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2022-03-31-accounts

NORTH YORKSHIRE SPORT LIMITED

AUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 MARCH 2022

Charity number 1155238 Company number 08715810

NORTH YORKSHIRE SPORT LIMITED

I N D E X P A G E
_______________
TRUSTEES’ REPORT 1 - 8
INDEPENDENT AUDITORS’ REPORT 9 - 12
STATEMENT OF FINANCIAL ACTIVITIES 13
BALANCE SHEET 14
CASH FLOW STATEMENT 15
NOTES TO THE FINANCIAL STATEMENTS 16 - 30

NORTH YORKSHIRE SPORT LIMITED

TRUSTEES’ REPORT FOR YEAR ENDED 31 MARCH 2022

BOARD OF TRUSTEES STATEMENT

The Board present their annual report and the audited financial statements for the year ended 31 March 2022. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) “Accounting and Reporting by Charities” in preparing the annual report and financial statements of the charity.

The financial statements have been prepared in accordance with the accounting policies set out in notes to the accounts and comply with the charity’s governing document, the Charities Act 2011 and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland published in October 2019.

OBJECTIVES AND ACTIVITIES

The objects of North Yorkshire Sport Limited as set out in the Articles of Association are:

North Yorkshire Sport Limited uses Sport as a Driver for Positive Change, prioritising 5 areas to achieve its charitable objectives:

Delivering Public Benefit

The objects above are the charitable aims of North Yorkshire Sport Limited and fall within the recognised descriptions of charitable purposes in the Charities Act 2011 namely the advancement of health and the advancement of amateur sport. All activities are intrinsically linked to achieving these aims for the public benefit. Significant activities and achievements against targets can be found in the North Yorkshire Sport Impact Report https://www.northyorkshiresport.co.uk/impact.

In setting these objects the Board of Trustees of North Yorkshire Sport Limited have complied with the duty to have due regard to the guidance on public benefit published by the Charities Commission in exercising their powers or duties.

ACHIEVEMENTS AND PERFORMANCE

Our work is driven through the five identified priority groups that we direct our resources towards in order to tackle physical inactivity, drive positive change and reduce inequality.

These priorities, categorised broadly as 'Place Based' and 'People Based', are further defined when set in the context of physical inactivity and wider societal challenges.

NORTH YORKSHIRE SPORT LIMITED

TRUSTEES’ REPORT FOR YEAR ENDED 31 MARCH 2022

Six strategic goals underpin our priorities:

These strategic goals are designed to guide our work, using sport and physical activity as a contributory factor to three of the main challenges facing the region; namely obesity, poverty and an ageing population.

Our nine Key Research Questions (KRQ’s) provide structure to measure our Impact and are designed to test the extent to which a set of positive outcomes have happened, as a result of our work:

KRQ 1 Sustained participation in sport and physical activity, in York and North Yorkshire, is continually increasing year on year

Outlines how our work is directly resulting in more people being active, more often. We share official statistics and explore the themes of our business plan, summarising how our programme delivery is increasing participation across the county.

KRQ 2 Sporting contexts, in York and North Yorkshire, are increasingly effective and sustainable

A ‘health-check’ of our sporting infrastructure in North Yorkshire, examining the results of our annual Sporting Context Survey. We reflect on what contexts are telling us, about how they manage their organisation and how confident they are about survival and growth in the future. We also report on how we have responded to last year’s survey, with focus on how we have used mentoring to support clubs.

KRQ 3 The voluntary and paid workforce in York and North Yorkshire, is increasingly able to satisfy demand

Examines our sport and physical activity workforce, with a dual focus on the community sport and education sectors. We evidence and reflect on how our development offer has impacted the confidence, capability, and skills of our workforce, whilst understanding the key issues facing our community-based workforce. We also evidence of how we have supported volunteers and the professional workforce.

KRQ 4 Inequalities in provision are reduced and access to provision in York and North Yorkshire is improved

Documents our efforts to remove the barriers preventing people from participating in sport and physical activity and from reaching their potential. Case studies highlight some of our work in this area; providing diversionary activities for disengaged young people, improving sporting opportunities for disabled young people, increasing confidence amongst unemployed adults, and supporting older people experiencing pain. Examples are rooted in a desire to tackle an identified inequality and use sport and physical activity.

NORTH YORKSHIRE SPORT LIMITED

TRUSTEES’ REPORT FOR YEAR ENDED 31 MARCH 2022

KRQ 5 We are strategically influencing investment to the benefit of sport in York and North Yorkshire

Evidences how we work collaboratively with partners and funders, in a tough financial climate, to ensure that resources are available for the benefit of the sport and physical activity sector. We provide evidence of how we have influenced local investment to be channelled towards sport and physical activity, as well as demonstrating how we have attracted national investment into North Yorkshire.

KRQ 6 We are valued by our Stakeholders

Considers our value in the North Yorkshire landscape and measure the extent to which we are viewed as an asset. We present a range of stakeholder feedback from our annual Stakeholder Survey. We also provide a series of quotes and testimonies from partners, demonstrating the value we have added and the change we have helped to affect.

KRQ 7-9 Explores changes in attitudes to sport, levels of wellbeing, and people achieving their sporting potential.

These are secondary KRQ’s and are more a reflection of our wider influence than our direct delivery

Creating Opportunities for Sustained Participation

Our business plan outlines the five overarching priorities of our work. Each priority is accompanied by a strategic goal and an action plan, focusing on specific demographics.

Priority 1: Targeted Areas

North Yorkshire is a vast geographical area, covering rural, urban, and coastal communities. Whilst it is often viewed externally as an affluent and healthy county, inequalities do exist that we need to work collectively to address.

Health inequalities in North Yorkshire are usually consistent with other challenges, such as higher crime rates, unemployment, and low activity levels. Within our targeted work we focus on reducing health inequalities in the areas of highest need, as identified by partners, local insight, and Indices of Deprivation data.

Priority 2: The Great Outdoors

The natural environment and the great outdoors are a huge asset in North Yorkshire and our second strategic goal aims ‘to use the natural environment as a catalyst for wider health improvements’.

We know that the outdoors can have hugely positive effects on our health, with 92% of people reportedly getting active outside to relax and de-stress and 80% of all outdoor users feeling participation strengthens family relationships.

Priority 3: Children and Young People

Our third strategic goal is ‘to contribute to children and young people fulfilling their potential and feeling healthy and happy’ and this requires a sport and physical activity offer that appeals to a broad range of young people if we are to reduce inactivity.

NORTH YORKSHIRE SPORT LIMITED

TRUSTEES’ REPORT FOR YEAR ENDED 31 MARCH 2022

Priority 4: Work-Age Adults and Families

Our fourth strategic goal is ‘to support improvements in the health and economic stability of work age adults and families’ and our work in this area uses the principles of sport and physical activity to raise aspiration, confidence, and resilience.

Supporting adults to be more physically active has many individual benefits, from improving mental and physical health, to developing the softer skillsets that can positively impact employment opportunities.

Families also play a key role in shaping a child’s attitudes and behaviours, so modelling positive behaviours is an important part of creating healthy, confident, active children.

Priority 5: Older People

Our fifth strategic goal is ‘to contribute to people ageing well and staying younger for longer’.

In North Yorkshire, older people (aged 65+) make up 23.3% of the population, compared to just 17.7% across England. Office of National Statistics (ONS) projections indicate that the number of over 65 ‘s in North Yorkshire will rise to 169,000 (27.6%) by 2025, making up almost a third of our population.

Good Governance

Our sixth strategic goal is ‘to strengthen our organisational sustainability and maintain the principles of good governance and industry standards.

We are committed to maintain the Code of Good Governance standards and maintain a plan of continuous improvement and development.

The impact we have made against each Priority area and Strategic Goal can be viewed and read about here: https://www.northyorkshiresport.co.uk/impact

Fundraising

North Yorkshire Sport follows the Code of Fundraising Practice (www.nysfundraising.co.uk).

During 2021/22, North Yorkshire Sport received income through charitable donations linked to sponsorship of events.

We are pleased to report that no complaints were received during the year ended 31st March 2022.

NORTH YORKSHIRE SPORT LIMITED

TRUSTEES’ REPORT FOR YEAR ENDED 31 MARCH 2022

FINANCIAL REVIEW

We have generated £1,423,027 of income in the year and expended £1,344,483 on delivering our charitable objectives.

This resulted in a net surplus (before extraordinary items) for the year of £78,544. After extraordinary items and transfers between funds this resulted in a surplus in unrestricted funds of £12,466 and a surplus of £51,294 in restricted funds.

Trustees were pleased with the overall result for the year.

Reserves Policy

Current free reserves stand at £343,825 (2021: £331,357).

The Trustees have agreed that it is necessary to hold free reserves to cover the following contingencies:

The Trustees consider that a reserve of £50,000 in excess of those held over to cover contingencies that have been nominally allocated against the development of Bilton Health and Wellbeing Hub.

Principal Funding Sources

Sport England is the key funder for the partnership. This year an amount of £216,578 was received for Primary Role with a number of projects highlighted benefitting from further Sport England funding.

Auditors

JWP Creers were appointed as the charitable company’s auditors during the year 2021/22.

NORTH YORKSHIRE SPORT LIMITED

TRUSTEES’ REPORT FOR YEAR ENDED 31 MARCH 2022

REFERENCE AND ADMINISTRATIVE INFORMATION

Charity name North Yorkshire Sport Ltd Charity Registration Number 1155238 Company Registration Number 08715810 Registered Office 69 Bilton Lane Harrogate HG1 3DT

Trustees Alan Graver Chair Tony Stephens Gemma Mann Richard Carlton Crabtree Halima Khan Sally Skipper Jude Knight (resigned June 2022) Liz Burdett Andy Dukes Simon Clegg (appointed July 2021)

Chief Executive

David Watson

Key Management Personnel

David Watson

Bankers

Unity Trust Nine Brindley Place Birmingham B1 2HB

Independent Auditor

JWP Creers LLP Genesis 5 Church Lane Heslington York YO10 5DQ

NORTH YORKSHIRE SPORT LIMITED

TRUSTEES’ REPORT FOR YEAR ENDED 31 MARCH 2022

STRUCTURE, GOVERNANCE AND MANAGEMENT

North Yorkshire Sport Limited is a charitable company limited by guarantee, incorporated on 2 October 2013 and registered as a charity on 8 January 2014. The company was established under a Memorandum of Association which established the objects and powers of the charitable company and is governed under its Articles of Association. In the event of the dissolution of the Charity, the Members are liable to pay an amount not exceeding £1 towards the liabilities and costs of dissolution.

The process and procedures for the Members can be found in the Articles of Association and Governance document for the company.

The Trustees of the Charity have control of the Charity and its property and funds. All Trustees are by virtue of their appointment also Members of the Charity and no other person other than a Trustee may be admitted as a Member of the Charity. As at the 31 March 2022, the subscribers to the Memorandum of Association were still the only Trustees.

The Board can have a maximum of twelve Trustees at any one time and as at 31 March 2022 was made up of ten members. Day to day responsibility for the administration and provision of services is delegated to the Chief Executive.

During the year 2021/22, the Finance Sub-Committee continued to focus on the finance and risk management of the whole Charity. During the year the Finance Sub-Committee have reviewed the Risk Management Register on items that relate to finance and kept a close eye on the finances of the Charity. With the Finance Sub-Committee looking at these two areas at regular meetings it has allowed the main Board of Trustees to focus in greater detail on other areas including the potential growth of the Charity and measuring and demonstrating Impact.

The Risk Register is reviewed by the whole Board of Trustees on an annual basis and any items requiring action are highlighted at Board meetings.

During the year 2021/22, the Human Resource subcommittee has provided advice and guidance on staff related issues. This has included reviewing appraisals, making remuneration recommendation to the Board and review of policies and procedures relating to staff. Similarly, to the Finance Sub-committee, this has allowed the main Board to have confidence that staffing issues are being considered regularly by Trustees.

https://www.northyorkshiresport.co.uk/uploads/governance-of-north-yorkshire-sport-ltd-2017.pdf https://www.northyorkshiresport.co.uk/uploads/nysport-duties-of-trustees-updated-4th-july-2018.pdf

https://www.northyorkshiresport.co.uk/uploads/north-yorkshire-sport-ltd-matters-reserved-for-the-board.pdf

https://www.northyorkshiresport.co.uk/meet-the-trustees

NORTH YORKSHIRE SPORT LIMITED

TRUSTEES’ REPORT FOR YEAR ENDED 31 MARCH 2022

TRUSTEES’ RESPONSIBILITIES STATEMENT

The Charity Trustees (who are also directors of North Yorkshire Sport Limited for the purposes of company law) are responsible for preparing the Trustees' Report and 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 year which give a true and fair view of the state of affairs of the charitable company and of the income and expenditure of the charitable company for that period. In preparing the financial statements, the Trustees are required to:

The Trustees are responsible for keeping proper accounting records that 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.

Statement as to Disclosure to our Auditor

In so far as the Trustees are aware at the time of approving our Trustees’ Annual Report:

The Trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Approved by the Board on 11 August 2022 and signed on its behalf by:

Alan Graver Signed on 07/08/22 @ 12:28

……………………………………………….. Alan Graver (Chair)

INDEPENDENT AUDITORS’ REPORT TO THE TRUSTEES OF

NORTH YORKSHIRE SPORT LIMITED

Opinion

We have audited the financial statements of North Yorkshire Sport Limited (the ‘charitable company’) for the year ended 31 March 2022 which comprise the Statement of Financial Activities, the Balance Sheet, Cash Flow Statement and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

Basis for opinion

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

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 other information comprises the information included in the trustees’ annual report, other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information contained within the annual report. 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. 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 course of 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.

INDEPENDENT AUDITORS’ REPORT TO THE TRUSTEES OF

NORTH YORKSHIRE SPORT LIMITED

Opinions on other matters prescribed by the Companies Act 2006

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

Matters on which we are required to report by exception

In the light of our knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatement in the directors’ report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the trustees’ responsibilities statement set out on page 8, 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.

INDEPENDENT AUDITORS’ REPORT TO THE TRUSTEES OF

NORTH YORKSHIRE SPORT LIMITED

Auditor’s responsibilities for the audit of the financial statements

The objectives of our audit, in respect to fraud are to identify and assess the risks of material misstatement of the financial statements due to fraud and obtain sufficient appropriate audit evidence regarding the assessed risks of material misstatement due to fraud, through designing and implementing appropriate responses, and to respond appropriately to fraud or suspected fraud identified during the audit. However, the primary responsibility for the prevention and detection of fraud rests with both those charged with governance of the entity and management.

Our approach was as follows:

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of noncompliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.

INDEPENDENT AUDITORS’ REPORT TO THE TRUSTEES OF

NORTH YORKSHIRE SPORT LIMITED

Use of our report

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

N P Clemit Countersigned on 11/08/22 @ 10:31

Nigel Clemit ACA FCCA (Senior Statutory Auditor) For and on behalf of: JWP Creers LLP, Statutory Auditor Genesis 5, Church Lane, Heslington, York, YO10 5DQ

11 August 2022

NORTH YORKSHIRE SPORT LIMITED

STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2022

Unrestricted Restricted
Notes funds funds 2022 2021
£ £ £ £
Income and endowments from:
Donations and legacies 2 4,846 - 4,846 2,104
Charitable activities 3
Core Services 293,566 724,629 1,018,195 721,480
Creating Better Futures Through Sport - 314,051 314,051 110,989
Improving Health Through Sport - 83,172 83,172 198,910
Investments 2,763 - 2,763 4,952
Other income - - - 3,069
______ ______ ______ ______
Total income 301,175 1,121,852 1,423,027 1,041,504
______ ______ ______ ______
Expenditure on:
Charitable activities 4
Core Services 309,585 720,600 1,032,185 819,485
Creating Better Futures Through Sport - 179,850 179,850 73,294
Improving Health Through Sport - 134,448 134,448 138,607
______ ______ ______ ______
Total expenditure 309,585 1,034,898 1,344,483 1,031,386
______ ______ ______ ______
Net income/(expenditure) for the year (8,410) 86,954 78,544 10,118
Extraordinary items 8 (14,784) - (14,784) -
Transfers between funds 35,660 (35,660) - -
______ ______ ______ ______
Net movement in funds 12,466 51,294 63,760 10,118
Reconciliation of funds
Funds brought forward at 1 April 2021 420,684 358,148 778,832 768,714
______ ______ ______ ______
Total funds carried forward at 31 March 2022 433,150 409,442 842,592
 778,832

NORTH YORKSHIRE SPORT LIMITED

BALANCE SHEET AS AT 31 MARCH 2022

(Company number: 08715810)

Notes
2022
£
FIXED ASSETS
Tangible assets
9
CURRENT ASSETS
Debtors
10
29,351
Cash at bank and in hand
837,624
__
866,975
CREDITORS: amounts falling
due in less than one year
11
(51,645)
____
NET CURRENT ASSETS
NET ASSETS
THE FUNDS OF THE CHARITY
Unrestricted funds (General)
12
Unrestricted funds (Designated)
12
Restricted funds
13
TOTAL CHARITY FUNDS
£
27,262
815,330
__
842,592

371,087
62,063
409,442
____
842,592
 2021
£
31,624
18,890
762,921
__
781,811
(34,603)
747,208
_
778,832
362,981
57,703
358,148
___
778,832

Approved by the Trustee Board, and signed on their behalf by:

Alan Graver

Signed on 07/08/22 @ 12:28

…………………………………………………

Alan Graver (Chair)

11 August 2022

The notes form part of these accounts.

NORTH YORKSHIRE SPORT LIMITED

CASH FLOW STATEMENT FOR THE YEAR ENDED 31 MARCH 2022

Notes 2022 2021
£ £
Cash flows from operating activities:
Net cash (used in)/provided by operating activities 1 71,940 (14,441)
Cash flows from investing activities
Dividends, interest and rent from investments 2,763 4,952
______ ______
Net cash provided by/(used in) investing activities 2,763 4,952
______ ______
Change in cash and cash equivalents in the year 74,703 (9,489)
Cash and cash equivalents at 1 April 2021 762,921 772,410
______ ______
Cash and cash equivalents at 31 March 2022 2 837,624 762,921
1.
RECONCILIATION OF NET INCOME TO NET		 CASH FLOW FROM OPERATING ACTIVITIES
2022 2021
£ £
Net income for the year 63,760 10,118
Adjustments for:
Depreciation charges 4,362 4,362
Dividends, interest and rent from investments (2,763) (4,952)
Decrease/(increase) in debtors (10,461) (12,378)
(Decrease)/increase in creditors 17,042 (11,591)
______ _
Net cash (used in)/provided by operating activities 71,940 (14,441)
2.
ANALYSIS OF CASH AND CASH EQUIVALENTS
2022 2021
£ £
Cash at bank and in hand 837,624 762,921

NORTH YORKSHIRE SPORT LIMITED

NOTES TO THE ACCOUNTS - 31 MARCH 2022

1. ACCOUNTING POLICIES

Basis of preparation

North Yorkshire Sport Limited is a private company limited by guarantee and is registered in England & Wales. The Charity’s registered office is stated in the Trustees’ Report.

The Charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice Applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011, the Companies Act 2006 and UK Generally Accepted Practice.

The financial statements are prepared on a going concern basis under the historical cost convention, modified to include certain items at fair value. The financial statements are prepared in sterling which is the functional currency of the Charity.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the Charity.

Designated funds are unrestricted funds set aside by the Board of Trustees for a particular purpose.

Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.

Income

All income is included in the Statement of Financial Activities when the Charity is entitled to the income and the amount can be quantified with reasonable accuracy.

In-kind donations are only included in income where the benefit to the Charity is reasonably quantifiable, measurable and material. The value placed on these resources is the estimated value to the Charity of the service or facility received.

Expenditure

Expenditure is recognised on an accruals basis when a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is included as part of the expenditure to which it relates.

Charitable expenditure comprises those costs incurred by the Charity in the delivery of its activities and services for its beneficiaries. It includes both the direct costs and support costs relating to such activities.

Governance costs include those costs associated with meeting the constitutional and statutory requirements of the Charity and include its audit fees and costs linked to the strategic management of the Charity.

Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources.

NORTH YORKSHIRE SPORT LIMITED

NOTES TO THE ACCOUNTS - 31 MARCH 2022

Operating leases

Rentals payable under operating leases, where substantially all the risks and rewards of ownership remains with the lessor, are charged to the Statement of Financial Activities in the year in which they fall due.

Tangible fixed assets

Fixed assets are stated at cost less accumulated depreciation. Individual assets consisting £5,000 or more are capitalised at cost.

Tangible fixed assets are depreciated on a straight line basis over their useful lives as follows:

Modular building 10%

Pensions

The Charity contributes to defined contribution schemes in respect of its employees. The assets of these schemes are entirely separate to those of the Charity. The pension cost shown represents contributions payable by the Charity in respect of the employees.

Financial instruments

The Charity has financial assets and liabilities that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

Judgements and estimates

The preparation of the financial statements requiring management to make judgements, estimates and assumptions that affect the amounts reported. These estimates are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Company Status

The charity is a company limited by guarantee. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity.

Liability to Taxation

As a registered charity the organisation is exempt from income and corporation tax falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that its income and gains are applied towards the charitable objects of the charity and for no other purpose.

NORTH YORKSHIRE SPORT LIMITED

NOTES TO THE ACCOUNTS - 31 MARCH 2022

2. DONATIONS AND LEGACIES

Unrestricted Restricted Unrestricted Restricted
funds funds 2022 funds funds 2021
£ £ £ £ £ £
Donations and legacies
Community Lottery 4,846 - 4,846 1,104 1,000 2,104
_____ _____ _____ _____ _____ _____
4,846 - 4,846 1,104 1,000 2,104

3. INCOME FROM CHARITABLE ACTIVITIES

Unrestricted Restricted Unrestricted Restricted
funds funds 2022 funds funds 2021
£ £ £ £ £ £
Core Services
Sport England Grants 216,578 596,709 813,287 223,771 370,132 593,903
Local Authority Contribution
30,000		 - 30,000 30,000 - 30,000
Other Grants 9,500 97,944 107,444 9,431 68,126 77,557
Training & Coaching fees 18,396 - 18,396 18,262 - 18,262
Room Hire 19,092 - 19,092 1,758 - 1,758
Service Fee - 29,976 29,976 - - -
______ ______ ______ ______ ______ ______
293,566 724,629 1,018,195 283,222 438,258 721,480
Creating Better Futures
Through Sport
Grants - 314,051 314,051 - 110,989 110,989
Improving Health
Through Sport
Grants - 83,172 83,172 - 198,910 198,910
______ ______ __ ______ ______ ______
293,566 1,121,852 1,415,418 283,222 748,157 1,031,379

NORTH YORKSHIRE SPORT LIMITED

NOTES TO THE ACCOUNTS - 31 MARCH 2022

4. EXPENDITURE ON CHARITABLE ACTIVITIES

Unrestricted Restricted Unrestricted Restricted
funds funds 2022 funds funds 2021
£ £ £ £ £ £
Staffing cost 214,047 463,220 677,267 248,054 394,476 642,530
Travel & expenses 929 20,467 21,396 - 3,130 3,130
Delivery costs 15,190 532,678 547,868 7,787 300,881 308,668
Premises costs 23,250 1,169 24,419 5,101 3,652 8,753
General admin expenses 52,334 17,364 69,698 59,022 5,477 64,499
Governance 3,835 - 3,835 3,806 - 3,806
______ ______ ______ ______ ______ ______
309,585 1,034,898 1,344,483 323,770
 707,616 1,031,386
Direct Direct Support
staffing costs costs 2022 2021
£ £ £ £ £
Core Services 541,901 358,701 129,583 1,030,185 819,485
Creating Better Futures Through Sport 80,029 98,719 1,102 179,850 73,294
Improving Health Through Sport 20,700 111,743 2,005 134,448 138,607
______ ______ ______ ______ ______
642,630 569,163 132,690
 1,344,483 1,031,386
Creating
Better Improving
Futures Health
Core Through Through
Services Sport Sport 2022 2021
£ £ £ £ £
Analysis of support costs
Finance and admin staffing 34,637 - - 34,637 28,898
Governance and audit 3,835 - - 3,835 3,806
Premises 24,419 - - 24,419 8,753
Telecoms and IT 31,105 740 1,265 33,110 23,337
Insurance and other financial costs 19,986 248 14 20,248 28,387
Other office costs 15,601 114 726 16,441 12,775
______ ______ ______ ______ ______
129,583 1,102 2,005
 132,690 106,956

NORTH YORKSHIRE SPORT LIMITED

NOTES TO THE ACCOUNTS - 31 MARCH 2022

5. STAFF COSTS

Staff costs during the year were as follows:

Staff costs during the year were as follows:
2022 2021
£ £
Wages and salaries 542,285 511,560
Social security costs 48,146 45,551
Pension costs 50,409 45,206
Secondments 36,427 40,213
______ ______
677,267 642,530

Pension contributions are paid into a defined contribution scheme. Accrued contributions due at 31 March 2022 totalled £7,063 (2021: £5,876).

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

2022 2021
No. No.
Calculated on the basis of full-time equivalents 17 16
Actual numbers 24 23

One employee received emoluments in the band £60,000 to £69,999 per annum (2021: One).

Total key management remuneration for the year was £84,748 (2021: £82,490).

6. NET INCOME FOR THE YEAR

This is stated after charging:

This is stated after charging:
2022 2021
£ £
Auditors’ remuneration – Audit (including VAT) 3,700 3,700

7. TRUSTEES REMUNERATION AND EXPENSES

Neither the Trustee Board nor any persons connect with them received any remuneration during the year, or in the previous year.

No trustee was reimbursed expenses in the year (2021: one trustee was reimbursed £71 for training course expenses).

No trustee or other person related to the Charity had any personal interest in any contract or transaction entered into by the Charity during the year, or in the previous year.

NORTH YORKSHIRE SPORT LIMITED

NOTES TO THE ACCOUNTS - 31 MARCH 2022

8. EXTRAORDINARY ITEMS

North Yorkshire Sport was the victim of an external cyber attack during the year leading to £14,784 being defrauded from the charity. At this stage there is little likelihood of being able to reclaim the lost funds and so the full amount has been written off in the year.

9. FIXED ASSETS: TANGIBLE ASSETS

Modular
Building Total
£ £
Cost
At 1 April 2021 43,620 43,620
_____ _____
At 31 March 2022 43,620 43,620
Depreciation
At 1 April 2021 11,996 11,996
Charge for the year 4,362 4,362
_____ _____
At 31 March 2022 16,358 16,358
Net book value
At 31 March 2022 27,262 27,262
At 31 March 2021 31,624 31,624
10. DEBTORS
2022 2021
£ £
Debtors (accounts receivable) 16,771 17,197
Prepayments and accrued income 12,580 1,693
_____ _____
29,351 18,890

NORTH YORKSHIRE SPORT LIMITED

NOTES TO THE ACCOUNTS - 31 MARCH 2022

11. CREDITORS: AMOUNTS FALLING DUE IN LESS THAN ONE YEAR

Taxation and social security
Other creditors
Accruals		 2022
£
18,441
3,548
29,656
______
51,645		 2021
£
17,647
3,926
13,030
______
34,603

12. UNRESTRICTED FUNDS

UNRESTRICTED FUNDS
Expenditure/ Transfers
As at extraordinary between As at
01.04.2021 Income items funds 31.03.2022
£ £ £ £ £
Unrestricted funds (General) 362,981 296,815 (324,369) 35,660 371,087
Unrestricted funds (Designated)
Property maintenance 50,000 - - - 50,000
Mental health fundraising 7,703 4,360 - - 12,063
______ ______ _ _____ _
Total Unrestricted funds 420,684 301,175 (324,369) 35,660
 433,150
Transfers
As at between As at
01.04.2020 Income Expenditure funds 31.03.2021
£ £ £ £ £
Unrestricted funds 392,732 291,243 (323,770) 2,776 362,981
Unrestricted funds (Designated)
Property maintenance 50,000 - - - 50,000
Mental health fundraising 1,647 1,104 - 4,952 7,703
______ _____ _____ _____ _____
Total Unrestricted funds 444,379 292,347 (323,770) 7,728
 420,684

NORTH YORKSHIRE SPORT LIMITED

NOTES TO THE ACCOUNTS - 31 MARCH 2022

13. RESTRICTED FUNDS

RESTRICTED FUNDS
Transfers
As at between As at
01.04.2021
Income
Expenditure
funds		 31.03.2022
£ £ £ £ £
Core Services
Coaching Ryedale 1,956 - - - 1,956
CYP Primary Link / Primary Premium
1,461		 - - (1,461) -
DFE Volunteering 8,000 - (8,000) - -
Hambleton DC 1,014 - - - 1,014
Satellite Clubs / Club Link Makers 34,563 - (9,545) - 25,018
School Games 17,924 - (4,558) - 13,366
Club Matters 1,263 - - - 1,263
Active Forest 419 12,600 (12,845) - 174
Active Lives Survey 1,819 - - (1,819) -
Coaching Workforce 9,690 82,500 (78,422) (406) 13,362
ASA 40,696 59,003 (63,816) - 35,883
Y H Learning 4,418 12,240 (10,003) - 6,655
Mentoring 675 - (1,081) 406 -
Bike Pod 2,175 - - - 2,175
Tackling inequalities 6,869 55,000 (38,248) - 23,621
Refurbish building 7,719 5,832 (13,551) - -
Richmondshire Achieve 7,252 15,509 (27,302) - (4,541)
CYP Sport England - 203,113 (200,712) 3,280 5,681
OSF - 194,248 (194,276) 28 -
School Games CWG - 41,500 (16,500) - 25,000
Scarborough Achieve - 5,000 (3,657) - 1,343
Moving Communities - 8,108 (8,108) - -
UK Coaching - 29,976 (29,976) - -
Creating Better Futures Through Sport
Dame Kelly Holmes Get on Track
programmes 17,607 7,676 - - 25,283
Action Towards Inclusion 23,384 39,196 (32,076) (30,504) -
TEWV 4,295 - - - 4,295
NY Together 600 - (600) - -
Holiday Activity Fund 33,000 36,454 (14,486) - 54,968
I Can 3,851 - (3,851) - -
Afghan Refugee - 134,584 (90,300) (5,328) 38,956
Change Direction - 45,833 (11,324) - 34,509
Stepping Up - 31,250 (12,710) - 18,540
TAW - 19,058 (14,503) - 4,555
Improving Health Through Sport
Dementia Friendly Pools 6,445 - - - 6,445
Older Peoples PA 57,290 - (12,419) - 44,871
Escape Pain 15,458 - - (15,458) -
Escape Pain 2 1,424 8,972 (11,407) 15,458 14,447
Get Moving 46,881 50,000 (96,881) -
Community Fit - 16,000 (5,397) - 10,603
Ramblers - 8,200 (8,344) 144 -
______ ______ ______ ______ ______
358,148 1,121,852 (1,034,898) (35,660) 409,442

NORTH YORKSHIRE SPORT LIMITED

NOTES TO THE ACCOUNTS - 31 MARCH 2022

13. RESTRICTED FUNDS (Continued)

RESTRICTED FUNDS (Continued)
Transfers
As at between As at
01.04.2020 Income Expenditure
funds		 31.03.2021
£ £ £ £ £
Core Services
Coaching Ryedale 1,956 - - - 1,956
CYP Primary Link / Primary Premium
20,616		 29,426 (48,581) - 1,461
DFE Volunteering 4,276 8,000 (5,164) 888 8,000
Hambleton DC 1,014 - - - 1,014
Satellite Clubs / Club Link Makers 39,845 95,209 (89,491) (11,000) 34,563
School Games 23,743 26,250 (28,181) (3,888) 17,924
Club Matters 1,263 - - - 1,263
SE Volunteering 7,293 - - (7,293) -
Active Forest - 12,600 (12,181) - 419
Active Lives Survey 6,738 7,269 (12,188) - 1,819
Coaching Workforce 3,852 82,500 (76,662) - 9,690
ASA 41,807 55,155 (56,266) - 40,696
Extending VLC 6,591 - (6,591) - -
Schools Facilities 53,452 - (53,452) - -
YH Learning 499 11,478 (7,559) - 4,418
Mentoring 3,250 - (2,575) - 675
Bike Pod 2,175 - - - 2,175
Tackling inequalities - 100,000 (93,131) - 6,869
Refurbish Building - 11,371 (3,652) - 7,719
Richmondshire Achieve - - (41) 7,293 7,252
Creating Better Futures Through Sport
Dame Kelly Holmes Get on Track
programmes 26,412 5,684 (14,489) - 17,607
Action Towards Inclusion 17,586 60,705 (54,907) - 23,384
Scarborough ELSF 2,774 - (683) (2,091) -
TEWV 361 4,000 (66) - 4,295
NY Together - 600 - - 600
Holiday Activity Fund - 33,000 - - 33,000
I Can - 7,000 (3,149) - 3,851
Improving Health Through Sport
Club as the Hub 3,954 - (3,954) - -
Dementia Friendly Pools 6,445 - - - 6,445
Think With Your Feet 2,828 - (2,828) - -
Older Peoples PA 55,147 75,000 (69,857) (3,000) 57,290
Escape Pain (9,542) 25,000 - - 15,458
Escape Pain 2 - 7,910 (6,486) - 1,424
Get Moving - 50,000 (3,119) - 46,881
Active at Home - 41,000 (52,363) 11,363 -
______ ______ ______ ______ ______
324,335 749,157 (707,616) (7,728) 358,148

Transfers to OSF and Ramblers in 2022 was from unrestricted and was due to the fund being in deficit.

Transfers from Action Towards Inclusion and Afghan Refugee in 2022 were the management fees receivable as unrestricted funds.

The remaining transfers in 2022 were to reallocate to the new (but ultimately the same restriction) restricted fund.

NORTH YORKSHIRE SPORT LIMITED

NOTES TO THE ACCOUNTS - 31 MARCH 2022

13. RESTRICTED FUNDS (Continued)

Restricted funds represent monies to be used for the following specific purposes:

Coaching Ryedale

To recruit, retain and deploy a workforce ensuring that there are enough quality coaches to meet the participation demand and to improve the talent pathway within North Yorkshire.

CYP Primary Link / Primary Premium

To support the North Yorkshire and York Primary School to effectively utilise the Primary School PE Premium investment to improve the quality delivery of Physical Education and School Sport.

DFE Volunteering

To recruit and provide training and development opportunities for young leaders aged 16 plus. Leaders will have a focus on supporting the North Yorkshire Sport School Games programme but will also be offered access to the wider volunteer programme on offer through North Yorkshire Sport.

Hambleton DC

Hambleton DC (District Council) to increase participation in sport in Hambleton .

Satellite Clubs / Club Link Makers

The Satellite Clubs intervention is a key part of Sport England’s Youth and Community Sport Strategy 2012-17 and aims to undertake transformational change in the way that young people are supported from school, college and other relevant settings into community sport – creating a sporting habit for life. Satellite clubs are extensions of community sports clubs which are established in a new venue, usually a secondary school or college and specifically target the 11-25 age groups.

School Games

A project to increase the quality and quantity of inter school competition through NYS organising a series of county level festivals.

Club Matters

A Sport England funded programme designed to provide additional support to sports club through mentoring, workshops and a suite of website resources. This programme is delivered jointly with Active Humber.

SE Volunteering (2021 only)

A Sport England funded programme designed to work with 24 sports clubs in North Yorkshire to recruit more volunteers to work with older people.

Active Forest

A partnership agreement with the Forestry Commission who have funded 2 days a week of a member of staff.

Active Lives

The Active Lives Survey is an Official Government Statistics (ONS) and records participation levels in sport in adults and children. North Yorkshire Sport are contracted to work with randomly selected schools to encourage and support them to complete the survey with their pupils.

Coaching Workforce

Funding from Sport England to work with clubs, coaches, volunteers and the professional workforce to tackle inactivity.

ASA

Funding from Swimming North East region to support club development in the North East and Yorkshire.

NORTH YORKSHIRE SPORT LIMITED

NOTES TO THE ACCOUNTS - 31 MARCH 2022

13. RESTRICTED FUNDS (Continued)

Extending VLC (2021 only)

Extending Volunteers, Leaders and Coaches – additional investment from the Department for Education to undertake targeted work to recruit more young leaders, volunteers and coaches.

Schools Facilities (2021 only)

A programme with Sport England to help unlock usage of school sports facilities and better community use of assets beyond the school day. We are the lead for the project but it covers County Durham (via County Durham Sport Active Partnership) as well as North Yorkshire.

YH Learning

Yorkshire and Humber Learning – A regional platform to provide personal development opportunities for clubs, volunteers and professionals via online modules.

Mentoring

A programme providing sporting contexts with the support of a mentor to help with business development, reaching new audiences and growing their activity.

Bike Pod

Co-funded transport project between Harrogate Borough Council and North Yorkshire County Council. To install secure cycle storage pods at Bilton Health & Well-being Hub.

Tackling Inequalities

A fund created by Sport England to target specific inequalities in the county through investing in local providers to deliver activity.

Refurbishment of building

Investment to support the refurbishment of Bilton Health and Wellbeing Hub.

Richmondshire Achieve

A programme funded by Richmondshire District Council to work with primary and secondary schools, delivering the Achieve programme using an athlete mentor to build resilience and improve confidence and physical and mental wellbeing. The fund was in deficit at the year end due to timing of income received.

CYP Sport England

Investment to deliver a systemic role to encourage more children to be active. Also includes funding to deliver the School Games and Active Lives programmes.

OSF

The Opening School Facilities programme aims to help develop extracurricular opportunities and community links for children and young people and to support schools to open and re-open their facilities to the local community.

School Game CWG

Legacy funding from Sport England to tackle inequalities and inspire more young people to take part in the School Games as part of the Birmingham 2022 Commonwealth Games Legacy. The funding is for North Yorkshire Sport to organise some countywide activity and onwardly distribute to the 10 School Games Organisers of North Yorkshire and York.

Scarborough Achieve

The Achieve Life Skills Programme is designed to use sport and activity to inspire young people to create a brighter future for themselves by supporting the development of skills and opportunities in their local area.

NORTH YORKSHIRE SPORT LIMITED

NOTES TO THE ACCOUNTS - 31 MARCH 2022

13. RESTRICTED FUNDS (Continued)

Moving Communities

Sport England have invested in to the network of Active Partnerships to support them to understand the value of sport and physical activity in Local Authority owned leisure facilities. The funding provides access to a dashboard which helps understand metrics such as saving to the health service. The dashboard will assist in making the case for the benefits and value of sport and physical activity.

UK Coaching

Secondment of NYS employee to UK Coaching in order to provide coach development services.

Dame Kelly Holmes Get on Track programmes

Funding from Dame Kelly Holmes Trust to deliver the Get on Track programmes across North Yorkshire. Engaging with disadvantaged young people to provide a 14 month self-development programme to build their resilience, motivation and aspirations through sport and athlete mentors.

Action Towards Inclusion

A fund to work with economically inactive people to use sport and physical activity to drive positive change and support them into employment or training. The project is funded by the Big Lottery Fund and the European Social Fund.

Scarborough ELSF (2021 only)

Essential life skills-A project working with 13-16 year olds on a 12 week programme supported by a trained athlete mentor to improve confidence, emotional and physical wellbeing.

TEWV

Tees, Esk and Wear Valley NHS Foundation Trust – a programme targeting young people in York and Selby to improve mental wellbeing.

North Yorkshire Together

A series of bursaries to support individuals facing digital poverty to access online activity through the provision of a device.

Holiday Activity Fund

A programme to provide activity and food to young people on free school meals during the school holidays.

I Can

A project delivered by athlete mentors working with young people aged 10-18 at risk of offending or engaging in risky behaviour from across North Yorkshire building on their strengths and promoting social inclusion to prevent offending and anti-social behaviour.

Afghan Refugee Support

Using sport, arts and mentoring to support young people transition to England. Supporting language development, adapting to culture, transition to educational settings, integration and socialisation to local community of both children and young people along with their families.

Change Direction

Change direction is a prevention and early intervention support scheme for young people aged 10-17 to divert them away from engaging in risky behaviour.

Stepping Up

Stepping Up is an early intervention and prevention project to divert children and young people who have not yet entered the criminal justice system but are beginning to show signs or risky or challenging behaviour within school, home or within their local community.

NORTH YORKSHIRE SPORT LIMITED

NOTES TO THE ACCOUNTS - 31 MARCH 2022

13. RESTRICTED FUNDS (Continued)

TAW

The Thriving at Work project aims to support more people to thrive at work. It has a particular focus on supporting inclusive workplaces that can unlock the potential of staff who are neurodiverse, disabled or experience mental health challenges.

Club as the Hub (2021 only)

A North Yorkshire County Council funded programme to provide a suite of training to one identified sports club in each district including dementia awareness and bereavement support, as well as sports specific training.

Dementia Friendly Pools

A project designed to work with swimming pool providers to make their facilities more dementia friendly through improved customer service and signage. The fund pays for small scale improvements with the facilities working towards a minimum standard.

Think With Your Feet (2021 only)

This is a mental health football programme for people with low level mental health concerns.

Older People’s Physical Activity (Strong and Steady) (2021 only)

The programme funded by NYCC, will establish targeted groups across the county with a focus on falls prevention.

Escape Pain

Delivery of the national Escape Pain programme through face to face classes to manage the hip and knee pain associated with osteoarthritis.

Escape Pain 2

Delivery of online classes using the Escape Pain delivery model.

Get Moving

A programme designed to reduce deconditioning in older people through a series of supported home visits to develop strength and mobility to support independence.

Active at Home (2021 only)

A project to provide activity packs and resources to older people, families and young people to enable them to be active in their own home, particularly during lockdown and restrictions.

Community Fit

A programme designed to use the power of running to support the local community through community projects.

Ramblers

NYS to be responsible for co-ordination, leadership, training, advice and liaison role with Wellbeing Walks groups across North Yorkshire.

NORTH YORKSHIRE SPORT LIMITED

NOTES TO THE ACCOUNTS - 31 MARCH 2022

14. ANALYSIS OF NET ASSETS BETWEEN FUNDS

Fund balances at 31 March 2022 are represented by:

Unrestricted Restricted Unrestricted Restricted
funds funds 2022 funds funds 2021
£ £ £ £ £ £
Fixed assets 27,262 - 27,262 31,624 - 31,624
Current assets 448,819 418,156 866,975 419,735 362,076 781,811
Creditors: Amounts falling
due in less than one year (42,931) (8,714) (51,645) (30,675) (3,928) (34,603)
______ ______ ______ ______ ______ ______
Total net assets 433,150 409,442 842,592 420,684 358,148 778,832

15. INCOME & EXPENDITURE BY SOURCE OF FUNDING

Sport Local Other Public Non Public Non Public
England Authority Sector Sector Total
£ £ £ £ £
Revenue grants 813,287 234,247 93,850 236,546 1,377,930
Room hire - - - 19,092 19,092
Training: Fees and charges - - - 18,396 18,396
Donations - - - 4,846 4,846
Bank interest - - - 2,763 2,763
______ ______ ______ ______ ______
Total income 813,287 234,247 93,850 281,643
 1,423,027
Staff costs – incl training & travel 442,757 30,682 38,271 186,852 698,562
Delivery costs 272,747 151,067 97,418 26,636 547,868
Governance & audit 3,835 - - - 3,835
Premises - - - 24,419 24,419
Telecoms & IT 31,105 740 1,265 - 33,110
Insurance professional fees &
other financial costs 19,986 248 14 - 20,248
Office costs 15,601 114 726 - 16,441
______ ______ ______ ______ ______
Total expenditure 786,031 182,851 137,694 237,907
 1,344,483
______ ______ ______ ______ ______
Net income/(expenditure) 27,256 51,396 (43,844) 43,736
 78,544

NORTH YORKSHIRE SPORT LIMITED

NOTES TO THE ACCOUNTS - 31 MARCH 2022

16. RELATED PARTY TRANSACTIONS

The following related party transactions took place during the year:

The following related party transactions took place during the year:
2022 2021
£ £
Skyblue Research Limited
Consultancy services - 360

Alan Graver is a trustee of North Yorkshire Sport and a director of Sky Blue Research.

17. FUNDS HELD ON BEHALF OF OTHERS

At 31 March 2022 the charity held funds on behalf of others:

2022 2021
£ £
Adversity Awards - 1,813
Kyra Women’s Project - 133
Fundraising for Stroke Therapy bike 714 714
______ ______
Total 714 2,660

North Yorkshire Sport administered the Adversity Awards through providing financial and administrative support to an awards which furthered their charitable objectives.

North Yorkshire Sport managed the finances for a project on behalf of Kyra, a small organisation which support women in York, to ease the administrative burden.

North Yorkshire Sport banked the funds raised to purchase a Stroke Therapy bike.

All funds held on behalf of other organisations are held in the North Yorkshire Sport bank accounts and are not reflected in the Balance Sheet. Sufficient detail is available within the accounting records to ascertain the balances held at any time.