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← Active Essex Foundation

2025-03-31-accounts

ACTIVE ESSEX FOUNDATION

TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31st MARCH 2025

Registered Charity Number 1166665

EDMUND CARR LLP Chartered Accountants & Statutory Auditor 146 New London Road Chelmsford Essex CM2 0AW

ACTIVE ESSEX FOUNDATION

YEAR ENDED 31 MARCH 2025

CONTENTS

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||| |---|---| |Charity information|1| |Trustees' report|2| |Independent Auditor's report to the Trustees|12| |Statement of financial activities|15| |Balance sheet|17| |Cash flow statement|18| |Notes to the financial statements|19|

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ACTIVE ESSEX FOUNDATION CHARITY INFORMATION

AS AT 31 MARCH 2025

The Trustees have the pleasure in presenting their report and financial statements of the Charity for the year ended 31st March 2025.

REFERENCE AND ADMINISTRATIVE INFORMATION

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||| |---|---| |Charity Name|Active Essex Foundation| |Charity Number|1166665| |Address|Active Essex Foundation| |146 New London Road| |Chelmsford| |CM2 0AW| |Trustees|Jenni Tomblin| |Robert Hayne| |Jason Fergus| |Ray Gooding| |Robert McLintock| |Katie Heron| |Leigh Norris| |William Bird| |Auditor|Edmund Carr LLP| |146 New London Road| |Chelmsford| |Essex CM2 0AW|

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1

ACTIVE ESSEX FOUNDATION

TRUSTEES' REPORT

YEAR ENDED 31 MARCH 2025

OBJECTIVES AND ACTIVITIES

The objects of the charity are the promotion of community participation in healthy recreation across Greater Essex by:

(1) Working with and through local agencies to increase levels of participation in sport and physical activity;

(2) Promoting and providing programmes and services for sport, recreation, physical activity, informal education and other leisure time occupation for healthy recreation;

(3) Promoting and providing facilities and services for recreational, sporting or other leisure time occupation in the interests of social welfare for the public at large or those who by reason of their youth, age, infirmity or disablement, financial hardship or social and economic circumstances, have need of such facilities and services; and

(4) The improvement and preservation of good health and well-being through participation in healthy recreation.

Working with Trustees and key stakeholders, we were able to develop a theory of change that identified the key outcomes we are looking to achieve through all our work. They include:

To achieve our key outcomes, we have identified our strategic priorities to create the conditions to transform lives through sport and physical activity to:

PUBLIC BENEFIT

The Trustees confirm that they have had due regard to guidance published by the Charity Commission on public benefit.

GRANT MAKING POLICY

For specific funds and projects, we will have a grant making process to support the delivery of activities that fall within the objects of the charity.

Our grant-making focuses on using sport and physical activity to improve health, wellbeing, and social inclusion across Essex. We prioritise grassroots and community-led organisations whose work reaches people who are currently less active or face barriers to participation. Decisions are guided by alignment with our strategic aims, demonstrable need, realistic outcomes, and proportionate due diligence; we seek to balance impact with equity by offering both project and development support that builds

2

ACTIVE ESSEX FOUNDATION

TRUSTEES' REPORT (continued) YEAR ENDED 31 MARCH 2025

organisational resilience. Some examples are through the Department for Education which supports the delivery of Secondary Holiday Activity and Food programmes throughout Greater Essex; The National Lottery has supported the delivery of programmes that reach set criteria within our charitable aims such as supporting young people mental health and emotional wellbeing and reducing the vulnerabilities to youth crime and exploitation. This funding is always restricted with conditions and outcomes set by the primary funder.

Applications and proposals are assessed by staff against published criteria and shared with budget holders for approval. Recipients will be required to report on outcomes and spend set by the primary funder so we can learn from and share impact, and we expect applicants to declare any conflicts of interest during the process. We aim to be accessible and supportive to smaller organisations and those new to funding, offering guidance through the application phase and proportionate monitoring thereafter.

ACHIEVEMENTS AND PERFORMANCE

Throughout the financial year of 2024-25, the Active Essex Foundation has continued to grow and further develop our work, reach and support for young people most in need. Across Greater Essex, our expanding network of locally trusted organisations (LTOs) reflects our growing reputation for delivering high-impact, transformative projects.

Across Essex we continue to see a range of inequalities faced by the communities we work with that effect the health and wellbeing of young people in Essex, this year the Active Essex Foundation prioritised its physical activity programmes to reach those most in need. By connecting young people and their families to physical activity opportunities such as our Lottery-funded Sport and Youth Crime Prevention Project and Sport and Youth Mental Health projects, we have seen young people develop the confidence to navigate towards a more positive future. It’s been a successful year for the team who care passionately about improving lives in Greater Essex and as Trustees, we are committed to ensuring these opportunities continue for the long-term.

We have continued to significantly increase the income to the Foundation, which will continue into the next three financial years. We have been successful with a number of new funding applications, including smaller localised funding pots such as Essex Community Foundation, Safer Streets, UK Shared Prosperity Funding through One Maldon.

We have continued to scale up the support, capacity building and up-skilling of our LTO network. LTOs are groups that use sport and physical activity to engage and support young people who are involved in, or at risk of becoming involved in the criminal justice system. Over the course of the year we have expanded our offer of training and capacity of organisations we saw an increase in the number of organisations we are working with that are not sports and physical activity providers. This has meant we have been able to not only upskill our sports organisations in working with the vulnerable young people they support, but also support organisations with training and resources so they can support young people with sport and physical activity offers.

3

ACTIVE ESSEX FOUNDATION TRUSTEES' REPORT (continued) YEAR ENDED 31 MARCH 2025

We have continued strengthening our relationships with Youth Justice System partners. Through these relationships our three targeted intervention programmes have continued to receive funding. These programmes include Girls Inspired, BoxSmart on The Ropes and Sports and Lifeskills and new to 2024-25, Sport Smart linking with the Sport and Youth Mental Project team. Funding from the Essex Youth Justice Service, Thurrock Youth Justice Service, National Lottery Awards for All fund has enabled us to continue with the 3 embedded roles and develop a central system where young people can be referred and supported into positive LTO activities across Greater Essex.

We have completed the first year of the Sport and Youth Mental Health project funded by the National Lottery Community Fund and Essex Local Delivery Pilot. The project grew from working with 16 delivery LTOs in its first year to 20 organisations with an emphasis on collaboration and learning between those organisations. The project replicates the model of the Sport and Youth Crime Prevention project by supporting the LTOs with capacity building and support in working with young people who face challenges with mental health and emotional wellbeing by providing spaces to engage in networking and training.

We completed North Essex based Startwell funded Youth Mental health project and secured funding from Public Health to deliver an adult transition age mental health project over the next 3 years supporting young people aged 17-25 years old.

Our Asset Based Community Development (ABCD) offer has become recognised in Essex with three further external workshops delivered and another 38 individuals trained. We delivered these workshops through British Triathlon, Thurrock Place Partners and the Sport and Youth Crime network partners. We continued to establish the ABCD offer through the development of a Greater Essex community of practice holding four events in 2024-25 financial year.

ACHEVEMENTS AGAINST STRATEGIC PRIORITIES

1. Use sport and physical activity to prevent youth crime and violence

Sport and Youth Crime Prevention project: completed it’s final year of the three year funded project aiming to:

4

ACTIVE ESSEX FOUNDATION TRUSTEES' REPORT (continued) YEAR ENDED 31 MARCH 2025

This work brings three important systems together across Essex: Youth Justice, Community Sector, Sport and Physical Activity - through shared purpose, co-production and shared desire to positively change the lives of vulnerable young people. This will mean more organisations using sport to engage and support young people, more young people engaging in sport and physical activity regularly, more funding for sport from across the system.

Over the past 12 months we have maintained our Sport and Youth Crime Prevention network of LTOs to over 80, providing support, training and resources for their staff and volunteers. In turn this enables the LTOs to provide high quality support for young people through sport and physical activity and have the understanding and tools to produce monitoring and evaluation that evidence the positive impact that this work is having in their local communities.

This year has also seen the Foundation secure funding from criminal justice partners for 3 contractors, linking and hand holding young people involved in the youth justice system, to sports and physical activity opportunities delivered by our LTOs.

Over the past 12 months this project has:

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ACTIVE ESSEX FOUNDATION

TRUSTEES' REPORT (continued) YEAR ENDED 31 MARCH 2025

Sport and Life-skills project :

Our Sports and Lifeskills project continued through funding from partners that included Essex Youth Justice Service, Thurrock Youth Justice Services and The National Lottery Awards For All along with the Essex Violence and Vulnerability Unit. Working in partnership with statutory agencies and our LTO network gives young people the support and opportunity to engage in a range of sport ad physical activities, alongside our ‘plus’ offer, including life skills such as living independently, shopping on a budget, CV writing and interview skills.

Over the past 12 months we have engaged and supported over 800 young people through the programme and continue to have a high attendance rate and completion through the ASDAN accreditation.

We have recently been successful in securing a further funding to continue this project for young people involved in the Youth Justice System including through the Essex Youth Justice Services programme and Thurrock Youth Justice Services with continuation into 2025-26.

We continue to work closely with the partner teams in order to secure long term funding to ensure that every young person has the opportunity to take part in the Sports and Life Skills programme as an exit route to their time with the youth justice system.

The Essex Police Fire & Crime Commissioner’s Office (PFCC) funded a partnership with Colchester’s Department for Work and Pensions (DWP) to provide a two week intensive and targeted programme for young people in Colchester aged between 14-18 years old.

The project focussed on engaging and working with young people who may otherwise struggle to join the labour market or are not currently reaching their full educational potential and/or young people who had or were leaving formal education and at risk or already classified as NEET (Not In Education, Employment or Training).

The project achieved:

Young people received much more than access to sport and physical activity opportunities with the opportunity to cover topics including how to create a CV, preparing for interviews, the type of courses and training support available. Post the programme young people received six months free gym and boxing activity passes and continued support by Changing Lives one of our LTOs. It is hoped this programme can continue to develop.

2. Tackling holiday inactivity and food poverty

Holiday activity and food programme: We have continued worked in partnership with Essex County Council and Active Essex (Active Partnership) to influence the delivery of the Essex ActivAte holiday activity and food programme throughout 2024 and into 2025. We also ensured that our network of LTOs were able to support the programme as delivery partners and receive direct funding.

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ACTIVE ESSEX FOUNDATION

TRUSTEES' REPORT (continued) YEAR ENDED 31 MARCH 2025

We again applied to lead the work around engaging at risk and vulnerable secondary aged young people and we were successful in this application. We worked with LTOs who are involved in the Sport and Youth Crime Prevention programme to deliver HAF clubs during the Easter, Summer and Winter 2024 school holidays as well as the smaller May, October and February half terms. We also received funding from the HAF programme to lead the capacity building work of our LTOs to ensure they had the knowledge, training and resources to be able to deliver this programme.

Secondary Holiday Activity Food (HAF) Programme for 2024/25 was able to deliver the following outcomes:

We are pleased to have just been awarded a further large grant for the 2025 programme.

3. Build the capacity of locally trusted organisations

Active Essex Foundation in partnership with StreetGames, have provided wraparound support to help them do this. Over the past three years our training has reached over 600 individuals on varying topics:

7

ACTIVE ESSEX FOUNDATION

TRUSTEES' REPORT (continued)

YEAR ENDED 31 MARCH 2025

Over the course of three years the Sport and Youth Crime Prevention project has trained over 600 representatives from the LTO Network and Greater Essex Criminal Justice system.

LTOs and youth justice system partners were supported in 2024-25 to connect and collaborate through the provision of four networking opportunities including the large scale ‘Power of Sport’ conference that was supported by Essex Police, Fire and Crime Commissioner, The Youth Endowment Fund, members of the Violence and Vulnerability Unit, senior Police, Fire, Probation and Youth Offending Service and Olympic bronze medallist Lewis Richardson. In 2025-26 we aim to replicate the networking events and have confirmed a third Power of Sport Conference for 2025.

4. Supporting young people and children’s mental health through sport and physical activity

Sport and Youth Mental Health: In November 2023 we were successful in securing three years of funding from The National Lottery Community Fund and Essex Local Delivery Pilot with the aim of supporting LTOs in delivering Sport and Physical Activity plus mental health support to children and young people in Southend, Essex and Thurrock.

The project focusses on engaging 2,000 children and young people aged 5-18 years old with the support of LTOs the project will have:

The project grew from working with 16 delivery LTOs in its first year to 20 organisations with an emphasis on collaboration and learning between those organisations. The project replicates the model of the Sport and Youth Crime Prevention project by supporting the LTOs with capacity building and support in working with young people who face challenges with mental health and emotional wellbeing by providing spaces to engage in networking and training.

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ACTIVE ESSEX FOUNDATION

TRUSTEES' REPORT (continued) YEAR ENDED 31 MARCH 2025

The Sport and Youth Mental Health project has been able to engage with 350 children and young people .

The project is much more than providing sport and physical activity opportunities and has in its first year been able to demonstrate:

We have secured funding for the Development of a transition age (17-25 years) mental health project for 2025-2028, ensuring that as children move into adulthood, LTOs have the capacity and capability to provide consistent and important support, using sport and physical activity as part of the holistic approach.

HR Support

Given the growth of the organisation the Trustees have agreed to continue working with The Performance Group Limited (HR Essentials) in supporting us with the development of recruitment, contracts, staff handbooks and all policies and procedures related to employment.

FINANCIAL REVIEW

The charity received total funding of £1,324,013 during the year ending 31[st] March 2025. Our total expenditure in 2024-25 was £1,114,645, as we utilised restricted funding awarded in 2023-24 and received restricted funding for the 2024-25 financial year.

Reserves Policy

At 31 March 2025 the charity's funds totalled £940,165, of which restricted funds made up £897,781 leaving free reserves of £42,384. The charity has bank balances totalling £821,534 of which the majority are committed funds, awarded by funders for specific purposes. The commitments include funds awarded by the National Lottery and Essex Local Delivery Pilot for projects running to 2025-26. Trustees annually review the reserves policy that is required to ensure that they are adequate to fulfil our continuing obligations. Trustees agreed that the reserves policy of £55,000 was sufficient for the 2024-2025 period. As the Charity develops and we employ staff, we are reviewing this policy in 2025-26 to consider maintaining reserves at a level which meets the expenditure requirements of the organisation.

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ACTIVE ESSEX FOUNDATION

TRUSTEES' REPORT (continued)

YEAR ENDED 31 MARCH 2025

FUTURE PLANS

Over the coming years the trustees will continue to develop services that meet local needs by focusing resources on early intervention and by strengthening partnership work with statutory agencies and community organisations in both Youth Crime Prevention and our Mental Health programmes. In 2025 our priority is to continue the work of the Sport and Youth Crime Prevention team and to secure multi-year extension funding to sustain our influence on the Greater Essex youth justice system and further build the capacity of the LTO network. From April 2025 to 2028 we will roll out a Transition Age mental health project focusing on young people aged 17–25 who are facing mental health challenges or low emotional wellbeing. Delivery will include targeted grants, training and capacity building with community activity providers in Greater Essex.

To consolidate our work the trustees will review and, where appropriate, strengthen the charity’s core functions by assessing the case for additional finance management and administrative roles to support scaled delivery and controls.

STRUCTURE, GOVERNANCE AND MANAGEMENT

The charity is a CIO registered number 1166665.

Trustees are recruited according to their skills and appointed by the Members of the CIO.

The Board of Trustees consists of the Chair and seven other Trustees with expertise in matters including fundraising, business development, communication and marketing, health and wellbeing, local authorities, and Active Partnerships. Trustees are recruited according to their skills and appointed by the existing members of the Board. They are inducted via online training courses, including safeguarding for charity Trustees, and complete a skills matrix and declaration regarding conflict of interests.

Decisions affecting business are made at quarterly Trustees meetings after consideration of papers and presentations. Project Management teams work to project and budget management plans and report to the Board. The charity's Development Officer is responsible for compliance, governance, and reporting.

Risk review

The Trustees confirm that major risks have been reviewed and systems and procedures have been established to manage those risks. Risks are reviewed regularly and recorded in a risk register along with mitigating actions. Financial processes and controls in place for expenditure include grant agreements with LTOs, budget trackers, verification processes and dual authorisation for funding release. New policies and procedures are developed as required by charitable activities.

10

ACTIVE ESSEX FOUNDATION

TRUSTEES' REPORT (continued)

YEAR ENDED 31 MARCH 2025

Statement of trustees’ responsibilities

The trustees are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England & Wales 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 charity and of the incoming resources and application of resources of the charity for that period.

In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011 , the Charities (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by the Trustees on 7 November 2025 and signed on their behalf by:

.....................................

Robert McLintock

Chair of Trustees

11

ACTIVE ESSEX FOUNDATION INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES YEAR ENDED 31 MARCH 2025

Opinion

We have audited the financial statements of Active Essex Foundation (the ‘charity’) for the year ended 31 March 2025 which comprise the Statement of Financial Activities, Balance Sheet, Cash Flow Statement, and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

Basis for opinion

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

Other matter

In the previous accounting period the Trustees took advantage of audit exemption. Therefore the prior period financial statements were not subject to audit. Limited audit procedures have been completed on the prior year figures during the current year. We do not express an opinion on the comparative figures. Our opinion on the current year's financial statements is not modified in respect of this matter.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the trustees' annual report, other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information. Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion thereon.

Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

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ACTIVE ESSEX FOUNDATION

INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES (continued) YEAR ENDED 31 MARCH 2025

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 require us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the trustees’ responsibilities statement set out on page 11, the trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so.

Auditor responsibilities for the audit of the financial statements

We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below: Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows;

We assessed the susceptibility of the charity's financial statements to material misstatement, including obtaining an understanding of how fraud might occur by;

To address the risk of fraud through management bias and override of controls, we;

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ACTIVE ESSEX FOUNDATION

INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES (continued)

YEAR ENDED 31 MARCH 2025

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance.

The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

As part of an audit in accordance with ISAs (UK), we exercise professional judgment and maintain professional scepticism throughout the audit. We also:

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

Use of our report

This report is made solely to the charity’s trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charity’s trustees those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity’s trustees as a body, for our audit work, for this report, or for the opinions we have formed.

…………………………

Edmund Carr LLP (Statutory Auditor)

146 New London Road Chelmsford Essex CM2 0AW

Date: 27 November 2025

Edmund Carr LLP is eligible for appointment as auditor of the charity by virtue of its eligibility for appointment as auditor of a company under section 1212 of the Companies Act 2006

14

ACTIVE ESSEX FOUNDATION

STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 31 MARCH 2025

Unrestricted
Funds
£
Note
INCOME from:
Donations and legacies
2
18,167
Charitable activities
3
13,695
Other income
-
TOTAL INCOME
31,862
EXPENDITURE on:
Charitable activities
4
16,853
TOTAL EXPENDITURE
16,853
NET INCOME/(EXPENDITURE)/
15,009
Transfers between funds
-
NET MOVEMENT IN FUNDS
15,009
RECONCILIATION OF FUNDS
Total funds brought forward
27,375
Total funds carried forward
42,384		 Restricted
Funds
£
1,292,151
-
-
1,292,151
1,097,792
1,097,792
194,359
-
194,359
703,422
897,781		 Total Funds
£
1,310,318
13,695
-
1,324,013
1,114,645
1,114,645
209,368
-
209,368
730,797
940,165
2025		 Total Funds
2024
£
784,246
-
3,000
787,246
635,285
635,285
151,961
-
151,961
578,836
730,797

The notes on pages 19 to 24 form part of these financial statements.

15

ACTIVE ESSEX FOUNDATION

STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 31 MARCH 2024

Unrestricted
Funds
£
Note
INCOME from:
Donations and legacies
2
7,516
Charitable activities
3
-
Other income
3,000
TOTAL INCOME
10,516
EXPENDITURE on:
Charitable activities
4
6,820
TOTAL EXPENDITURE
6,820
NET INCOME/(EXPENDITURE)/
3,696
Transfers between funds
(472)
NET MOVEMENT IN FUNDS
3,224
RECONCILIATION OF FUNDS
Total funds brought forward
24,151
Total funds carried forward
27,375		 Restricted
Funds
£
776,730
-
-
776,730
628,465
628,465
148,265
472
148,737
554,685
703,422		 Total Funds
£
784,246
-
3,000
787,246
635,285
635,285
151,961
-
151,961
578,836
730,797
2024		 Total Funds
2023
£
250,795
-
1,050
251,845
396,582
396,582
(144,737)
-
(144,737)
723,573
578,836

The notes on pages 19 to 24 form part of these financial statements.

16

ACTIVE ESSEX FOUNDATION

BALANCE SHEET

At 31st MARCH 2025

Note
CURRENT ASSETS
Debtors
8
Cash at bank		 £
337,546
821,534
2025		 £ £
571,446
549,674
2024		 £
CREDITORS: Amounts falling due
9		 1,159,080
(218,915)		 1,121,120
(390,323)
within one year
NET CURRENT ASSETS		 940,165 730,797
NET ASSETS 940,165 730,797
FUNDS OF THE CHARITY
10
Restricted
Unrestricted		 897,781
42,384		 703,422
27,375
TOTAL CHARITY FUNDS 940,165 730,797

These financial statements were approved by the Trustees on 7 November 2025 and signed on their behalf by:

…...........................

Robert McLintock

Trustee

The notes on pages 19 to 24 form part of these financial statements.

17

ACTIVE ESSEX FOUNDATION

CASH FLOW STATEMENT FOR THE YEAR ENDED 31 MARCH 2025

Note
Cash flows from operating activities
Net movement in funds
Working capital adjustments
Decrease/(increase) in debtors
7
Increase/(decrease) in creditors
8
Net cash flows from operating activities
Cash flows from investing activities
Net increase/(decrease) in cash and cash equivalents
Cash and cash equivalents at 1 April
Cash and cash equivalents at 31 March		 2025
£
209,368
233,900
(171,408)
271,860
271,860
549,674
821,534		 2024
£
151,961
(301,924)
380,081
230,118
230,118
319,556
549,674

All of the cash flows are derived from continuing operations during the above two periods.

The notes on pages 19 to 24 form part of these financial statements.

18

ACTIVE ESSEX FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2025

1. ACCOUNTING POLICIES

Basis of accounting

The accounts (financial statements) have been prepared in accordance with the statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011 and UK Generally Accepted Practice as it applies from 1 January 2019.

The accounts (financial statements) have been prepared to give a 'true and fair' view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair view'. This departure has involved following Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.

Active Essex Foundation is a registered charity and meets the definition of a public benefit entity under FRS 102.

Going concern

The trustees consider that there are no material uncertainties about the charity’s ability to continue as a going concern.

Incoming Resources

All incoming resources are included in the Statement of Financial Activities (SoFA) when the charity is legally entitled to the income after any performance conditions have been met, the amount can be measured reliably and it is probable that the income will be received.

The charity receives government grants to support its charitable activities. Income from government and other grants are recognised at fair value when the charity has entitlement after any performance conditions have been met, it is probable that the income will be received and the amount can be measured reliably. If entitlement is not met then these amounts are deferred.

Resources Expended

All expenditure is accounted for on an accruals basis and includes VAT as the charity is not VAT registered. The majority of costs are attributable to specific charitable activities. Governance costs are associated with the governance arrangements of the charity.

Debtors and creditors

Trade and other debtors are recognised at the settlement amount due. Creditors are recognised at their settlement amount.

19

ACTIVE ESSEX FOUNDATION NOTES TO THE FINANCIAL STATEMENTS (continued) YEAR ENDED 31 MARCH 2025

1. ACCOUNTING POLICIES (continued)

Fund accounting

Funds held by the charity are either:

Unrestricted general funds – these are funds which can be used in accordance with the charitable objects at the discretion of the trustees.

Restricted funds – these are funds that can only be used for particular restricted purposes within the objects of the charity.

Taxation

As the Association is a charity, it is exempt from taxation - other than VAT, which is included in the relevant costs in the Statement of Financial Activities - to the extent that any income and gains are applied to its charitable objectives.

2. INCOME FROM DONATIONS AND LEGACIES

Unrestricted
Funds
By income stream
£
Government funded grants
-
Other grants
5,415
Total grants
5,415
Donations
12,752
18,167
Unrestricted
Funds
By activity
£
Sports and Youth Crime Prevention
-
Sports and Lifeskills
-
Holiday Activity & Food Programme
-
Engagement and participation
-
Sport and Mental Health
-
Development & Capacity
-
Other projects
18,167
18,167		 Restricted
Funds
£
1,055,677
236,474
1,292,151
-
1,292,151
Restricted
Funds
£
111,867
230,513
436,894
33,500
429,377
50,000
-
1,292,151		 Total Funds
2025
£
1,055,677
241,889
1,297,566
12,752
1,310,318
Total Funds
2025
£
111,867
230,513
436,894
33,500
429,377
50,000
18,167
1,310,318		 Total Funds
2024
£
411,687
365,043
776,730
7,516
784,246
Total Funds
2024
£
115,400
158,187
165,000
-
240,643
97,500
10,516
787,246

3. INCOME FROM CHARITABLE ACTIVITIES

ABCD Workshops Unrestricted
Funds
£
13,695
13,695		 Restricted
Funds
£
-
-		 Total Funds
2025
£
13,695
13,695		 Total Funds
2024
£
-
-

20

ACTIVE ESSEX FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS (continued) YEAR ENDED 31 MARCH 2025

4. CHARITABLE EXPENDITURE

By cost type
Grants to charitable projects
Support and administration costs:
Staff costs
Staff expenses
HR Support
Governance costs (Note 5)		 Unrestricted
Funds
£
-
-
-
-
16,853
16,853		 Restricted
Funds
£
858,657
235,586
2,137
-
1,412
1,097,792		 Total Funds
2025
£
858,657
235,586
2,137
-
18,265
1,114,645		 Total Funds
2024
£
488,456
136,566
3,443
1,350
5,470
635,285

Grants were made to charities, community groups and clubs to support projects across Essex

By activity
Sports and Youth Crime Prevention
Sports and Lifeskills
Holiday Activity & Food Programme
Engagement and participation
Sport and Mental Health
Development & Capacity
Other projects		 Unrestricted
Funds
£
-
-
-
-
-
-
16,853
16,853		 Restricted
Funds
£
171,169
181,703
320,612
35,257
329,314
59,737
-
1,097,792		 Total Funds
2025
£
171,169
181,703
320,612
35,257
329,314
59,737
16,853
1,114,645		 Total Funds
2024
£
302,182
73,001
146,195
-
23,043
84,044
6,820
635,285

5. GOVERNANCE COSTS

Accounts and audit/independent examination
Payroll services
Fees payable to auditor/independent examiner
Other fees		 Total Funds
2025
£
15,600
1,134
16,734
1,531
18,265		 Total Funds
2024
£
4,608
827
5,435
35
5,470

21

ACTIVE ESSEX FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS (continued)

YEAR ENDED 31 MARCH 2025

6. STAFF COSTS AND EMOLUMENTS

Total staff costs were as follows:
Wages & salaries
Social security
Pension Costs
Particulars of employees:
The average number of employees during the year was:		 Total Funds
2025
£
213,439
17,930
4,217
235,586
5		 Total Funds
2024
£
125,171
8,624
2,771
136,566
3

No employee received remuneration of more than £60,000 during the period.

7. TRUSTEES' REMUNERATION

No trustees received remuneration during the year (2024 - nil). No expenses were reimbursed to Trustees during the year (2024 - nil).

8. DEBTORS

Grants receivable Total Funds
2025
£
337,546
337,546		 Total Funds
2024
£
571,446
571,446

Grants receivable include £nil due after more than one year (2024 - £165,643).

9. CREDITORS: Amounts falling due within one year

Grants payable
Trade creditors
Accruals
Taxation and social security
Deferred income		 Total Funds
2025
£
21,120
766
15,000
7,190
174,839
218,915		 Total Funds
2024
£
-
-
3,900
5,137
381,286
390,323

Deferred income relates to income that the donor has specified be used in future accounting periods.

22

ACTIVE ESSEX FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS (continued) YEAR ENDED 31 MARCH 2025

10. FUNDS

Current year
Unrestricted
General funds
Restricted
1)
Sport and Youth Crime Prevention
2)
Sports and Lifeskills
3)
Holiday Activity & Food programme
4)
Engagement and Participation
5)
Sports and Mental Health
6)
Development & Capacity
Total restricted
Total Funds
Prior year
Unrestricted
General funds
Restricted
1)
Sport and Youth Crime Prevention
2)
Sports and Lifeskills
3)
Holiday Activity & Food programme
4)
Engagement and Participation
5)
Sports and Mental Health
6)
Development & Capacity
Total restricted
Total Funds		 Balance at
1 Apr 2024
£
27,375
165,587
122,186
160,926
8,064
217,600
29,059
703,422
730,797
Balance at
1 Apr 2023
£
24,151
351,897
37,000
142,121
8,064
-
15,603
554,685
578,836		 Incoming
£
31,862
111,867
230,513
436,894
33,500
429,377
50,000
1,292,151
1,324,013
Incoming
£
10,516
115,400
158,187
165,000
-
240,643
97,500
776,730
787,246		 Outgoing
£
(16,853)
(171,169)
(181,703)
(320,612)
(35,257)
(329,314)
(59,737)
(1,097,792)
(1,114,645)
Outgoing
£
(6,820)
(302,182)
(73,001)
(146,195)
-
(23,043)
(84,044)
(628,465)
(635,285)		 Transfer
£
-
-
-
-
-
-
-
-
-
Transfer
£
(472)
472
-
-
-
-
-
472
-		 Balance at
31 Mar 2025
£
42,384
106,285
170,996
277,208
6,307
317,663
19,322
897,781
940,165
Balance at
31 Mar 2024
£
27,375
165,587
122,186
160,926
8,064
217,600
29,059
703,422
730,797

Fund description

23

ACTIVE ESSEX FOUNDATION NOTES TO THE FINANCIAL STATEMENTS (continued) YEAR ENDED 31 MARCH 2025

11. ANALYSIS OF NET ASSETS BETWEEN FUNDS

Current assets
Current liabilities
Total net assets
Current assets
Current liabilities
Total net assets		 Unrestricted
Restricted
Total funds at
funds
funds
31 Mar 2025
£
£
£
57,750
1,101,330
1,159,080
(15,366)
(203,549)
(218,915)
42,384
897,781
940,165
Unrestricted
Restricted
Total funds at
funds
funds
31 Mar 2024
£
£
£
31,983
1,089,137
1,121,120
(4,608)
(385,715)
(390,323)
27,375
703,422
730,797

12. RELATED PARTIES TRANSACTIONS

There were no related party transactions during the year.

24