REGISTERED COMPANY NUMBER: 08759196 (Eng12nd and Wales) REGISTERED CHARITY NUMBER: 1155928 Report of the Trustees and Finanei&l Statements for the Year Ended 31 Mareh 2024 for Active Humb¢r Ltd *ADCLHNL6• 2810912024 COMPANIES HOUSE
390
Harris Lacey and Swain Chartered Accountants and Statutory Auditors Suite I The Riverside Building Hes51e East Yorkshire HU13 ODZ
Active Humber Ltd Contents of the Financial Statemenls for the Year Ended 31 March 2024 Page Report of the Trustees Report of the Independent Auditors Statement of Financial Activities 12 Balance Sheet 13 Cash Flow Slatement 14 Notes ¢0 the Cash Flow Slatement 15 Notes to the Financial Statements 16 to 23
Active Humber Ltd (Regislered number." 08759196) Report of Ihe Trustees for the Year Ended 31 March 2024 The trustees who are also directors of the charity for ihe 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 Accounling 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 l January 2019). OBJECTIVES AND ACTIVITIES About Us Active Humber is a charilable company whose purpose is to help people of all ages and backgrounds to improve their health and well-being by taking part in regular physical activity and sport. Active Humb¢r is also one of Ihe 43 Activ¢ Partnerships located across England and as such receives fijnding from Sport England to Cary out several funclions to help achieve the Sport England strategy 'Uniting the Movement, at a community level. Vision Across England, 370/0 of the population are not doing enough regular physical activity lo ensure they enjoy good health, and that figure rises to 460/• across the Humber and well above 500/0 in the pooresl of our communities. Our vision is that the Humber is a place where everyone, every day is physically active for themselves, their communities, and the planet. Based on the experience of public health ¢ampaigns like smoking cessation and ihe current low levels of physical activity rates across the Humber, that vision will be an immense challenge and will likely take many years to achieve. We are driven lo see the nece55ary changes needed and are determined to campaign and work tirelessly for the achievement of our vision, every slep. pedal, run, jump, lift, stroke of the journey to be undertaken. As the journey towards the vision will be a long one, Active Humber has set itself the target of seeing a year on year improvement in the participaiion rates for active people in each of the four Local Authority areas of the Humber, by April 2027. Misslon Our mission derives from the Sport England strategy 'Uniling the Movement, and it is that; To get the most physically inactive, active for themselves, their communities, and the planet. G0215 To achieve our mission, we have set ourselves four goals. Advocate - For the importance of physical activity and sport in the lives of all people across the Humber, to maximise resources and investment Lrito physical activity and sport. Inactivity - Get more people to be¢ome physically active, espeoially those who are currently inactive. Inequality - Encouraging greater inclusivity in physical activity and sport so that everyone can take part. Exemplary - Ensure as an organisation we are a valued and trnsted partner, fil for purpose, inclusive and equitable in all we do. Role Our role is to influence. support and deliver to get more people physically active and we will be organised in doing that. We will influence public bodies and others to make physical activity and sport happen in the Humber. Support our partners in (he delivery of Iheir products and services. Deliver our programmes in an effective and etyicient way to get more people active and be organised as an inclusive well'managed charitable company. Public benefil The tnjstees confinn thai ihey have complied with the duty in section 17(5) of the 2011 Charilies Act to have due regard to guidance published by the Charity Commission. Page I
Active Humber Ltd (Registered number: 08759196) Report of the Truste¢$ for the Year Ended 31 Mareh 2024 ACHIEVEMENT AND PERFORMANCE Charilable activities Active Humber are proud of our achievements through 2023124 these include: Insight and learning - We produced insighi packs and used them with our partners to help at a local level on how best lo address inactivity and inequalities. We placed a special focus on a) coaslal inequalities and b) climate change inequalities. Influence and Partners We improved our score for stakeholder satisfaction; Increased our engagement and representation in key network5 such as Towards an Active Hull, Active Withernsea, the Hull & East Yorkshire LEP and the North Lincolnshire Physical Activity Partnership. Promote We better promoled and considerably increased the number and reach of blogs and newsletters that we produce and increased the brand awareness of Active Humber through widening our communication channels such a$ social rnedia, news articles and blogs. We also campaigned lirelessly to promote key partner campaigns for physical activity. Place - We continued our work with Local Authorities to deliver better opportunilies to be active at a local level as well as began the roll out of the Sport England place-based expansion work across the Humber. Workforce - Worked towards putting a Workforce of clubs, coaches, and volunteers in place at a local level to creat¢ more opportunities to be active. Environmental suslainability - Led the work across Ihe Active Partnership Network on climate change matters. Children and Young People - Delivered a whole range of opporNnilies both within and out of school to get children and young people active. Adults - Successfully delivered the GOGA project as well as undertook the Sport England Together Funding legacy work. Inclusion Worked with Ihe Actlvlty Alliance lo en¢ourage those wilh disabilities to be active. We also had our Diversity and inclusion Action plan approved as 'good', Governance - We continue to enjoy a high level of governance obtaining 'Good' on our Child Protection in Sport Unit review. We built upon and utilised the strength and expertise of our Board whilst continuously looking at ways to improve the quality of meetings and interactions they have with the wider team. We also maintained our tier 3 rating on the Code of Sports Governance. Continuous Improvement & learning remains key to all we do, and we maintained all our curTenl accreditation. Finance, investment, and business planning - We improved our overall finance & business position by managing the organisalion successfully wiihin budget and reserve5 policyi operating within our set and agreed budgets. Team and People development - We continued to improve In our team & people development work achieving a high level on our siaff saiisfaction scor¢.
Active Humber Lld (Registered number: 08759196) Reporl of the Trustees for the Year Ended 31 March 2024 FINANCIAL REVIEW Active Humber regularly ¢xperience5 changes in its financial position. with some grant funding coming to an end and other significant new fijnds being secured from a variety of sources. As a business dependent upon grant aid, we need to secure its viability beyond the immediate ture. To be able to provide reliable services to beneficiaries over the longer terni. Active Humber must be able to absorb any setbacks and take advantage of opportLmities that may be presented. To do this, we need a certain level of financial reserves. The Board has assessed Active Humber's requirement for reserves in the light of the main risks and opportunities for Active Humber and has a reserves policy. Consideration has been given to the security of present income streams, cash flow, potential for unforeseen liabilities or significani items of expenditure, ndS for service growth and the costs in the event of winding up. The total fund balance at 31103124 was £497,103 (2023: £517,392) of which £389,487 {2023'. £357,837) is restricted and £107,616 (2023.. £159,555) 15 unrestircted. The board has detennined that an acceptable level of unrestricted fmancial reserves, defined as cash (plus assets that are easily converted into cash), less any liabililies (including restricted fvnds) to be a minimum of 3 months of core operaling expenditure (i.e., excluding specific short terni project grants), in addition to ndS held to cover potential redundancy liabilities. Our level of reserves targel for 2023124 was reached as follows: Restricted Funds Tlwee months statTing costs £125,134 Restricted Funds Three months operating costs £11,275 Restricted Funds Redundancy Cosis £33,761 Designated Funds Sport England Special items £1 0,000 Designated Funds Technology Budget £10,000 Unrestricted Funds Match Funding £15,000 Total £205,170 The target for 2024125 is. Restricted Funds Three monihs staffing costs £129,518 Restricted Funds Three monihs operating costs £11,726 Restricted Funds Redundancy Costs £42,838 Designaled Funds Sport England Special items £10,000 Designated Funds Technology Budget £ l 0,000 Unrestricted Funds Match Funding £15,000 Total £219,082 We have deferred income of £21,955 Page 3
Active Humber Ltd (Registered number: 08759196) Report of the Trustees for the Year Ended 31 March 2024 FUTURE PLANS Our 2024125 business objectives are listed below: l. Advocate - For the importance of physical activity and sport in the lives of all people across the Humber, to m&Kimise resources and investment into physical activity and sport. l. I Insight and learning - Create a shared deep understanding of people and place of Humber thal is being used to infonn policy and practice in the area. 1.2 Influence & Partners - To make physical activity and sport happen in the Humber area by influencing those with resources to best use them in the mosl effective and efficient way they can. 1.3 Promote - The value and benefits of regular physical a¢tivity and sport to improve health and well-being of people across the Humber. 2. Inactivity - Get more people to become physically active, especially those who are currently inactive. 2.1 Place - In each of the four area5 of the Humber promote the value and benefits of regular physical activity and sport lo improve health and well-being of people across Humber and roll out the Sport England place-based expansion programme. 2.2 Workforce - Support partners to have an effective workforce in place to deliver increases in sport and physical actlvlty. Ensure the successful delivery of our Sport Welfare Officer role. 2.3 Environmenlal sustainability - Undertake all we do in an environrnentally sustainable way and influence at a regional and nalional level. 3. Lnequality - Encouraging greater inclusivity in physical activity and sport so that everyone can take part. 3.1 Children and Young People (CYP)- get the least active CYP active. 3.2 Adulis - get the least active adults active. 3.3 Inclusion - encourage those facing the greatest inequalities to be active. 4. Exemplary - Ensure as an organisation we are a valued and trusted partner, fit for purpose, inclusive and equitable in all we do. 4.1 Governance Be a well governed Charitable Company by maintaining the Code of Sports Governance Tier 3 accreditation and Ihe appropriate standards in Equality, Safeguarding, Healih & Safety, Cyber security, GDPIL etc. 4.2 Finance, Investment & Business plarffting - Achieve the agreed Budget and review our programmes against our system partner role lo assess new business and funding opportunities fnr 2n2412S onwards. 4.3 Team and People developmenl - Create a positive culture in the behaviours of the Operational Team and Board. Environmental impact slalement Active Humber llY accepi their obligations towards Ihe envirotunent and society. In support of the principle of sustainable development and our organisational values, we aim to achieve environmental best practices throughout our operations and services wherever possible. We have established and will mainlain effective systems to understand and monitor our impact on the local and global environment. Our key environmental impacts have been identified as trdvel, waste. and wider energy usage, and they have therefore been selected a5 our key focus areas. We have set targets for ontinual improvement with emphasis on these areas. We are committed to preventing pollution, not just directly but also by considering the environmental impact of resources. We strive to reduce the number of resources consumed by applying the waste hierarchy as appropriate. Page 4
Active Humber Ltd (Registered number". 08759196) Report of the Trustees ror the Year Ended 31 March 2024 We promote and encourage sustainable travel wherever possible by monitoring and reviewing travel methods and promoting alternatives 10 single-occupancy car travel by employees and visitors. We view environmental legislation and regulaiions as Minimum working Standards and often airn to go above and beyond by implementing forthcoming legislation and other requirements before obligation. We always strive to follow be5t-practice guidance rather than just slicking to the minimum required by law. As well as improving the organisalion's enviromnental perfomiance, we are committed to providing guidance to employees wishing to pursu¢ environmental best-practice outside of work. We also work in partnership with our suppliers and other organisations to raise awareness and share environmental best practice advice and infonnation. STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document The charity is controlled by its governing document. a deed of trust, and constitutes a limited Company. limiied by guarantee, as def¢d by the Companies Act 2006. Governing document The charity is controlled by ils governing document, a deed of trust, and consiitutes a limited company, limited by guarantee, as defll)ed by the Companies Act 2006. Recruitment and appointment of new trusiees As set out in the Articles of Association. Trustees Can be elected by members at the General Meeting in accordance with the procedures set out. Organisational structure The strategic aims and objectives of the charity are reviewed by the board of trustees, who will meet quarterly. No trustees take any fonn of remuneration for these services. The day-to-day activities of the charity are undertaken by the operations and administration teams, who will report to the board on a quarterly ba51S. Jndyction and training of new trustees Once appointed. trustees are required to declare their understanding of safeguarding guidance, and musl declare all inlerests in other entities, prior lo being confirnied as an eligible and responsible officer. The due diligence process ensures that all trustees are eligible to act as a trustee as required by the Charities Act 2011, and that, as is consistent wilh their objectives and activities, are not disqualified from acting as a trustee under the provisions of the Safeguarding Vulnerable Groups Act 2006. All trustees declare that they have read the Charity Commission's guidance 'The Essential Trustee.. What you need to know,. Key management remuneratlon The trustees consider the board of trustees and the Chief Executive OtTicer as comprising the key management personnel of the charity in charge of directing and controlling the charity and running and operating the charity on a day-to-day basis. All trustees give of their time freely and no trustee remuneration was paid in the year. Details of trustee expenses and related party transactions are disclosed in note 7 to the accounts. Trustees are required to disclose all relevant interests and register them with the Chief Executive Officer and in accordance with the Charitys policy withdraw from decisions where a conflict of interest arises. The pay of the charity's Chief Executive Officer is reviewed annually and nomally increased in accordance with average earnings. In view of the nature of the charity, its economy of operations, and the extensive use of professional advisers to Ihe Charity board, the trustees consider that a multiple of up to 2.5 times the median average salary for UK employees is appropriate for this role. The remuneration is also benchmarked with other Aciive Partnerships of a similar size and activity to ensure that the remuneration set is fair and not out of line with Ihal generally paid for similar roles. REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number 08759196 (England and Wales) Registered Charity number 1155928 Page 5
Aclive Humber Ltd (Registered number: 08759196) Report of the Truste¢$ ror the Year Ended 31 March 2024 Registered office Active Humber Ltd Aura Ennovation Centre Bridgehead Business Park Hessle East Yorkshire HU13 OGD Trustees Mr R Smith Mrs J Stafford Mrs N Murphy Mr C H Adams Mr S Curtis Mr R Skewis Mrs C Picktall (resigned 16.6.23) Mrs R A D'Arcy Mr B Dash (resigned 22.3.24) Compgny Secretary MrDRGent Auditors Harris Lacey and Swain Chartered Accountants and Statutory Auditors Suite I The Riverside Building Hessle East Yorkshire HU13 ODZ Chief Executive Offieer David Gent Key Management Nicola Massingham Gemma Arniitage STATEMENT OF TRUSTEES, RESPONSIBILITIES The trustees (who are also the directors of Active Humber Ltd for the purposes of company law) are responsible for preparing the Repon 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 Ihe charitable company for that period. In preparing th05¢ 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. rnake judgements and estimates that are reasonable and prudent- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the ¢haritable ¢ompany will continue in business. Page 6
Active Humber Ltd (Registered number: 08759196) Report of the Trustees for the Year Ended 31 March 2024 STATEMENT OF TRUSTEES, RESPONSIBILITIES- eontinued The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the fLnancial position of the charilable company and to enable them to ensure thal the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charilable 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 infonnation of which the charitable companys auditors are unaware- and the lnteeS have taken all steps that they ought to have taken to make Ihemselves aware of any relevant audit inforniation and to establish that the audiiors are aware of that inforniation. AUDITORS The auditors, Harris Lacey and Swain, will be proposed for re-appointment at the forthcoming Annual General Meeting. order of the board of trustees on and signed on ils behalf by.. Mr R Smith- Trustee Page 7
Report of the Independent Auditors to the Members of Active Humber Ltd Opinion We have audited the financial statements of Active Humber Ltd (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 noies to the fmancial statements, including a summary of significant accounting policies. The flliancial 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 ai 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 Accounling Practice- and have been prepared in accordance with the requirements of the Companies Act 2006. Basis for opinion We conducied 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 slalements section of our report. We are independent of the charitable company in accordance wirh ihe ethical requirements that are relevant to our audit of the financial slalemenls in Ihe UK, including the FRC'S Ethical Standard, and we have fulfilled our other ethical responsibililie5 in accordance wilh these requirements. W¢ believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Conclu5ion$ relating to going concern In audiling the financial statements. we have ¢onclud¢d that the trustees, use of the going concern basis of accounting in the preparation of the financial statements is appropriate. Based on Ihe work we have perforn)ed, we have not identified any material uncertainties relating to events or condttions Ihat, individually or collectively, may casi 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 responsibilTties and the responsibilities of the trusiees with respect to going concern are described in the relevant sections of this report. Other information The trustees are responsible for the other infomation. The other infomation comprises the infonnaiion included in the Annual Report, other than the fLnancial statemenls and our R¢port of the Independent Auditors thereon. Our opinion on the financial statements does not cover the other infomiation and, except to the extent otherwise explicitly stated in our report, we do not express any forni of assurance conclusion Ihereon. In connection with our audit of the financial slalements, our responsibility is to read the other inforniation and, in doing 50, consider whether the other infornialion is materially inconsistent with the financial statements or our knowledge obtained in Ihe audir or otherwise appears to be materially misstated. If we identify such material inconsisiencies or apparent material misstatements, we are required to detennine whether this gives rise lo a material misslalement in the rinancial statements themselves. If, based on the work we have perfornied, we conclude Ihal there is a material misslatement of this other inforn]ation, we are required to report that fact. We have noihing to report in this regard. Opinions on olher matters prescribed by the Companies Acl 2006 In our opinion, based on the work undertaken in the course of the audit.. the inforniation given in the Report of the Trustees for the fmancial year for which the financial statements are prepared is consistent with the fmancial 5tatements- and the Report of the Trustees has been prepared in accordance with applicable legal requirements. Page 8
Report of the Independent Auditors to Ihe Members or Active Humber Lld Malters on which Ive are required to report by exception In the light of the knowledge and understanding of the charitable company and its environmenl obtained in the course of the audit, we have not identified material misstatements in the Report of the Trnstees. We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion: adequate accounting records have not been kept or returns adequate for our audit have nol been received from branches not visited by us. or the financial slalements are not in agreement with Ihe accounting records and returns,. or certain disclosures of trustees, remuneration specified by law are noi made; or we have not received all the inforniation and explanations we require for our audit. or the trustee5 were not enlitled to take advantage of the small companies exemption from the requirement to prepare a Strate8ic Report or in preparing the Report of the Trustees. Responsibilities of tru$t¢e$ As explained more fjjlly in Ihe Siatement of Trustees, Responsibilities. the trustees (who ar¢ also the directors of the charitsble 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 rhe trustees detern]ine is necessary to enable the preparation of financial staiements thai 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, matter5 related to going concern and using the going concern basis of accounring unless the trustees either intend to liquidaie the charitable company or 10 ceas¢ operations, or have no realistic alternative but to do so. Page 9
Report olthe Independent Auditors lo the Members of Active Humber Ltd Our responsibilities for the audit of the fJn8ncial statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Independent Auditors that includes our opinion. Reasonable assurance is a high level of assurance, bul 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 aggregaie, Ihey could reasonably be expected to influence ihe economic decisions of users taken on the basis of these fLnancial slalements. We identify and assess Ihe risks of material missiaiement of the financial siaiemenls, whether due to fraud OT error, and then design and perforni audit procedures responsive 10 those risks, including obtaining audit ¢viden¢¢ Ihat is sufficient and appropriate to provide a basis for our opinion. Identifying and assessing potential risks related to iegUlar1tieS In identifying and ass¢s5ing risk5 of material misstalement in respect of irregularities, in¢luding frdud and non-compliance with laws and regulations. we considered the following: Audit response to risks identified the nattLre of the industy and sector, control environment and business perfomiance including key drivers for directors, remuneration. bonus levels and perfomance targets results of our enquiries of management and Iheir own identification and assessment of the risks of irregularilies; any matters we identified having obtained and reviewed the companies, documentation of their policies and procedures relating to-. identifying, evaluating and complying with laws and regulations and whether Ihey were aware of any instances of noncompliance., detecting and responding to the risks of fraud and whether they have knowledge of any actual. suspected or alleged the internal controls established to mitigate risks of fraud or non-compliance with laws and regulalions. the matters discussed among the audit engagemenc team including regarding how and where fraud might occur in the financial statements and any potential indicators of fraud. As a result of these procedures, we considered the opportunities and incenlives that may exist within the organisation for fraud and identified the greatest poiential for fraud in relation to revenue defeThals. In common wilh all audits under ISAS (UK), we are also required io perfom) specific procedures to respond to the risk of management override. We also obtained an underslanding of the legal and regulatory frameworks that the company operates in, focusing on provisions of those laws and regulations that had a direct effect on ihe detemiination of material amounts and disclosures in Ihe financial statements. The key laws and regulations we considered in this context included the UK Companies Act, UK Corporate Governance Code and local lax legislation. In addition, we considered provisions of other laws and regulations that do not have a direct effect on the fmancial statements but ¢omplian¢¢ with which may be fundamental 10 the Company's ability to operate or to avoid a material penalty. Audit response lo risks identified Our procedures lo respond to risk5 identified included the following.. reviewing the financial statement disclosures and testing to supporting documentation to assess compliance with provisions of relevant laws and regulations described as having a direct effect on the financial statements. enquiring of management concerning actual and potential litigation and claims- performing analytical procedures to identify any unusual or unexpected r¢lationships that may indicate Tisks of material misstatement due to fraud- reading minutes of meetings of those charged with governance obtained an understanding of provisions and held discussions with managemenl to understand Ihe basis of recognition or non-recognition of tax provisions. and in addressing the risk of fraud through management override of contro15. testing the appropriateness of journal entries and other adjustments,. assessing whethcr thc judgements made in making accounting estimates are tndicativ¢ of a potential bias. and evaluating the business ralionale of any significani transactions that are unusual or outside the normal course of busines5, Page 10
Report of the Independenl Auditors to the Members of Active Humb¢r Ltd We also communicated relevant identified laws and regulations and potential fraud risks to all engagement team members, and remained alert to any indications of fraud or noncompliance with laws and regulations throughout the audit. A further description of our responsibilities for the audit of Ihe financial statements is localed on the Financial Reporting Council's website at www.frc.org.uklauditorsresponsibilities. This description foms part of our Report of the Independent Auditors. Use of our report This report is made solely to the ¢haritable 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 charilable company's members those matters we are required to state io them in an auditors, report and for no other purpose. To the lIest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and ihe charitable companys members as a body. for our audit worL for this report, or for the opinions we have fornied. Laura Jennifer Drew BFP ACA FCCA (Senior Statutory Auditor) for and on behalf of Ha15 Lacey and Swain Chartered Accountants and stalory Auditors Suite I The Riverside Building Hessle East Yorkshire HU13 ODZ Date.. Page I
Active Humber Ltd Statement of Financial Activities for the Year Ended 31 March 2024 2024 Total funds 2023 Total funds Unrestri¢ted fund Restricted fund Notes INCOME AND ENDOWMENTS FROM Donations and legacies 18,319 638,493 656,812 1,121,569 EXPENDITURE ON Charitable activities Raising donalion5 and lega¢i¢s 664,779 43,223 664,779 43,223 840,268 38,069 Charitable activities Total 708,002 708,002 878,337 NET INCOMEI(EXPENDITURE) Transfers between funds 18,319 (70.258) (69,509) 70,258 (51,190) 243,232 13 Net movement in fund$ (51,939) 749 (51,190) 243,232 RECONCILIATION OF FUNDS Total funds brought forward 159,555 357,837 517,392 274,160 TOTAL FUNDS CARRIED FORWARD 107,616 358,586 466.202 517.392 The notes forni part of these financial statements Page 12
Active Humber Ltd (Regist¢red number; 08759196) Balance Sheet 31 Marth 2024 2024 Total funds 2023 Total fund5 Unrestricted fund Restricted fund Notes FIXED ASSETS Tangible assets 10 2,838 2,838 6,792 CURRENT ASSETS Debtors Cash at bank 15.119 92,497 22,130 434,477 37,249 526.974 30,762 591,045 107,616 456,607 564,223 621,807 CREDITORS Arnounts falling due within one year 12 (100,859) (100,859) (111.207) NET CUIiRENT ASSETS 107,616 355,748 463,364 510,600 TOTAL ASSETS LESS CURRENT LIABILITIES 107,616 358,586 466,202 517,392 NET ASSETS 107,616 358,586 466,202 517.392 FUNDS Unrestricted funds Resrricted funds 13 107.616 358.586 159,555 357,837 TOTAL FUNDS 466,202 517,392 These financial staiemenls have been prepared in accordance with the provisions applicable to charitable companies Subject lo Ihe small companie5 regime. ial latements were approved by the Board of Trustees and auihorised for issue and were signed on ils behalf by: on mith - Trustee The noies forn) part of these fmancial statements Page 13
Active Humber Ltd Cash Flow Ststement ror Ihe Year Ended 31 March 2024 2024 2023 Notes Cash flows from operating aetivities Cash generated from operations (63,694) 147,234 Net cash (used in)/provided by operating activities (63,694) 147.234 Cash flows from Investing activitles Purchase of langible fixed assets (377) (1,549) Net cash used in investing activities (377) (1,549) Change ln cash and cash equivAlent$ In the reporting period Cash and cash equiv8lents at the beginning of Ihe reportlng period (64,071) 145,685 591,045 445,360 Cash and ¢a$h equivalents at the end of the reportlng perlod 526,974 591,045 The notes form part of these financial statements Page 14
Active Humber Ltd Notes to the Cash Flow Stalem¢nt for the Year Ended 31 March 2024 RECONCILIATION OF NET (EXPENDITURE)ItNCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES 2024 2023 Net (expenditure)lincome for the reporting period (as per Ihe Statement of Financial Activities) Adjustments for: Depreciation charges Increase in debtors Decrease in creditors (51,190) 243,232 4,331 (6,487) (10,348) 1.718 (19,479) (78,237) Net cash (u$ed In)Iprovlded by operations (63,694) 147,234 ANALYSIS OF CHANGES IN NET FUNDS At 1.4.23 Cash flow At 31.3.24 Net cash Cash at bank 591,045 (64,071) 526,974 591.045 (64,071) 526.974 Total 591,045 (64,071) 526,974 The notes forni part of these financial statements Page 15
Active Humber Ltd Notes to the Finaneial Statements for the Year Ended 31 March 2024 ST ATUTORY INFORMA TION Active Humber Ltd is a company limited by guarantee, has no share capital and is registered in England and Wales. The CoMpanS registered number and registered otyice address can be found within the Report of the Trustees. ACCOUNTING POLICIES Basis or preparing the financial statements The financial slatements of the eharitable rompany, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charilie5'. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Siandard applicable in the UK and Republic of Ireland (FRS 102) (effective l 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 ¢ost convention. Monetary amounts in these financial statements are rounded to the nearest whole £ l. The financial statements are presented in sterling which is also the functional cUencY of the Charity. Income Income received for services provided is accounted for on an accruals basis. Cash donations, gifts and legacies are included in full in the income and expenditure account as they ar¢ received. Any significant non-cash donations are included in the income and expenditure account al the truslees, esiimate of their market value when received. The value of voluntary help is not included in the accounts. Grants and other funding of a revenue nature are defeed and released io the income and expenditure account over the period to which they relate. Bank interest is included in the income and expenditure account on an accruals basis. Expenditure Liabilities are recognis¢d as expenditure as soon as there is a legal or constructive obligation committing Ihe harity lo that expenditure, it is probable that a transfer of economic benefits will be required in settlement and Ihe amount of Ihe obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost relaled io ihe category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consislenl with the use of resourc¢s. Tangible fixed assets Depre¢iaiion is provided ac the follow(ng annual rates in order to write off each asset over ils estimated useful life. Fixtures and fittings Compuier equipment 330/0 on reducing balance 200/0 on reducing balan¢e Taxation The charity is exempt from corporation tax on its charitable activities. Fund accounting Unrestricted funds can be used in accordance with the charitable objectives at the di5¢retion of the trustees. Restricted ndS can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when 5pe¢ified by the donor or when funds are raised for particular restricted purposes. Further explanation of ihe nature and purpose of each fund is included in the notes to the financial statements. Page 16 continued...
Active Humber Ltd Not¢$ to the Financial Statement$- eontinued for the Year Ended 31 March 2024 ACCOUNTING POLICIES- Continued Hire purchase and leasing eommitments Eientals paid under operating leases are charged lo 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. Contribulions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate. Estimates and Judgements Estimates and judgements are conlinually evaluated and are based on historical experience and other factors, including expectations of fuNre events that are believed io be re8sonable under the circumstances. Although these estimates are based on the Directors, besi knowledge of the amount. events or actions, actual results ultimately differ from ihese esiimates. The Directors do not consider there to be any material estimates and judgements. Financial instruments The company only has financial assets and financtal liabilities of a kind that qualify as basic fmancial instruments. Basic fmancial instruments. including trade and oiher debtor5 and creditors, are initially recognised at transaction value and subsequenily measur¢d at their settlement value. DONATIONS AND LEGACIES 2024 2023 Earned income Grants Other income 1,207 479,655 175,950 118,186 820.590 182.793 656,812 1,121,569 CHARIT ABLE ACTIVITIES COSTS Support costs (see nole 5) Direct Costs Totals Raising donations and legacies 142.263 45.751 522,516 (2,528) 664.779 43,223 Charitable activilies 188.014 519,988 708.002 Page 17 continued...
Active Humber Ltd Notes to the Financial S¢atements- continued for the Year Ended 31 March 2024 SUPPORT COSTS Inforniation technology Management Finance Raising donations and legacies 456,122 (2,510) 13,585 (18) 8,593 Charitable activities 453,612 13,567 8,593 Human resources Governan¢e costs Totals Raising donations and legacies 7,261 36,955 522,516 (2,528) Charilable activities 7.261 36,955 519,988 NET INCOMEI(EXPENDITURE) Nel incomel(expenditure) is stated after chargingl(crediling): 2024 2023 Auditors, remuneration Depreciation - owned assets Other operating leases 4,800 4,331 6,000 1,679 105 TRUSTEES, REMUNERATION AND BENEFITS There were no trustees, remuneration or other benefits for ihe year ended 31 March 2024 nor for the year ended 31 March 2023. Tru$t¢es' expenses There were no trustees, expenses paid for th¢ year ended 31 March 2024 nor for the year ended 31 Marrh 2023. Page 18 continued...
Active Humber Ltd Notes to the Finaneial Statements- continued for the Year Ended 31 March 2024 STAFF COSTS 2024 2023 Wages and salaries Social security costs Other pension costs 354.897 29,653 56,236 323,533 33,387 23,291 440,786 380,211 The average monthly number of employees during the year was as follows.. 2024 12 2023 10 Staff The number of employees whose employee benefits (excluding employer pension Costs) exceeded £60,000 was.. 2024 2023 £60,001- £70.000 £80,001- £90,000 COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unres¢rict¢d nd Restricted fund Total funds INCOME AND ENDOWMENTS FROM Donalions and legacies 13,990 ,107,579 1,121,569 EXPENDITURE ON Charitable activities Raising donations and legacies 840,268 24.079 840.268 38,069 Charitable activilies 13,990 Total 13,990 864.347 878,337 NET INCOME Transfers between funds 243,232 90,037 243,232 (90,037) Net movement in (unds (90,037) 333,269 243,232 RECONCILLATION OF FUNDS Total fvnds brought forward 249,592 24,568 274,160 TOTAL FUNDS CARRIED FORWARD 159,555 357,837 517.392 Page 19 Continued...
Aetive Humber Ltd Note$ to the Finaneial S¢at¢ments - tontinued for the Year Ended 31 Mareh 2024 10. TANCIBLE FIXED ASSETS Fixtures and fittings Computer equipment Totals COST At l April 2023 Additions 2,285 377 24,654 26,939 377 At 31 March 2024 2,662 24,654 27,316 DEPRECIATION At l April 2023 Charge for year 2,207 140 17,940 4,191 20,147 4,331 At 31 March 2024 2,347 22,131 24.478 NET BOOK VALUE At 31 March 2024 315 2,523 2.838 At 31 March 2023 78 6,714 6,792 DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 2023 Trade debiors Other debtors Prepayments 29,918 15,119 817 14.826 7,331 37,249 30.762 12. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 2023 Trade creditors Social security and other taxes Oiher Creditors Social security provision Accruals and defe¢d income 51,063 3,378 30,901 5,000 10,517 21.738 21.810 3,008 64,651 100,859 111,207 Included within creditors above is deferred income totalling £nil (2023 - £14,101). The movement in the year is as follow5.. Charitable activities Total At l April 2023 Released from previous years Deferred in the current year 14,101 (14,101) 14.101 (14,101) At 31 March 2024 Page 20 continued...
A¢live Humber Ltd Notes to the Financial Statements- continued for the Year Ended 31 March 2024 12. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR- continued Incoming resources have only been deferred in respect of moni¢s re¢¢iv¢d in advance of the services being delivered. 13. MOVEMENT IN FUNDS Net movement in funds Transfers between funds At 31.3.24 At 1.4.23 Unrestricted funds General fimd 159,555 18,319 (70,258) 107,616 Reslricted funds Resiricted 357,837 (69,509) 70,258 358,586 TOTAL FUNDS 517,392 (51,190) 466,202 Net movement in nds, included in the above are as follows.. Incoming resources Resources expended Movement in funds Unrestricted funds General nd 18,319 18,319 Restrieted funds Restricted 638,493 (708,002> (69,509) TOTAL FUNDS 656,812 (708,002) (51,190) Page21 continued...
Active Humber Lld Note$ to the Financial Statements- tontinued for the Year Ended 31 Mareh 2024 13. MOVEMENT IN FUNDS- eontinued Comparatives for movement in funds Net movement in funds Transfers between fijnds At 31.3.23 At 1,4.22 Unrestricted funds General fund 249,592 (90,037) 159,555 Restricted funds Restricted 24,568 243,232 90,037 357,837 TOTAL FUNDS 274,160 243,232 517,392 Comparative net movement in funds, included in the above are as follows: Incoming resources Resources expended Movement in fijnds Unrestricted funds General fvnd 13,990 (13,990) Restricted funds Restricled ,107,579 (864,347) 243,232 TOTAL FUNDS 1,121,569 (878,337) 243,232 A currenl year 12 months and prior year 12 monihs combined position is as follows.. Nel movement in funds Transfers between funds Al 31.3.24 At 1.4.22 Unrestricted (und$ General fund 249,592 18,319 (160,295) 107,616 Restricled funds Restricted 24,568 173.723 160,295 358,586 TOTAL FUNDS 274,160 192,042 466.202 Page 22 continued...
Active Humber Ltd Notes to the Financial Statements- continued for the Year Ended 31 March 2024 13. MOVEMENT IN FUNDS- tontinued A Cent year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows: Incoming resources Resources expended Movement in funds Unrestrleted funds General fijnd 32,309 (13,990) 18.319 Restrieted funds Restricted 1,746,072 (1,572,349) 173,723 TOTAL FUNDS 1,778,381 (1,586,339) 192,042 14. RELATED PARTY DISCLOSURES Within the financial year North Yorkshire Sport seconded staff for the position of workforce officer at a cost to of £38,720.50 (2023: £1,860). North Yorkshire Sport also provided grants and ndIng to the charity totalling £37,876.53 for ihe financial year. (2023.. £5,066) Page 23