Charity reglstratlon number 1159832 (England and Wales) Company regi5tratlon number 06859894 ACTIVE LANCASHIRE LIMITED ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
ACTIVE LANCASHIRE LIMITED LEGAL AND ADMINISTRATIVE INFORMATION Trustees M Cookson DrA Thomton R Davies B Jones D Roberts K Moffilt J Robinson A Downard G Roby N Murray Z Jogi D Rawdings (Appointed 5 Septemb8r 2024) (Appointed 20 June 2025) (Appointed 20 June 2025) {Appointed 31 July 2025) (Appointed 31 July 2025) (Appointed 31 July 2025) Secretary S Ollver (Appointed 01 Aprll 2025) Human Resources and Remuneratlon Commlttee B Jones Dr A Thornton D Roberts R Davles Audlt & Flnance Commlttee K Moffilt J Robinson (Appointed 05 September 2024) Key Manag8ment Personnel - Senlor Leadershlp Team A Lealher Chlef ExeGuIIv8 P Blythin BKay J Moodie M Slephenson D Wright S Oliver S Bennelt Director of Operallons Opefations Manager Operalions Manager Operallons Manager Director of Operatlons Director of Finance Dlrector of Business D8velopm8nt Charlty number (England and Wales) 1159832 Company number 06859894 Reglstered off Ice Offices 3 & 4 Farington House Lancashire Enterprise Business Park Leyland Lancashire PR26 6TW Audllor 8K Plus Audit Limited Oakingham House Frederick Place High Wycombe Buckinghamshire HP111JU
ACTIVE LANCASHIRE LIMITED CONTENTS Pag8 Trustees, report Statement of Iruslees, responsibilities 10 Independent audilorfs report St8tem6nt of financial aclivilies 14 Balance sheet 15 Slatemenl of cash flows 16 Notes to the financial statement8 17-36
ACTIVE LANCASHIRE LIMITED TRUSTEES, REPORT {INCLUDING DIRECTORS, REPORT) FOR THE YEAR ENDED 31 MARCH 2025 The trustees present Ihetr annual report and financial statements for the year ended 31 March 2025, Th8 financial statements hav8 been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charily's governing document, the Compani&s Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "N£counling and Reporting by Ch3rilies= Slatemenl of Recommended Practic8 applicable to charities prepafing thelr accounts In accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" 1. Welcome to our annual report We are proud lo present the collective impact ach18ved in 2024125, focusing on increasing aclivity levels for those who need il most. Our efforts conlinue lo address systemic inequalities in Lancashire. guided by our ten.year Decade of Movement Strategy. This vision ensures everyone in the county has access lo and benefits from physical activity. As a Trauma-lnformed Organlsation, we are equipped lo support Individuals with complex needs. empowefing them to Improve Ihelr health and lifestyle. In 2024-25, we expanded our Active Lancashlre Leaming Zone, offering high- quality tralnlng and development opportunilies. Addilionally, our Aclive Cycle5 Shop in Accringlon grew, enabling us 10 Sell bikes at reduced rates, recycle parts, and provide volunteering Opportunities for people in recovery. Our slrate9lc leadership conlinues to foster partnerships and innovative solutions to address health inequalities and mprove local prosperily., Ihls is a key area of development and focus. particularly with the opportunllles through Local Government Review (LGR) and Devolution that we will see over the coming 12 months. Adrian Lealher, Chief Executive .1 exlend my gr81iliide lo oiir staff, partners, and Inislees, as well 88 Sport England and Lancashire Coiinty Council for Ihgirsiipport. Togelher we are making a subslanlial diff8renG8 in Lancashire.. Brian Cookson, Chair of the Board of Trustee5 We are Ihnlled to share the pmgress mad8 in 2024/25, advancing physic818clivity access and addressing inequalilies. Thank you to our dedicaled leam and p8rtners lor Iheli commilmenl." 2. 8ackground to Actlve Lancashlr8 as an organlsatlon Active Lancashlre Ltd is a charitable company Ilmited by guaranlee. The Irustees, who are also the directors of Ihe company, are pleased lo present their annual report together with Ihe financial statements of Ihe charilable company for the year ended 31 March 2025. This report serves the purpose of bolh a directors, report under company law and IfUStees' report under charity law. The financial slalemenls comply wlth the Charities Act 2011, the Companles Act 2006, the Memorandum and Articles of Association, and Accounling and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reportlng Standard applicable in the UK and Republic of Ireland published in October 2019. Struclurej governance and management The charllable company is limited by guarantee. regislered in England and does not have a share capital. It became a regislered charity on 7 January 2015. 11 is governed under ils Articles of Association. which sets out ils objectives. Lancashire County Council, as the sole guarantor of Ihe charitable company, is entitled to appolnt up to a maximum of 25% of the total number of trustees. The charitable company has formally adopted a target Ihat 11 fepresenlation of dlrecloTS will be diverse and will, where possible have a minimum of 300/0 of each gender servlng as Irustees in line with the requirements of the Uk Sport Code of Govemance Guidance for T18r 3 Ofganisations. Active Lancashire is required to comply with guidance through our Loltery funding arfangemenls with Sport England.
ACTIVE LANCASHIRE LIMITED TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Slruclure. governance and manag8ment (contlnued) The Board of Trustees meets to take decisions r81aling lo every-day matters. supported by thr8e Board Member led Commltlees. Each Irustee has one vote and numbers of votes at meetings of the trustees as necessary makes decisions. The Financial Controls Manual authorises the Chief Executive and other employees lo take decisions within approved limits. In appointing new Iru5lees and replacing trustees who have compleled their terffl of office, the Board, supported by the Chief Executive, considers its skills and any gaps. Lancashire County Council then ralifias lh8 appointment of a new trustee. New trustees receive an induction pack and Iraining in the role and responsibilities of a trustee. The trustees have considered the major strategic, business and operational risks, which lh8 charitable company faces, and systems have been established to support regular reporting of the steps taken lo manage and mitigate these risks. Pay pollcy for senlor staff The Iruslees consider that Ihey. with the support of the senior management team. direct, control, and op&rale the organis8tion on a day-to.day basis. All trustees give of their time freely and none received remunerallon in the year. Details of trustees, expenses and related party transactions are disclosed in the notes to the accounts. The pay of the senlor staff is based on National Jolnt Council pay scales with the Chlef Executive on an Individual pay scale benchmarked against other voluntary sector execulive salary levels. The senior staff are reviewe(rf annually through an appraisal process and incremental increases on the relevanl pay scale awarded based on satisfactory performance. The Chief Executive receives an annual appraisal by the Chair of the Board who reports accordingly to Ihe Nomlnallon & Remuneration Committee of the Board and can recommend an in¢r6mental rlse on the Chief Executive's pay Scale. Objects and acllvltl8s of the Charltablè Company Active Lancashire is Ihe 18ad lor sport and physical activily on behalf of Sport England, which supports the Lancashlre sub region. Our aim Is to increase and sustain partiCiP81ion in, and widen access to, spcrt and physical activity across the county with particular focus on reducing inequalities and improving life opportunilles. As Ihe Active Partnershlp for Lancashire. we are an integral part of the Government's driv8 to Increase levels of movement and engagement in physical activity and sport across England in line with Sport England's 'Uniling the Movement. strategy and more widely the Governmenls five Missions. We are the key bridg6 b6twe8n local and regional networks and as such work closely with the Lancashire Sport England funded Place Parinerships; "TaAF' (Together an Actlve futur6) and the r8cently approved Blackpool Place partnership (Move More Blackpool). 3. Where Is the work of Ihe organlsatlon focused? Lancashlr6 faces significant challenges al a localily Place level. allhough al a County. system level outcomes and performance is good. Aclive Lancashire is focused on Ihese inequalities and utilising Ihe opportunities provided through actlvity to achieve long term. positive outcomes in a number of key areas: Life Expectancy.. Blackpool has the lowest male life expectancy in England. Health Conditions.. 21,442 people in Lancashire have five or more long-lemi heallh conditions. Suiclde Rates.. Higher than the nalional averag8. Obesily- 65.7 % of adults in Lancashire are obese, compared to 640k nationally. Physical Inactlvity.. 27.7Vo of adults In Lancashire are inaclive, above the national average of 25.7°/o. Economic Inactivity: 250h of Lancashire residents are economically inaclive. Cultural Diversily,. 210/0 of Lancashire's population is culturally diverse.
ACTIVE LANCASHIRE LIMITED
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
4, Our Strategy and vlslon for 2021-31
Active Lancashire, as one of 43 Active Partnerships nalionwide, addresses challenges in areas of high deprivation,
low physlcal acllvity, obesity. and unemployment. Our place-based approach prioritises five areas of greatest
inequality.. Blackpool, East Lancashlre, Preston, Fleed, Morecambe and Skelmersdale In West L8ncashlre.
We aim to Integrate physical activity into dally lile, empowering residenls to lead healthier, happier lives. Our
collaborative leadership focuses on partnerships to address inequalities and Improve health and prosperily
ADecadeofMovement Active Lancashires Strategy
Vlslon: A future where everyone in Lancashire can access a physically aclive lif8Style.
Theory of Change
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ACTIVE LANCASHIRE LIMITED TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Cr8allng System Change: Supporting employee health and wellbeing Upskilling workplaces and communities Promotlng actlve schools Removing barriers lo cycling Developing pathways to physical activity Leveraging lived experiences for opportunities Influencing policy and funding models 6. Our team Our staff are appraised annually about their commilment to live our organisational values and delNer the strategy of Active Lancashire. The organisalion completed a restructure during Ihe winter of 2024125 we has seen our staff team reduce from 45 to 37 employees in line with our post ESIF and UKRI funding profile. 6, Partnershlp actlvlty Actlve Lancashire are committed lo providing strong and consistent leadgrshlp to our Place based. thematic and system level partnership neOrkS. Our role is to facilitate and enable them to develop the qualily and suslainabilily of Iheir provision at a cluster and neighbourhood level, developing and sustaining collaboralive relalionships and Inlliallves. Through this approach. we support and enable our parlners lo deliver high quality local provlslon and lo securlng the opportunitles and resources that enable them to contribute effectively lo supporting our strategy. W8 continue to develop and innovate in the scope and scale of our partnership aclivity and lo maintaln a focus on sport and physical activity, tackling inequalilies and improving outcomes, particularly for disadvantaged groups, which reflects our strategic and charitable aims. Our 2024125 portfolio of work includes.. Servlces to clubs, coaches and volunleer8 Research evidence indicates that a qualily experience of sport. combined with posilive and motlV81ional support helps people sustain active lifestyles and positive emolional wellbelng. Active Lancashire focuses on supporting our workforce, including coaches and volunteers in our sports clubs and community provision to provide a quality offer, which Is Inclusive and reflects thè needs of our communities. During 2024-25, our Sports Welfare Officers established peer supporl neOrkS and mentoring services, geneiating £4,208 In social value wilhin the first Ihree months of aclivily. Active Lancashlre developed over 20 self-paced courses through our training hub, the °Learning Zone. over the last year. We increased the number of self funded Workplace H8alih Champion Courses, with our Hub supporting 940 champions embedded in business to drive activity- Schools and the SPAR Lancashlre School Games We conlinue to grow and support our primary, secondary and specialist schools with thelr support to their puplls, families and local residents. In 2024125 we engaged over 3500 young people in inclusive and mixed abilities actlvilles and sporting challenges working with our School games organiser network and NG8s. We continue to be supported by our long-term sponsor (since 2006) and supporter James Hall (SPAR Ltd) which enables the project lo reach more young people from disadvanlaged backgrounds. We have also during Ihe past year increased our partnerships wth Schools (in part funded by the Spencer Clark group) and the conlributlons they make lo Iheir communities- this work includes our role and financial contributions made available through Ihe Sport England Opening School facilities funding (over £440,000 of inveslmenl) to remove barriers and support good praclice which enables school facilities indoor and outdoor to be available to support community activity both commercially and through voluntary activity. We also know more about the lives of young people. working across our sthool networks we engaged 12,485 young people in SUeyS about their levels of activity and lifestyles.
ACTIVE LANCASHIRE LIMITED TRUSTEES, REPORT {INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Cycle Recycle Initially established as part of the More Positive Together project and wlh funding from Lancashire County Council thls cycling engagement programme trains cycle repair workshop leaders and olhers to maintain donated cycles and pul them in the hands ol low income households. Its activities include cycle recycling workshops, learn to ride sessions, road confidence sessions and guided rides. The project has lo date relufned nearly 500 cycles recovered from landfill to the road this y&ar and provided training lo over 40 individuals to maintain their cycles and cycle confidently on our Lancashire roads. Devebpmenls in 2024125 include the further d8velopmenl of the Active Cycles °Shop' in Acciinglon and the development of partnershlps wilh Lancashlre prisons lo refuibish the cycles. In total 1,800 bikes were saved from landfill- reducing emisslons by 42 Tons of Co2. Challenge through Sport Inlllatlve (CSI) Our Challenge through Sport Initiative Is a substance misuse recovery projecl for adulls funded by a number ol grants and income generation activity. CSI enables us to provide advice and guidanc8 through support workers with lived experience, using sport and physical activity to enhance the recovery of adults with addiction challenges. 11 has developed from its pilot and is now evolving lo work wth participants on Employment and Support Allowance to enhance their employability. The project. which celebrated 10 years of impact Ihls year, 8UPPOrted over 700 beneficiaries to access over 1,800 sports and activity sessions. part of a peer level recovery package of support, which enable 112 people to access employment. Thls initiative also operates a community hub and charlty shop in Accrlnglon (Active Seconds), whlch benefited 32 volunteers over the year, dellvered nearly 100 aclivily sessions and supported 30 Medical student placements. The project also won an award for its short fllm 'Pipe dream. and was recognised lor Ils innovative woik with Cancer Alliance to raise awareness of eady onset cance[5 in disadvantaged groups. Chlldren & Young People Active Lancashire has continued to grow our portfolio of partners and projects supporling Children and Young People,. this work is made possible Ihrough our Sport England Togelher Funding and also our relationshlp with TaAF. The focus of the work Temains on developing the capacity and capability of our community based organisalions to lead and sustain change for young people. Notable examples Include our work with the Lancashire Madrassas, which has received several awards Ihis year. Additionally our Opening Schools Facilities (OSF) has been a major succe5s,' wilh our £440,00 of investment in over 30 schools across Lancashife have been provided with support to enable Iheir facililies and Govemance arfangemenls to be developed to support community use, Pendle YES Hub Our partnership project in Nelson Town Cenlfe for Young People lo overcome barrlers lo accesslng support lo engage in training and employmenl opportunities has excelled in its third year of operalion, engagiThJ over 206 young people over the p8St year. wilh 211 accessing employment over Ihe past 12 months. Thi5 projecl with the DWP, Nelson Town Deal and the project has seen us lead and manage a 'Hub' facllity for 1610 24 year olds, where Ihey can access support from Oufselves to get active and engage in fun and confidence building activities, along with support from local providers includlng Mind. Pendle Action and the Job Cenlre. Rossendale Works and Work Well The prolecl; a partnership belween Rossendale Council. the DVIP and Active Lancashire continues to grow, going from slrenglh lo strength; now In its 8th year of operalion. We have worked hard with Rossendale Council to secure the projects future for successive years, assisting the Authority wiltt Levelling Up and UK Shared Prosperily Fund applications. The project has supported over 392 adults wilh complex needs. of which 113 have entered Into sustained employment over the past 12 months and has supported many more through volunl88ring and development aclivity.
ACTIVE LANCASHIRE LIMITED TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Rossendale Works and Work Well Icontlnued) The experience of Rossendale Works has Informed our partnership th the ICB. DWP and Preston City Council to lead the over coming heallh barriers to access employment project, Work Well.. This project which will benefit Some 700 adult during Ihe period to March 2026. has engaged people with long term condillons and barrieis to employment including offending backgrounds to access positive social neorkS and physical activity to subsequently engage in employment. Th8 project has been recognised as a significant success in Lancashlre in supporting people with long term conditions to achieve suslainable lifestyle changes. Soclal Value and Publlc beneflt Active Lancashire have referred to the guidance contained in the Charily Commission's general guidance on public benefit when reviewing our objectives and activities and in planning our future aclivilies. In partiular, the trustees consider how planned activities will contribute to the charitable company's alms and objectives. Uslng our internal Social Value modelling. we are able to evidenc8 some £28.9M of social value; particularly focused around r8duced health servlce demand and higher levels of produclivily amongst our beneficiaries. Achlevements durlng 2024126 During the past year we have a number of signlficant achievements we wish lo see recognlsed.. Our leadership in championing the Impact of poor health and poor economic outcomes and how Ih8se may be addressed through enabling physical activity has been recognise(I through our leadership work lo support a serie8 of Health and Local Government Initlatives induding Lancashire 2050 and preparations for the Lancashire Tl8r 2 and emerglng 2026 Devolution deal. Actlve Lancashlre has refurbished bikes and 8UPPQrted local acllvatlon work which has 8een it recognised by Radio Lancashire, as Green Award winners. Thls project now reduces enough road journeys by private cars and public transport to off-set the carbon footprint of Ihe Active Lancashire team and our core operalions. Active Lancashlre has led on and developed a series of significant policy and praclice documents, Includlng our CSI Recovery work which continues to be supported by the Sport and Prisons APPG (All Party Parliamentary Group) and the Short Fllms festival where 'Plpe Dreams. was a nalional finalist. This leadership work will ensure we Increase Ihe depih and conlribulion of our work to L8ncashire communilies. partners and individual residents. 7. Flnanclal revlew The stalemenl of financial activilies for the year is sel out on page 13. The charilable company's net expendlture before Iransfers and other recognised gains and losses was £330,462 {2024.' £92,001 nel expenditure). There are total reserves as al 31 March 2025 of £1,002,543 {2024 £1.418.005). of which £430,228 are unreslricled reserves. and £572,315 are reslricled reserves. The funding from Sport England lo support the core infraslruclure is maintained al £306,424 and Is used to support Sport England's Primary Purpose requirements of working toward an actlve nation with a further £329,503 Sport England Syslem Partner funding to support the leadership and engagement role with Children & Young People and Workforce Development. Reserves pollcy The tfustees review Ihe chafilable company's requifements for reserves annually in the light of ils maln risks. The current policy is to hold sufficient unreslricled reserves to cover ils stalulory obligations In the event that it is wound up, being three months. staff costs, redundancy and the obligalions associated with its offic8 lease. The amount required as at 31 March 2025 was eslimated lo be £350,000 and this was met.
ACTIVE LANCASHIRE LIMITED TRUSTEES, REPORT {INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 8. Plans for the future DLtring 2025128 we will update our Str81egy and implementation plan to improve the clarily of our messaging and underline our focus on Place based work. This focus on Place based work wll see Active Lancashire 58ad on the Sport England funded Preston Place Partnership in collaboration with Preston City Council, alongside three Place Universal Offer supported areas (Fleetwood, Morecambe and Skelmersdale) working alongside Council and voluntary sector partners. In addition we intend to step up our leadership and skills d8velopmenl work, focused our Partnerships with Sport England System leadership projects in Blackpool and East Lancashire (Together an Active Future) which wlll forrn the core of a wider System leadership offer from Ihe coming year. We will continue to support System and Place based development and delivery, buill on our collaborative work and partnership offer, Over the coming 12 monlhs we will specifically focus on our work to positlon our Local Authority Leisure Centre5 and services to provide joined up patient pathways working with health (e.g. Falls rxevenlion and Cancer Rehabilitation service provision). This work is known as 'Pivot' or Active Wellbeing and is likely lo feature as an ICB Workstream and Devolution Proposal l Lancashire Growth Plan action to improve County level productivity through reducing Health related worklessness. Allied to Ihis work, we continue to work with Local Aulhorilies and Voluntary Sector organisalions to position our sport and physical activity eorkS as providers ol serwiees to tackle economic Inaclivity. This work will see Active Lancashir8 replicaling our System convenor and lead partner role to submit appli¢alions for the DWP funded Connect to Work programme; in support of the Government 'Get Britain Working. mission and Ihe'Gel Lancashire Working- Slraleglc plan. As an organisalion we will prepare Ihe oplions for our Board and Company owner to collaborate with the Sport England Lancashire Place Pilots and consider how we can b8 collectively considered and positioned within the emerging Local Government Reorganisation (LGR) and Devolution negotiations {from November 20251. These opportunities are likely to Iniliale considerable change in the organlsation over the coming 1210 36 months. 9, Rlsk management The organisatlon maintains a eorporale rlsk register that is reporled to and discussed by trustees at each quarterly Board meellng and reviewed al regular Audit & Finance Committee meetings. This fegister reports on the predlcled impact of the risk and actions required to mitigate the risks. In addition the organisation assesses risk al a project and individual level to reflect specific areas of risk including safeguarding, heallh and safely and operational activity. These operatlonal risks are consolldated and reported through our Committee and Board structures as approprlate. The organisalion has over the last 12 months reviewed and updated its Risk Policy and Rlsk appetite slalement to support Ihe assessment of risks as well as support and inform strategic and operational decision maklng. These risks and Ouf assessment of the risks have been scrutinised bi annually by the Company owner through the Lancashire County Council Member Scruliny panel supported by the County Council legal and financial Service team. A key risk faced by Ihe organlsatlon continues lo be Ihe short tefm cycle of funding (e,g. 12 month period commitments on UKSPF) which Local Authorities administer on behalf of Governmenl. These funding 8llixatlons are increasing reduced In value and are behind commissioning schedule, creating compounded risk for ourselves as employers of project dedicated staff and activities. We have sought lo mitigate this risk by redIng the level of reliance on these short term grants, however Ouf ability to secure allernale incomes from charitable actlvity includlng fund raising, grants and sponsorship has been largely unsuccessful during a competiliva period and challenging wider economics. Our miligalions have been largely achieved through the down5callng and streamlining of the busin8ss, which may conlinue into 2025126 subJecl to further project funding being secured.
ACTNE LANCA8HIRE LIMITED TRU8TEE8' REPORT ONCLUDINa DIRECTQR8' REPORT> (COKnNUED) FOR THE YEAR ENDal 31 aiARCH 2020 lTh)%n• u a r••th ol l or u1•bIl fvn (•4. LM8PF) and to •Mbl• ts orgvd•atlon to l¥• wnwy•d ol th• wl• qwr•rtor of th• I1. Th1• l• u ALth• Lanwhh. Th1• pwknd b• A Ilaff to b• thln•d ty th• g11•upn •nd tr th• 10 In taknntsd •TrJ Aff Thlnhln th• mornWrn ffllng pwknd, rwl•#, •knWd• rthl••d lh• D•thrt for DWAI, Cthirn, M•dl• 8wl OW tg Tr•nty f•iino In Ml trn Iy• thh b• oll ••t ty Prn•trm Pl•w Pwlriwthp fvndlry th• Ennd Pla0• Unk•rnd 01 (FM &mm•r ario to 2fA8). ourcm IM nDt •ywct•d Ixrt ary nlknnt th• r••ouN cap• ol th• uynlmuon wll b• Undwthd1 ol tt• Il•blllty and a• ow•ntrx rfth• P•rMlon 8th•rM of Ju0• th• twm Comwry lknbllty. Th• r•lMd lknbllty h blng ox•ldw•d ty th• Company tg County COTh[d or wb•wn• ts Il•blty llhkn L•nwhk• Coth COWKI or lo a (ag. to lh• nthv l•• th• llbllty (• prffiithrt b• l•q•d lo th• •th•m•). Th• d•(l•lon• th• ftthr• of th• orynlMJn b•tr4 do••ty ffjn•ld•rnd by fv Bo•rd and Cry lK• rn•d lo IncludI th• ah•ad oftr •al•JuaYdlng: ProJ•d• •u adum Th 8*xdl o ol adufA (kKludtng Th91•d Jffty) •nd ha• b••n ty th• HR a R•mun•rth Cprnmllt••. wifKant pptw and L••dwthp L) qroup and our Bo•lll l•ad hth• b••n Ixlknl •MI 10. Fundrnknlno
ACTIVE IANCA8HIRE UMITED TRU8TEE8' REPORT UNCLUDINQ DIRECTORS, REPORT> (coKfiNUED> FOR THE YEAR ENDED Jf AIARCH 2020 M Cookson DrA Thomton R Ball•y M Gr8•n 8 Smlth R Davl•8 B Jon•i D Robo K Mofflil K M•M•r Z Chlkh J Roblnion D Clatha 8 OIEvor Mlu C Ck A Downard G Roby N Murray Z Jogl D Rawdlng• 6 m2(Q• 41 OWin•d 8 W2CQO) OWn•d 18J•wy2025) IRwknn•d24 2CQO) (R•dwd 4W 2Q4) (R•darMd1 Awll 2 (R•n•d S1 M•nth 2025) polnt•d Jun• a1 Juty 2026) (Appotrrt•d 31 %120) (Wobrt•d 31 2013> Audltor Thli r•port ha• b••n propar•d In a¢xordancA9 wkh tho P110n1 •ppllfxbl• to compAnl•i •ntttl•d lo adopt th• •mall ¢ompanla8' •x•mptlon. Th• trual•o•' r•port wa• approv•d by tho Board ol Th•l•••. I CoOkn Dth..-l.i.l.01.Ix?%S
ACTIVE LANCASHIRE LIMITED STATEMENT OF TRUSTEES, RESPONSIBILITIES FOR THE YEAR ENDED 31 MARCH 2025 The Irustees, who are also Ihe directors of Active Lancashire Lirnited for the purpose of company law, are responsible for preparing the Trustees, Report and the financial stalements in accordance with applicable law and United Kingdom Accounting Slandards (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 lh8 slate of affairs of the charity and of the incoming resources and applicatlon of resour$, including Ihe income and expenditure, of the charitable company for that year. In preparing these financial statements. lh8 Irustees are required to: select suitable accounting policies and then apply them consistently. observe the methods and principles in the Charities SORP 2019 (FRS 102),. make judgements and estimates Ihat are Teasonable and pwd8nt,' stale whether applicabl8 UK Accounting Standards have been followed. subject to any maletial departures disclosed and explained in Ihe financial slatemenls: prepare Ihe financial statements on Ihe going concern basis unless11 Is Inappropriate to presume that Ihe charity will continue in operalion. The trustees are responslble for ke8ping adequate accounting records Ihat dlsclose with reasonable accuracy at any time Ihe financial posilion of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They af6 also responsible for safeguarding the assets of the charity and hence for taklng reasonable sl8ps for the prevention and deteclion of fraud and olher Irregularities. In so far as Ihe trustees are aware: there is no relevant audit informatlon ofwhich the audilor is unawere., and the Irustees have taken all steps that they ought lo have taken lo make themselves aware of any relevant audit information and to establish that the auditors are aware of that informalion. 10-
ACTIVE LANCASHIRE LIMITED INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF ACTIVE LANCASHIRE LIMITED Oplnlon We have audited the financial stalements of Active Lancashire Limited (the 'charity') for Ihe year ended 31 March 2025 which comprise the stalement of financial aclivilies, the balance sheel, the statement of cash Ilows and notes lo the finarlcial statements, including significant accounting policie5. The financial reporting framework that has been applied in thelr preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in Ihe UK and RepublK of Ireland (United Klngdom Generally Accepted Accounting Practice). In OLFr opinion, the financial slalements: give a true and fair view of the stale of Ihe charilable company's affairs as at 31 March 2025 and of its incoming resources and applicalion of fesources, for the year then ended., have been properly prepared in accordance with Uniled Kingdom Generally Accepted Accounting Praclice., and have been prepared in accordance with the requirements of the Companies Act 2006. 8asls for oplnlon 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 Audilofs responsibililies lor Ihe 8udiÉ ol the fin8ncial slalem8nts section of our report. We are independent of the charity in accordance with the ethical requirements Ihal are relevant to our audit of the financial statements in the UK, Includlng the FRC'S Elhical Standard, and we have fulfilled OUT olher ethical re5ponsibililies in accordance with these requirements. We belleve th81 Ihe audit evldence we have oblained Is sufficient and approprfale Io Provide a basis for our oplnlon. Concluslons relatlng to golng concern In auditing the financial statements, we have concluded that th8 trustees. use of the going concem basis of accounling In the Preparation of Ihe financial statements is appropriate. Based on the work w8 have performed, we have not idenlified any matertal uncertainties relating lo events or conditions that, Individually or collectively, may cast significanl doubt on the charity's ability to continue as a going concern for a period of at least e1ve months from when the financial statements are aulhorised for issue. Our responsibililie8 and the responsibilities of Ihe twstees with respect lo golng concern are described in the relevant sections of thls report. Other Informatlon The olher information comprises the information included in the annual report olher Ihan the finarcial slalements and our auditor's report Ihereon. The trustees are responsible for the other informalion contained wilhin the annual report. Our opinion on Ihe financial stalements does not cover Ihe other information and we do not express any form of assurance conclusion Ihereon. Our responsibility is to read the other information and, in dolng so, consider whether the other information is materially inconsislenl with the financial statements or our knowledge obtained in the course of Ihe audit, or otherwise appears to be materially misstated. If we identify such material inconsislencles or apparent material misstalements, we are required to determine whether Ihis gives rise to a material misslatement In Ihe financial slalements themselves. If, based on the work we have performed, we conclude Ihal there is a material misstalemenl of thls other information, we are required to report Ihal fact. We have nothing lo report in this regard. Oplnlons on other matters prescrlbed by the Companles Act 2006 In our opinion, based on the work undertaken in the course of our audit.. the information given in the truslees, report for the financial year for which the financial slalements are prepared, which includes the directors, report prepared for the Purposes of company law, is consislenl wilh Ihe financial slalements,. and the directors, report included viithin the truslees, report has been prepared In accordance with applicable legal requirements. 11
ACTIVE LANCASHIRE LIMITED INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRU8TEE8 OFACTIVE LANCA8HIRE LIMrrED Matt•rn on 1¢h ar• Mqulr•d to r•port by •xc•pUon In the Ilghl of th8 kncAvladg8 gnd undarthndlng of tho charfty and Its •nronM9nt olA8ln•d In tho courng of th• audh. wa have not Id•nlrfied matortal ml8knont• In the truJtw• r•prt havo nothlng to r•port In re•p•ct of tho follthvlng mattor8 In relallon to whlch th• CharfUo8 onts R•poth) R•gulatloni 2008 raqulros u• to rnport lo you If, In our oplnlon: adequato 8e(*untlng rocord• havo noi b8•n kopt, or rthrn• ad•quat• for cw audlt hivo not bmn re[Vod from branch81 not by u8; or th• flnanclal •tat•m•nt• arg Ml In agr•ornonl vthh lh• accountlno rordI. or cortaln dl8&o•ura• of tN8taei' r•mun•ratlon 8p•dfi•d by law ere Mt mado,. or we ha r•colvod all th• Inf0mtIon and •xplAnalloni w• requlrn for our audlt. the truIt woro not onlltlod to w8par• tho lInaUal Iiit•m•nts In ac4xrd•nc4 whh th• imoll c•mp•nl•• glmo and take advantay of tho 8mdl t4xwnh•' ox8mptlon• In prapathg Ih• truth•i' Mport from tha rnquhm•nt to prepw• a 8tralèglo r•port. R••pon8lbllltl•• of tru•t••• oxplaln•d mom My In the •tatornont oftN8IM•' r•Apon¥IlOI. th• IN•t•u, who ar• al the dlMthr• of th• charfty for thé Purpo of rnny law, am m•pOnle for tha preparntlon of Iha th8ncTal 8t8t•m•nt8 and for b•lng 8allifled that thoy dva a tn and falr and for 8uch Intsrnal control ai th61ru8teei dot8rniln•18 n•0fr81Ary Io onablo tho w8porAUon of Ilnanclal itat•ments ihal •ro from mat8rfal mli•tst•m•nl whethor du• to fraud or fjrror. In pr•pirfng tho Ilnancl•l thom•nts, the tru6te•B ar• rn•ponilbh for ai$oi•lng th• charftyl• •blllty to contlnuo ai • golng concom, dIOI1n91 ai appllcoblo, matt•rn rejaled to qolng concom and uilng tho qolng ¢oncam ba811 of accountlng unlaii th• tNit••i •lth8r Intond to Ilqutdato th• eh8rhabh o)mpany or to c•e8 oporadono, or hav• no reall811i dt•mth to do . AudltoY• r••pon•lbllNl•• lorth• •udft of th• flMncWI •tst•m•nt• hav• bo•n appolnl•d al audMor undor 6•allon 144 of th• Ch•rftlo• Act 2011 •nd report In aca%an¢• w]th Iho A¢t and Ml•vwrt rogulatlan8 mad• or hIng •ff•at th•r•und•r. Our ObClIve4 wo to oblaln rnwnablo a•qUran aboul 01h•r Iho lknanrjal •tst•m•nt8 ai a I01• aro fra• frnm matsrlal MIM•Mon1, vthothor du• lo fraud or error, end to tsiuo an audllofi rnport that Indudoi our oplnlon. Roa8onabl• ai$urgnce18 a hlgh lovol of auurnnca but l• not a ouaranleo that kn iudlt Mnducted kn oGc4rdanc• wtth ISAB (UK) 11 alway8 détéot i mqtorlal mla8tatom•nt whon It •xl•ts. M188latsmonts can arf•• from fraud or ernjr and am con8ld•r•d rnaterlalll. Indlbftlually or In th• aggreg8, they could r6aion•bly bo oxpoctod to Inffueno the wjonomla dacionI of tsknn on tho ba818 ofthew Inanthl •t•tomonts. Irr•gul8rlt1•8. Indudlw frnud, are In8tanc•i of non•&xnpllanG• wfth law• and rogul•floni. deilgn proc•durni In Ilne wlth our reepon81bllhl81, guulned above, lo detsct matsrtol ml•8tat8m8nts In r88POQt of IrrngularflLg8. Indudlno fraud. Tho 8Xtenl to whlch our proGoduM ar• Capable of d•tadlng IrMgulartU•J, IUdIng fmud, li d8tsllod balow. Explamllon a• to th• •xt•nt to whlch th• audtt wa• ¢on•ld•r•d Mp•bl• of d•t•¢tlng Irr•gularNIM, Intludlnq fraud From th• préllmlnary 8thge of the audft. wo •n8urn our undew8tandlng ollh8 entlty li up to dato. Th18 tncludo8, bul li not limKed to, Tront knowle• of thelr aetlvlU•8. the builno81 and control envEronmonl•, and thelr )MplIance wfth tho appIlble lagal and rooulatory fram6woth. Thli Inform&tlon Jupport8 our Id6ntffic•llon and tha Bubiequent d88lgn of audlt procodur•4 to mltlgat8 th080 rt1k•; ¢n8urfng thwl tho audlt a0n¢4 obt41n8d l• Bumclont and appropFlat• to 8upp(xl our oplnlon. In r••pon8• Io lh• rhk8 klontthd. 8p•dfic to Ihlo enthy. dmlgned proc4dure• whlch In¢hJded, but wor• nol Ilmltad lo: Enqulry of managgmont and th08• thorgod governan ar0d acfual and potèthl IIUg4tlon and dalrn•,' ReVIen9 mlnutoi of meetlngl of Ihose charged wlth govaman(x, Havailab. ReVIeng flnanclal 8tatem8nt8 ddDSure8 and testlng to 8upporting docum•ntaUon to a•8eg• ¢ompllan wllh opplloabla I and regulatlons: Audltlng tho rl8k of minagemenl ov8nldg of Controh. Indudlng through te8Ung Joumal entrie8 and other •dJu8lm?nts for aPPfoprfAténe88, and 6vthaJng thg bu8lnas• ratlmth for slgnificanl tramfictio out8ldé Ihe noftnal cour80 of builnou. 12-
ACTIVE LANCA8HIRE UMITED INDEPENDEiifAUDrr(kY8 REpoirf (COPfflNUED) TO THE TRuvfEE8 OFACTIVE IANCA8HIRE UMrrEO A rtr deiulpllon of our M8pon8lbllltt81 h avallabl• on tho FlnanGhl R•portlng Counc4fi bIrt0 at. http•Jl wv.frorll.Ukl1UdlI0rnrn1P0n8lbll1. Thri d•8crfpUon form8 part of our •udltof8 report. B6oau•o of tho Inhar6nt Ilmlta11ono of an aJ11, th•re18 a rfBk that wlll not thl•c4 •H lffogularftl••, Includlng tho l¢•dlng to a m8t•fl81 rn1881atoment In th• flnandd 8tatemont• or norCMplInCa wllh rogulauon. Th1• rf•k InGr•aB the mor• that )Mplan¢6 wlth tho law or re9110n IJ remov•d from th• 6v•nts and transadlon8 rolorted In th flnanclil 8tt•m•nts, 88 we wlll be loBJ Ilkety to become aworn rf Initanc of non•aompllan¢e. Th• rf8k ts 1180 qr8ator r00a[n9 Irragularftlo8 oc¢uThlng du• to fr•ud r•thar lh •rYor, M hud Invakn8 Inténtlonol n¢•alMan1, forgery, oollu8lon, oml••lon or ml•r•pr•••nt•Uon. U•• olour fvport Th18 rnport18 mad• 8010ty to Iho charfty8 tnJite88, 08 a body, In 8CL¥Jrd8n wlth Part 4 01 th• Charlllaj n8 2008. Our audlt work haj b8•n undertakon io th1 we ThphI Itito to the charW• trusta•8 thole matt•rn we are rnqulrod to 81at• to thèm In an wd#oe8 roport And for na othir purpmè. To tho fUllt 6xtent porrnlrt•d by law, wa do not aGG•pt or o••umg rown•lbNlty to anyon• oth•r than th• tharlty and th• chorfty8 tru1•• 14 a body, for our audlt wo. for th1• roport, orfty tho oplnlom w• hav• fomi•d. Davld HynM18•nl•r 8tsIArtory Audltorl Par and on b•half of BK Plu• Audtt Umlt•d Oaklngh•m Hou8• Fr•dorfck Pl•c• HIGh W¢xmb 8ud¢Fnqh•m•hlr• HP111JU BK Plui Audlt Llmltad 1$ 8llglblo for appolntment a• 8udllor of th• tharlty by vkni• of tt8 •llglblllty for appolnlm•nt a• audltor of a company undfjr 1212 of Ihe Companl•8A¢t 2006. -13-
ACTIVE LANCASHIRE LIMITED STATEMENT OF FINANCIALACTIVITIE8 INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 AIARCH 2020 Unr••tslot•d Rmtslotsd fund• fvnd• 2026 2026 Totsl Unr••trlol•d R••lrt¢t•d fund• nd• 2024 2024 2025 20 Incom• from: Donatlono and l•oacl Charttablo adlvltle8 0th8r tr8dlng actl¥hl•• Invoatm8nth 21,517 21,517 432,892 2,188,732 2,819,424 07,818 97,818 3,323 13,lJOO 14.000 27,000 427,739 6,698,887 0,028NO8 85,032 86,032 3.823 2,863 Totsl Ineom• 438.016 2,306,086 2,742,080 443AWd 6,097,899 8,141,101 EXp•nd1v• on: Ral8lng fvnd• ChirttAbl• adfvftl 62,447 02,447 088,968 2,453,127 3,tr20,095 82,940 82,940 448,988 6.728,174 8,170,162 Totsl •xp•ndltur• 888.988 2,500,674 3,072,642 443,986 0,789,114 8,233,102 N•t •xp•ndII• (130,953) (199,509) (330,482) (686) (91310) (92,001) TrnMfvr• bolwoon funds 108,893 (108,893) 48,763 (43.703) Oth•r r•¢ognl••d gAln• and lo••••.' Aotuarfal gakn• on daflnod bon•fft pon8lon sthomo Chonge In lu• ol rnlmbur•ornont quet 899,000 89B,000 487,000 487,000 (984,000) (084,000) (499,000) {499,000) N•t n•rn•nt In fund• (107380) P08,202) (415,482) 31,167 (135,188) {104,001) R•oonolllatlon olfund•: Fund balanco• al 1 Aprll 2024 637.488 880,517 1,418,006 008,321 1,016,885 1,522,000 Fund balanc•• at 31 M•roh 2020 430,22 572,315 1.002.643 537A68 880,017 1,418,006 Tho 8tAtem8nt of lknanclal Indud85 All galm and10•0o1 fécognlwd In tho yoar.All Incomo 4nd ?xpondfture derfvo from contlnulng ocllvltlé -14-
ACTIVE LANCA8HIRE UMITED BALANCE 8HEEr AS AT JI AIARCH 2020 2020 2024 Not•• Flx•d aM•t• 13 10.710 13,931 Cuff•nt M••ts O•btor8 C•sh at bank and lft hond 14 272,788 2,133,312 1,170,672 Ih19,662 2,408,098 Cr•dltorn.' •Mount• falung du• wlthln on• y•ar (427,829> (1.002,024) N•t Curnht •M•l• 991,833 1,404,074 Tol41 a•••t• IM• ¢urr•nt Ilablllll•• 1,002,643 1,418,005 Dgfin•d bgnallt p•nglon118bllty 16 Th• fund# of th• charfty R•81rlct•d Inm• fundi Unrnatrtotod fund8 17 18 672,315 430.228 880,017 637,488 1.002,643 1,418,008 Tho 1MpanY li •nllU•d to the ox•mptlon from th• audll r•qulrnm•nt contolnod In •edlon 477 01 th• Cornpinlo• Art 2006, for tho yoor •nd•d 31 Mérth 2025, although an audrt hi• boon nIOd out under 8ocllon 144 of th• Charttle• Act2011. Th•8• flnandal itmentI ha b••n pr•parnd In ac¢ordanra th• wovlaloni •pplli¥bh to companlo8 8ubJad 10 th8 •mall cornpanlo8 roglm•. Tho flnandal 8tatement• ww• approvod by tho tN8tO08 on . M Cook8on
ACTIVE LANCASHIRE LIMITED STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2025 2026 2024 Notes Cash flows from operatlng actlvltles Cash (absorbed by)Igenerated from operations 22 (958,981) 1,326.190 Investlng actlvStles Purchase of tangible fixed assets Investment Incom8 received (6,982) 3,323 (12,225) 2,663 Net cash used In Investlng actlvltles (3.659) (9,562) Net cash generated from flnanclng actlvltles Net (decreaselllncrease In cash and cash equlvalent8 (962,640) 1,316,628 Cash and cash equivalents at beginning of year 2,133,312 816,684 Cash and ca8h equlvalents at end of year 1.170,672 2,133,312 16-
ACTIVE LANCASHIRE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Accountlng pollcles Charlty Informatlon Active Lancashire Limited is a private company limited by guarantee incorporated in England and Wales. The registered office is Offices 3 & 4 Faringlon House, Lancashire Enterprise Business Park, L8yland, Lancashife, PR26 6TW, The charitab18 company is a company limited by guarantee and became a registered charity on 07 January 2015. The sole member ol the company is Lancashir8 County Council and In the event of the company being wound up. the Ilabllity in respect of the guarante8 is limited to £1. 1.1 Accountlng conventlon The financial statements have been prepared in accordance with the charity's governing document, Ihe Companies Act 2006, FRS 102 'The Financial Reporting Slandard applicable in the UK and Republic of Ireland" and Ihe Charities SORP "Accounting and Reporting by Charilies.. Stalemerst of Recommended Praclice applicable lo charities preparing Iheir accounts in accordanc8 with Ihe Financial Reporilng Standard applicable in the UK and Republic of Ireland (FRS 102)" The charily is a Public Benefit Entity as defined by FRS 102. The financial slat8ments are prepared in sterling, which is the functlonal currency. Monetary amounts In these financial slalements are rounded to the nearest £. The flnancial statements have been prepared under the historical cost convenlion. Th8 principal accounting policies adopled are set out below. 1.2 Golng concern At the lime of approving the financial statements, the Irustees have a reasonable expectation that Ihe charity has adequate resources lo continue in operational existence for the foreseeable fulufe. Thus the trustees continue lo adopt the going concern basls of accounting in preparing the financial slalemenls. 1.3 Charltable funds Unrestricted funds are avallable for use at the discretion of Ihe trustees In furtherance of their charitable obleclives. R8Stricled funds are subject to specific condilions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in Ihe notes to the financlal slatemenls. Endowment funds are subject to specific condilions by donors that the capilal musl be maintained by the charity. 1.4 Income Income is recognised when the charity is legally entilled to il after any performance conditions have been mel, the amounts can be measured reliably. and it is probable Ihat income will be received. Cash donations are r8cognised on receipt. Other donalions are reco9nlsed once Ihe charity has been notified of Ihe donallon, unless performance conditions require deferral of the amount. Income lax recoverable in relation lo donations received under Gifi Aid or deeds of covenant is recognised al the lime of the donation. Legacies are recognised on receipt or otherwise if the charity has been notified of an impending dlslribullon, the amount is known, and receipl is expecled. If the amount is not known, Ihe legacy is treated as a conlingent asset. 17-
ACTIVE LANCASHIRE LIMITED NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accountlng pollcles (Contlnuad) 1.5 Expendlture Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to third parly, it is probable that a transfer ol economic benefits will be required in selllement, and the amounl of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of dir1 costs and shared costs, including support costs involved in undertaking each aclivily. Direct costs altribulabla to a single activity are allocated directly to that activity. Shared costs which contribule lo mor8 than one aclivlty and support cosls which are not altribulable to a single activity are apportioned between those acllvilles on a basis consistent with Ihe use of resources. Central slaff costs are allocated on the basis of lime spent, and depreclatlon charges are allocaled on the portion of the asset's use. 1.6 Tanglble flxed assets Tangible fixed assets are inilially measured at cost and subsequently measured at cost or valualion. net of depreciation and any Impairment losses. Depreciation is recognised so as to write off the cost or valualion of assets16SS their resldual values over their useful lives on Ihe following bases.. Computers 33.3% on cost The galn or loss arlslng on the disposal of an asset Is detemiined as the difference between the sale procé6ds and the carrying value of the asset, and is recognised in the stalemenl of financial activities. 1.7 Impalrment of flxed assets At each reporting end date, the charity reviews the ¢aTrying amounts of ils tangible assels to determine whether there is any Indlcation that those assets have suffered an Impairment loss. If any such indication exists, the recoverable amounl of the asset is estimated in order to determine the extent of the impalrmenl loss (if any). 1.8 Cash and cash equlvalents Cash and cash equivalents Include cash in hand. deposits held at call with banks, other short-term liquid Inveslments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities. 1.9 Flnanclal Instruments The charity has elected to apply the provisions of Section 11 '8asic Flnanclal Instruments, and Section 12 'other Financlal Instruments Issues, of FRS 102 lo all of its financial inslrumenls. Financial instruments are recognised in the charity's balance sheet when the charity becom6s party lo the conlraclual provisions of the instrument. Financial assets and liabilltles are offset, with the net amounts presented in the financial statements. when there is a legally enforceable right to set off the recognised amounts and there is an inlention lo settle on a net basis or to realise Ihe asset and sellle the liability simultaneously. Baslc flnanclal assets Basic financial assets, which include deblors and cash and bank balances, are initially measured at Iransaclion price including transaction costs and are subsequently carried al amortised cost using the effective interest method unless Ihe arrangement constitutes a financing Iransaclion, where Ihe transaclion is measured at the present value of the fulure receipts discounled at a market rate of interest. Financial assels classified as receivable within one year are not amortised. 18-
ACTIVE LANCASHIRE LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accountlng pollcles (Contlnued) Baslc flnanclal Ilabilities Basic financial liabilities, including creditors and bank loans are initially recognis8d al transaction price unless the arrangement conslilutes a financing transaclion, where the debt Inslrumenl is measured al the present value of the future payments discounted at a market rale of interest. Financial liabilities classified as payable within one year are nol amortised. Debt instruments are subsequently carried at amortised cost. using the effective interest rale melhod. Trade creditors are obligations to pay for goods or servlces thal have be8n acquired in the ordinary course of operalions from suppliers. Amounts payable ar8 classified as current liabilities if payment Is due within one year or less. If not, Ihey are presented as non.CUfrent liabilities. Trade creditors are recognised initially al transaction pr¢ce and subsequently measured at amortlsed cost using the effective interest melhod. Derecognllion of flnanclal liabililles Flnancial liabilities are derecognised when the charity's contractual obllgalions expire or are dlscharged or cancelled. 1.10 Corporatlon tax The Active Lancashire Limited is a registered charity and as such Ils Income and gains falling within Secllon 505{1)(e) Income and Corporation Taxes Acts 1988 or Section 256 of Chargeabl& Gains Acl8 1992 are exempt from corporation tax to the extenl Ihal they are applied to ils charitable objectives. 1.11 Employeè beneflls The cost of any unused holiday enlillemenl is recognised in Ihe period In which the employee's servlces are received. Termination benefits are recognised immediately as an expense when the charity is demonslrably committed to terminate Ihe employment of an employee or lo provide termlnation benefits. 1.12 Retlroment beneflts Payments lo defined conlribulion retirement benefit schemes ale charged as an expense as Ihey fall due. 1.13 Fund Accountlng General funds are funds Ihal are available for use at Ihe discretlon of Ihe Board in furtherance of the general objectives of the chaiity and which have not been designated for other purposes. Restricted funds are funds that are to be used in accordance wilh specific restrictions Imposed by donors or Ihal have been raised by the charity and which have nol been designated for other purposes, The cosls of raising and administering such lunds are charged against the specific fund. The aim of each reslricted fund is sel out in the notes to the financial slalements. 19-
ACTIVE LANCASHIRE LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Crltlcal accountlng estlmates and Judgements In the application of the charily's 8ccountlng policies, the trustees are required to make judgements, esllmates and assumptions about the carrying amount of assets and Ilabilities Ihat are not readlly apparent from olher 80urces. The estimates and associaled assumptions are based on historical experience and other factors Ihat are consldered to be relevanl. Actual results may differ from these estimates. The estimates and underfying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period In which the eslimale is revised where the revision affects cnly that period, or in the period of the revision and future periods where the revision affects both currenl and future perIfS. The present value of the defined benefit liability depends on a number of factors Ihat are determlned on an actuarial basis using a variety of assumptions. Any changes in these assumptions. which are disclosed In note 16, will Smpacl the carrying amount of Ihe pension liability. The trustees do not believe that there are any olh8r esllmates and assumptions which have a significant risk of causing a material adjuslmenl to the carrying amount of assets and liabililies. Income from donatlons and legacle8 Unrestrlcted Reslrlcted funds funds 2026 2026 Total Unr6strlcted Restrlcted funds fund8 2024 2024 Total 2026 2024 Sponsorship income 21,517 21,517 13,000 14,000 27,000 Incom8 from charltable acllvltles Unregtrlcted Restrlcted funds funds 2025 2025 Total Unrestricted R88trlct8d funds funds 2024 2024 Total 2025 2024 Sport England fundlng ESIF funding ISCF funding Olher project funding Local authority funding Course fees 308.424 513,653 820,077 362,948 532.054 895,002 3,688,887 3.688,887 423,224 423,224 411.685 430,476 529,740 575,740 13,077 13,077 77,868 48,400 709,254 951,317 12,508 787,122 999,717 12.508 18,791 46,000 432,692 2,186.732 2.619.424 427.739 5,598,667 6,026,406 -20-
ACTIVE LANCASHIRE LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Income from other Iradlng actlvltles Restrlcted funds 2025 Restrlcted funds 2024 Other Income 97,816 85,032 Income from Investments Unrestrlcted Unrestrlcted funds funds 2025 2024 Inlerest r8eeivable 3,323 2,863 The total of £2,663 in the previous year was all unrestricted income. Expendlture on ralslng fund8 Restrlcted funds 2026 Restilcted funds 2024 Fundralslng and publlclty Wages and salaries Premlses and office costs Rent and rates Staff training Travel expenses Project delivery cosls Research, markeling and promollon Depreciation and impairment 32,032 2,802 4,031 900 562 7,123 1,950 3,047 39,532 8,867 9,541 470 625 3,595 777 1,533 52,447 62,940 All costs of raislng funds were atlribulable to restricted funds. 21
ACTIVE LANCASHIRE LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Expendlture on charltable actlvltles 2026 2024 Dlrect costs Wages and salaries Oeprecialion and impairment Premlses and office costs Rent and rates Staff training Travel expenses Projecl delivery costs Research, markellng and promotion Exceptional pension adjustment (nole 16) 1,761.426 7,156 53,623 37,138 20,298 32,409 1,060,517 98,030 (85,000) 2,261,698 22,171 90,444 39,201 42.561 45,972 3.408,483 194,606 {12,000) 2,983,597 8,093,136 Share of 8UPPOrt and governance costs (seo note 9) Support Governance 29,498 7.000 67,928 9,100 3,020,095 6,170,162 Analysls by fund Unreslri¢led funds Restricted funds 586,968 2,453.127 443,988 5.726,174 3,020,095 6,170,162 Support costs allocated to actlvllle3 2026 2024 Support and goveinance cos18 36,498 77,026 Analysed between; Audit and accountancy Legal and professional fees 7,000 29,498 9,100 67,926 36,498 77,026 All of the above expenditure is directly attributsble to the promotion of sport. 10 Net movement In funds 2025 2024 The net movement in funds is slaled after ¢hargingl(crediling).' Fees payable for the audit of the charity's financial stalements Depreciation of owned tangible fixed assets 7,000 10,203 9,100 23.704 -22-
ACTIVE LANCASHIRE LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 11 Trust8es The trustees were not paid and did not receiv8 any other benefits from employment with the charitable company in the year (2024.. £nil). Trustees were reimbufsed out of pocket expenses during the year, totalling £179 (2024.. £426). No Ifustee received payment for professional or other setvices supplied to the clkqritable company (2024- £nil). 12 Employees The average monlhly number of employees during the year was.. 2025 Numb8r 2024 Numb8r 43 54 The average number of full time equivalent employees during Ihe year was 38 (2024.. 48). Employment costs 2026 2024 Wages and salaries 1,763,376 2,262,475 The number of employees whose annual remuneration was mole than £60,000 Is as follows.. 2026 Number 2024 Number £60,000 to £70,000 £90,001 to £100,000 Of the employees whose remuneralion exceeded £60.000. there are 2 employees (2024- 1) accruing benefits under defined benefil penslon schemes. The key management personnel compflse the trustees. the Chief Executive, the Director of Buslness, the Operations Managers, the Director of Operations and the Director of Finance. The total employee benefits of the key management personnel. including National Insuranc8 and pension conlribulions, were £650,068 (2024.. £653,727). -23-
ACTIVE LANCASHIRE LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 13 Tanglble flxed assets Computèrs Cost Al 1 April 2024 Additions Disposals 79.073 6,982 {23,704) Al 31 March 2025 62,351 Depreclatlon and Impalrment At 1 April 2024 Deprecialion charged In Ihe year Eliminated in respect of disposals 85,142 10,203 (23,704) At 31 March 2025 51,641 Carrylng amount At 31 March 2025 10,710 Al 31 March 2024 13,931 14 Debtors 2025 2024 Amounts falllng due wSthln one year: Trade debtors Prepaymenls and accrued incorne 78,801 170,189 55,750 217,036 248,990 272,786 15 Credltors: amounts falllng due wlthln one year 2025 2024 Other taxation and social securily Trade credltors Other creditors Acciuals and deferred income 43,875 98.807 28,340 256,807 46,312 803,866 28,278 123,568 427,829 1,002,024 16 Rellrèment beneflt schemes Deflned contrlbutlon schemes The Charity operates a defined contribution pension scheme for all qualifying employees. The assets of Ihe scheme are held separately from those of the charity in an independently administered fund. -24-
ACTIVE LANCASHIRE LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 16 Rotlrement beneflt schemes {Contlnu8d) Deflned beneflt schemes On 1 April 2010 Ihe charitable company was admilted inlo a mLslli-employer defined benefit scheme, operated Ihrough Lancashire Counly Council. The assels of the scheme afe administered by trustees in a fund independent from the charitable company. FRS 102 Secllon 28 Employee Benefils requires the use of actuarial techniques lo assess the present value of future pension liabilities. In accordance with FRS 102, the charge for the scheme has been calculated on the sum of the cost of benefits accruing in the year, the increase in the valu8 of benefits already accru8d and the expected relurn on nel assets. The charitable company's conlribulion to Ihe scheme during Ihe year amounted lo 14.10/0 of pensionable salaries and Its expected contribution to the scheme for the year ending 31 March 2025 is £202,722. At Ihe year-8nd £24,406 (2024.. £24,198) was owed to the scheme in respect ol conlfibulions. Lancashire Counly Council guarantees any pension scheme deficit crystallislng if the charitable company Is wound up or leaves the scheme. As there is a surplus in the year, this has not been recognised as it is deemed to not be recoverable, therefore no corresponding liability is required from Lancashire County Council. Key assumptlons 2026 2024 Dlscount rale Expected rate of increase of penslons In payment Expected rate of salary increases Inflation assumption Mortalily 8ssumplions The assumed life expectations on relirement al age 65 are: 2026 Years 2024 Years Retiring today Males Females 21.1 23.6 21.1 23.5 Retiring In 20 years Males Females 22.3 25.4 22.4 25.3 Amounts recognised in Ihe profit and loss accounl Cosls/(income). 2025 2024 Currenl service cost Net Interest on defined benefit liabilityl(asset) 154,000 <34,000) 238,000 (9,000) Total costs 120,000 229,000 -25-
ACTIVE LANCASHIRE LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 16 Retlrement beneflt schemes (Contlnued) Amounts recognisod in othor comprehenswe income Cosls/(income).' 2026 2024 Aclual return on scheme assels Less.. calculated interest element (159,000) 231.000 (334,000) 189,000 Relurn on scheme assets excluding interesl income Actuarial changes relaled to obligations Effect of changes in the amount of surplus Ihat is not recoverable 72,000 (971,000) 984,000 (145.000) (342.0001 605,000 Tolal costs 85,000 118,000 The emounls included in the balance sheet arising from Ihe charity's obligations in respecl of defined benefit plans are as follows.. 2025 2024 Liabilitiesl(assels): Present value of defined benefit obligalion8 F8lr value of plan assets 3,405,000 3,970,000 (4,994.000) (4,575,000) Surplus in Scheme (1,589,000> (605,000) Reslriclion on scheme assets 1.589,000 605,000 Tolal liability recognised 2026 Movements in the pr&s6nt value of defined benefil Obligatn$ Liabilities at 1 April 2024 Current service cosl Benefils paid Contributions from scheme members Actuarial gains Inlerest cost 3,970,000 154,000 (29,000) 84,000 (971,000) 197,000 At 31 March 2025 3,405,000 -26-
ACTIVE LANCASHIRE LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 16 Retlrement beneflt schemes (Contlnued) 2026 Mov8ments in lh8 fair value of plan assels Fair value ol assets at 1 April 2024 Interest income Return on plan assets (excluding amounts included in net interest) Benefits paid Contributions by the employer Contributions by scheme members 4,575,000 231,000 (72,000) {29.000) 205,000 84,000 At 31 March 2025 4.994,000 The actual return on plan asset8 was £159,000 (2024 - £334.000). 2025 2024 Fair valiie olp18n 8ssels Eqully Bonds Property Cash Other 5,000 5,000 60,000 75,000 4,849,000 5,000 5,000 59,000 82,000 4,424,000 4,994,000 4,575,000 -27-
ACTIVE LANCASHIRE LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 17 Restrlcted funds The reslficted funds of the charity comprise the unexpended balances of donations and grants held on tfust subject to specific conditions by donors as to how they may be used. At 1 Aprll 2024 Incomlng resources Resources 8XP8nded Transfers At 31 March 2026 School Games - Delivery Workforce Development- Learning Zon8 United Together School Games - Capacity Research & Insight Marcomms Budget CSl-Gel Healthy Get Active Actlve Lives Survey CGL North & Central Substance Misuse Project CYP Innovallon Fund Opening Up Schools Facllilies Csl Communily Hub Business Heallh Matters Regional Social Prescribing Pendle Youth Employment Service Hub BHM Marcomms Budget Children & Young People Smoking Cessation Projecl NHS Health Screening Care Aclive Cycles Initlalive Office of Health Improvemenl & isparilies NCS Targeted Community Experience Preston UK Prosperity Fund Health Coaches Training Pendle UK Prosperily Fund Rossendale UK Prosperity Fund ESWO Sports Welfare Officers Sports Awards MPT Communities & Employability Moving Communilies Funding Health Check Pilot Support Mulli Sport Facililles Fund CancerAlliance Funding We are Wilh You Funding Preston Work W811 ICB Funding 24.374 36.468 (39.258) {1,444) 20,140 3,677 20,845 109.386 (106,231) (7,242) (25,000) (47,594) (51,810) (96,489) (25,067) 2,375 (13,603) 9,207 25,000 11,400 900 2.680 20,150 58.574 52.324 123,925 5,274 8,376 18,403 36,102 (357) 30,756 19,817 66,218 5,545 42,553 28 74,763 11,898 9,124 75,000 14,175 33,745 76,388 950 9,805 (76,891) (25,883) (30,398) {52.313) (9,672) (17,311) (780) 2,874 31,045 (3,375) (10,851) 13,685 (1,618) 87,987 16,861 10.000 1,716 23,093 12,771 92,061 32.853 123,397 (114,681) (1,623) {234,548) {2,700) (164,717) {47,541) 2,124 (931 (12,6681 (10,0711 (17.744) (876) 20,840 225.475 1,354 90.400 22.676 7,112 100,000 (81,581) {18,439) 77,926 146.546 139,999 420,656 (43,954) (147,367) (137,903) (378.059) (33,972) 821 (15,985) (42.610) 66.391 589 52,522 576 30,398 32,599 172,871 109,200 17,302 (121.100) {94.044) (18.645) (25,574) (4,752) 1.343 56,595 43,003 145.142 19,000 26,400 9,500 5,000 10.000 14.539 159.131 (106,434) (26,400) (7.570) (3,963) 1500) (27) (161,280) 23.688 81,396 {1,9301 (1,037) 9,500 14,512 2,149 880.517 2,306.065 (2,505.574) (108,693) 572,315 -28-
ACTIVE LANCASHIRE LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 17 Reslrlcted funds Icontlnued) Prevlous y8ar: At 1 Aprll 2023 Incoming resources Resources expended Transfers At 31 March 2024 School Games - Delivery Coach Development Manager Poslllve Fulures School Games - Capacity Insighl Communicalions & Marketing Get Heallhy Get Active More Positive Together Aclive Lives Survey North & Central substance misuse project Satellite Clubs Innovation Workforce Developmenl Innovation Rossendale Works Opening Up Schools Facllilies Project Heallhly Agelng Trallblazer Tackling Inequalities Funding Hubl Charity ShopAccrington ESIF 2.1 Business Health Malters Regional Soclal Prescribing Rossendale Yculh Works Pendle Project New 2021 LCC Healthy Weight SeNice BHM Sales & Markellng Children & Young People Blackburn Public Health CSI MPT Steps Smoking Ce58allon Projecl Make Every Conlact Count NHS Heallh Scr8ening Care Iceland Unil Office of Heallh Improvemenl Young Justice in Sport Fund NCS Targeted Community Experience Preston UK Prosperity Fund PAM Self.management training course Health Coaches Training Pendue UK Prosperity Fund Rossendale UK Prosperity Fund Sports Welfare Officers 25,464 9,736 29,793 13 37,110 26.600 31,708 57,369 5,294 34,000 48,007 (34,815) (43,768) (7,897) (25.013) (21,979) (33,708) (16,130) (564,395) (18,170) (275> (10.300> (1,051) 24,374 3,677 20.845 25,000 15.976 27,467 59,432 99,118 {67,736) (2,000) 58,574 52,324 120,623 47,774 5,274 5.927 622.536 20.150 9,358 36,308 75.000 14.322 {68,009) (8,244) (10,804) 167 5,545 42,553 4.865 25.208 (4,665) 1,834 65,986 (61,425) 31,603 (737) 33,707 423,224 75,000 76,676 (29,642) (663,214) (164,1311 (62,948) (3,300> 239,990 {1,566) {5,804) 28 90,697 66,839 74,763 44,268 5,814 11,118 23,083 1.159,406 30,227 (1,160,951) (26,916) (3,350) (127,957) (30,825) (1) {7,768) 7,161 {10,000) 13,343 (11,090) <32,458) (131,514) (61,908) (25,547) (24,857) 11,215 (18,441) (1,357) 11,898 9,124 107,733 10,000 13,077 212,763 32,573 1,877,871 51,730 51,000 10,000 56 41.471 29,211 62,572 55,449 26,513 247,558 8,390 4,686 91 (24,760) {220,051) {26.024) (1,743,185) {32,500) {20.489) {130,640) (39,8651 {43.7801 1,266 1,716 23,093 3,302 65,764 12,771 31,477 92,061 32,853 53,113 57.535 45,169 180,989 (41,2521 {174,614) (3,917) (6,375) 50,000 40,000 53.402 (18,236) (18,849) (52,813) (10,000) (8,000) 21,764 13,151 589 81,000 54,600 (39,581) (21,101) (11,021) (900) 30,398 32,599 1.015.685 5,697,699 <5.789,114) (43,753) 880,517 -29-
ACTIVE LANCASHIRE LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 17 Restrlcted funds (Contlnued) New Pro ec sln2 2412 Fln Health Check Pllot Support Active Lancashire provided support ServIS linked to buslness engagement to Lancashire County Council and their health check provider FCMS, as part of an NHS Health Check in Lancashire workplaces pilot projecl. Specifically, Aclive Lancashire supported the project by carrying out audits of business data lists to identify businesses to largel, introductions lo businesses previously engaged through Business Health Malters and advice and guidance regarding approaches to engaging businesses regarding workplace health. Multl Sport Facllltles Fund A pilot project in partnership with the Active Partnership Nelwork Organisalion to increase participatlon at Foolball and Mulli Sport Funded Siles across Lancashire. Five Projects have been idenlified by Aclive Lancashire to gather learning and insight of offering multi-sport sessions on facilities funded by Ihe Football Foundation, LTA or England Hockey. CancerAlllance Fundlng To Increase awareness of screening programmes and increase the confidence of Ihe public lo recognlse any signs and symptoms. This will be achieved through cross parlnership working and engaging people with lived experience, We are Wlth You Fundlng Project intended to give young people and Ihe services a voice to feedbaek on the strengths and weaknesses of the young people Irealmenl services and partners. This will be done Ihrough activity events organlsed with partners across Lancashire. The information will be used to Improve the services. Preston Work Well ICB Fundlng A n6w pilot project Ihat alms to help people with low physic81 health and health condillons lo start and stay In Work. This service is free and voluntary. and as part of the offer, participants will have access lo a Work and Health Coachlmentor. Together. Ihey will agree realistic and reasonable next steps that can form part of a personalised support plan. This can include helping YOU to improve your physical and or mental health. Work and Health Coaches will consider Ihe full range of available local support and provide signposting, lallor6d to Individual need. Coach Development Manager - changed to Workforce Development Learning Zone Positive Futures- chang8d to United Together Insight- changed to Research & Insight Communications & Marketing- changed lo Marcomms Budget Get Heallhy Get Active- changed to Challenge through Sport Initiative Get Heallhy Get Active North & Central Substance Misuse Project - changed lo CGL North & Central Substance Misuse Project Satellite Clubs Innovalion - changed to CYP Innovation fund Hubl Charity Shop Accringlon- changed to CSI Community Hub ESIF 2.1 Business Health Matters- changed to Business Health Mallers Pendle Project New 2021- changed to Pendle Youlh Employment Service Hub Iceland Unil - changed to Aclive Cycles Initiative MPT Sleps- changed to MPT Community & Employability 02 12 los d or been mèr Uniled Together (formerly Posilive Futures) -closed and merged into Challenge through Sport Inilialive further funding More Positive Together (ESIF)- closed and merged into MPT Community & Employability Workforce Development Innovalion - closed in 2023124 - funding ended Rossendale Works - closed and merged into MPT Community & Employability Heallhy Ageing Trailblazer - closed at end of 2023124 - funding ended Tackling Inequalities Funding - closed at end of 2023124 ~ funding ended Regional Social Prescribing - closed in year- funding ended no -30-
ACTIVE LANCASHIRE LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 17 Reslrlct8d funds Icontlnued ro ec AA t have now closed Rossendale Youlh Works - closed in 2023124 - funding ended LCC Healthy Weight Servlce- closed at end of 2023124 - funding ended Blackburn Public Heallh CSI Project - closed in year- funding ended Smoklng Cessalion Project - closed in year- funding ended NHS Heallh Screening Care- closed in year- funding ended BHM Sales & Marketing - closed in year and merged into Business Heallh Malters Youth Justice in Sport Fund - closed in 2023124- funding ended NCS Tafgeled Community Experlence- closed al end of 2024125- funding ended Making Every Contact Count- merged into one project-Heallh Coaching & Training PAM Self- Management Trainlng - merged into one project -Health Coaching & Training Heallh Coaches Trainlng- merged into one project -Heallh Coaching & Training ects es Purpose of the restrlcted funds Restricted funds are funds whlch are lo be used in accordance wilh specific restrSclions Imposed by the donor or by the terms of an appeal for parlicular projects. School Games - Dellvery - Sport England project arKI sponsorship lo pay for Ihe resources, Pfomotlon and delivery of the School Games Events. Workforce Development Learnlng Zone - Largely Sport England lunding aligned lo the Primary system partner contract to support Workforce Development. The Learning zone is the curfenl workforce development officer offerlng an online platform of Iraining courses to support improved health & wellbeing and workplace health and Ihe delivery of grass roots physical activity. Unlled Together - Project funded by various p8rtners provl(Jing resource and other capacity lo work wilh offenders to engage in sporting and praclical aclivilies to reach their potential and make a positive contribution to Iheir Ioc81 communllles and reduce the risk of re-offending. Now Ended. School Games - Capaclty - Sport England project to conlribule to the salary costs of Ihe project officer responsibility for organlsing the school games evenl. Research & Inslght - Research and Insight budget supporting the tfainlng and research projects of th8 Research & Insighl officer and contributes towards sludenl assislants for research projects. Funded by commlssioned work for partners and projects. Marcomms Budget - The fund represents the markeling and communications elements of a number ol prolects. Marketing budgels have been pooled from across a number of projects to pay for marketing and communicalion and ils aclivilies with promotional products, training, equipment and research. Bringing togelher these allocated funds allows for transparency of spend and efficiency of resources. Transfers have Iherefore been made ffom various other reslricted funds to reflect this. Challenge Through Sport Inltlatlve (CSI) Get Healthy Get Actlve The CSI prolecl is funded and supported by various partners to pay for support workers and project manager and activities to use sport and physical activity to enhance recovery of adults wilh drug, alcohol and other dependency problems. Actlve Llves Survey - Sport England funding to facilitate a new school-based Active Lives Survey for Childr8n and Young People lo measure participation in sport and physical activity among children in school years 1 to 11. CGL North & Central Substanc8 Mlsuse Project- This is part of Ihe Challenge Through Sport Iniliallve<csiJ work funded by CGL engaging people in physical activities and referring into other support servlce5 to support recovery from substance misuse. 31
ACTIVE LANCASHIRE LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 17 Restrlcted funds (Contlnued) Purpose of the reslrlcted funds (contlnued) Chlldren and Young People (CYP) Innovatlon Fund - Support the innovation and administration of CYP activity and capacity funding. Openlng Up Schools Facilltles - This15 a Sport England funded programme which 8upporls schools In any issues they have wilh making the best use of their facilili8s. The work involves researchlng the most common issues and providing a range of support to help schools maximise the use of their facilities. This could Include help with business planning or staffing so Ihat facilities can be used in the evening51 weekends for example. Now Ended. CSI Communltyl Actlve Seconds Hub - The shop will build on the CSI projects physical activity rools lo sell second-hand goods lo encourage people to begin their wellbeing joumeys. Donations are received from local org8nisalions and people in the communily. All proceeds from the store go directly back into the prciect Ilself, allowing for their team of support workers lo continue carrying oul life-changing initiatives for the benefit of Lancashire residents. The space also will help support Ihe delivery of the project. wth a designated area lo carry out meetings, Irainlng and physical aclivity sessions. Buslness Health Matters This is a project designed to improve th8 skills of people in employment across Lancashire and help Ihem relain employment. The project will provide baslc skills, level 2 and level 3 qualificaiions to participants. These qualifications will be delivered by project partners and a big focus of the project will be the delivery of level 2 and level 3 Workplace Health Champion qualificatlons. Active Lancashire Is the project lead. Reglonal Soclal Prescrlblng - The purpose of Ihe Regional Social Prescribing funding is to provide a resource (in the form ol a staff member) to work with partners across the Norlh West region relatlng to the promollon and incluslon of physical aclivity in social prescribing activity taking place. Specifically, the project aims to ensure that physical activlty is embedded as a key part of soclal prescriblng programmes and work across the North West. Now Ended. Pendle Youth Employment SeThlce (YES) Hub- funded largely by the Pendle New Town Deal - A project in Partnership with Pendle Borough Council to establish and main18in a Youth Employment Hub worklng alongsid6 DWP Colleagues and a range of local delivery partners. Young People are referred from the work coaches and supported in deplh with a rang8 of local opportunities and services that support Young People age 16-25 on thai employment journey. Buslne88 Health Matters (BHM) Marcomms Budget- Marketing & Communications budget to support the Business Health Matters project. This Is a project designed to improve the skills of people in employment across Lancashire and help them retain employment. The project wll provide basic 5ki115, level 2 an(J level 3 qualificalions to participants. These qualifications will be delivered by project partners and a big focus of Ihe project will be the d8livery of level 2 and level 3 Workplace HeaSlh Champion qualificalions. Active Lancashire Is the project lead. Chlldren & Young People Sport England funding aligned to the primary role. to have a strong understanding of young people (people and place), and work wilh local slruclures to develop and delrver positive experiences for young people (over 5) in order lo increase Ihe number of children and youn9 people who have a positive allilude towards sport and physical activity. Working in local places should also support the priorities, in particular of tackling inequalities and reducing inactivity- Stop Smoklngl Smoklng Cessatlon Project - Is part of the Tobacco Control Programme helping people to slop smoking. prevenl first lime smokers. to reduce harm from tobacco and develop smoke free environments. We will liaise and work with GP'S. pharmacy, heallh & social care, hospital and communily services across the 4 primary care networks in Blackbufn with Darwen. To piomote the benefits of slopping smoking and the slop smoking services thiough a variety of intervenlions including brief assessment, advice. events and signposting to further support. This will include individual and group based inleTv8nlions, signposting and referring lo participating pharmacies delivering the Stop Smoking Seprfice. Now Ended. -32-
ACTIVE LANCASHIRE LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 17 Restrlcted funds Icontlnued Purpose of the restricted funds (contlnued) NHS Health Screenlng Care Pulmonary Rehab Personallsed Care Pathway Project - The funding from Ihe Lancashir8 & South Cumbria ICB is used to fund Health and Wellbeing Champions who will be used lo support people with long term condilions lo self-manage their health in a more proactive manner and signpost lo physical activity and wellbeing support. Now Ended. Actlve Cycles Inltlatlve - initiative lo recycle old bikes either donated by Ihe community or recovered from refuse centres using volunteers and the prison community. The recycled bikes are then sold at an affordable price or provided lo community groups lo support and improve physical aclivity and access lo employabillty opportunities. OHID - Offlce for Health Improvement & Dlsparltles - From Harm to Hope is a 10-year drugs strategy acting upon the recommendations of Bn independent Drugs Review. The Department of Health and Social Care is providing funding lo improv8 services across the country in line wllh the amblllons of the 2021 drug strategy which focu5es on delivering three slfategic priorities.. Breaking drug supply chains, Delivering 8 world- class tfealment and recovery system, Achieving a generational shift in demand for drugs. The strategy and subseouent funding to tackle drugs is designed to cul crime and reduce bolh the supply and demand for drugs by gelllng more people into trealmenl, breaking the cycle of crime driven by addiction and keeping drug related violence out of neighbourhoods across Ihe counlry. Lancashire has been recognised as an area of greatest need and has received funding through the Supplementary Substance Misuse Treatment and Recovery Grant (SSMTRGI 2022-2025 to improve the Ifealmenl offer in the county and to ensure Ih8t bett8r access lo Ireatment is fast IraGked for the poorest and most vulnerable. Natlonal Cltlzen Servlce (NCS) Targeted Communlty Experlence A project to develop Personal Development Pathways for 16117 year olds in the Pennin8 Lancashire region who would not normally access NCS or similar experlences and y11 require additional on-going wrap-around support from Our mentorshlp team lo enable Ihem to access aclivilies and to relain and progress. Now Ended. Preston UKSPF - A ftjnd from Preston City Council lo deliver the Move Forward Project. This will support Preston residents who are economically inactive lo achieve outcomes to move closer lo Ihe labour market. This will be delivered by a number ol partners. Health Coaches Tralnlng This funding is to organise and administer Health Coach Training including Personalised Care Patient Activation training (PAM} and Making Every Conlact Counl (MECC), across the Lancashire and South Cumbria ICB footprint. The training provides participants from health, local authorilles and the VCFSE with the skills to support a person lo positively change behaviours relaling to Iheir health. Pendle UKSPF - A fund from Pendle Borough Council to deliver the Move Forward Project. This will support Pendle resi(fenls who are economically inactive lo achieve outcomes to move closer lo the labour market. This will be delivered by a number of partners. Rossendale UKSPF - A funding slream lo specifically support those who are Economically Inactive in Ihe Rossendale Area. The fund will cover Active Lancashire Internal Staff costs to deliver the project on behalf of Rossendale BC. ESWO Sport Welfare Offlcers - In response to the Vijhyte Review (2022), which questioned the level of saleguardlng responsibility delegated lo volunteers at regionavlocal level, Sport England's {SE) policy respons& is ta fund a professional national nelwoik of Sport Welfare Officers (SWO) in England until March 2027, Active Lancashire have received inveslment for two (FTEI County Sport Welfare Officer posts who will be part of a wider network of Officers who will add capacity and expertise to the exisling safeguardSng role across Active Partnerships. They will provide training, support and guidance Io 8 range of clubs and groups across the county to create an effectiv8 welfare culture. -33-
ACTIVE LANCASHIRE LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 17 Restrlcted funds {Contlnuod Purpose of the restrlcted funds (contlnued) Sportsl Actlve Lancashlre Awards Celebration and awards evening to recognise the commilmenl lo sport , physical actlvlty, communities and schools and volunteering. MPT Communltles & Employablllty - Fund to continue the engagement with partners and initiatives evolving from the concluded ESF funded More Posilive Together and MPT Steps projecls. Movlng Communltles Fundlng - Moving Communities is a data platform lo provide insight on leisure facilities across Lancashire. The objective is to provide facility planning support to Leisure Trusts and Local Authorities driven through this data and encourage usage of the sile to drive belter quality Insight. There are no deslgnated funds as at year end. 18 Unrestrlcted funds The unreslrlcted funds of the charity comprise the unexpended balances of donations and granls which are not subject lo specific conditions by donors and grantors as lo how Ihey may be used. These includ& designated lunds whlch have been set aside out of unrestricted funds by the Iruslees for specific purpos8S. At 1 Aprll 2024 Incomlng resources Resources expended Transfers Galns and At 31 March losses 2026 General funds 537,488 436,015 (586,968) 108,693 (85,000) 430,228 Prevlous yoar: At 1 Aprll 2023 Incomlng Resources resourcés expended Transfers Galns and At 31 March Ioss89 2024 General funds 506.321 443,402 (443.988) 43.753 (12,000) 537,488
ACTIVE LANCASHIRE LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 19 Analysls of net assets between funds Unrestrlcted funds 2025 Re5trlcted funds 2025 Total 2026 At 31 March 2025: Tanglble assets Current assetsl(liabililies) 3,077 427,151 7,833 564,882 10,710 991,833 430.228 572,315 1,002,543 Unreslrlcted funds 2024 Reslrlcted funds 2024 Total 2024 At 31 March 2024: Tangible assets Current assetsl(Ilabllllles) 6,255 531.233 7,676 872,841 13,931 1,404,074 537,488 880,517 1,418,005 20 Operatlng lease commltments Lessee Al the reporting end dale the charity had outslandlng commilm8nts lor futur8 minimum lease payments under non-canc811able operating leases, which fall due as follows.. 2026 2024 Within one year Between t0 and five years 15.060 29.157 15,060 44.217 15,060 21 Related party transactlons During the year, Ihe charitable company received funding of £127,400 (2024: £16,000) from Lancashire County Council, and paid £34,395 to Lancashiie County Council for the use of conference facilit16s and other services. All project- related payments were at ami s length and the same processes and checks were applied prlor to the payments as for any other organisation. -35-
ACTIVE LANCASHIRE LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 22 Cash (absorbed by)Ig8nerated from operation5 2025 2024 Deficil for the year (330,462) (92,001) Adjustments for. Investment income recognised in slalement of financial aclivili8S Depreciation and impairment of tangible fixed assets Difference between pension charge and cash contributions (3.323) 10,203 (85,000) {2.663) 23.704 {12,000) Movement8 In worklng capltal: Decrease in debtors {Decrea8e> in creditor8 23,796 2.451.285 (574,195) (1,042,135) Cash (absorbed by)Igenerated from operatlons (958,981) 1,326,190