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2024-03-31-accounts

THE SPORT LEGACY FOUNDATION

‘Empowering young people to change their lives through sport and education’.

THE SPORT LEGACY FOUNDATION (ENGLAND & WALES) Charity Registration Number 1171493

Company Number 08191495

REPORT AND FINANCIAL STATEMENTS

For the year ended 31[st] March 2024

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THE SPORT LEGACY FOUNDATION

Empowering young people to change their lives through sport and education.

REFERENCE AND ADMINISTRATIVE DETAILS:

Registered Office: Building 2 30 Friern Park North Finchley London N12 9DA United Kingdom Trustees: David Chamberlain Brenda Pope Andrew Roberts Chief Executive: Jane S. Power Bankers: Barclays Bank Plc Oxford City Branch 54 Cornmarket Street Oxford OX1 3HB Independent Examiner: Newton & Garner Ltd. Building 2, 30 Friern Park North Finchley London N12 9DA

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THE SPORT LEGACY FOUNDATION

Empowering young people to change their lives through sport and education.

The Trustees present their report and financial statements for the charity and charitable trading company for the year to 31[st] March 2024.

MISSION AND OBJECTIVES

Sport Legacy Foundation (SLF) is a sport and education charity established in 2017 and dedicated to offering opportunities through sport and education to disadvantaged young people.

Our offer to young people is founded on three areas: People, Resources, Spaces:

Our mission is:

‘To empower young people in challenging communities to change their lives through education and sport.’

SLF believes that young people educated in the state sector in England & Wales are not offered enriching physical activity and sport to complement academic education. This is particularly true in Government Education Opportunity Areas in the most deprived, and often diverse, parts of the country. In addition, due to Government measures applied during the Covid pandemic, this offer worsened, and in 2022-23 many schools in England & Wales reduced their required PE programmes to one hour per week and in some cases even less. Added to this is a propensity for many young people to truant and in December 2023, the BBC Education & Laidlaw Foundation reported that a fifth of primary and secondary students are simply not attending school at all due to lack of engagement.

We help young people to discover what they are brilliant at by funding extra-curricular sport and physical activities in state schools in Birmingham and Bradford Leeds. In the Caribbean we assist our sister organisation Sport for Life Barbados, founded with us as a legacy programme to the ICC Cricket World Cup in 2007, and we are working to re-establish Sport for Life St Lucia after the ICC Cricket World Cup T20 in 2024.

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THE SPORT LEGACY FOUNDATION

Empowering young people to change their lives through sport and education.

SLF’s experience of delivering such work has witnessed the development of extraordinary talent amongst young people – teenaged boys from highly diverse communities in the Black Country showing special skills in our Football & Food programme; Year 6 girls from the British South Asian community who display top tennis skills at our summer camp; a challenged Year 5 boy with sight disability playing tennis using jingle balls - there are many more such real life stories and this is SLF’s legacy to young people through sport.

In all areas, we prioritise working with schools in areas of multiple deprivation (IMD 1-3) where more students than usual are eligible for pupil premium funding (PPF) or have SEND status or are failing to reach national academic standards required of them. We understand the barriers that can prevent those young people having the opportunity to develop new skills in sport and physical activity.

Strategy for achieving objectives:

In our seventh year of operations, SLF’s main strategic objectives have been:

1. To improve the lives of young people through the development of key skills in sport and physical activity

This is one of our key strategic objectives that form the basis of all our activities. Our sports coaching programmes, delivered in partnership with all sectors, aim to improve the health, well-being and key skills of young people from disadvantaged communities in the UK and the Caribbean.

2. To make sure that all programmes delivered by SLF are of the highest quality and change young people’s lives for the good

SLF puts in place evaluation and measurement models to incorporate:

3. To develop SLF’s offer to schools, national governing bodies, public and private sector funders, academic partners.

SLF has attracted grant funding from Sport England, the National Lottery Community Fund, Black Country Consortium, Sportivate, National Express Foundation, Black Country Consortium, Central England Co-operative, the Lawn Tennis Association, the Postcode

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THE SPORT LEGACY FOUNDATION

Empowering young people to change their lives through sport and education.

Lottery Foundation and private trusts and foundations in our first seven years. We are also funded by corporate partners Central Co-operative in Birmingham to manage multiple sports facilities and receive in-kind assistance from solicitors Squire Patton Boggs. This support enables SLF to deliver coaching programmes in schools and on local grounds which would otherwise not be possible.

Whilst direct funding from Multi Academy Trusts (MATs) dwindled between 2020-2024 we are gradually re-establishing the work we do with them from 2024-25. We coach in more than 5 schools in Birmingham and 5 in Bradford Leeds and will increase this offer to a further 20 primary schools in the next year. Our sports coaching programme Sport for Life

International , , developed between 2010 and 2017 before becoming a part of SLF, is well known in Birmingham and the Caribbean and aims to develop key skills in students.

Following the launch of our new education and coaching resources tool Building Character through Sport (BCtS) at the Sport for Life Centre in Birmingham in August 2021 (see below), we are delighted now to be working with the Deputy Pro Vice Chancellor, University of Birmingham (UoB) to develop it further. Aiming for a launch in autumn 2024, BCtS will be tested through Multi-Academy Trusts (MATs) initially in Birmingham and Bradford Leeds,

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and then further afield including overseas territories. Skill drills have now been fully tested, proving their power to change young people’s lives, and include 14 main characteristics:-

Courage Kindness Respect Curiosity Leadership Self-control Enthusiasm Motivation Social intelligence Gratitude Patience Sports skills Integrity Resilience

To introduce BCtS to the wider community, SLF partnered University of Birmingham (UoB) developing a podcast series on Spotify ‘ Conversations on Character: Commonwealth Games Special ’ with the Jubilee Centre for Character & Virtues. Guests included:

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THE SPORT LEGACY FOUNDATION

Empowering young people to change their lives through sport and education.

SLF is now planning a book and a second series with UoB. The podcast is available on SPOTIFY on link https://open.spotify.com/show/4dsIg070riLopy6nU3gyXh.

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In the Caribbean, SLF has forged links with tour companies and schools in England & Wales including St Hugh’s Prep School, Oxfordshire, to fundraise prior to their cricket and netball tours to Barbados each year. St Hugh’s students and families have been incredible over the years and proved key to helping our sister charity Sport for Life Barbados provide mentoring and physical activity to 12-14 year olds year round.

4. To develop indoor sports and education facilities.

In addition to the lack of sports and physical activity opportunities, large areas of the UK lack accessible indoor facilities. The east side of Birmingham and south-east Bradford are two such places and SLF has approached landowners, in particular those with under-used outdoor cricket, football or tennis facilities, to co-develop or upgrade new spaces.

One such project is now underway with planning permission submitted by Persimmon Homes Central and an SLF partnership agreement agreed with the landlords Central Cooperative, the Lawn Tennis Association (LTA) and National Asian Cricket Council - advisers on South Asian cricket to the England & Wales Cricket Board - and national grant givers. Excellent design advice and ground improvement is forthcoming from the England & Wales Cricket Board. Designs for a combined indoor cricket and tennis facility have been drawn up by Raise Partnership, introduced to us by the LTA, and we have met with local MP Jess Phillips and Sport England to present our plans as well as the England & Wales Cricket Board and Aston Villa Football Club’s Foundation.

A second will start in 2024 in Bradford with the Lawn Tennis Association and local council support.

5. To develop SLF’s staff and resources

Having established a core staff of first-class coaches reporting into the Operations Director, Administration Officer and Chief Executive, SLF is looking to develop numbers and upgrade coaches’ qualifications to include LTA Tennis, FA Football and ECB Cricket at a higher level. All qualifications are upgraded annually, and we ensure that all coaches provide DBS Enhanced checks and attend safeguarding training with guidance from Birmingham City Council.

We are supported by a professional Financial Advisor and an Office Co-ordinator who work closely with the Chief Executive and SLF accountants. We are also fortunate to have legal advice provided to us on a low cost basis by international solicitors Squire Patton Boggs.

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THE SPORT LEGACY FOUNDATION

Empowering young people to change their lives through sport and education.

Delivery of our programmes is supported by school PE teachers, heads, chief executives and staff as well as School Games Organisers who report our progress in the UK wide teachers’ regular newsletter ‘School Games’.

PUBLIC BENEFIT STATEMENT:

Sport Legacy Foundation benefits the public, and especially young people, by funding and delivering activities in curriculum time and after school that aim to support health, wellbeing and build resilience.

The Trustees confirm that they have referred to the guidance contained in the Charity Commission’s general advice on public benefit when reviewing SLF’s aims and objectives and in planning future activities.

Chief activities

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5 Birmingham

TennisAtHome schools/150 students

via uploaded content to

schools’ portals and available via @SportFLI ‘X’ account.

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THE SPORT LEGACY FOUNDATION

Empowering young people to change their lives through sport and education.

Events

SLF was delighted to have launched Building Character through Sport (BCtS) at its Sports Centre in Birmingham prior to the Commonwealth Games Birmingham 2022.

To thank those involved in making the partnership possible, guests including Professor Tom Harrison of University of Birmingham, David Grady CFO of B2022, David Chamberlain Trustee SLF, Claire Brown of the LTA and several others attended a lunch at the House of Lords given by Lord Richard Newby OBE, founder of SLF. All agreed to continue their valued assistance to help SLF achieve our aims.

Objectives, Achievement and Performance for the Year

Chief Activities

During the year we delivered the following programmes:

NUMBERS OF YOUNG PEOPLE COACHED

10 partner organisations

22 schools in our network

Over 600 hours per annum of on-line and live coaching intervention (7.5 hours a week x 27 weeks)

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THE SPORT LEGACY FOUNDATION

Empowering young people to change their lives through sport and education.

Over 1,000 student beneficiaries annually

3. Progress with schools

We are gradually increasing the number of schools we work with in Birmingham thereby developing our offer to young people and their communities in Birmingham and in Bradford Leeds.

Schools were encouraged by our providing on-line video coaching to their students during the pandemic and we continue to build our relationship with Head Teachers, School Games Organisers (SGOs) and PE staff especially in those IMD areas 1-2 where high student numbers qualify for PPF.

CONCLUSION

In our first seven years of operations, SLF has worked hard to assist some of the most challenged schools in Birmingham and Bradford to help their young people from primary to secondary level to create opportunities through physical activities and sport. We have also helped Sport for Life Barbados with significant fundraising and PR over the period thanks to the generosity of independent prep schools in England.

However, no-one predicted such a crisis as the Covid-19 pandemic nor its impact on young people who could not attend school. We hope our emphasis on building resilience within diverse communities through sport and education has been received well and look forward to working with more partners in the future to create a healthier and more positive environment for all.

PRIORITIES FOR 2024/25

SLF will be focussing on the following areas of priority for the coming year:

Expansion in sports and physical activity programmes

SLF plans to work closely with more schools in the 2024/25 and expand the number of coaching programmes we deliver during the year whilst always making sure existing programmes are properly run and financed.

Building Character through Sport Educational Resource

Produce, launch and distribute Building Character through Sport as an Educational Resource with assistance from University of Birmingham and Multi-Academy chains in Birmingham and Bradford Leeds. Once accepted and co-developed, launch further afield in England & Wales.

Development of the Sport for Life Centre, Birmingham

We have approached national governing bodies of sport funders as well as trusts & foundations and corporate partners to support the development of such an indoor centre

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THE SPORT LEGACY FOUNDATION

Empowering young people to change their lives through sport and education.

with existing outdoor cricket ground. We have achieved success in attracting support from Central England Co-operative, the Lawn Tennis Association (LTA), the National Asian Cricket Council (NACC), the representative body for South Asian cricket to the England & Wales Cricket Board (ECB) and the Football Association (FA) as well as having initial discussions with The National Lottery Communities Fund.

Once general planning permission is granted for the site in Birmingham, we will agree funding from our landlords Central Coop and others, submit our own planning application for the Sport for Life Centre and agree partnerships and funding.

Events

Depending on when the planning permission for the indoor centre in Birmingham is finally determined by Birmingham City Council, SLF will hold a launch event with corporate, cricket, football and tennis partners as well as press and elite players.

We will also join University of Birmingham in autumn 2024 as one of their partners to discuss the Jubilee Centre for Character and Virtues’ conference for school PE teachers and Heads.

FINANCIAL REVIEW:

a. Financial Summary

SLF’s seventh financial year has seen trustees embed a long lasting relationship with the LTA Tennis Foundation leading on from the hybrid model of designing, delivering and evaluating on-line video and live tennis coaching programmes in a selection of Birmingham schools. Grant income is enabling us to branch out and to attract match funding for the programmes we develop, from national governing bodies of sport grants, from trusts & foundations and from sports ground management and in 2023/24 we finally saw a rise in revenue for the first time in three years. This continues to improve, and we feel that 2024-25 will show better results and a greater amount of delivered coaching work with our new People, Resources and Spaces strategy to be announced.

However, the senior management team continues to explore opportunities to manage core costs and try to achieve a cost-effective and transparent way of ensuring that projects are administered and run efficiently. We also run a continuous programme of seeking excellent coaching staff and upgrading their qualifications in cricket, tennis and football.

b. Reserves Policy

Trustees have undertaken to put in place a policy of three months’ operating costs.

c. Support in Kind

Over the course of 2023/24 SLF received various in-kind advice and support from the corporate sector including:

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THE SPORT LEGACY FOUNDATION

Empowering young people to change their lives through sport and education.

The total value of donated services was £3,000.

Structure Governance and Management

a. Constitution

Sport Legacy Foundation is a charitable incorporated organisation (CIO) constituted under a Memorandum of Association dated 7[th] February 2017 and is registered as charity number 1171493.

SFL (UK) Ltd. is registered as a limited company under company number 8191495 and wholly owned by Sport Legacy Foundation.

b. Method of Appointment or Election of Trustees

The management of the Charity is the responsibility of the Trustees who are elected and coopted under the terms of the Articles of Association.

c. Policies adopted for the induction and training of Trustees

A majority of Trustees have many years’ experience of working on programmes involving sport, education and challenged young people.

In the first year of operation for the Charity, all Trustee were given copies of the Memorandum and Articles of Association, Risk Management policy documents and guidelines provided by the Charity Commission. Trustees are regularly invited to attend SLF events, coaching programmes and meetings with clients and schools.

d. Organisational structure and decision making

SLF has the core function of running programmes in school directly through its charitable company SFL (UK) Ltd. It relies on a core team with management and oversight given by its experienced Trustees.

BOARD OF TRUSTEES

SLF is governed by a Board of Trustees representing the public, private and third sectors. During the reporting period, the Trustees are:

The Board of Trustees met six times in the reporting period. There are no sub-committees to the Board and delegation of day-to-day activities was passed to the Chief Executive.

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THE SPORT LEGACY FOUNDATION

Empowering young people to change their lives through sport and education.

Coaches Advisory Group

The Coaches Advisory Group provides guidance to the executive providing expert input and laying out challenges during the development of programmes as well as evaluation of impact. The Group now meets regularly to gather opinions which inform us as to the nature of all programmes, current thinking amongst young people in schools and teachers’ challenges. SLF plans to extend this group and to develop a teachers’ group in 2024/25 in both Birmingham and Bradford Leeds.

Executive

The charity has a small Core Management Team comprising:

Chief Executive – Jane Power

Financial Adviser – Dr Zaki Hassan

Operations Director – Mohammed Naeem

Office Co-ordinator – Jeff Hughes

e. Risk Management

SLF has produced a draft risk management document based on advice from the Charity Commission and Goodman Jones accountants which covers all areas such as governance, operational risk and financial management. This has been developed further with a risk register now drawn up.

f. Child Protection and Safeguarding

SLF continues to operate a comprehensive child protection and safeguarding policy which is communicated to all SLF, SFL (UK) Ltd. staff, schools and parents of children. Risk assessments are carried out for our activities and all the staff and coaches we use are highly qualified by national governing bodies of sport, e.g. ECB, LTA, FA, thoroughly monitored in their work and have undergone Enhanced DBS disclosure checks with Birmingham City Council. No child protection issues have arisen.

TRUSTEES’ RESPONSIBLITIES STATEMENT

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

Company law requires the Trustees to prepare financial statements for each financial year which give a true fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure of the charitable company for that year.

In preparing these accounts, the Trustees are required to:

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THE SPORT LEGACY FOUNDATION

Empowering young people to change their lives through sport and education.

Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that accounts comply with the Companies Act 2006. They are also responsible for taking reasonable steps to prevent and detect fraud and other irregularities.

Small Company Rules

The financial statements have been prepared in accordance with special provisions of Part 15 of the Companies Act 2006 applicable to small companies, in accordance with the requirements of the Charities Act 2011 (the 2011 Act) and in accordance with the SORP 2005.

This report was approved by the Board on 7[th] August 2024 and signed on its behalf.

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Jane S Power Chief Executive Officer

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THE SPORT LEGACY FOUNDATION

Empowering young people to change their lives through sport and education.

Registered Charity Number: 1171493
THE SPORT LEGACY FOUNDATION
FINANCIAL STATEMENTS
YEAR ENDED 31ST MARCH 2024
THE SPORT LEGACY FOUNDATION
                                                                                   Page 1

NO. OF CHARITY – 1171493

YEAR ENDED 31ST MARCH 2024

INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF THE SPORT LEGACY FOUNDATION GROUP

(“the Group”)

I report to the trustees on my examination of the consolidated accounts of the Group
comprising The Sport Legacy Foundation (the charity) and its subsidiary undertaking
for the year ended 31st March 2024.

Responsibilities and basis of report

As the trustees of the charity you are responsible for the preparation of the
consolidated accounts of the Group in accordance with the requirements of the
Charities Act 2011 (“the Act”) and you have chosen to prepare consolidated accounts
for the Group. You are satisfied that the accounts of both the Charity and the Group
are not required by charity law to be audited and you have chosen instead to have an
independent examination.
I report in respect of my examination of the consolidated accounts carried out under
section 145 of the 2011 Act.  In carrying out my examination I have followed the
Directions given by the Charity Commission under section 145(5)(b) of the Act.
An independent examination does not involve gathering all the evidence that would be
required in an audit and consequently does not cover all the matters that an auditor
considers in giving their opinion on the accounts. The planning and conduct of an
audit goes beyond the limited assurance that an independent examination can provide.
Consequently, I express no opinion as to whether the consolidated accounts present a
‘true and fair’ view and my report is limited to those specific matters set out in the
independent examiner’s statement.

Independent examiner’s statement

I have completed my examination. I confirm that no matters have come to my attention
in connection with the examination giving me cause to believe:

1. accounting records, with respect of the charity, were not kept as required by section 130 of the 2011 Act; and with respect to its subsidiary, were not kept as required by Section 386 of the Companies Act 2006; or

2. the accounts do not accord with those records; or

3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a “true and fair” view which is not a matter considered as part of an independent examination: or

4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102}).

I confirm that there are no other matters to which your attention should be drawn to
enable a proper understanding of the accounts to be reached.

R. KNIGHT, FCCA, ATII BUILDING 2 NEWTON AND GARNER LIMITED 30 FRIERN PARK CHARTERED ACCOUNTANTS NORTH FINCHLEY LONDON Date: , 2024 N12 9DA 4th April

           Page 2
THE SPORT LEGACY FOUNDATION

CONSOLIDATED STATEMENT OF FINANCIAL ACTIVITIES

YEAR ENDED 31ST MARCH 2024





















INCOME
Charitable activities
EXPENDITURE
Raising funds
Charitable activities

TOTAL EXPENDITURE

NET MOVEMENT IN FUNDS
Taxation
RECONCILIATION OF FUNDS
Balance at 1st April 2023

BALANCE AT 31ST MARCH 2024
Unrestricted Restricted Total Total
Funds Funds Funds Funds
Notes 2024 2024 2024 2023
3 48,917 57,980 106,897 61,940
4 - - - 307
5 73,199 - 73,199 73,299
------ ------ ------ ------
£73,199 £ - £73,199 £73,606
====== ====== ====== ======
(24,282) 57,980 33,698 (11,666)
(379)
-
(379)
-
(71,192) 31,291 (39,901) (28,235)
------ ------ ------ ------
13 £(95,853) £89,271 £(6,582) £(39,901)
====== ====== ====== ======
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THE SPORT LEGACY FOUNDATION
CONSOLIDATED BALANCE SHEET

AT 31ST MARCH 2024



























Notes 2024 2023
FIXED ASSETS
Land and buildings 9 11,300 11,300
CURRENT ASSETS
Debtors 10 11,581 1,246
Cash at bank and in hand 26,937 2,552
------ ------
38,518 3,798
CREDITORS
Amounts falling due within one year 11 (25,036) (20,800)
------ ------
NET CURRENT ASSETS/(LIABILITIES) 13,482 (17,002)
CREDITORS
Amount falling due after more
than 1 year 12 (31,364) (34,199)
------ ------
NET LIABILITIES£(6,582) £(39,901)
===== ======
FUNDS
Restricted funds 13 89,271 31,291
Unrestricted funds 13 (95,853) (71,192)
------ ------
TOTAL CHARITY FUNDS £(6,582) £(39,901)
===== ======
The financial statements were approved by the trustees on , 2024.
______________________
A.P. ROBERTS - TRUSTEE
4th April
Registered Charity No: 1171493
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THE SPORT LEGACY FOUNDATION

BALANCE SHEET

AT 31ST MARCH 2024




























Notes 2024 2023
FIXED ASSETS
Investments in subsidiary 8 100 100
Land and buildings 9 11,300 11,300
------ ------
11,400 11,400
CURRENT ASSETS
Debtors 10 7,500 -
Cash at bank and in hand 19,167 2,538
------ ------
26,667 2,538
CREDITORS
Amounts falling due within one year 11 (26,892) (28,479)
------ ------
NET CURRENT LIABILITIES (225) (25,941)
CREDITORS
Amounts falling due after more
than 1 year 12 (19,162) (20,751)
------ -----
NET LIABILITIES £(7,987) (35,292)
===== =====
FUNDS
Restricted funds 89,271 31,291
Unrestricted funds (97,258) (66,583)
------ ------
£(7,987) £(35,292)
===== ======
The financial statements were approved by the trustees on , 2024.
4th April

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       A.P. ROBERTS - TRUSTEE
Registered Charity No: 1171493
THE SPORT LEGACY FOUNDATION
                                                                                   Page 5

NOTES TO ACCOUNTS

1. LEGAL STATUS OF CHARITY

Sport Legacy Foundation is registered with the Charity Commission in United Kingdom
as a charity.  The charity’s registered number is 1171493.
The charity is the beneficial owner of 100% of the issued share capital of a trading
subsidiary company, SFL(UK) Ltd.
SFL(UK) Ltd is registered in England & Wales with company number 8191495.
These accounts are consolidated to include the results of SFL(UK) Ltd for the year
ended 31st March 2024.

2. ACCOUNTING POLICIES

Accounting convention

The financial statements have been prepared in accordance with Accounting and
Reporting by Charities:- Statement of Recommended Practice applicable to charities
preparing their accounts in accordance with the Financial Reporting Standard
applicable in the UK and Republic of Ireland (FRS 102)(effective 1st January, 2015) –
(Charities SORP (FRS 102)) The Financial Reporting Standard applicable in the UK and
Republic of Ireland (FRS 102) and the Charity Act 2011.
The charity has taken advantage of the provisions in the SORP for charities applying
FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.
Sport Legacy Foundation meets the definition of a public benefit entity under
FRS 102.  Assets and liabilities are initially recognised at historical cost or
transaction value unless otherwise stated in the relevant accounting policy notes.
The financial statements are prepared in sterling, which is the functional currency
of the charity. Monetary amounts in these financial statements are rounded to the
nearest £.
The principal accounting policies adopted are set out below:

Going Concern

       At the time of approving the financial statements, the trustees have a reasonable
       expectation that the charity has adequate resources to continue in operational
existence for the foreseeable future. The charity has been awarded several new
grants from national governing bodies of sport and contracts with MATs (multi academy
trusts) in Birmingham and Bradford Leeds and support from investment companies.
Thus, they continue to adopt the going concern basis of accounting in preparing these
financial statements.

Income

Donations and other forms of voluntary income are recognised as income when
receivable, except insofar as they are incapable of financial measurement.
Income from other trading activities is recognised when receivable.
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THE SPORT LEGACY FOUNDATION

NOTES TO THE ACCOUNTS

2. ACCOUNTING POLICIES (cont.)

Expenditure

Expenditure is accounted for on an accruals basis.
Charitable expenditure comprises those costs incurred in the delivery of activities
and services for the beneficiaries.
All costs are allocated between the expenditure categories of the Statement of
Financial Activities on a basis designed to reflect the use of the resource.  Costs
relating to a particular activity are allocated directly.

Fund accounting

       Unrestricted funds are donations and other income resources receivable or
       generated for the objects of the charity without further specified purpose
       and are available as general funds.
       Restricted funds are to be used for specific purposes as laid down by the donors.
       Expenditure which meets these criteria is charged to the fund.  The purposes and
       uses of the restricted funds are set out in the notes to the financial statements.

Debtors

Debtors are recognised at the settlement amount due after any discount offered.
Prepayments are valued at the amount prepaid net of any discounts due.

Cash at bank and in hand

Cash at bank and in hand are basic financial assets and include cash in hand,
deposits held at call with banks, other short term liquid investments with original
maturities of three months or less, and bank overdraft.  Bank overdrafts are shown
within borrowings in current liabilities.

Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation
resulting from a past event that will probably result in the transfer of funds to a
third party and the amount due to settle the obligation can be measured or estimated
reliably.
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THE SPORT LEGACY FOUNDATION

NOTES TO THE ACCOUNTS

2. ACCOUNTING POLICIES (cont.)

Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial
Instruments and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of
its financial instruments.
Financial instruments are recognised in the charity’s balance sheet when the charity
becomes party to the contractual provisions of the instrument.
Financial assets and liabilities 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 intention to settle on a net basis or to realise
the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are
initially measured at transaction price including transaction costs and are
subsequently carried at amortised cost using the effective interest method unless the
arrangement constitutes a financing transaction, when the transaction is measured at
the present value of the future receipts discounted at a market rate of interest.
Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially
recognised at transaction price unless the arrangement constitutes a financing
transaction, where the debt instrument is measured at the present value of the future
payments discounted at a market rate of interest. Financial liabilities classified as
payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective
interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired
in the ordinary course of operations from suppliers. Amounts payable are classified
as current liabilities if payment is due within one year or less. If not, they are
presented as non-current liabilities. Trade creditors are recognised initially at
transaction price and subsequently measured at amortised cost using the effective
interest method.

Employee benefits

There were no benefits in kind provided to employees.
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THE SPORT LEGACY FOUNDATION

NOTES TO THE ACCOUNTS

                                                                 2024                 2023
3.INCOME FROM CHARITABLE ACTIVITIES
       Sales within Charitable activities                    £106,897              £61,940
                                                              =======               ======
Analysis by Fund
       Unrestricted funds                                      48,917               50,048
       Restricted funds                                        57,980               11,892
                                                              -------               ------
                                                             £106,897              £61,940
                                                              =======               ======
Restricted Funds analysis
       Grants and donations                                   £57,980              £11,892
                                                               ======               ======
4. RAISING FUNDS
       Seeking donations, grants & legacies                      £ -                  £307
                                                                  ===                 ====
5.CHARITABLE ACTIVIITES
                                     Unrestricted     Restricted        Total        Total
                                     Funds 2024       Funds 2024        2024         2023
       Staff costs                        -               -               -         15,857
       Freelance manager’s fees        14,472             -            14,472       14,598
       Administration                     192             -               192           -
       Rent                               900             -               900        3,600
       Travel & subsistence             2,855             -             2,855        2,160
       Site management                  3,136             -             3,136        3,664
       Postage & Stationery               414             -               414          306
       Insurance                        1,493             -             1,493          920
       Telephone                        1,499             -             1,499          557
       Accountancy                      4,200             -             4,200        4,200
       Sundry                             269             -               269          269
       Bank charges                       107             -               107           48
       General maintenance             20,423             -            20,423       12,160
       Coaching fees                   20,479             -            20,479       11,935
 Sports clothing & equipment      1,257             -             1,257          885
 Computer costs                     797             -               797          955
 Interest                           706             -               706        1,185
                                 ------          -----           ------       ------
                                      £73,199         £   -           £73,199      £73,299
                                       ======          =====           ======       ======
THE SPORT LEGACY FOUNDATION
                                                                                   Page 9

NOTES TO THE ACCOUNTS

6. TRUSTEES

       None of the trustees or any persons connected to them received any remuneration
       benefits or expenses from the charity during the year.

7.













8.



STAFF COSTS
Staff costs were as follows:-
Salaries
Social security costs
Temporary staff
--
£
==
No employee received emoluments of more than £60,000.
The average number of employees during
the year was as follows:-
Management


FIXED ASSETS INVESTMENTS
The Charity
Investment in subsidiary company
2024 2023
- 15,000
- 857
-
-
---- ------
- £15,857
==== ======
1 1
== ==


£100 £100
=== ===
THE SPORT LEGACY FOUNDATION
                                                                                   Page 10

NOTES TO THE ACCOUNTS

2024                 2023

9. FIXED ASSETS

The Charity & its subsidiary

 The charity is raising funds to acquire and redevelop land to build a new community
       sports club. The additions in the year are for architect and legal fees for this
       development. The costs will be depreciated once the structure has been built and is
       available for use and economic benefits will flow to the entity.
COST
Land and building
       Balance as at 1st April 2023                            11,300                9,600
       Additions                                                  -                  1,700
       Disposals                                                  -                     -
                                                                -----                -----
Balance as at 31st March 2024                         £11,300              £11,300
                                                               ======                =====
DEPRECIATION
Land and building
       Balance as at 1st April 2023                               -                     -
       Charge for the year                                        -                     -
       Disposals                                                  -                     -
                                                                -----                -----
Balance as at 31st March 2024                         £   -                 £   -
                                                                =====                =====
NET BOOK VALUE
Balance as at 31st March 2024                         £11,300              £11,300
                                                               ======               ======

10. DEBTORS

The Charity & its subsidiary
       Trade debtors                                          £11,581               £1,246
                                                               ======                =====
The Charity
       Trade debtors                                           £7,500               £   -
                                                                =====               ======
                                                                                 Page 11

THE SPORT LEGACY FOUNDATION

NOTES TO THE ACCOUNTS

2024                 2023
  11. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
The Charity & its subsidiary
       Loans repayable                                          4,841                4,719
       Accruals & accrued income                               13,389                9,726
       Other creditors                                          6,806                6,355
                                                               ------               ------
                                                              £25,036              £20,800
                                                               ======               ======
The Charity
       Balance due to subsidiary company                       14,939               17,126
       Loans repayable                                          2,863                2,863
 Accruals & accrued income                                9,090                8,490
                                                               ------               ------
                                                              £26,892              £28,479
                                                               ======               ======
12.  CREDITORS AMOUNT FALLING DUE AFTER MORE THAN ONE YEAR
The Charity & its subsidiary
       Loans payable                                          £31,364              £34,199
                                                               ======                =====
The Charity
       Loans payable                                          £19,162              £20,751
                                                               ======               ======
  13.  MOVEMENT IN FUNDS
The Charity & its subsidiary
Balance        Movement in ResourcesBalance
                                       01.04.23      Incoming      Outgoing31.03.24
       Unrestricted funds              (71,192)        48,917      (73,578)       (95,853)
 Restricted                       31,291         57,980          -           89,271
                                        ------        -------       ------         ------
                                      £(39,901)      £106,897     £(73,578)       £(6,582)
                                        ======        =======       ======          =====
Registered Charity Number: 1171493
THE SPORT LEGACY FOUNDATION
FINANCIAL STATEMENTS
YEAR ENDED 31ST MARCH 2024
THE SPORT LEGACY FOUNDATION
                                                                                   Page 1

NO. OF CHARITY – 1171493

YEAR ENDED 31ST MARCH 2024

INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF THE SPORT LEGACY FOUNDATION GROUP

(“the Group”)

I report to the trustees on my examination of the consolidated accounts of the Group
comprising The Sport Legacy Foundation (the charity) and its subsidiary undertaking
for the year ended 31st March 2024.

Responsibilities and basis of report

As the trustees of the charity you are responsible for the preparation of the
consolidated accounts of the Group in accordance with the requirements of the
Charities Act 2011 (“the Act”) and you have chosen to prepare consolidated accounts
for the Group. You are satisfied that the accounts of both the Charity and the Group
are not required by charity law to be audited and you have chosen instead to have an
independent examination.
I report in respect of my examination of the consolidated accounts carried out under
section 145 of the 2011 Act.  In carrying out my examination I have followed the
Directions given by the Charity Commission under section 145(5)(b) of the Act.
An independent examination does not involve gathering all the evidence that would be
required in an audit and consequently does not cover all the matters that an auditor
considers in giving their opinion on the accounts. The planning and conduct of an
audit goes beyond the limited assurance that an independent examination can provide.
Consequently, I express no opinion as to whether the consolidated accounts present a
‘true and fair’ view and my report is limited to those specific matters set out in the
independent examiner’s statement.

Independent examiner’s statement

I have completed my examination. I confirm that no matters have come to my attention
in connection with the examination giving me cause to believe:

1. accounting records, with respect of the charity, were not kept as required by section 130 of the 2011 Act; and with respect to its subsidiary, were not kept as required by Section 386 of the Companies Act 2006; or

2. the accounts do not accord with those records; or

3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a “true and fair” view which is not a matter considered as part of an independent examination: or

4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102}).

I confirm that there are no other matters to which your attention should be drawn to
enable a proper understanding of the accounts to be reached.

R. KNIGHT, FCCA, ATII BUILDING 2 NEWTON AND GARNER LIMITED 30 FRIERN PARK CHARTERED ACCOUNTANTS NORTH FINCHLEY LONDON Date: , 2024 N12 9DA 4th April

           Page 2
THE SPORT LEGACY FOUNDATION

CONSOLIDATED STATEMENT OF FINANCIAL ACTIVITIES

YEAR ENDED 31ST MARCH 2024





















INCOME
Charitable activities
EXPENDITURE
Raising funds
Charitable activities

TOTAL EXPENDITURE

NET MOVEMENT IN FUNDS
Taxation
RECONCILIATION OF FUNDS
Balance at 1st April 2023

BALANCE AT 31ST MARCH 2024
Unrestricted Restricted Total Total
Funds Funds Funds Funds
Notes 2024 2024 2024 2023
3 48,917 57,980 106,897 61,940
4 - - - 307
5 73,199 - 73,199 73,299
------ ------ ------ ------
£73,199 £ - £73,199 £73,606
====== ====== ====== ======
(24,282) 57,980 33,698 (11,666)
(379)
-
(379)
-
(71,192) 31,291 (39,901) (28,235)
------ ------ ------ ------
13 £(95,853) £89,271 £(6,582) £(39,901)
====== ====== ====== ======
                                                                                   Page 3
THE SPORT LEGACY FOUNDATION
CONSOLIDATED BALANCE SHEET

AT 31ST MARCH 2024



























Notes 2024 2023
FIXED ASSETS
Land and buildings 9 11,300 11,300
CURRENT ASSETS
Debtors 10 11,581 1,246
Cash at bank and in hand 26,937 2,552
------ ------
38,518 3,798
CREDITORS
Amounts falling due within one year 11 (25,036) (20,800)
------ ------
NET CURRENT ASSETS/(LIABILITIES) 13,482 (17,002)
CREDITORS
Amount falling due after more
than 1 year 12 (31,364) (34,199)
------ ------
NET LIABILITIES£(6,582) £(39,901)
===== ======
FUNDS
Restricted funds 13 89,271 31,291
Unrestricted funds 13 (95,853) (71,192)
------ ------
TOTAL CHARITY FUNDS £(6,582) £(39,901)
===== ======
The financial statements were approved by the trustees on , 2024.
______________________
A.P. ROBERTS - TRUSTEE
4th April
Registered Charity No: 1171493
                                                                                   Page 4
THE SPORT LEGACY FOUNDATION

BALANCE SHEET

AT 31ST MARCH 2024




























Notes 2024 2023
FIXED ASSETS
Investments in subsidiary 8 100 100
Land and buildings 9 11,300 11,300
------ ------
11,400 11,400
CURRENT ASSETS
Debtors 10 7,500 -
Cash at bank and in hand 19,167 2,538
------ ------
26,667 2,538
CREDITORS
Amounts falling due within one year 11 (26,892) (28,479)
------ ------
NET CURRENT LIABILITIES (225) (25,941)
CREDITORS
Amounts falling due after more
than 1 year 12 (19,162) (20,751)
------ -----
NET LIABILITIES £(7,987) (35,292)
===== =====
FUNDS
Restricted funds 89,271 31,291
Unrestricted funds (97,258) (66,583)
------ ------
£(7,987) £(35,292)
===== ======
The financial statements were approved by the trustees on , 2024.
4th April

==> picture [174 x 55] intentionally omitted <==

==> picture [145 x 5] intentionally omitted <==

----- Start of picture text -----
____
----- End of picture text -----

       A.P. ROBERTS - TRUSTEE
Registered Charity No: 1171493
THE SPORT LEGACY FOUNDATION
                                                                                   Page 5

NOTES TO ACCOUNTS

1. LEGAL STATUS OF CHARITY

Sport Legacy Foundation is registered with the Charity Commission in United Kingdom
as a charity.  The charity’s registered number is 1171493.
The charity is the beneficial owner of 100% of the issued share capital of a trading
subsidiary company, SFL(UK) Ltd.
SFL(UK) Ltd is registered in England & Wales with company number 8191495.
These accounts are consolidated to include the results of SFL(UK) Ltd for the year
ended 31st March 2024.

2. ACCOUNTING POLICIES

Accounting convention

The financial statements have been prepared in accordance with Accounting and
Reporting by Charities:- Statement of Recommended Practice applicable to charities
preparing their accounts in accordance with the Financial Reporting Standard
applicable in the UK and Republic of Ireland (FRS 102)(effective 1st January, 2015) –
(Charities SORP (FRS 102)) The Financial Reporting Standard applicable in the UK and
Republic of Ireland (FRS 102) and the Charity Act 2011.
The charity has taken advantage of the provisions in the SORP for charities applying
FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.
Sport Legacy Foundation meets the definition of a public benefit entity under
FRS 102.  Assets and liabilities are initially recognised at historical cost or
transaction value unless otherwise stated in the relevant accounting policy notes.
The financial statements are prepared in sterling, which is the functional currency
of the charity. Monetary amounts in these financial statements are rounded to the
nearest £.
The principal accounting policies adopted are set out below:

Going Concern

       At the time of approving the financial statements, the trustees have a reasonable
       expectation that the charity has adequate resources to continue in operational
existence for the foreseeable future. The charity has been awarded several new
grants from national governing bodies of sport and contracts with MATs (multi academy
trusts) in Birmingham and Bradford Leeds and support from investment companies.
Thus, they continue to adopt the going concern basis of accounting in preparing these
financial statements.

Income

Donations and other forms of voluntary income are recognised as income when
receivable, except insofar as they are incapable of financial measurement.
Income from other trading activities is recognised when receivable.
                                                                                   Page 6

THE SPORT LEGACY FOUNDATION

NOTES TO THE ACCOUNTS

2. ACCOUNTING POLICIES (cont.)

Expenditure

Expenditure is accounted for on an accruals basis.
Charitable expenditure comprises those costs incurred in the delivery of activities
and services for the beneficiaries.
All costs are allocated between the expenditure categories of the Statement of
Financial Activities on a basis designed to reflect the use of the resource.  Costs
relating to a particular activity are allocated directly.

Fund accounting

       Unrestricted funds are donations and other income resources receivable or
       generated for the objects of the charity without further specified purpose
       and are available as general funds.
       Restricted funds are to be used for specific purposes as laid down by the donors.
       Expenditure which meets these criteria is charged to the fund.  The purposes and
       uses of the restricted funds are set out in the notes to the financial statements.

Debtors

Debtors are recognised at the settlement amount due after any discount offered.
Prepayments are valued at the amount prepaid net of any discounts due.

Cash at bank and in hand

Cash at bank and in hand are basic financial assets and include cash in hand,
deposits held at call with banks, other short term liquid investments with original
maturities of three months or less, and bank overdraft.  Bank overdrafts are shown
within borrowings in current liabilities.

Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation
resulting from a past event that will probably result in the transfer of funds to a
third party and the amount due to settle the obligation can be measured or estimated
reliably.
                                                                                   Page 7

THE SPORT LEGACY FOUNDATION

NOTES TO THE ACCOUNTS

2. ACCOUNTING POLICIES (cont.)

Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial
Instruments and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of
its financial instruments.
Financial instruments are recognised in the charity’s balance sheet when the charity
becomes party to the contractual provisions of the instrument.
Financial assets and liabilities 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 intention to settle on a net basis or to realise
the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are
initially measured at transaction price including transaction costs and are
subsequently carried at amortised cost using the effective interest method unless the
arrangement constitutes a financing transaction, when the transaction is measured at
the present value of the future receipts discounted at a market rate of interest.
Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially
recognised at transaction price unless the arrangement constitutes a financing
transaction, where the debt instrument is measured at the present value of the future
payments discounted at a market rate of interest. Financial liabilities classified as
payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective
interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired
in the ordinary course of operations from suppliers. Amounts payable are classified
as current liabilities if payment is due within one year or less. If not, they are
presented as non-current liabilities. Trade creditors are recognised initially at
transaction price and subsequently measured at amortised cost using the effective
interest method.

Employee benefits

There were no benefits in kind provided to employees.
                                                                                  Page 8

THE SPORT LEGACY FOUNDATION

NOTES TO THE ACCOUNTS

                                                                 2024                 2023
3.INCOME FROM CHARITABLE ACTIVITIES
       Sales within Charitable activities                    £106,897              £61,940
                                                              =======               ======
Analysis by Fund
       Unrestricted funds                                      48,917               50,048
       Restricted funds                                        57,980               11,892
                                                              -------               ------
                                                             £106,897              £61,940
                                                              =======               ======
Restricted Funds analysis
       Grants and donations                                   £57,980              £11,892
                                                               ======               ======
4. RAISING FUNDS
       Seeking donations, grants & legacies                      £ -                  £307
                                                                  ===                 ====
5.CHARITABLE ACTIVIITES
                                     Unrestricted     Restricted        Total        Total
                                     Funds 2024       Funds 2024        2024         2023
       Staff costs                        -               -               -         15,857
       Freelance manager’s fees        14,472             -            14,472       14,598
       Administration                     192             -               192           -
       Rent                               900             -               900        3,600
       Travel & subsistence             2,855             -             2,855        2,160
       Site management                  3,136             -             3,136        3,664
       Postage & Stationery               414             -               414          306
       Insurance                        1,493             -             1,493          920
       Telephone                        1,499             -             1,499          557
       Accountancy                      4,200             -             4,200        4,200
       Sundry                             269             -               269          269
       Bank charges                       107             -               107           48
       General maintenance             20,423             -            20,423       12,160
       Coaching fees                   20,479             -            20,479       11,935
 Sports clothing & equipment      1,257             -             1,257          885
 Computer costs                     797             -               797          955
 Interest                           706             -               706        1,185
                                 ------          -----           ------       ------
                                      £73,199         £   -           £73,199      £73,299
                                       ======          =====           ======       ======
THE SPORT LEGACY FOUNDATION
                                                                                   Page 9

NOTES TO THE ACCOUNTS

6. TRUSTEES

       None of the trustees or any persons connected to them received any remuneration
       benefits or expenses from the charity during the year.

7.













8.



STAFF COSTS
Staff costs were as follows:-
Salaries
Social security costs
Temporary staff
--
£
==
No employee received emoluments of more than £60,000.
The average number of employees during
the year was as follows:-
Management


FIXED ASSETS INVESTMENTS
The Charity
Investment in subsidiary company
2024 2023
- 15,000
- 857
-
-
---- ------
- £15,857
==== ======
1 1
== ==


£100 £100
=== ===
THE SPORT LEGACY FOUNDATION
                                                                                   Page 10

NOTES TO THE ACCOUNTS

2024                 2023

9. FIXED ASSETS

The Charity & its subsidiary

 The charity is raising funds to acquire and redevelop land to build a new community
       sports club. The additions in the year are for architect and legal fees for this
       development. The costs will be depreciated once the structure has been built and is
       available for use and economic benefits will flow to the entity.
COST
Land and building
       Balance as at 1st April 2023                            11,300                9,600
       Additions                                                  -                  1,700
       Disposals                                                  -                     -
                                                                -----                -----
Balance as at 31st March 2024                         £11,300              £11,300
                                                               ======                =====
DEPRECIATION
Land and building
       Balance as at 1st April 2023                               -                     -
       Charge for the year                                        -                     -
       Disposals                                                  -                     -
                                                                -----                -----
Balance as at 31st March 2024                         £   -                 £   -
                                                                =====                =====
NET BOOK VALUE
Balance as at 31st March 2024                         £11,300              £11,300
                                                               ======               ======

10. DEBTORS

The Charity & its subsidiary
       Trade debtors                                          £11,581               £1,246
                                                               ======                =====
The Charity
       Trade debtors                                           £7,500               £   -
                                                                =====               ======
                                                                                 Page 11

THE SPORT LEGACY FOUNDATION

NOTES TO THE ACCOUNTS

2024                 2023
  11. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
The Charity & its subsidiary
       Loans repayable                                          4,841                4,719
       Accruals & accrued income                               13,389                9,726
       Other creditors                                          6,806                6,355
                                                               ------               ------
                                                              £25,036              £20,800
                                                               ======               ======
The Charity
       Balance due to subsidiary company                       14,939               17,126
       Loans repayable                                          2,863                2,863
 Accruals & accrued income                                9,090                8,490
                                                               ------               ------
                                                              £26,892              £28,479
                                                               ======               ======
12.  CREDITORS AMOUNT FALLING DUE AFTER MORE THAN ONE YEAR
The Charity & its subsidiary
       Loans payable                                          £31,364              £34,199
                                                               ======                =====
The Charity
       Loans payable                                          £19,162              £20,751
                                                               ======               ======
  13.  MOVEMENT IN FUNDS
The Charity & its subsidiary
Balance        Movement in ResourcesBalance
                                       01.04.23      Incoming      Outgoing31.03.24
       Unrestricted funds              (71,192)        48,917      (73,578)       (95,853)
 Restricted                       31,291         57,980          -           89,271
                                        ------        -------       ------         ------
                                      £(39,901)      £106,897     £(73,578)       £(6,582)
                                        ======        =======       ======          =====