2024-03-31-accounts

REGISTERED COMPANY NUMBER: 08177159 (England and Wales) REGISTERED CHARITY NUMBER: 1155171

Report of the Trustees and

Financial Statements

for the Year Ended 31 March 2024

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 2024

	Page
Report of the Trustees	1 to 13
Report of the Independent Auditors	14 to 16
Statement of Financial Activities	17
Balance Sheet	18 to 19
Cash Flow Statement	20
Notes to the Cash Flow Statement	21
Notes to the Financial Statements	22 to 31

Birmingham Sport And Physical Activity Trust (Registered number: 08177159)

Report of the Trustees for the Year Ended 31 March 2024

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 2024. 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.

• 1 to further such charitable purposes as the trustees, see fit, including:

• a advancing the mental and physical health and well-being of young people, but not exclusively, by providing and assisting in providing facilities for sport and physical activity, recreation, art and culture or other leisure time occupations,

• b advancing education (including education, training, and development in leadership),

• c promoting volunteering (where to do so furthers a charitable purpose or purposes),

• d promoting the social inclusion of those excluded from society who are in need and

• e promoting equality and diversity for the public benefit without distinction of gender, sexual orientation, race, age, disability, nationality religion or other opinions.

• 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

Birmingham Sport and Physical Activity Trust (Sport Birmingham) is here to make a positive difference in 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 connect policy and investment with delivery partners who bring inclusive and accessible sports 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.

How we will work :

1. People - we work to improve the lives of people and connect communities.

2. Places - we respond to local needs and create opportunities.

3. Partnerships - we foster and grow partnerships.

Furthermore, to achieve greater impact, we will explore efficiencies through structured collaboration, shared services, and job roles with partner organisations.

Public benefit

In setting our objectives and planning our activities, our Trustees have given careful consideration to the Charity Commission's general guidance on public benefit.

Page 1

Birmingham Sport And Physical Activity Trust (Registered number: 08177159)

Report of the Trustees for the Year Ended 31 March 2024

ACHIEVEMENT AND PERFORMANCE Charitable activities

2023/24 Impact Summary

Sport Birmingham has played a leading and supportive role in the city throughout the year and has continued to coordinate much of the legacy work linked to the Birmingham 2022 Commonwealth Games (CWG). We have stayed true to our charitable objectives and our purpose, which has strong alignment with the national strategy set out by the Government and Sport England; this emphasises the need to tackle inequality by proportionately focusing on places and people where there is greatest inactivity and social need.

As the ‘Active Partnership’ for the region, we have focussed on our purpose and the most valuable role we can play in the local sport and physical activity system. We continue to work closely with Birmingham City Council and local, regional and national partners to bring about more purposeful collaboration and ultimately make a difference to the most underserved communities.

Throughout the year, we have been working towards compliance with the updated UK Code for Sports Governance at the highest Tier 3 level; this has included a more detailed examination of our plans and our equality, diversity and inclusion work, which has been brought together in an overarching People Plan and a comprehensive ‘Diversity & Inclusion Action Plan’ (DIAP).

Below is a summary of some of the main projects and programs that align with each of our strategic priorities:

1. Strategy & System Change

National Context

System Partner (Sport England)

• We secured 5 years of 'System Partner'(funding of over £500k each year) as part of the Active Partnership network, along with national governing bodies of sport and several national partners with specialisms in the sector.

• We are now at the end of year 2 of 5 for this funding cycle, and we are planning and preparing ourselves for a lead collaborative role in forthcoming place-based expansion work and future investment from Sport England.

• As a System Partner, we have appraised our relationships with other national partners and National Governing Bodies of sport, as we seek to explore further collaboration in line with our priorities for Birmingham.

Regional Context

The West Midlands Combined Authority (WMCA)

• The WMCA has signed a Memorandum of Understanding (MOU) with Sport England along with a financial agreement. The WMCA will manage and oversee the CWG underspend funding which totalled around £70M. Within, there is a ring-fenced £12M fund for ‘inclusive communities’ accessible across the wider region. We will be watching closely the forthcoming mayoral elections in May 2024 and consider how this may affect relationships and opportunities.

Local Context

Birmingham City Council

• The Council issued a section 114 Notice- on 5[th] September 2023, which will have a significant impact on non-statutory services which include sport and physical activity/wellbeing; we have been and will continue to collaborate closely with the council to appraise options and help minimise the impact on the community.

• • The Wellbeing Centres are a primary focus, as are several other assets which are used for sport and physical activity.

• We have continued to collaborate with the Local Authority across several directorates, including the transition of the previous CPAC (Creating a Physical Active City) to ACF (Active City Forum), the development of a Physical Activity and Wellbeing strategy, and a subsequent Sports Strategy.

• The Birmingham 2022 Commonwealth Game's legacy has also provided an ongoing collaborative space to connect several programmes and developments in partnership.

Page 2

Birmingham Sport And Physical Activity Trust (Registered number: 08177159)

Report of the Trustees for the Year Ended 31 March 2024

• 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. A new focus for the group has been the consideration of legacy benefits and potential social impact at the earlier stages of bidding and planning for events.

• Several major events including the World Trampolining Championships have been hosted in the city, and Sport Birmingham has played a crucial role in maximising the legacy, through community activation and connectivity, by being part of the steering and operational delivery. We are now fully embedded in early planning for collective events bidding and planning.

Extended Workforce

The Physical Activity (PA) & Wellbeing Legacy Lead for the games has remained hosted within the senior management team, providing vital connectivity to all games and game legacy opportunities. This post is due to end in March 2025.

The PA and Wellbeing Legacy Lead post has been extended via the Sport England extended workforce funding stream and is part of the West Midlands Sport England “Place” Team, looking to form a new place partnership along with the Sport Birmingham CEO (Chief Executive Officer).

The key functions of this role are:

• To lead on the four WM Commonwealth Active Communities (CAC) place-based programmes of which Active Birmingham is one and is hosted within Sport Birmingham on behalf of the Birmingham partnership.

• • To lead on the extension of funding via the WMCA enabling funding for the next three years of this work as part of a £2.5 million fund and has led on the MOU between Sport England and WMCA

• To facilitate the formation of the WM Cluster which will be a formal partnership of all six WM APs (Active Partnerships) including Sport Birmingham.

2. Community & Wellbeing

Plac ~~e L~~ egacy

• Commonwealth Active Communities (CAC) is a place-based investment focussing on active environments, children and young people, volunteering, and social prescribing; delivered through a collaborative partnership between us, Birmingham City Council, The Active Wellbeing Society, and several national partners.

• The program focussed on Social Prescribing, Active Environment, Volunteering, Children, young people, and families and walking and cycling.

• The partnership, led by us, has positively impacted priority communities through a distributive leadership model working with 5 anchor organisations to connect their respective communities, assess opportunities and plan to build capacity.

• Club Together is a programme that aims to support community organisations, groups, and sports clubs by bringing them together to develop locally owned networks. These are set up to build better local connectivity with support and development through our support.

• 8 Club Together networks have been set up, 6 are geographically based in areas of greatest deprivation and 2 are thematic, focusing on mental health and disability. Over 50 organisations have engaged in a Club Together network to date, resulting in over 3,500 people benefiting from the activities, events and opportunities created by delivered by the networks.

• 2 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.

• The project has seen increased collaboration across community partners and additional investment brought into the city to support the sustainability of the approach.

Page 3

Birmingham Sport And Physical Activity Trust (Registered number: 08177159)

Report of the Trustees for the Year Ended 31 March 2024

Together Fund

• 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.

• Grants were up to £10k although the advised (and average) funding amount from us is £3,500.

• 4 awards were made in addition to the previous budget year (the total number of awards was 38).

• The total value of awards this fiscal year was £25,346 (total awards £195,367).

Places & Spaces

• 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.

• We employed a part-time officer to lead the work across Birmingham, the Black Country, Coventry, Solihull, and Warwickshire.

• The number of organisations successful up to the end of this year in Birmingham was 5, and in the wider region 25. In total 41 organisations engaged with Space and Places.

• The total value of funding has reached £339,076 with Sport England co-investing £113,263.

• A small extension to this project allowed us to continue to connect and support capacity-building grassroots community organisations.

Moving Lives, Healthy Minds

• The third and final year of the pilot took part in Sparkhill, to link to Active Birmingham work and support sustainability post-project. Over 60 Service Users signed up to for a gym membership at Sparkhill Leisure Centre, as well as taking part in Cycling, Fishing and Walking Groups.

• We delivered the Mental Health and Sport/PA conference in Birmingham in February to highlight the findings from MLHM, as well as highlight other partners' work including Aston Villa Foundation, Sported, Mind, The Active Wellbeing Society and Places Leisure.

• We launched the Mental Health Champion Programme in partnership with Birmingham Mind, B&SMHT and Living Well Consortium to continue the legacy of MLHM.

• The focus was on upskilling of community sport and PA clubs/organisations around Mental Health.

• The aim is to bring MH Services and Community Sport and PA opportunities closer together & Support referrals into and out of community activity.

• The Sport & PA Mental Health Network consists of strategic Sport and PA partners and continues to advocate for mental health prevention and recovery.

Disability & Inclusion

17.8% of the Birmingham population reported some form of disability (including both long-term physical and mental health conditions that limit daily activities, Census 2021) which equates to 204,700 people.

• Funding from Active Birmingham work has enabled Access Sport to employ a full-time officer in Birmingham to support local clubs/organisations to develop their inclusivity, with a specific focus on disability.

• 30 + organisations from across the city have signed up to be part of a local disability club network.

• We received £10,000 linked to the Path to Paris Programme. 4 organisations are being funded to deliver activities to engage with 5 to 11-year-old disabled young people in the build-up to the Paris Olympics.

Page 4

Birmingham Sport And Physical Activity Trust (Registered number: 08177159)

Report of the Trustees for the Year Ended 31 March 2024

3. Children & Young People / Education

School Games

• The Birmingham School Games promotes opportunities for children and young people to have positive experiences through sports & physical activity that help to create happy, healthy, and well-rounded individuals.

• Traditionally the School Games have targeted and engaged those already involved in sport through a series of competitions and engagement events. Our new aim is to work towards engaging young people from low socio-economic and diverse backgrounds and those experiencing low confidence/self-esteem. Our approach focuses our work on areas and young people who need it most, and there has been a greater focus on leadership, personal development, and physical literacy.

• We encourage self-empowerment and youth voice, giving young resilience skills to support their transition from primary to secondary.

• Our School Games Organisers continue to provide appropriate levels of competition for those who show talent in individual sports and encourage their pathway into clubs and communities.

• We have partnered with National Governing Bodies such as British Gymnastics, Badminton England, and Warwickshire Cricket Board to provide children & young people access to high-profile events that take place in the city, most recently The Yonex All-England Badminton competition and the FIG World Trampoline Championships.

Participation figures for the School Games are as follows:

April 2023 – September 2023

• 5 Leadership Events - Engaged 230 Young People

• 3 Competition Events - Engaged 195 Young People

• 1 Engagement Event - Engaged 60 Young People

• 2 Legacy Events - Engaged 1080 Young People

• 45 Volunteers engaged in the two Legacy events via United by 2022.

• Total engaged with School Games April - September: 1595

October 2023 – March 2024

• 8 Leadership Events/Opportunities - Engaged 378 Young People

• 3 Engagement Events - Engaged 270 Young People

• 3 Competition Events - Engaged 1017

• Teacher CPD (Continuous Professional Development) - 10 Staff

• o Volunteer’s Engaged – 10

• Total engaged with School Games October 23 - March 24 - 1685

• We have engaged over 150 schools at our city events with over 3000 young people participating in competitions and engagement events.

Primary School Support

• We contract an associate to work alongside us on a part-time basis, equivalent to a 3 days per week employee.

• 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.

• 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.

• 85 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.

Page 5

Birmingham Sport And Physical Activity Trust (Registered number: 08177159)

Report of the Trustees for the Year Ended 31 March 2024

Opening School Facilities (OSF)

• The OSF programme is a school funding initiative which is part of a national £57 million programme funded by the Department for Education (DfE) - led by the Active Partnerships National Team .

• Its aim is to meet the goals of the government's School Sport and Activity Action Plan (SSAAP) by helping 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.

• We lead this program locally with partners and have received capacity funding of £26,460 to support the delivery of the program until March 2025. Additionally, there is £347,703 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.

• We have worked with 21 schools both primary & secondary to open their doors for community usage, upskilling staff and young leaders and improvements in their enrichment offers. There is an ambition to work with a total of 30 schools by March 2025.

Active Lives Children and Young People (‘CYP’) Survey

• We continue to lead the Active Lives CYP (Children and Young People) 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.

• Significant disparity exists between the Birmingham outlook in comparison to the national average. Birmingham 34.2% of young people are deemed active and meeting the Chief Medical Officer (CMO) guidelines against a national picture of 47%, 20.5% are active against a national picture of 22.8%, and 45.4% less active against a national picture of 30.2%.

• 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 which remains a strategic priority.

Barclays Girls School Football Partnership

• In 2023, we became an official Barclays Girls School Football Partnership in two areas in the south of the city: Clifton & Bournville. Barclays Girls School Football Partnerships by England Football (BGFSPs) and supported by the Youth Sport Trust, is a nationwide scheme that aims to mainstream football in schools for girls.

• The Barclays investment will give girls the best chance to experience football in the PE curriculum, as well as the opportunity to participate, lead and compete – giving them equal access to football.

M.A.D (Make a Difference) Birmingham

This open-access programme provides 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.

• We have been funded and working closely with 4 Schools Arena Academy, Fortis Academy, George Dixon Academy and Greenwood Academy as part of the SAFE program, a new investment in from the Department of Education via Core and Co Foundation. The program provides a blend of tailored mentoring and support with an overarching aim of working with 100 young people referred by the schools.

• We have also successfully expanded the program by mobilising a ‘Social Skills’ intervention, continuing intensive support for young people to develop effective life skills. This includes the schools named above with the addition of Ark Boulton Academy.

• A good working relationship with the West Midlands Police & Crime Commissioner (‘WMPCC’) and the Violence Reduction Partnership (‘VRP’) has been developed. We continued delivery of the ‘Step Together’ program up to July 2023.

• We continued our work in schools buying in additional mentoring support and collaborating with community partners, schools, and academies with new partnerships having been built up amounting to schools buying 80 hours per week of services from April 23 to March 24.

• The MAD Summer program funded by the Holiday Activity Fund provided targeted youth provision in Aston, Perry Barr and Accocks Green. In total, 64 days of provision were offered across 4 sites involving 350 young people. Activities included sports and physical activity, nutrition and wellbeing workshops and team building. In addition to this young people were provided with healthy eating options.

Page 6

Birmingham Sport And Physical Activity Trust (Registered number: 08177159)

Report of the Trustees for the Year Ended 31 March 2024

4. People & Skills

Active Communities

• We have led the Workforce Development of the ‘Active Communities’ program part of this project since 2019, supporting The Active Wellbeing Society as the host for the project.

• The programme has now ended with project evaluation taking place between April-June 2023. The approaches have been embedded across a variety of environments within the community, facilitating the training and development of local leaders, and enhancing their confidence, capability, and resilience to support their community.

• We have worked with organisations such as the local Voluntary Service Council to deliver Community Champions training in areas of the city identified by the LDP. Recruiting people who wouldn't normally identify as having the skills to be a leader, building their confidence, and mentoring them to a stage where they can undertake social/positive action within their community.

Volunteering

• We have developed a strong working relationship with the B2022 legacy charity (United by 2022) to create opportunities for volunteering as part of the Games legacy. In its initial phase, this involves promoting local events such as IBSA World Blind Games and the B2022 School Games legacy event to the Volunteers Collective, to engage them in local opportunities.

• Sport Birmingham oversaw the delivery of the Volunteer programme for the IBSA World Blind Games, working closely with national and local partners to develop pathways to volunteer and ensure the event was accessible and connected to local opportunities and existing programmes. 337 volunteers undertook a shift at the event with 16% (56) with a declared disability.

• In addition, we delivered a volunteer programme to support the delivery of the School Games Legacy event at Alexander Stadium, supported by the Volunteers Collective we recruited, trained, and deployed over 40 volunteers to support the delivery of the event, which over 2 days hosted hundreds of children from schools across Birmingham to engage in sport and physical activity.

Coach Core

• 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.

• 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.

• We currently have 11 apprentices employed by 6 employers across the West Midlands. This latest cohort has been developed in collaboration with Active Black Country and Think Active, identifying employers locally to provide much-needed employment opportunities for Young People.

Skills360

• We successfully secured £200,000 grant from CIMSPA (Chartered Institute for the Management of Sport and Physical Activity) to embed, evaluate and grow the reach of Skills360 across the West Midlands.

• Funding is used to develop the user journey, creating bespoke partner areas and content to support audience requirements.

• We have created 20 eLearning modules to reflect the core purpose of Skills360, these modules focus on retention of users within the system for longer.

• Building relationships with partners who collaborate with audiences working or with ambitions to work within the sector and/or value the skills/competencies Skills360 focuses on. Initiating projects with community groups, education providers and NGBs (National Governing Bodies of Sport) to develop and evaluate the functionality of Skills360.

• Within 6 months of receiving the funding, users on the system grew from 400 to 5,000, thanks to a collaborative project with CIMSPA to engage their members.

• 600 user registrations through local engagement / organic sign-ups, of which 63% were aged 16-25 and 40% were from ethnically diverse communities.

Page 7

Birmingham Sport And Physical Activity Trust (Registered number: 08177159)

Report of the Trustees for the Year Ended 31 March 2024

Gen22

• Gen22 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.

• Over the lifetime of the project we have engaged 60 young people, of which over 70% have come from ethnically diverse backgrounds and 50% were Not in Employment, Education or Training when they started the programme.

• We partnered up with Sport 4 Life UK to support 30 young people in improving their future employability prospects through volunteering and social action opportunities. They delivered a variety of interventions such as employability and life skills courses, social action activities and leadership qualifications to be able to gain the confidence and knowledge to support the next generation of young people through physical activities. There have been some amazing benefits because of the delivery of the Gen22 project:

• 10 young people have delivered activities as Sports Coaches and a further 7 as Youth Engagement Officers.

• The skills and experience that they have gained have been invaluable with 5 of the young people offered paid employment as Sport Coaches.

• 10 young people have gained sports leadership qualifications – going on to use their knowledge and skills to support other young people in their local communities.

Training & Development

• 94 individuals have accessed workshops and/or training for Safeguarding, Mental Health First Aid, delivered through our ongoing partnership with local provider Sport Structures.

• Rugby activator course delivered to 12 individuals as part of sustainability objectives for the Birmingham Community Rugby project. Supporting the development of a local workforce to deliver Rugby sessions/activities in South Birmingham.

• Boxing activator course delivered to 10 individuals as part of a series of diversionary activities for young people in Hall Green who are at risk of falling into the criminal justice system.

• The School Games leadership programme has delivered 13 events and training opportunities across the year engaging over 600 Primary and Secondary pupils.

Safeguarding

• We have a clear commitment to safeguarding and have met our conditional requirements with the Child Protection and Sport Unit (CPSU) and maintains of Tier 3 UK Governance code.

• 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 sports.

• Following the Whyte review Sport Birmingham successfully applied to be part of the ‘Sport Welfare Network’ funded by Sport England and collaboration with the Active Partnership Network.

• The program is funded for 3 years and a total funding award of £382,200.

Page 8

Birmingham Sport And Physical Activity Trust (Registered number: 08177159)

Report of the Trustees for the Year Ended 31 March 2024

5. Business Operations

We have continued to strengthen 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

• We have implemented and focussed on team development and connectivity between managers and officers, projects, and programmes. Delivering a series of team away days.

• We have introduced an internal wellbeing group and a practice of regularly checking the wellbeing of individuals through a short, anonymised survey.

• There have been several new officers and managers starting during the year, and all have brought new skills and outlooks to the team.

• We have appraised the role focus for middle managers in line with strategic priorities and made changes that best suit our strategic priorities.

• We are also developing a peer support program to help managers and officers explore topics such as leadership, conflict management, team cohesion and self-awareness.

• The organisation signed up to be a part of the Mental Health Productivity Pilot and received 6 months of support from MIND, which involved developing an action plan to support the mental well-being of all staff, reviewing and improving policies, creating an internal staff wellbeing group, and undertaking surveys to monitor progress.

• We have reviewed and updated policies relating to sickness, annual leave, well-being, and volunteer days to ensure that staff are well supported, and they can be the best version of themselves at work.

• Job Descriptions and contracts have been updated for all Development Managers to reflect their role and responsibilities. Further work was undertaken to standardise Officer and Senior Management JDs.

• Implementation of quarterly staff development days, bringing the team together to build connections, create opportunities to reflect, share good practices, celebrate, and foster relationships and collaboration across the team.

Operations

• We have embedded a Project Management Framework (PMF) and OKR (Objectives and Key Results) management tool, and this has been embedded to strengthen the consistency and focus across the organisation.

• The Marketing and Communication function continues to develop, focussed on growing the brand, more focussed approach on strategic communications and maximising messaging across digital channels and more direct marketing methods such as the newsletter.

• We have procured a new CRM system which will allow for more effective data management and enable us to track interactions and impact across the system with greater efficiency.

• We have appraised our current financial systems and have upgraded our financial software to include dedicated Charity modules, which will streamline reporting, and improve financial visibility across the organisation.

Page 9

Birmingham Sport And Physical Activity Trust (Registered number: 08177159)

Report of the Trustees for the Year Ended 31 March 2024

6. Business Development

• In October 2023, the Senior Partnerships Manager for Business Development (SPM BD) was appointed, whose focus is bringing long-term sustainability, through diversifying our income and securing additional investment into the city.

• The initial months involved thorough research into the current landscape and Sport Birmingham's brand positioning within the commercial world.

• The SPM BD has developed a five-year strategic plan to increase investment in Sport Birmingham. This plan allocates 60% of efforts to commercial partnerships and 40% to statutory charitable grants and fundraising.

• Early successes included securing a £10,000 grant from the West Midlands Combined Authority (WMCA) through Aston University, supporting our funding efforts.

• We have advanced to the final stage for the HSBC Supporting Our Communities grant, valued at £25,000, which will further strengthen our financial foundation.

• Re-engagement with the Chamber of Commerce and active participation in networking events have expanded our connections and influence.

• Work continues to establish meaningful collaborations with Local and National businesses have been particularly fruitful; driving business efficiencies and enabling us to access discounted venues such as Alpha Works and Ninja Warrior for team away days and securing sponsorship for the School Games.

FINANCIAL REVIEW Reserves policy

The Board have carefully considered the level of reserves that should be held by Sport Birmingham.

The Board have considered the risks faced by Sport Birmingham in the delivery of its services and is of the view that the greatest risk faced by the organisation is the withdrawal of potentially significant proportions of its grant funding, either through the loss of some, or all, of the Sport England funding or through the loss of other grant-funded income streams. As a result, and to allow:

• attempts to secure additional funding to be made;

• that members/service users are supported to move on to other services;

• that any restructuring costs, as may be required, can be met;

the Board have concluded that reserves equal to 4 months of staff and operational costs, together with an additional amount of £50,000 to cover other potential contingent liabilities including property costs should be held. As at 31 March 2024, this amount totalled approximately £370,000. As at 31 March 2024, unrestricted reserves amounted to £669,823 (2023 £453,373).

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 near future. The Trustees are of the view that the Charity is a Going Concern.

Page 10

Birmingham Sport And Physical Activity Trust (Registered number: 08177159)

Report of the Trustees for the Year Ended 31 March 2024

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is a company limited by guarantee governed by memorandum and articles of association.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Methods, policies and procedures for recruitment, appointment, induction, and training

The Board comprises up to 13 independent directors (independent being defined as someone brought in from the outside and who does not have a material or pecuniary relationship with the company or related persons), and the recruitment will be based on a range of core competencies as assessed through a skills matrix.

There are five Sub-Committees or Working Groups reporting to the board, comprising a selection of directors and staff members; each Sub-Committee meets in between Board Meetings (i.e., four times per annum) and each Sub-Committee brings forward recommendations for the Board ahead of each meeting and no later than the issue of the agenda; the five committees are:

• Commercial Working Group (CWG)

• Equality, Diversity & Inclusion Working Group (EDIWG)

• Governance, Finance and Audit Committee (GFAC)

• Human Resources Committee (HRC)

• Nominations (as required but at least once per year) (NC)

The Chair is an independent appointment, recruited based upon identified skills by the strategic objectives of the organisation. The Vice-Chair is elected from appointed members of the board.

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 oversees 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 a 1:1 meeting with the CEO and the provision of essential reading/documentation regularly and at board and committee meetings. There is also usually a social and event calendar throughout the year affording opportunities for engagement with team members and partners in an advocacy and representative role.

Organisational structure

The Board will operate in line with the following remit:

• Provide the BSPAT management team with advice and guidance, particularly about the development and implementation of organisational strategy.

• The check and challenge of strategic implementation

• The identification of opportunities with Birmingham and the region and the subsequent facilitation of relevant network development and introductions

• Positive advocacy - acting as proactive champions for the organisation.

Pay policy for senior staff

The pay policy is based on the following practices.

• There will be an annual review of pay levels across the team in January of each year; this will be conducted through the HR Sub-Committee which will make a recommendation to the board in April of each year.

• The pay review will be based on periodic benchmarking within the AP (Active Partnership) Network and the CPI Index to establish the 'Cost of Living level.

• All pay levels are at a fixed-point grade rather than a grade scale.

Page 11

Birmingham Sport And Physical Activity Trust (Registered number: 08177159)

Report of the Trustees for the Year Ended 31 March 2024

STRUCTURE, GOVERNANCE AND MANAGEMENT

Risk management

The trustees must identify and review the risks to which the charity is exposed and 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 every quarter 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 considering 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

Trustees

P J Faulkner (appointed 22.07.16) J W McLaughlin (appointed 17.07.17) K A Fraser (17.07.17) R J Hindle (24.04.20) O M O Phinda (22.01.21) 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) S L Lal (appointed (19.01.24) J Sullivan (appointed 19.01.24)

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

Page 12

Birmingham Sport And Physical Activity Trust (Registered number: 08177159)

Report of the Trustees for the Year Ended 31 March 2024

STATEMENT OF TRUSTEES' RESPONSIBILITIES

The trustees (who are also the directors of Birmingham Sport and Physical Activity Trust for 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.

• select suitable accounting policies and then apply them consistently;

• observe the methods and principles in the Charity SORP;

• make judgements and estimates that are reasonable and prudent;

• prepare the financial statements on a 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 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.

In so far as the trustees are aware:

• there is no relevant audit information on which the charitable company's auditors.

• are unaware; and

• 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.

R J Hindle - Trustee

Page 13

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 2024 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 2024 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 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 14

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.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

We gained an understanding of the legal and regulatory framework applicable to the charitable company and the sector in which it operates, and considered the risk of acts by the charitable company that were contrary to applicable laws and regulations, including fraud. We designed audit procedures to respond to these risks, 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, as fraud may involve deliberate concealment by, for example, forgery or intentional misrepresentations, or through collusion.

We focussed on laws and regulations which could give rise to a material misstatement in the financial statements, including, but not limited to, the Companies Act 2006, the Charities Act 2011 and UK tax legislation. Our tests included agreeing the financial statement disclosures to underlying supporting documentation, enquiries with management, trustees and enquiries of third parties, where appropriate.

As in all our audits, we also addressed the risk of management override of internal controls, including testing journals and checking the authorisation of expenditure as part of our substantive testing, using analytical review to identify any significant or unusual transactions and evaluating whether there was evidence of bias by the trustees that represented a risk of material misstatement due to fraud.

Page 15

Report of the Independent Auditors to the Trustees of Birmingham Sport And Physical Activity Trust (Registered number: 08177159)

There are inherent limitations in the audit procedures described above and, the further removed noncompliance 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.

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.

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: 15 November 2023

Page 16

Birmingham Sport And Physical Activity Trust

Statement of Financial Activities (Incorporating an Income and Expenditure Account) for the Year Ended 31 March 2024

Notes INCOME AND ENDOWMENTS FROM Donations and legacies 2 Charitable activities 4 Charitable activities Investment income 3 Other income Total EXPENDITURE ON Charitable activities 5 Local Delivery Pilot Coach Core Physical Activity & Wellbeing Legacy Lead MAD Birmingham Moving Lives, Healthy Minds Children and Young People System Partner Secondments Open School Facilities Club Together Other Gen22 Extended workforce ( PAWL) Active Birmingham Sport Welfare Officer System Partner delivery Together Fund CYP SGO 22 BISF Together fund Small grants Moving Communities Commonwealth Active Communities Places and Spaces CIMSPA Total NET INCOME Transfers between funds 14 Net movement in funds RECONCILIATION OF FUNDS Total funds brought forward TOTAL FUNDS CARRIED FORWARD	Unrestricted funds £ 1,997 3,840 18,448 14,000 38,285 - - - - - - - - - - (2,673) - - - - - - - - - - - - - - (2,673) 40,958 175,492 216,450 453,373 669,823	Restricted funds £ 2,070,904 152,867 - - 2,223,771 27,430 17,500 - 405,534 103,204 - 550,331 - 7,578 51,149 54,532 10,000 88,643 465,842 7,832 86,626 25,346 3,000 - - - 26,400 - 16,773 71,973 2,019,693 204,078 (175,492) 28,586 701,876 **730,462 **	31.3.24 Total funds £ 2,072,901 156,707 18,448 14,000 2,262,056 27,430 17,500 - 405,534 103,204 - 550,331 - 7,578 51,149 51,859 10,000 88,643 465,842 7,832 86,626 25,346 3,000 - - - 26,400 - 16,773 71,973 2,017,020 245,036 - 245,036 1,155,249 1,400,285	31.3.23 Total funds £ 2,056,395 308,423 1,771 -
				2,366,589
				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 -
				2,255,355
				111,234 -
				111,234 1,044,015
				1,155,249

The notes form part of these financial statements

Page 17

Birmingham Sport And Physical Activity Trust (Registered number: 08177159)

Balance Sheet 31 March 2024

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 £ 2,846 109,860 685,822 795,682 (128,705) 666,977 669,823 669,823	Restricted funds £ - - 730,462 730,462 - 730,462 730,462 **730,462 **	31.3.24 Total funds £ 2,846 109,860 1,416,284 1,526,144 (128,705) 1,397,439 1,400,285 1,400,285 669,823 730,462 1,400,285	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

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

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 2024

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 ............................................. and were signed on its behalf by:

----- Start of picture text -----
.............................................
M Taylor - Trustee
.............................................
R J Hindle - Trustee
----- End of picture text -----

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 2024

Notes Cash flows from operating activities Cash generated from operations 1 Net cash provided by operating activities Cash flows from investing activities Purchase of tangible fixed assets Interest received Net cash provided by 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	31.3.24 £ 73,595 73,595 (2,122) 18,448 16,326 89,921 1,326,363 **1,416,284 **	31.3.23 £ 268,934 268,934 - 1,771 1,771 270,705 1,055,658 1,326,363

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 2024

1.	RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM	OPERATING ACTIVITIES	OPERATING ACTIVITIES
		31.3.24	31.3.23
		£	£
	Net income for the reporting period (as per the Statement of
	Financial Activities)	245,036	111,234
	Adjustments for:
	Depreciation charges	1,258	3,485
	Interest received	(18,448)	(1,771)
	Decrease/(increase) in debtors	78,418	(41,643)
	(Decrease)/increase in creditors	(232,669)	197,629
	Net cash provided by operations	73,595	268,934
2.	ANALYSIS OF CHANGES IN NET FUNDS

Net cash Cash at bank and in hand Total	At 1.4.23 £ 1,326,363 1,326,363 1,326,363	Cash flow £ 89,921 89,921 89,921	At 31.3.24 £ 1,416,284 1,416,284 **1,416,284 **

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 2024

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

Page 22

Birmingham Sport And Physical Activity Trust

Notes to the Financial Statements - continued for the Year Ended 31 March 2024

1. ACCOUNTING POLICIES - continued

Taxation

The charity 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. 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 2020 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.

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	31.3.24 £ 2,000 2,070,901 **2,072,901 **	31.3.23 £ 691 2,055,704 2,056,395

Page 23

Birmingham Sport And Physical Activity Trust

Notes to the Financial Statements - continued for the Year Ended 31 March 2024

2. DONATIONS AND LEGACIES - continued

Grants received, included in the above, are as follows:

Sport England Birmingham City Council Youth Sport Trust West Midlands Police - Violence Reduction Unit Other Comic Relief Active Black Country Active Partnership Coach Core Foundation Lifetime Training British Blind Sport Streetgames UK British Olympic Foundation Active Partnership Network Rugby Football Union Football Association CIMSPA 3. INVESTMENT INCOME Deposit account interest 4. INCOME FROM CHARITABLE ACTIVITIES Fees and charges Business Development Partner Contributions (Non BCC)	31.3.24 £ 1,229,315 24,999 - 437,471 - 87,056 - - 19,500 - - - 10,000 26,460 31,700 4,400 200,000 2,070,901 31.3.24 £ 18,448 31.3.24 Charitable activities £ 3,840 113,587 39,280 **156,707 **	31.3.23 £ 1,578,881 - 4,550 206,861 (1) 145,120 25,000 26,405 5,348 2,500 5,000 56,040 - - - - - 2,055,704 31.3.23 £ 1,771 31.3.23 Total activities £ 5,710 129,707 173,006 308,423

Page 24

Birmingham Sport And Physical Activity Trust

Notes to the Financial Statements - continued for the Year Ended 31 March 2024

5. CHARITABLE ACTIVITIES COSTS

Support Direct costs (see Costs note 6) £ £ Local Delivery Pilot 20,245 7,185 Coach Core 17,500 - MAD Birmingham 265,951 139,583 Moving Lives, Healthy Minds 53,617 49,587 System Partner 16,945 533,386 Open School Facilities 7,578 - B2022 Commonwealth Games: National Legacy 3,000 - Birmingham City Council 51,149 - Other 45,650 6,209 Gen22 10,000 - Moving Communities 26,400 - Places and Spaces - 16,773 CIMSPA 33,614 38,359 External workforce - 88,643 Active Birmingham 426,771 39,071 Sport Welfare Officer 1,632 6,200 System Partner delivery 56,782 29,844 Sport England TiF 25,346 - 1,062,180 954,840 6. SUPPORT COSTS Management and Governance administration costs £ £ Charitable activities 951,341 3,499 7. NET INCOME/(EXPENDITURE) Net income/(expenditure) is stated after charging/(crediting): 31.3.24 £ Auditors' remuneration 3,499 Depreciation - owned assets 1,258 Hire of plant and machinery 2,287 Other operating leases 19,465

Totals £ 27,430 17,500 405,534 103,204 550,331 7,578 3,000 51,149 51,859 10,000 26,400 16,773 71,973 88,643 465,842 7,832 86,626 25,346 2,017,020 Totals £ 954,840 31.3.23 £ 3,733 3,484 2,752 28,782

Page 25

Birmingham Sport And Physical Activity Trust

Notes to the Financial Statements - continued for the Year Ended 31 March 2024

8. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2024 nor for the year ended 31 March 2023.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2024 nor for the year ended 31 March 2023.

9. STAFF COSTS

Wages and salaries Social security costs Other pension costs	31.3.24 £ 717,075 72,609 58,035 847,719	31.3.23 £ 711,081 73,479 52,999
		837,559

The average monthly number of employees during the year was as follows:

	31.3.24	31.3.23
Full time	21	23

The number of employees whose employee benefits (excluding employer pension costs) exceeded £60,000 was:

£60,001 - £70,000 £70,001 - £80,000	31.3.24 1 1 2	31.3.23 1 1 2

The total amount of employee benefits received by key management personnel is £327,596. The Trust considers its key management personnel compromise the board of directors, who are the Trust's trustees and the senior management team. Trustees are not paid.

10. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

INCOME AND ENDOWMENTS FROM Donations and legacies Charitable activities Charitable activities Investment income Total EXPENDITURE ON Charitable activities Local Delivery Pilot	Unrestricted funds £ 18,089 17,413 1,771 37,273 -	Restricted funds £ 2,038,306 291,010 - 2,329,316 110,432	Total funds £ 2,056,395 308,423 1,771 2,366,589 110,432

Page 26

Birmingham Sport And Physical Activity Trust

Notes to the Financial Statements - continued for the Year Ended 31 March 2024

10. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued

Unrestricted funds £ Coach Core - Physical Activity & Wellbeing Legacy Lead - MAD Birmingham - Moving Lives, Healthy Minds - Children and Young People - System Partner 6,688 Secondments - Open School Facilities - Birmingham City Council - Other 55,222 Gen22 - BISF - Together fund - Small grants - Moving Communities - Commonwealth Active Communities - Places and Spaces - Total 61,910 NET INCOME/(EXPENDITURE) (24,637) RECONCILIATION OF FUNDS Total funds brought forward 478,010 TOTAL FUNDS CARRIED FORWARD 453,373 11. TANGIBLE FIXED ASSETS Improvements to property £ COST At 1 April 2023 11,875 Additions - At 31 March 2024 11,875 DEPRECIATION At 1 April 2023 11,875 Charge for year - At 31 March 2024 11,875 NET BOOK VALUE At 31 March 2024 - At 31 March 2023 -	Restricted funds £ 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 2,193,445 135,871 566,005 701,876 Equipment £ 8,244 - 8,244 8,168 76 8,244 - 76	Total funds £ 10,167 77,642 366,327 129,433 129,264 460,825 71,594 11,805 112,364 55,222 16,250 4,571 183,302 140,000 8,108 354,969 13,080 2,255,355 111,234 1,044,015 1,155,249 Fixtures and fittings £ 27,140 - 27,140 26,704 436 27,140 - 436

Page 27

Birmingham Sport And Physical Activity Trust

Notes to the Financial Statements - continued for the Year Ended 31 March 2024

11. TANGIBLE FIXED ASSETS - continued

Motor vehicles £ COST At 1 April 2023 24,582 Additions - At 31 March 2024 24,582 DEPRECIATION At 1 April 2023 24,582 Charge for year - At 31 March 2024 24,582 NET BOOK VALUE At 31 March 2024 - At 31 March 2023 - 12. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Trade debtors Prepayments and accrued income 13. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Trade creditors Social security and other taxes Other creditors Accruals and deferred income Deferred income At 1 April Released to the income in the year Additions during the year At 31 March	Computer equipment £ 21,784 2,122 23,906 20,314 746 21,060 2,846 1,470 31.3.24 £ 68,367 41,493 109,860 31.3.24 £ 88,659 20,105 8,917 11,024 128,705 £ - - - -	Totals £ 93,625 2,122 95,747 91,643 1,258 92,901 2,846 1,982 31.3.23 £ 179,333 8,945 188,278 31.3.23 £ 330,710 18,020 8,900 3,744 361,374 £ 30,000 (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.

Page 28

Birmingham Sport And Physical Activity Trust

Notes to the Financial Statements - continued for the Year Ended 31 March 2024

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 CIMSPA TOTAL FUNDS	At 1.4.23 £ 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	Net movement in funds £ 40,958 (43,171) 18,883 36,424 (10,241) (16,148) 127,362 24,091 (51,149) - - (10,000) 128,027 204,078 245,036	Transfers between funds £ 175,492 (57,083) (33,483) (70,169) (13,957) 7,175 - - - 3,704 (12,929) 1,250 - (175,492) -	At 31.3.24 £ 669,823 163,414 - 19,725 - - 270,964 45,845 102,487 - - - 128,027 730,462 1,400,285

Net movement in funds, included in the above are as follows:

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 Gen22 CIMSPA TOTAL FUNDS	Incoming resources £ 38,285 1,227,622 26,461 90,956 7,259 87,056 532,896 51,521 - - 200,000 2,223,771 2,262,056	Resources expended £ 2,673 (1,270,793) (7,578) (54,532) (17,500) (103,204) (405,534) (27,430) (51,149) (10,000) (71,973) (2,019,693) **(2,017,020) **	Movement in funds £ 40,958 (43,171) 18,883 36,424 (10,241) (16,148) 127,362 24,091 (51,149) (10,000) 128,027 204,078 245,036

Page 29

Birmingham Sport And Physical Activity Trust

Notes to the Financial Statements - continued for the Year Ended 31 March 2024

14. MOVEMENT IN FUNDS - continued

Comparatives for 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

Comparative 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 £ 37,273 1,578,880 26,405 - 145,120 394,254 91,997 - 67,660 - 25,000 2,329,316 2,366,589	Resources expended £ (61,910) (1,360,502) (11,805) (10,167) (129,433) (366,327) (110,432) (112,364) (71,594) (4,571) (16,250) (2,193,445) (2,255,355)	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

Restricted fund in deficit are as a result of the timing of income inflows to activity spend and will ultimately be balanced.

Page 30

Birmingham Sport And Physical Activity Trust

Notes to the Financial Statements - continued for the Year Ended 31 March 2024

15. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2024.

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.

Page 31