in local sports/PA sessions.
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Working with British Blind Sport to develop a leadership course that is inclusive of a range of disabilities and be used at the end of the program.
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10 young people completed the programme and gained a Sports Leaders Qualification, continuing to help volunteer for local activities.
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Sport Birmingham was pivotal in supporting to redesign of the Sports Leaders Course to ensure it was accessible to young people with learning disabilities .
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Birmingham Sport And Physical Activity Trust (Registered number: 08177159)
Report of the Trustees for the Year Ended 31 March 2023
Disability & Inclusion
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The Family Mile Inclusive Walking/Running Sessions began following a commission from us to the Mason Mile who then worked with legacy WM to connect with the community.
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6 different inclusive walks have been launched, including a Faith Mile in Handsworth and a Family Mile event in Lozells. All routes are fully accessible and have been marked out in the parks to ensure the sustainability of the program.
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90 places allocated to the 'At Home' Superhero Series, which encourages individuals with a Disability to complete activities of any kind at home, making it more accessible to take part, which is extremely important for individuals who are still facing following challenges post the pandemic. Through a partnership with a local community organisation, Make Change CIC, all 90 places were allocated to young people.
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Disability Club Together Network developed consisting of strategic partners in the city - Midland Mencap, Disability Resource Centre, Sense, Activity Alliance, Villa Foundation and BVSC. This group will provide direction and support for future Sport Birmingham projects.
3. Children & Young People / Education
School Games
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The Birmingham School Games City offer promotes opportunities for children and young people to have positive experiences that help create happy, healthy, and well-rounded individuals through involvement with the events across a full school calendar.
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There is a renewed focus on the Birmingham School Games. Traditionally the School Games have targeted and engaged those already involved in sport. Our new aim is working towards engaging young people from low socio-economic and diverse backgrounds and those experiencing low confidence/self-esteem. The new approach focuses our work on areas and young people who need it most.
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There has been greater development in programs that focus on leadership, personal development, and physical literacy. Our work is encouraging self-empowerment, and youth voice and aiding the transition between primary to secondary. We also continue to provide appropriate levels of competition for those who show talent in individual sports and encourage their pathway into clubs and communities.
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We have engaged over 150 schools at our city events with approx. 2,000 young people participating in competitions and engagement events.
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We hosted 9 leadership events in Autumn 2022, involving 350 young people, who played an active role in supporting the Birmingham School Games Competitions.
Primary School Support
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We contract an associate to work alongside us on a part-time basis, equivalent to a 3-day per week employee.
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Our work positively influences the education sector across the city by providing support, advice and guidance for PE, school sports and physical activity opportunities, encouraging a focus to prioritise 60 active minutes for all pupils (at least 30 minutes of which are in school) every day.
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Our Pathway to Podium initiative was accredited as a CWG legacy initiative and encourages schools to show a commitment to providing high-quality opportunities for young people to be active and ensuring the pillars of being an "active school" are embedded within the school.
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80 Schools across the city have been involved in the initiative, receiving a mixture of Gold, Silver, Bronze, and Engagement awards with all schools who have re-assessed showing an improvement in their score meaning an improved offer of PE, school sport and physical activity at the school.
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Birmingham Sport And Physical Activity Trust (Registered number: 08177159)
Report of the Trustees for the Year Ended 31 March 2023
Opening School Facilities (OSF)
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The OSF programme is a school funding initiative to help meet the goals of the government's School Sport and Activity Action Plan (SSAAP); the aim is to help schools open their existing facilities, including swimming pools, for a broader range of young people and to support the wider community by partnering with sporting organisations who can help deliver activities in these settings.
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It is part of a national £ 57 million programme funded by the Department for Education (DfE) - led by the Active Partnerships National Team.
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Sport Birmingham is leading this program locally with partners and has received capacity funding of £79,215 to support the delivery of the program until March 2025. Additionally, there is £1,037,665 of school funding to be allocated and distributed to schools to support the opening of their school facilities outside of curriculum time for the benefit of pupils and the local community, with a target of working with 30 schools in this period.
Active Lives Children and Young People (‘CYP’) Survey
- We continue to lead the Active Lives CYP Survey work in Birmingham, on behalf of Sport England, encouraging schools to complete the survey when selected and using the results to support their school planning about PE, school sports and physical activity.
Levelling the Playing Field (LtPF) partnership
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The LtPF partnership has been designed to bring the sport and criminal justice sectors closer together, aiming to improve health and life outcomes for ethnically diverse children aged 10-18 years who are underrepresented in terms of activity levels and over-represented with, or on the fringes of, the criminal justice system.
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The focus is on using sport and physical activity along with mentoring of the young people.
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LtPF awards were held in Birmingham to celebrate 2022-2023 Young People's achievements and Sporting Elite, from Birmingham, won 'Organisation of the Year' at the national awards.
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We are the WM Strategic partner to help connect LtPF with community partners and provide support. Ten specialist organisations have been working as a network to support increased opportunities for diverse young people.
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Much of the training and learning from this has given these organisations greater confidence and understanding in working with young people from diverse communities, but also testing different means of engagement and maximising contact time with young people to support positive choices.
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Throughout the project over 5,500 young people were part of the program, with over 75% of participants from ethnically diverse communities.
Make a Difference (M.A.D.) Birmingham
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The Make a Difference (M.A.D.) Birmingham is an open-access programme providing free access to youth development opportunities and has evolved into providing youth outreach and tailored sports-driven, social, and emotional mentoring and youth outreach programmes for young people aged 11-16.
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It works with community partners, schools, and academies with new partnerships having been built up amounting to schools buying 50 hours per week of services from September 22 till July 23
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The MAD Summer program provides targeted youth provision in Aston, Acock's Green, Perry Barr Great Barr & Alum Rock with youth outreach/chaperone work targeted in Edrington, Sparkbrook, Perry Barr and Smithfield/city centre.
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As part of CWG 2022, a total of 250 young people attended CWG games events within the city; 50 young people attended Archbishop IIsley, and 100 young people attended Aston Manor
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A good working relationship with West Midlands Police & Crime Commissioner (‘WMPCC’) and the Violence Reduction Partnership (‘VRP’) is being developed, and we are looking at further planning for the new academic year with 3 youth clubs to take place within the Spark Hill Violence Reduction Unit (‘VRU’) route.
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As part of the Support, Attend, Fulfil, Exceed (SAFE) Taskforce programme, which is a new investment in the city from the Department of Education targeting specific areas (notably Erdington), we are expecting to be further funded to provide chaperone services to schools; we currently work with 8 secondaries.
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MAD works closely with the VRP on youth prevention and positive engagement, linking with activity to support positive choices.
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Birmingham Sport And Physical Activity Trust (Registered number: 08177159)
Report of the Trustees for the Year Ended 31 March 2023
4. People & Skills
Active Communities (LDP) Workforce
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We have led the workforce development part of this project, supporting the Active Wellbeing Society as the host for the project, which ends in 2024.
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Multiple workstreams were launched to test the recommendations proposed by our previous piece of research 'The Birmingham Way':
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Deliver a soft-skills (resilience/transferable skills) development programme.
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Identify and work with community groups.
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Identify and develop local leaders.
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Create a digital platform to offer a variety of cost-effective and accessible training and development opportunities.
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The digital platform, initially called the Skills Garage has undergone several development phases and after each phase, learnings have been collated and inputted into the following development phase. Throughout this time the project team have collaborated and engaged closely with different project leaders and community groups.
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We launched the Skills360 learning platform to support clubs/local organisations in becoming more resilient and providing skills, experience, and knowledge to help them thrive. Currently over 70 organisations and 400 individuals have signed up for Skills360.
Gen22
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This project is a legacy programme from the Birmingham 2022 Commonwealth Games and is designed to boost long-term employment prospects, engaging young people aged 16-24 in positive activities including community volunteering and social action.
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We teamed up with local employability training and education provider, Sport 4 Life to support the delivery of the programme providing them a mandate to engage local organisations and develop pathways to employment and training through sport and physical activity interventions.
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Additionally, working with Sparkhill Leisure Centre and Places Leisure we have upskilled 6 young people as lifeguards, these young people have gone on to be employed by the leisure centre as part-time lifeguards.
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To date 38 young people have engaged with the programme, registering 520 hours of volunteering and social action in the community.
Coach Core Foundation
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Coach Core is an apprenticeship programme delivered through a consortium of partners focussed on social mobility for young people, and we lead and coordinate the work in Birmingham.
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The apprenticeship provides opportunities for young people to develop their skills and confidence, enabling them to grow as a coach, leader, role model and person.
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Our most recent cohort of 7 apprentices completed their final presentations and assessments at the end of March, all passing as they look to progress onto the next steps of their careers.
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We were also pleased to hear that 2 of the young people have been nominated for national awards and one was successful in winning Apprentice of the Year https://coachcore.org.uk/ourstories/2022-coach-core-awards-winners-announced/
Training and Development
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86 individuals have accessed workshops and/or training for Safeguarding, Time to Listen and Mental Health First Aid, this is because of our partnership with local provider Sport Structures.
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74 Educare licenses allocated to coaches, volunteers and community organisations mainly focused on Duty to Care, which is providing our workforce with appropriate training and development opportunities.
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80 Young People in schools have completed the Activity Volunteer Award. School Games Organisers (SGOs) and teachers have reported a drop in confidence and communication skills since the pandemic, and this award has indicated that it is helping to boost young people's social and communication skills.
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Birmingham Sport And Physical Activity Trust (Registered number: 08177159)
Report of the Trustees for the Year Ended 31 March 2023
Safeguarding
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SB have a clear commitment to safeguarding and has met our condition requirements with the Child Protection and Sport Unit (CPSU) and maintains of Tier 3 UK Governance code.
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SB continue to strengthen its practice and knowledge in this area and is part of the national roll-out of a dedicated resource of the 'Safeguarding welfare officers' that will be working to raise standards and assurances across grassroots and community sport.
5. Business Operations and Development
We have strengthened our position and performance as the strategic sport and physical activity partnership for Birmingham, acknowledging our responsibility to effect system change in our sector and work collaboratively to have a greater impact on the lives of people and their communities, most particularly those with greatest levels of inactivity and social need. Below is an update of some of the team and organisational development that has been undertaken or is progressing.
The Team
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We have focussed more on team development and team connectivity between managers and officers, projects, and programmes, making time for team away/activity days in the calendar.
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We have completed a refresh of our Insights Discovery personality profiling and updated our 'teamwheel' which helps everyone have a better appreciation of their colleagues.
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We have introduced an internal wellbeing group and a practice of regularly checking the wellbeing of individuals through a short, anonymised survey.
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Two managers returned from secondments with the Commonwealth Games Organising Committee, which has brought back new learning and connectivity to strengthen the team.
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There have been several new officers and managers starting during the year, and all have brought new skills and outlooks to the team.
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We have appraised the role focus for middle managers in line with strategic priorities and made changes that best suit our strategic priorities.
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We are working with Sport England to secure an extension to the CWG Legacy senior role within the team.
Operations
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We have introduced a Performance Management Framework (PMF), and this is being embedded to strengthen the consistency of project management across programmes.
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We are working towards updated Tier 3 level compliance with the Sports Governance Code, developing a People Plan and a Diversity & Inclusion Action Plan (DIAP) as new mandatory requirements of the code; an internal wellbeing group has been established to support the wider working group including trustees.
FINANCIAL REVIEW
Reserves policy
BSPAT holds a reserves level which provides the charity with adequate financial stability (equivalent to afford its short-term liabilities for pay and non-pay contractual obligations for a period of approximately 4 months), and the means for it to meet its charitable objectives for that period. As at 31 March 2023 these liabilities amounted to £375,000.
On 31 March 2023 unrestricted reserves amounted to £453,373 (2022 £478,010) and free reserves amounted to £451,391 (2022 £472,544). Free reserves are total unrestricted reserves, deducting any balances not available for spending (such as assets, investments, and designated funds).
The Board of Trustees review the number of reserves that are required to ensure that they are adequate to fulfil the charity's continuing obligations on a quarterly basis at the Trustees meetings.
The trustees have reviewed the circumstances of the charity and consider that adequate resources continue to be available to fund the activities of the charity for the foreseeable future. The trustees are of the view that the charity is a going concern.
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Birmingham Sport And Physical Activity Trust (Registered number: 08177159)
Report of the Trustees for the Year Ended 31 March 2023
FUTURE PLANS
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We will continue to make the most of the Commonwealth Games legacy opportunity through the role we continue to have, coordinating the physical activity and wellbeing legacy work, levering further funding, and making the most of collaborative work with partners, locally, regionally and nationally.
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We will continue to focus our efforts on those communities most in need of support, recognising the widening inequality and challenges brought about because of the pandemic and the other socio-economic factors, now further emphasised by the cost-of-living increases.
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We will continue to help the sport and physical activity delivery sector recover, rebuild, and sustain.
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We will focus on inclusivity and accessibility to afford everyone the best opportunity of leading a physically active life.
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We are committed to our equality and diversity action plan and will seek to improve individually, as a team and board, and in all that we do for communities.
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We will seek to further diversify our income generation to maximise the potential to invest in our communities in line with our strategic priorities.
STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document
The charity is a company limited by guarantee governed by memorandum and articles of association.
Methods, policies and procedures for recruitment, appointment, induction and training
The Board comprises of 12 independent directors (independent being defined as someone brought in from the outside and who does not have a material or pecuniary relationship with company or related persons). All recruitment is based on a range of core competences as assessed through a skills matrix. We are committed to having a diverse board fully representative of the characteristics of the Birmingham demographic.
There are 3 sub-committees and 2 working groups reporting to the board, comprising of a selection of directors and staff members; each meet in between quarterly board meetings (i.e., four times per annum) and each bring forward recommendations for the board ahead of each meeting and no later than the issuing of the agenda: the committees/working groups are:
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Commercial Working Group (CWG)
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Equality, Diversity & Inclusion Working Group (EDIWG)
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Governance, Finance and Audit Committee (GFAC)
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Human Resources Committee (HRC)
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Nominations Committee (NC) (as required but at least once per year)
The Chair is an independent appointment, externally recruited based upon identified skills in accordance with the strategic objectives of the organisation. The Vice Chair is elected from appointed members of the board and acts as the Senior Independent Director (SID).
A Director may sit on the board for a maximum of two terms of 4 years, enabling the board to recruit the right skills at the right time to suit the strategic objectives of the organisation. Thereafter, a minimum of a full-term length (i.e. 4 years) must elapse before a Director may then be eligible to stand as a Director for the organisation again.
The Nominations Committee stands as required and oversee the recruitment of appropriately skilled and experienced trustees.
Directors have a responsibility to learn about their roles, to keep abreast of current developments in the sector and to keep their skills up to date. There is a fully documented Induction process including 1:1 meeting with the CEO and the provision of essential reading/documentation on a regular basis and at board and committee meetings. There is also a usually a social and event calendar throughout the year affording opportunity for engagement with team members and partners in an advocacy and representative role (with Covid-19 restrictions this has not been possible during this year).
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Birmingham Sport And Physical Activity Trust (Registered number: 08177159)
Report of the Trustees for the Year Ended 31 March 2023
Organisational structure
The Board will operate in line with the following remit:
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Provide the BSPAT management team with advice and guidance, particularly in relation to the development and implementation of organisational strategy
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The check and challenge of strategic implementation
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The identification of opportunities with Birmingham and the region and the subsequent facilitation of relevant network development and introductions
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Positive advocacy - acting as pro-active champions for the organisation
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An effective portal for market sector consultant and engagement (specific to each sector identified above)
Pay policy for senior staff The pay policy is based on the following practice.
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There will be annual review of pay levels across the team in January of each year; this will be conducted through the HR Sub-Committee who will make a recommendation to the board in April of each year
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The pay review will be based on periodic benchmarking within the CSP Network and also the CPI Index to establish 'Cost of Living' level
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All pay levels are at a fixed-point grade rather than a grade scale
STRUCTURE, GOVERNANCE AND MANAGEMENT
Risk management
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.
The Board has a comprehensive Business Risk-Register which is reviewed on a quarterly basis at each board meeting, and risks are 'owned' by each relevant sub-committee; the register considers all aspects of risk as identified through the leadership team of the trust, and refines them regularly in light of local, regional and national context and strategic impact.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
08177159 (England and Wales)
Registered Charity number
1155171
Registered office
Cobalt Square 11th Floor 83-85 Hagley Road Birmingham West Midlands B16 8QG
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Birmingham Sport And Physical Activity Trust (Registered number: 08177159)
Report of the Trustees for the Year Ended 31 March 2023
Trustees
U Naidoo (resigned 14.10.22) L E Moses (resigned 14.10.22) P V Pattni (resigned 14.10.22) M Lloyd Director (resigned 6.12.22) P J L Griffiths Councillor (resigned 6.12.22)
M R Sewell P J Faulkner J W McLaughlin M D Osborne (resigned 7.12.22) K A Fraser R J Hindle O M O Phinda J S Chagger (appointed 27.1.23) M Taylor (appointed 27.1.23) P Hutchinson (appointed 27.1.23) S S Begum (appointed 27.1.23) T W Clift (appointed 27.1.23) S Nijjar (appointed 27.1.23)
Auditors
Locke Williams Associates LLP Chartered Accountants Registered Auditors c/o Blackthorn House St Pauls Square Birmingham West Midlands B3 1RL
Chief Executive Officer
Mike Chamberlain
STATEMENT OF TRUSTEES' RESPONSIBILITIES
The trustees (who are also the directors of Birmingham Sport And Physical Activity Trust for the purposes of company law) are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing those financial statements, the trustees are required to
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charity SORP;
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make judgements and estimates that are reasonable and prudent;
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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 which disclose with reasonable accuracy at any time the financial position of the charitable company and to 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.
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Birmingham Sport And Physical Activity Trust (Registered number: 08177159)
Report of the Trustees for the Year Ended 31 March 2023
In so far as the trustees are aware:
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there is no relevant audit information of which the charitable company's auditors are unaware; and
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the trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditors are aware of that information.
AUDITORS
The auditors, Locke Williams Associates LLP, will be proposed for re-appointment at the forthcoming Annual General Meeting.
This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.
Approved by order of the board of trustees on 13 October 2023 and signed on its behalf by:
P J Faulkner - Trustee
Page 12
Report of the Independent Auditors to the Trustees of Birmingham Sport And Physical Activity Trust (Registered number: 08177159)
Opinion
We have audited the financial statements of Birmingham Sport And Physical Activity Trust (the 'charitable company') for the year ended 31 March 2023 which comprise the Statement of Financial Activities, the Balance Sheet, the Cash Flow Statement and 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 (United Kingdom Generally Accepted Accounting Practice).
In our opinion the financial statements:
-
give a true and fair view of the state of the charitable company's affairs as at 31 March 2023 and of its incoming resources and application of resources, including its income and expenditure, for the year then ended;
-
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
-
have been prepared in accordance with the requirements of the Companies Act 2006.
Basis for 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 Auditors' 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 the provisions available for small entities, in the circumstances set out in note 16 to the financial statements, 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.
Conclusions relating to going concern
In auditing the financial statements, we have concluded that the trustees' 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 charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the trustees with 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 Report of the Independent Auditors 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 required to determine whether this gives rise to a material misstatement in the financial statements themselves. 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.
Page 13
Report of the Independent Auditors to the Trustees of Birmingham Sport And Physical Activity Trust (Registered number: 08177159)
Matters on which we are required to report by exception
We have nothing to report in respect of the following matters where the Charities (Accounts and Reports) Regulations 2008 requires us to report to you if, in our opinion:
-
the information given in the Report of the Trustees is inconsistent in any material respect with the financial statements; or
-
the charitable company has not kept adequate accounting records; or
-
the financial statements are not in agreement with the accounting records and returns; or
-
we have not received all the information and explanations we require for our audit.
Responsibilities of trustees
As explained more fully in the Statement of Trustees' Responsibilities, the trustees (who are also the directors of the charitable company for the purposes 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 charitable company or to cease operations, or have no realistic alternative but to do so.
Our responsibilities for the audit of the financial statements
We have been appointed as auditors under Section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder.
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 a Report of the Independent Auditors 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.
The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:
We have gained an understanding of the legal and regulatory framework applicable to the company and the industry in which it operates, and considered the risk of any acts by the company that were contrary to applicable laws and regulations, including fraud. We designed our audit procedures to address these risks, whilst recognising that the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error.
We focussed on those laws and regulations which could give rise to a material misstatement in the financial statements, which include, but are not limited to, the Companies Act 2006 and UK tax legislation. Our testing included agreeing the financial statement disclosures to underlying supporting documentation and enquiries with management and with third parties . There are inherent limitations in the audit procedures described above and, the further removed non-compliance with laws and regulations is from the events and transactions reflected in the financial statements, the less likely we would become aware of it. We did not identify any key audit matters relating to irregularities, including fraud.
As in all our audits, we also addressed the risk of management override of internal controls, including testing journals and evaluating whether there was evidence of bias by the directors that represented a risk of material misstatement due to fraud.
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 Report of the Independent Auditors.
Page 14
Report of the Independent Auditors to the Trustees of Birmingham Sport And Physical Activity Trust (Registered number: 08177159)
Use of our report
This report is made solely to the charitable company's trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charitable company's trustees those matters we are required to state to them in an auditors' 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 charitable company and the charitable company's trustees as a body, for our audit work, for this report, or for the opinions we have formed.
Locke Williams Associates LLP Chartered Accountants Registered Auditors Eligible to act as an auditor in terms of Section 1212 of the Companies Act 2006 c/o Blackthorn House
St Pauls Square Birmingham West Midlands B3 1RL
Date: Oct 25, 2023
Page 15
Birmingham Sport And Physical Activity Trust
Statement of Financial Activities (Incorporating an Income and Expenditure Account) for the Year Ended 31 March 2023
| Notes INCOME AND ENDOWMENTS FROM Donations and legacies 2 Charitable activities 4 Active Communities (Local Delivery Pilot) Coach Core MAD Birmingham Secondments Other Investment income 3 Total EXPENDITURE ON Charitable activities 5 Active Communities (Local Delivery Pilot) Coach Core Local Workforce Development Physical Activity & Wellbeing Legacy Lead Daily Mile MAD Birmingham Satellite / Youth Development Fund AOTG - Moving Lives, Healthy Minds Tackling Inequalities Fund Children and Young People DFE System Partner (was Support) Secondments Open School Facilities B2022 Commonwealth Games: National Legacy Birmingham City Council Other Gen22 BISF Together fund Small grants Moving Communities Commonwealth Active Communities Places and Spaces Total NET INCOME/(EXPENDITURE) |
Unrestricted funds £ 18,090 - - - - 17,413 1,771 37,274 - - - - - - - - - - - 6,688 - - - - 55,223 - - - - - - - 61,911 (24,637) |
Restricted funds £ 2,038,306 91,997 - 131,353 67,660 - - 2,329,316 110,432 10,167 - 77,642 - 366,327 - 129,433 - 129,264 - 454,137 71,594 11,805 - 112,364 - 16,250 4,571 183,302 140,000 8,108 354,969 13,080 2,193,445 135,871 |
31.3.23 Total funds £ 2,056,396 91,997 - 131,353 67,660 17,413 1,771 2,366,590 110,432 10,167 - 77,642 - 366,327 - 129,433 - 129,264 - 460,825 71,594 11,805 - 112,364 55,223 16,250 4,571 183,302 140,000 8,108 354,969 13,080 2,255,356 111,234 |
31.3.22 Total funds £ 1,673,830 163,831 4,500 107,538 78,217 18,107 313 2,046,336 162,094 20,416 52,832 75,326 31,631 289,895 260,166 135,412 131,278 198,258 5,225 273,474 77,987 240,461 28,000 84,000 12,596 - - - - - - - 2,079,051 (32,715) |
|---|---|---|---|---|
The notes form part of these financial statements
Page 16
Birmingham Sport And Physical Activity Trust
Statement of Financial Activities (Incorporating an Income and Expenditure Account) for the Year Ended 31 March 2023
| Notes RECONCILIATION OF FUNDS Total funds brought forward TOTAL FUNDS CARRIED FORWARD |
Unrestricted funds £ 478,010 453,373 |
Restricted funds £ 566,005 701,876 |
31.3.23 Total funds £ 1,044,015 1,155,249 |
31.3.22 Total funds £ 1,076,730 |
|---|---|---|---|---|
| 1,044,015 |
The notes form part of these financial statements
Page 17
Birmingham Sport And Physical Activity Trust (Registered number: 08177159)
Balance Sheet 31 March 2023
| Notes FIXED ASSETS Tangible assets 11 CURRENT ASSETS Debtors 12 Cash at bank and in hand CREDITORS Amounts falling due within one year 13 NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIABILITIES NET ASSETS FUNDS 14 Unrestricted funds Restricted funds TOTAL FUNDS |
Unrestricted funds £ 1,982 188,278 624,487 812,765 (361,374) 451,391 453,373 453,373 |
Restricted funds £ - - 701,876 701,876 - 701,876 701,876 701,876 |
31.3.23 Total funds £ 1,982 188,278 1,326,363 1,514,641 (361,374) 1,153,267 1,155,249 1,155,249 453,373 701,876 1,155,249 |
31.3.22 Total funds £ 5,466 146,635 1,055,658 1,202,293 (163,744) 1,038,549 1,044,015 1,044,015 478,010 566,005 1,044,015 |
|---|---|---|---|---|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.
The members have not deposited notice, pursuant to Section 476 of the Companies Act 2006 requiring an audit of these financial statements.
The trustees acknowledge their responsibilities for
-
(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
-
(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
These financial statements have been audited under the requirements of Section 145 of the Charities Act 2011.
The notes form part of these financial statements
Page 18
Birmingham Sport And Physical Activity Trust (Registered number: 08177159)
Balance Sheet - continued 31 March 2023
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on 13 October 2023 and were signed on its behalf by:
P J Faulkner - Trustee
R J Hindle - Trustee
The notes form part of these financial statements
Page 19
Birmingham Sport And Physical Activity Trust
Cash Flow Statement for the Year Ended 31 March 2023
| Notes Cash flows from operating activities Cash generated from operations 1 Net cash provided by/(used in) operating activities Cash flows from investing activities Purchase of tangible fixed assets Interest received Net cash provided by/(used in) investing activities Change in cash and cash equivalents in the reporting period Cash and cash equivalents at the beginning of the reporting period Cash and cash equivalents at the end of the reporting period |
31.3.23 £ 268,934 268,934 - 1,771 1,771 270,705 1,055,658 1,326,363 |
31.3.22 £ (183,193) (183,193) (1,230) 313 (917) (184,110) 1,239,768 1,055,658 |
|---|---|---|
The notes form part of these financial statements
Page 20
Birmingham Sport And Physical Activity Trust
Notes to the Cash Flow Statement for the Year Ended 31 March 2023
1. RECONCILIATION OF NET INCOME/(EXPENDITURE) TO NET CASH FLOW FROM OPERATING ACTIVITIES
| Net income/(expenditure) for the reporting period (as per the Statement of Financial Activities) Adjustments for: Depreciation charges Interest received Decrease in stocks Increase in debtors Increase/(decrease) in creditors Net cash provided by/(used in) operations |
31.3.23 £ 111,234 3,485 (1,771) - (41,643) 197,629 **268,934 ** |
31.3.22 £ (32,715) 9,478 (313) 2,482 (135,901) (26,224) (183,193) |
|---|---|---|
2. ANALYSIS OF CHANGES IN NET FUNDS
| Net cash Cash at bank and in hand Total |
At 1.4.22 £ 1,055,658 1,055,658 1,055,658 |
Cash flow £ 270,705 270,705 270,705 |
At 31.3.23 £ 1,326,363 |
|---|---|---|---|
| 1,326,363 | |||
| 1,326,363 |
The notes form part of these financial statements
Page 21
Birmingham Sport And Physical Activity Trust
Notes to the Financial Statements for the Year Ended 31 March 2023
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
Income
All incoming resources are included in the Statement of Financial Activities when the charity is legally entitled to the income after any performance conditions have been met, the amount can be measured reliably and it is probable that the income will be received.
The charity receives government and other grants in respect of its core activities. Income from government and other grants are recognised at fair value when the charity has entitlement after any performance conditions have been met, it is probable that the income will be received and the amount can be measured reliably. If entitlement is not met then these amounts are deferred.
Other income includes income earned from fundraising events and trading activities to raise funds for the charity. Income is received in exchange for supplying goods and services in order to raise funds and is recognised when entitlement has occurred.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Allocation and apportionment of costs
Expenditure on charitable activities includes the direct costs of delivering programmes and activities undertaken to further the purposes of the charity.
Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include back office costs, finance, personnel, payroll and governance costs which support the Trusts artistic programmes and activities.
Where identifiable, support costs are attributed to the individual charitable activity.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
| Improvements to property | - Over the period of the lease |
|---|---|
| Equipment | - 20% on cost |
| Fixtures and fittings | - 20% on cost |
| Motor vehicles | - 25% on reducing balance |
| Computer equipment | - 20% on cost |
Taxation
The charity is an exempt charity within the meaning of schedule 3 of the Charities Act 2011 and is considered to pass the tests set out in Paragraph 1 Schedule 6 Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes.
Page 22
Birmingham Sport And Physical Activity Trust
Notes to the Financial Statements - continued for the Year Ended 31 March 2023
1. ACCOUNTING POLICIES - continued
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
Hire purchase and leasing commitments
Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.
Pension costs and other post-retirement benefits
The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
2. DONATIONS AND LEGACIES
| Donations Grants |
31.3.23 £ 691 2,055,705 2,056,396 |
31.3.22 £ - 1,673,830 |
|---|---|---|
| 1,673,830 |
Grants received, included in the above, are as follows:
| Sport England Birmingham City Council Coach Core Foundation Youth Investment Fund Comic Relief West Midlands Police - Violence Reduction Unit WMCA Alliance of Sport in Criminal Justice MIND Active Partnership Lifetime Training Active Black Country British Blind Sport Streetgames UK Youth Support Trust Other grants |
31.3.23 £ 1,578,880 - 5,348 - 145,120 206,861 - - - 26,406 2,500 25,000 5,000 56,040 4,550 - 2,055,705 |
31.3.22 £ 1,004,493 350,000 5,348 68,768 70,600 116,250 12,000 2,000 1,000 - - - - 43,371 |
|---|---|---|
| 1,673,830 |
Page 23
Birmingham Sport And Physical Activity Trust
Notes to the Financial Statements - continued for the Year Ended 31 March 2023
3. INVESTMENT INCOME
| Deposit account interest 4. INCOME FROM CHARITABLE ACTIVITIES Activity Fees and charges Business Development Partner Contributions (Non BCC) |
31.3.23 £ 1,771 31.3.23 £ 5,710 129,707 173,006 308,423 |
31.3.22 £ 313 31.3.22 £ 10,905 75,887 285,401 372,193 |
|---|---|---|
Page 24
Birmingham Sport And Physical Activity Trust
Notes to the Financial Statements - continued for the Year Ended 31 March 2023
5. CHARITABLE ACTIVITIES COSTS
| Active Communities (Local Delivery Pilot) Coach Core Physical Activity & Wellbeing Legacy Lead MAD Birmingham AOTG - Moving Lives, Healthy Minds Children and Young People System Partner (was Support) Secondments Open School Facilities Birmingham City Council Other Gen22 BISF Together fund Small grants Moving Communities Commonwealth Active Communities Places and Spaces |
Direct Costs £ 73,856 10,167 77,642 134,986 84,071 98,264 18,413 - 11,805 92,364 44,659 16,250 4,571 170,022 127,500 8,108 331,564 - 1,304,242 |
Support costs (see note 6) £ 36,576 - - 231,342 45,362 31,000 442,412 71,594 - 20,000 10,563 - - 13,280 12,500 - 23,405 13,080 951,114 |
Totals £ 110,432 10,167 77,642 366,328 129,433 129,264 460,825 71,594 11,805 112,364 55,222 16,250 4,571 183,302 140,000 8,108 354,969 13,080 2,255,356 |
|---|---|---|---|
6. SUPPORT COSTS
| Management and Governance administration costs £ £ Active Communities (Local Delivery Pilot) 36,576 - MAD Birmingham 231,342 - AOTG - Moving Lives, Healthy Minds 45,362 - Children and Young People 31,000 - System Partner (was Support) 442,412 - Secondments 71,594 - Birmingham City Council 20,000 - Together fund 13,280 - Small grants 12,500 - Commonwealth Active Communities 23,405 - Places and Spaces 13,080 - Other 6,830 3,733 947,381 3,733 |
Totals £ 36,576 231,342 45,362 31,000 442,412 71,594 20,000 13,280 12,500 23,405 13,080 10,563 951,114 |
|---|---|
Page 25
Birmingham Sport And Physical Activity Trust
Notes to the Financial Statements - continued for the Year Ended 31 March 2023
7. NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
| 31.3.23 | 31.3.22 | |
|---|---|---|
| £ | £ | |
| Auditors' remuneration | 3,733 | 3,600 |
| Depreciation - owned assets | 3,484 | 9,478 |
| Hire of plant and machinery | 2,752 | 1,905 |
| Other operating leases | **28,782 ** | 15,975 |
8. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 March 2023 nor for the year ended 31 March 2022.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 March 2023 nor for the year ended 31 March 2022.
9. STAFF COSTS
| Wages and salaries Social security costs Other pension costs |
31.3.23 £ 711,081 73,479 52,999 837,559 |
31.3.22 £ 678,523 64,571 55,769 |
|---|---|---|
| 798,863 |
The average monthly number of employees during the year was as follows:
| 31.3.23 | 31.3.22 | |
|---|---|---|
| Full time | 23 | 21 |
The number of employees whose employee benefits (excluding employer pension costs) exceeded £60,000 was:
| 31.3.23 | 31.3.22 | ||
|---|---|---|---|
| £60,001 | - £70,000 | 1 | - |
| £70,001 | - £80,000 | 1 | 1 |
Page 26
Birmingham Sport And Physical Activity Trust
Notes to the Financial Statements - continued for the Year Ended 31 March 2023
10. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
| INCOME AND ENDOWMENTS FROM Donations and legacies Charitable activities Active Communities (Local Delivery Pilot) Coach Core MAD Birmingham Secondments Other Investment income Total EXPENDITURE ON Charitable activities Active Communities (Local Delivery Pilot) Coach Core Local Workforce Development Physical Activity & Wellbeing Legacy Lead Daily Mile MAD Birmingham Satellite / Youth Development Fund AOTG - Moving Lives, Healthy Minds Tackling Inequalities Fund Children and Young People DFE System Partner (was Support) Secondments Open School Facilities B2022 Commonwealth Games: National Legacy Birmingham City Council Other Total NET INCOME/(EXPENDITURE) RECONCILIATION OF FUNDS Total funds brought forward TOTAL FUNDS CARRIED FORWARD |
Unrestricted funds £ 12,001 - - - - 18,107 313 30,421 - - - - - - - - - - - - - - - - 12,596 12,596 17,825 460,185 478,010 |
Restricted funds £ 1,661,829 163,831 4,500 107,538 78,217 - - 2,015,915 162,094 20,416 52,832 75,326 31,631 289,895 260,166 135,412 131,278 198,258 5,225 273,474 77,987 240,461 28,000 84,000 - 2,066,455 (50,540) 616,545 566,005 |
Total funds £ 1,673,830 163,831 4,500 107,538 78,217 18,107 313 2,046,336 162,094 20,416 52,832 75,326 31,631 289,895 260,166 135,412 131,278 198,258 5,225 273,474 77,987 240,461 28,000 84,000 12,596 2,079,051 (32,715) 1,076,730 1,044,015 |
|---|---|---|---|
Page 27
Birmingham Sport And Physical Activity Trust
Notes to the Financial Statements - continued for the Year Ended 31 March 2023
11. TANGIBLE FIXED ASSETS
| Improvements to property £ COST At 1 April 2022 and 31 March 2023 11,875 DEPRECIATION At 1 April 2022 11,875 Charge for year - At 31 March 2023 11,875 NET BOOK VALUE At 31 March 2023 - At 31 March 2022 - Motor vehicles £ COST At 1 April 2022 and 31 March 2023 24,582 DEPRECIATION At 1 April 2022 24,582 Charge for year - At 31 March 2023 24,582 NET BOOK VALUE At 31 March 2023 - At 31 March 2022 - 12. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Trade debtors Prepayments and accrued income |
Equipment £ 8,244 6,775 1,393 8,168 76 1,469 Computer equipment £ 21,784 19,609 705 20,314 1,470 2,175 31.3.23 £ 179,333 8,945 188,278 |
Fixtures and fittings £ 27,140 25,318 1,386 26,704 436 1,822 Totals £ 93,625 88,159 3,484 91,643 1,982 5,466 31.3.22 £ 145,486 1,149 146,635 |
|---|---|---|
Page 28
Birmingham Sport And Physical Activity Trust
Notes to the Financial Statements - continued for the Year Ended 31 March 2023
13. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| Trade creditors Social security and other taxes Other creditors Accruals and deferred income |
31.3.23 £ 330,710 18,020 8,900 3,744 361,374 |
31.3.22 £ 127,864 24,704 7,432 3,744 163,744 |
|---|---|---|
| Deferred income At 1 April Released to the income in the year Additions during the year At 31 March |
£ 30,000 (30,000) - - |
£ 99,341 (69,431) - 30,000 |
|---|---|---|
Income is deferred where it is subject to the performance of certain terms or conditions. Where these have not been met at the balance sheet date, the income is not recognised in the statement of financial activities.
14. MOVEMENT IN FUNDS
| Unrestricted funds Core Funding Restricted funds Sport England Open School Facilities Other projects The Royal Foundation - Coach Core Moving Lives, Healthy Minds MAD Birmingham Local Delivery Pilot Birmingham City Council Secondments BISF/MIND Gen22 TOTAL FUNDS |
At 1.4.22 £ 478,010 45,290 - 53,470 34,365 (6,714) 115,675 40,189 266,000 230 17,500 - 566,005 1,044,015 |
Net movement in funds £ (24,637) 218,378 14,600 - (10,167) 15,687 27,927 (18,435) (112,364) (3,934) (4,571) 8,750 135,871 **111,234 ** |
At 31.3.23 £ 453,373 263,668 14,600 53,470 24,198 8,973 143,602 21,754 153,636 (3,704) 12,929 8,750 701,876 1,155,249 |
|---|---|---|---|
Page 29
Birmingham Sport And Physical Activity Trust
Notes to the Financial Statements - continued for the Year Ended 31 March 2023
14. MOVEMENT IN FUNDS - continued
Net movement in funds, included in the above are as follows:
| Unrestricted funds Core Funding Restricted funds Sport England Open School Facilities The Royal Foundation - Coach Core Moving Lives, Healthy Minds MAD Birmingham Local Delivery Pilot Birmingham City Council Secondments BISF/MIND Gen22 TOTAL FUNDS |
Incoming resources £ 37,274 1,578,880 26,405 - 145,120 394,254 91,997 - 67,660 - 25,000 2,329,316 2,366,590 |
Resources expended £ (61,911) (1,360,502) (11,805) (10,167) (129,433) (366,327) (110,432) (112,364) (71,594) (4,571) (16,250) (2,193,445) **(2,255,356) ** |
Movement in funds £ (24,637) 218,378 14,600 (10,167) 15,687 27,927 (18,435) (112,364) (3,934) (4,571) 8,750 135,871 **111,234 ** |
|---|---|---|---|
Page 30
Birmingham Sport And Physical Activity Trust
Notes to the Financial Statements - continued for the Year Ended 31 March 2023
14. MOVEMENT IN FUNDS - continued
Comparatives for movement in funds
| Unrestricted funds Core Funding Restricted funds Core Funding Coaching/Local Workforce Development Satellite Clubs / Youth Development Fund Volunteer Leaders & Coaches Daily Mile Physical Activity & Wellbeing Legacy Lead Children and Young People CYP SGO CG2022 Tackling Inequalities Open School Facilities Club Innovation Sport England The Royal Foundation - Coach Core Moving Lives, Healthy Minds MAD Birmingham Local Delivery Pilot Birmingham City Council Secondments BISF/MIND This Girl Can Other projects Europod Run Birmingham Healthy Longbridge Community Consultancy Breaking Boundaries Sport 4 All Other projects TOTAL FUNDS |
At 1.4.21 £ 460,185 3,380 8,585 178,071 6,349 28,094 32,215 74,834 - 5,920 - - 337,448 31,563 58,098 97,514 38,452 - - - 6,387 (563) 5,035 13,579 1,705 21,340 1,585 4,402 53,470 1,076,730 |
Net movement in funds £ 17,825 (31,650) (7,832) (122,660) (5,225) (18,471) (75,326) (57,200) 16,500 722 876 8,108 (292,158) 2,802 (64,812) 18,161 1,737 266,000 230 17,500 - - - - - - - - - (32,715) |
At 31.3.22 £ 478,010 (28,270) 753 55,411 1,124 9,623 (43,111) 17,634 16,500 6,642 876 8,108 45,290 34,365 (6,714) 115,675 40,189 266,000 230 17,500 6,387 (563) 5,035 13,579 1,705 21,340 1,585 4,402 53,470 1,044,015 |
|---|---|---|---|
Page 31
Birmingham Sport And Physical Activity Trust
Notes to the Financial Statements - continued for the Year Ended 31 March 2023
14. MOVEMENT IN FUNDS - continued
Comparative net movement in funds, included in the above are as follows:
| Unrestricted funds Core Funding Restricted funds Core Funding Coaching/Local Workforce Development Satellite Clubs / Youth Development Fund Volunteer Leaders & Coaches Daily Mile Physical Activity & Wellbeing Legacy Lead Children and Young People CYP SGO CG2022 Tackling Inequalities Open School Facilities Club Innovation The Royal Foundation - Coach Core Moving Lives, Healthy Minds MAD Birmingham Local Delivery Pilot Birmingham City Council Secondments BISF/MIND TOTAL FUNDS |
Incoming resources £ 30,421 241,824 45,000 137,506 - 13,160 - 141,058 44,500 132,000 241,337 8,108 23,218 70,600 308,056 163,831 350,000 78,217 17,500 2,015,915 2,046,336 |
Resources expended £ (12,596) (273,474) (52,832) (260,166) (5,225) (31,631) (75,326) (198,258) (28,000) (131,278) (240,461) - (20,416) (135,412) (289,895) (162,094) (84,000) (77,987) - (2,066,455) (2,079,051) |
Movement in funds £ 17,825 (31,650) (7,832) (122,660) (5,225) (18,471) (75,326) (57,200) 16,500 722 876 8,108 2,802 (64,812) 18,161 1,737 266,000 230 17,500 (50,540) (32,715) |
|---|---|---|---|
Restricted fund in deficit are as a result of the timing of income inflows to activity spend and will ultimately be balanced.
15. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 March 2023.
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Birmingham Sport And Physical Activity Trust
Notes to the Financial Statements - continued for the Year Ended 31 March 2023
16. FRC ETHICAL STANDARD - PROVISIONS AVAILABLE FOR SMALL ENTITIES
In common with many other charities of our size and nature we use our auditors to prepare and submit returns to the tax authorities and assist with the preparation of the financial statements.
This page does not form part of the statutory financial statements
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