SPORTS ALIVE NORTH WEST ANNUAL REPORT & FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2024 Company Number: 11093181 Charity Number: 1179409
SPORTS ALIVE NORTH WEST CONTENTS Pago Trusle88' Report Statement of Trusl8e$' Respon$lbllltl88 Independent Examinorf8 Report Slatemonl of Flnandal Aclivttles 10 Balance Sheal Notes to the Flnanclal Statements 12
SPORTS ALIVE NORTH WEST TRUSTEES. REPORT FOR THE YEAR ENDED 318T MARCH 2024 The trustees ar8 pleased lo present their report for the year ended 31•t March 2024. The financial statements have been prepared In accordance with the Gharlly's trust dead, the Charllles Act 2011 and Accounting and Reporting by Charllles.. Statement of Recommended Practice applicable to charities preparing thoir accounts in 8ccordance wllh the Financial Reportlng Standard appllcable in the UK and Republic of Ireland publlshed IFRS 1021 {effectfv& 181 January 20191. OBJECTIVES AND ACTMTIES Sports AIIv8 North West h85 be8n ro¢ognlsed localty and nationalty since 2010 as a leading provlder of a vartety of quality programmes for young people across Llverpool. As an OTganisation we continually strive to offer children and young people a seNlce that reflects thelr interests and ne&ds, enabling us lo build positive relationships and strong foundations for long lerm communlty engagement. We offer services that meet their needs and are flexible and responslve in developing services that are unlque and lead the way. both in terms of dlrecl engagement and advocacy. Our offer was developad as part of a consullalKtrn process bul can and does Include delivery and support of local and citywide Youth Clubs. Youth Projects, 1 to 1 work, Delached Projects, Outreach Prolecl, Sports Programme$ and Actlvlty Sesslons. These programmes are developed with the comMuny. for the community and each programm8 18 deslgned specllically lo meet the interests and n8eds of those we vhsh to engage. In August 2018 SFOrt$ Allve were awarded Charlty slalus {charfty number 11794091. The Intenllon Is for Sports Alive services lo help young people achleve a strong sense of belonglng through: Supportlve relallonshlps Young peoplo n6ed supportlve r8lallonshlps wllh people they trust to help them develop Ih8ir values and judgement. leam from experience, lake responslbillly, and managè pr8ssures. All parts of socl8ty wtll promote Ihls by.. 8ulldlng strong communllies that have a strong slake In the Ilves of their young people and In which young people feel a strong sense of b6knnging, can soclallse safely with their peers, enjoy soclal mixlng, experl8nce spending Ilme with older peop18, and develop relatlonshlps wllh adults they trust: Providing early help - lo Inspire, support and protecl those young people, particularly the most vulnerabl6 and dlsadvanlaged. who need more help Ihan Ihelr f8mllie8 or communilies are able lo provide, or whose family situation puts them at risk Strong ambllions- Young people have 8nergy and 8nlhusi8sm lo shape and chang8 the wodd in innovative and exciting ways. Young people wlll fom Ihelr own ambillous and pragmatlc go818 to.. . Succ88d In 18arnlng and work underslandlng Ihe value of educatlon and commltted lo developlng th8lr skllls for employment . Live saf8 and healthy Itves having the confidence and resllience to make informed decisions and manage risk- and . Be active in soclety - taking the initiative and dèmonstrating leadershlp to make a positive contribution to local communilles and the wlder world. with public and media recognition of their achievemenls. The work Sports Alive undertakes Can be broken into threg interlinking areas. Youth Work, 1 10 1 8UPPOrt and Sports Programmes. Sports Allve work with young people in various ways Centre 885ed Youth Work Sports Alive offers various open access cenlre-based actlvltles a varlety of settings across Merseyslde. W6 can give young people a safe environment lo socialise, develop and learn new skills. Our open access centre-based activities offer young people various aclivllies. the Iradllional youth centre activities such as pool. lable lenni8, games and arts and crafts. These a¢tivitie$ gtve the young people and youth workers opportunities to build relationships whith enables US to gel to know the young people and identify Iheir needs. We can educate the young peopk8 an infomi81 way through challenglng their opinion8. va5ues and beliefs around different issues.
SPORTS ALIVE NORTH WEST TRUSTEES. REPORT FOR THE YEAR ENDED 31$T MARCH 2024 We are then able to develop group work sesslons I1h the young people where we can educate Ihem on variou5 iSSU8s affecting them such as health issues, gun and knlfe crime, emotional wellbeing elc. We are able to offer them ses$lons around other Ilfe skills such as cooking on a budget. job skills. During all our sessions we offar dlfferent sports activldes lo young poopl&. Sport Is a way of young people Improvlng their health and wellbeing. We believe sporting activities are a keyway of engaging young people, and we can use sports as a way of buildlng relallonshlps and chall8nglng young people. We are about supportlng the development of young people and lo that end we actively involve them In runnlng and dedslon maklng the c8ntr8. Sports Alive work with children aged 8-12 In Junlor sessk)n$, Ihe$e sessions affj open a¢ca88 play sesslons. We feel 11 Is Important lo work wlh Junior age Tange as it helps us to gel to know the Chlldren from when they are young and In dolng this. w& are able lo gel lo know the Children and famllies and develop long lem r6lallonships. This 1$ $0 Important lo working In an area long term. The senlor age range we work wllh Is age 12-24. Detachèd Youth Work Includlng Street Sports & Games Team In tts purest fomi, detached youth work 1$ a form of $lreel-ba8ed youth work provlslon, which operates wllhout the use of a centre and lakes placa wh818 youn9 people "are al" bolh geographicalty and developmentally. Sports Alive detached 18ams wlll use the local needs analy$l$. InfOallOn from young people, othor agencleg and the wlder community In order lo largel the delivery of the youth work. The teams wlll focus on worklng with young people and adults to promote community hannony, and lo meet the needs ol the young people In a streel-based selllng. Through doing detached youth Work we are able lo get lo know the communlties we are WOTking In. We work In partner$hlp wlth other agen¢lo$ such 88 th& poll¢e, housing providers, other youth organisations, local community organlsallons, local coun¢illors and many olh&rs lo gather infomialion about where young P80ple are hanging around, and If they a Id8nllfied to be causing ASB. Thls helps us lo Idenllfy areas that need youth work. Publlc B•neflt Stat•m•nt In considerfng the obleclives and aclivilies, the trustees have consld8red Charity Commlsslon guldance on publlc b8nefit lo ènsure that the organisatlon Is meeting its public benefit requirem8nls. For the public benefit lo promotè 0)mmunity participation In healthy rocTration for the b8n8fil of the InhabSlants of Merseyside and the North West aThJ in particul8r lo promote organisation of sports coaching sessions in schools. youth centres and mmunitY cenlres. 2. facllilles and Serv88 for recreational. Sportlng or other lelsure tlme occupation in the Interest6 of soclal welfare for the public al large or those who by r&ason of Ihelr youth, age. Inflmilly or dlsablemenl, financial hardship or 50clal and e¢onomlc ciT¢umstances, have need of such lacllilles and geiCe5., 3. the Improvement and preselvation of good heallh and well-belng through particlpation In healthy recreation; 4. education, training and coaching courses vthich promote physical health and filn8SS. Health and filne8S.
SPORTS ALIVE NORTH WEST TRUSTEES, REPORT FOR THE YEAR ENDED 318T MARCH 2024 ACHIEVEMENTS AND PERFORMANCE During the year th8 organisalion has p8rfom outstandingty. To start we secured our very first Independent National Lottery Funding bld. Thls grant will see over £280,000 come Into the organisallon over a period of 3 years. The fund will allow us to secure two and a half worker posts whilst introducing our new social prescriber role for young people into not only the org8nisalion but also th8 first in the city of ils kind. As the grant has also sUPPOrt8d backroom costs Il allowed us lo concenliat8 mora on our $uslain8bility model and securS1y. Th6 OTganls8tion secured several other smaller grants helping lo see an increase in not only turnover but most Importantly d&livery of services. Som& of these grants includéd varfous Hollday, Acllvllles and Food IHAF) programmes, Duk6 of Edlnburgh ¢ontlnuatlon fundlng, Natlon81 Lollery Million hours fund and John Moores Foundation etc. The Sl8ve Morgan Foundation also granted us a new Minibus meaning the org8nisalion now have the fl&xiblllty lo incr8ase activllies and $8ve a 18rge amunt of funds on not needing to hira coach 88rviG68. This Bus officially arrived In Apr 2024. All ¢enlre-based sesslons have contlnued lo grow showlng an in¢r6ase In demand on seNic85. Having access to our own local young person soc181 prescrib8r has opened many doors for young People offerlng them many all&rnatives. Th8 org8nlsatlon's $twcture conllnues lo grow and Strengthens our drive lo Incre8sIng dellvery further. W8 have 8¢en more posltlvo feedback from local supporters, counclllors, funders and polloe elc. A8 for bulldlngs w6 contlnuo to expand som8 servlc88 to tlmos and locatlons. Our new 3G football pltches have Incre88ed In u88ge leadlng lo more Income and 88curltylsustslnablllty for seTvlces. 2023-24 continued lo see an exlenslve Ir8lnlng programme w¢th both volunteers and Staff members. These courses Included Level 2 and 3 youth work courges, health and safely, flrst ald, 8afegu8rding Ivariely of cours8sl, Sexual Health training, Detached training, exploilalion, fundlng IralnSng, le8dgrship courses, IT Trainlng. Data collection and many more quallfl¢allon$, This help embed our new$r stsff tsam into Ihe organlsallon and improve quality of servlG88 fvrther. Thls Is all In Iln8 wlth our adlustlng plan to bulld the organls8tlon and propare Staff for any challenge. Below 5$ lust some 8talistics from our achlevemenls thls year and furiher detail can be found Sn our annual report upon dlrect request.. Our work is focused on helpSng young people make posltlve cholces for themselves and in the place they live in. We evSdence our work and their progress by paying attention to the following oul¢omes: Increased posllivity & happiness in the young people who we work with. Young pgopl¢ make friends & build wider social connections Young people have a better understanding of support and whérè to get help Young people increase their person818nd interpersonal skllls through peer supwrtlmenlortng opportunities. More young people reporting improved homelfves and famlty relationshlps. Local residents report feellng safar as a result of cletached work. Greater use of community facilili&s for youth work and engagement. Increased use of ¢ommunlty facililies by local resKlents e.g., park areas follthving reduced gangs, activity in area.
SPORTS ALIVE NORTH WEST TRUSTEES. REPORT FOR THE YEAR ENDED 318T MARCH 2024 Young people feel greater pride in their nei9hbourhoods Young people have increased understsnding of harmfuviisk-taklng behavlours. and we recelv6 more r8ports of posillve choic8s being made. Young peopl8 have improved physical health through engagement In sports acllvlties, Young people have a moffj positive ouUc4)k Increased attendanc* In School Incrèased clvlc Involvement through peer mentorlng and volunteerlng opportunliies Over the last year wo have supported: 2.500 young pPIe 550/a of young people worked wllh kfj&ntifi8d as Femal8 22% of young people worked wllh identified themselves as Mlxed. Black, Asian, OT from other elhnlc backgrounds. 30% of young people worked wllh are of prlm8ry s¢hool age 20% of the young people we Wofked with told us they had a dlsabllty Through our work we know: 55% of young peo8 workad wllh Say they feel happlar and more posltlve about Ilfg. 68¥0 of young peopl& worked wlth Say they have had more opportunltles lo do dlff6rent Ihlngs. 65Yo of young p8opl& worked wlth say they have more frlend$ and have met dlfferent peopl8. 45% of young people worked wlth 8ay thèy félt morè confld8nt about gettlng help. FINANCIAL REVIEW Tot81 income for the year was £364,66312023: £392,932) of which £148,02412023.' £199,743) related to fundlng for projects upon which restrictions are placed. Total expenditure for the year was £354,960 (2023.. £311,942). leavlng a surplus for the year of £1,70312023.' surplus £80,990>. Al 3101 March 2023 the charitable company's reserves stood at £274,374 (2023: £272,671) of whlch £97,321 12023: £102,659) represenled reslrkted funds. RISK ASSESSMENT The Irusle8s have ¢onduct8d a reeW of Ihe major risks to which th8 Charitable company Is exposed and where appropriate. systems or procedures have been established lo miligale the risks the charity faces. External risks lo funding have led to the development of a strategic plan which will allow for the diver5ification of fundin9 and activitses, fvnding strands have become more competitive and reduced in availabillty. Snlernal control rlsks are minimised by the Implementstlon of procedures for authorlsatlon of all transactions and projects. Procedvfes are in place to ensure compliance with health and $af8ty of staff, volunteer5, service users and visitors to the premises. Standards are monitored both internally and externally lo ensure o)nsi8lent quality of delÉvery for all operational aspects of the charlty. These procedures are periodically reviewed lo ensure that they continu& to meet the needs of the charitable company.
SPORTS ALIVE NORTH WEST TRUSTEES. REPORT FOR THE YEAR ENDED 31ST MARCH 2024 We sub-contract Penlnsula to help $upwrt us th all legal matters su¢h as pollci8s and any HR are concern$ QT queslions w8 may have. This service also has an glem8nl of staff support allowlng them to gain free advlce and counselllng serwlce8. RESERVE8 POLICY 11 Is the pollcy of the ¢haritable company lo maintaln unrestrl¢led funds, whlch are fr88 reserves at a level to eovor redundancy provisb)n and thre8 months. running costs should no furthèr fundlng be received. As at the end of the finanual year the unrestrlcted funds. tolalled £185.053 less ffixed assets of £51.911 leaving a balance of £133,142. The charltable company requires £11,839 for redundancy provlslon and £52,400 for three month's running costs, {total £64,239). The Iruslees plan to Use the balance of unreslricte¢J r8S8rv8s lo find a new building In the ne8r future. Sports Alive are conlinulng lo look for Ihis buildlng as it must be in the correct hxallon for our dellvery and slt wllhln the alms and obJ8ctlv88 of the organlsallon. PLAN8 FOR FUTURE Sports Allve ar¢ continuing to make good progr&ss with securing local grants and long-tarni fundlng. However, as per last ye8r due to the demand on our services and the Sncrease In need, we as an organis81ion will need to k68p securing larger funding pols to help with the security of the organisallon and ils provlsion. Our CEO and DCEO have produced a fvnding plan for 2024-25 meaning the organlsalion will have many small and big funding grants along w41h an Increa86 In neOrkIng plans, The organlsallon continues lo seek for dtfferent suslainabillty models that can be used lo help secure our work away from fundlng. We aim that by March 2025 we will have a new plan In place endorsed by the Iruslees that will see the organisation sp8nding fvnds on 8VStain8billty prole¢ls and Items etc. We will also be applylng lo the new Llverpwl Clty Councll youth grant fundlng lo hopefully secure funding for approximately a further 3 - 5 years. Thls fundlng 8pplicallon will b8 compleled by September 2024. end we wlll know a result soon after. The organisation over the last 2 years has built on its voluntgering programm8 and has seen the large Impact that volunlears have on the organisation. The Iru51ees have agreed lo continu8 the volunteer programme and alm to Increase volunteer numb8rs by 25Yo In the yèar 2024-25. The volunteers wlll also be given several accredited Iralnlng Courses to help wllh employability and may b8 giveD the opportunity lo take on paid employment with Sports alive. As dem8nd In¢rea8e on Ihe s&rvlc88 and Spjrts Aliv8 continue lo grow. The organisatlons managèment tgam will restruclure in 2024-25 leading lo the opening of a new oporalions manager post Ihat wlll alm lo strengthen our frontline servlces and support staff members further. We also intend lo ineaSe some Stsff hours to help wllh demand whllsl mainlainlng good quality servlces. A full schools plan wlll be pul In place by tho management team to show case thè support we can provide lo $¢hools whilst helping raise funds as part of the Sustainability plan. STRUCTURE, GOVERNANCE AND MANAGEMENT The organisalion is a charitable company limited by guarantee, incorporated on 41h Decembèr 2017 (company number 1109318118nd registered 88 a charity {tharily number 11794091 on 181 August 2018.
SPORTS ALIVE NORTH WEST TRUSTEES, REPORT FOR THE YEAR ENDED 31ST MARCH 2024 The Govemlng Instruments und8r whl¢h the charitab18 company operates comprise the M8morandum and Artldes of Association dated 4th December 2017. Anyone ovgr the age of 18 can becomo a member. Th8 Charitls Board of Tru$lee$ are also its Directors. The Irusl8ès meet regularly and are responslble for the slr8tegi¢ direction and pollcy of the charitab18 company. The managers also attend these meetings bul have no voting rights. A s¢hem8 of delegation Is In place and day lo day responsibility for the provislon of the servlces rests wlth the managers, flnance and admlni$tration stsff. REFERENCE AND ADMINISTRATIVE DETAILS Nam8 Sports Allve North West 11093181 Company Number Charlty Numb•r R•gl$torad Offlc• 1179409 Adlam Park Actlvlty Centre Adlam Road, Fazakedey. Liverpool. Unltad Kingdom. LIO 1LG Dlr•¢torn S Corrfgan K Cosgrovo R Hudson E Mccoy L M¢Ginnes (Reslgned 2rd October 2023) (Appolnled * Octob8r 2023) Indepgndent Examlner Ying Huang ACCA LCVS 151 Dale Stwt Liverpool L2 2AH Bankern TSB POBox373 Leeds LS14 9GQ Slgned on behalf of the Board ol Tvu8tO08 L McGIHAerTfusfee Dat•:Z..&.1.10 124
SPORTS ALIVE NORTH WEST STATEMENT OF TRUSTEES, RESPONSIBILITIES Company law requlres the ITUStees to prepare financial statements for each financlal year whith give a true and fair VI of the stat& of affairs of the charitable company as at the balance sheet date and of ils Incoming resources and application of resources, includlng income and expenditure, for the financial period. In prepaTing those financSal statsment$, the trustees should follow best practice and: $ele¢t suitable ac¢ounting policies and then apply th&m consistently,. observe the methods and pdnclple In the Charttles SORP,. make judgements and estimates that are ffjason8ble and prudent; prepare the financial statements on tho going concem bas18 unlass rt Is Inappropriat6 to pre$um& that th8 company w511 continue as a golng concem; slate whelh8r applicable accountlng standards have been follow8d. subj8GI to any malerlal departuré dlsclosed and explalned In th8 financlal statements. The Trustees are responslble for maintaining proper accounting records whlch dlsclos8 With reasonable 8ccur8cy al any tim8 the financial position of tha charllablg company and to enable them lo ensur8 that th8 financlal statements comply with th& Companl8s Act 2006. They ar8 also r6sponsible for safeguarding the assets of the ¢haritable company and hence for laklng reasonable steps for Ihe prevention and deleclion of fraud and other irr8gulari118S. The financial slalements have t*en prepared in accordance with tho charity's trust deed, the ChaTllies Act 2011 and Accounting and Reporting by Charities.. Stslemenl of Recommended Pracllce appllcable to charllies preparlng thelr accounts In accordance wlth the Flnanclal Reporting Standard applicable In Ihe UK and Republic of Ireland publlshed IFRS 1021 (effective 1 bl January 20191. By Ordèr of the Board MCGInneru•tfj• Adlam Park Activity Centre Adlam Road Fazakerley Liverpool L10 ILG Date.. .2.&././o. J.2.u.............
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF SPORTS ALIVE NORTH WEST I report on the accounts of the charitable company for year ended 31st March 2024. which are set out on pages 10 to 24. The Iruslees (tho are also th& directors of the Company for the purposes of company law) are responsibl6 for the preparallon of the accounts. The tfustees consider that an audit is not required for this period under section 144(2) of the Charities Act 2011 Ilhe 2011 A¢tl and that an Independent examination 1$ needed. 11 is my responslblllty to: examlne the accounts under section 145 of the 2011 Act, to follow the procedures laid down in the general Direcllon8 given by the Charity Commission (under section 145151{bl of the 2011 Act. and to slalo whether partlcular matters have come to my attentlon. ectiv8 Iruste8s and miner s of Inde mln endent My examlnauon was carded out In accordanc8 wllh general dlrectlon$ glven by the Charfly Commlsslon. An examinallon Indudes a revlew of the accounllng records kept by the charity and a comparfson of the accounts presented with those records. It also Includes consideratlon of any unusual Items or dlsclosures In the accounts. and seeking explanations from the Irusle&s concernlng any such matters. The procedures undertaken do not provide all the evidence that would be rèqulred Sn an audit. and consequently no opInn Is glven as lo whether th• a¢¢ounts present a 'tnJ• and falr, an¢J the report 18 limlted lo those matters set out In the statem1 b&low. In connecllon with my examlnallon, no matter has come to my attenlion.. {1) which gives me reasonable cause lo b8li8ve that In, any material respect. the requiremenis.. lo keep accounting records In accordanpA with secllon 386 of the Companies Act 2006: and to prepare a¢Unts which accord with the accounllng records and c¥)mply wslh the aecounling r8qulremenls of section 396 of Ihe Companles Act 2006 and wlth the methods and prfnciples of the Slat8menl of Recommended Practice: Accounting and Reportlng Chartties have nol been met- or (2) to which. in my opinion, attention should be drawn In order to enablè a proper understanding of the accounts to be a¢he(l. Name: Ylng Hvang Relevant professional qualffication or body.. ACCA Address: Glo LCVS 1 $1, D le Streèt, Liverpool, L2 2AH Datgd..
SPORTS ALIVE NORTH WEST STATEMENT OF FINANCIAL ACTIVITIES UNCLUDING INCOME & EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 313Y MARCH 2024 Notes Unrestrlctèd Restrlcted Fund8 Fund8 2024 2024 Totsl Funds 2024 Totsl Fund8 2023 Income and •ndowm8nls from.. Donations and legacies Charitable aclivilies 10,518 206,121 10,518 1,553 354,145 391,379 3b 140,024 Total Incomo 218,639 140,024 364,663 392,932 Expondlturo on: Charltable 8Ctlvllles 201,598 153.362 354.960 311,942 Totsl expgndlture 201.598 153,362 354,960 311,942 Net Incomol {exp8ndlturel. nel movomont In funds 15,041 (13,3381 1,703 80,990 Total funds brought forward 9.10 170,012 102.659 272,671 191,681 Total fund8 ¢arrl&d forward 8-10 185,033 89,321 274,374 272,671 The notes on pages 12 to 24 fomi part of these accoun18. I the above amounts r8late to contlnulng acllvllles of th8 tharitsb company. 10-
SPORTS ALIVE NORTH WEST BALANCE SHEET AS AT 31ST MARCH 2024 Company Number 11093181 Notes 311t March 2024 31•1 March 2023 Flx•d a8$•ts Tanglble fixed ass8ts 130,605 112,772 Curront ass•t6 Debtors Cash at bank and In hand 2,037 145,362 17,559 144,139 147,399 161,698 Current Ilabllltles Greditors.. amounts falllng due within one year 13,630) (1.799) N•1 ¢urr•nt a88•t8 143,769 159,899 Total a880ts1oss current Ilabllltle• 274,374 272,671 Fund8: Unreslrlcted funds Restrlcled fvnd8 185.053 89,321 170,012 102.659 8.10 274,374 272,671 These flnanclal ststem&nts have been prepared In accordanr wlth tho Flnanclal ReportltvJ Slandaid appllcable In the UK and R&publlc of Ireland IFRS102). These accounts have been preparod in accordance with the provlslons appllcable lo small companies 8ublecl the small companies, regime and in accordance with FRS102 SORP. For the pertod Covered by these accounts thé company w88 entitled lo exempllon under section 477 of the Companies Act 2006 relallng to smam ¢omp8nie$. No members have required the company to obtain an audit of 11$ a¢counts for the p&riod In question in accordance wlh section 476 of the Companies Act 2006. The trusl888, who are the dlrectors of the company. acknowledge thelr responslbllity for complWng with the requirements of the Act with resp&cl lo accounting records and the preparallon of Ilnandal statements. Approved by the Board on ... //o/L.......... and signed on their behalf by: L McGlnne Date: z.*I./j.2.V 11
SPORTS ALIVE NORTH WEST NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2024 1. Llmltad Llablllty The Charity is a company limited by guarantee. Each member's li8bllily Is limited lo £10. 2. Accountlng Pollclos Ba815 of accountlng The accounts have beèn pffjpared under the historical cost convention with Items recognlsed at cost or Iransactlon Val unless otherwise slated In the relevant nol8lsl to these accounts. The financial statements have been prep8red In accordance With the charfty's Irust deed, the Charities Act 2011 and Accounting and Reporting by Charities.. Statement of Recommended Practice applicable lo charities preparing their accoun18 in accordance wlth the Flnanclal Reporting Standard applbcable in the UK and Republic of Ireland publishad IFRS 1021 leffeclive 1•l J8nuary 20191. The accounts are prepared In slerllng. whlch is tha functional ¢urrfrncy of the charity. Monetary amounlg In these flnandal statements are rounded to the nearest £. The Charity has tsken 8dvanlage of the provisions in the SORP for Charltie8 applying FRS 102 Update Bulletin 1 not lo prepar8 a Stslement of Cash Flows. Golng concorn Al the time of approving the accounts, the Injslees have a asonable expectatlon that the charllable ¢ompany ha5 adequate reserves to continue In operational exisl6nc8 for the foreseeable future. Thus, the Iruslees contlnue lo adopt the golng conc&rn basis of accounllng in preparing the accounts. Fund accountlng Unrestricted funds are the chartty's free reserveg avallable for the trustees lo apply In accordance with the charitable Company's charitable oblectives. Re8lTlcted funds are sublect tt) spedfic restrictive ¢ondltion$ Imposed by tho donor. All reslrlcted funds are aOUnted for as restrlcted Incom8 and expondlture for th8 purpos88 18 charged to the fvnd. In¢omo rKognltlon All Income is recognl$ed once the Charity has entiuement to the Inwmo, there is sufficlent cert8lnty of recelpt and so It15 probable thal the Income wdl be recelved, and the amount of income receivable can be measured rellably. Donalions and legacle8 compri8e ol donatk)ns and general grants whlch are r8cognls&d In the accounts when recelved, vllh the exception of known legades whl¢h aro accounted for when thelr recelpl is certain. Income from charitsble actrvilies Is recognised on an accrual'$ ba$ls except for grants receivable, whl¢h are re¢ognlsed Expendlturo ro¢ognltlon Llabllities are recognised as soon as there is a legal or constructive obligation commStting the charitable company to that expenditure. il is probab that settlement will be required and the amount of the obligation can be measured reliably. 12-
SPORTS ALIVE NORTH WEST NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 313T MARCH 2024 All expenditure is accounted for on an aexrual basis. All expenses, including support costs and governance costs, are allocated or apportioned lo th& appll¢able expenditure headlngs in the Slat8m8nl of Financlal Aclivilies. Supwrt and govemanc8 costs are applied lo unreslrlcted funds unless specifically included in the reslricllons, as spectfied by the donor. Expenditure on charitabl& activities Telates to the operation of the charity comprislng of dir8cI charitable expenditure lo meet the objectives of the Charitab company. Support and govemance costs relate to the management and operation of the organisatlon and also compliance with constitutional and slalulory requirements In produclng the annual report. These ar8 dealt with in the Statement of Financlal Actlvi1185 when payment has been approved by the charitable company. Flxed Assèts Capital expenditure staled in the balance Sheet al cost léss accumulated depreciation. Depreciatlon 18 provided lo vKite off the rthl of each assel ovor its exp8cted useful Ilfe 8$ below.. Fixtur88 and Fittlngs Leasehold Improvemenls Motor Vehicle 33.33% per 8nnum strabghl Ilne basls 25 years 10% pgr annum slrak3ht lin8 ba81s Cash and cash equlvalents Cash and cash &qulvalents Include cash in hand, deposlls held at call wlth banks, olh8r short-term liquid investments with Original malurilies of three months or 1888, end b8nk overdrafts. Flnanclal Instruments The ¢hanty has elected to apply the provlslons of Section 11 'Bask Flnanclal Inslfumenls, 8nd Se¢tlon 12 '01her Flnancial Inslrumenls Issues. of FRS 102 to all of its financlal in81rumenls. Flnancial Snslrumenls are re¢ognlsed in the charivs balance sheel when the charlty becomes party lo Ihe contractual provislons of the instrument. FSnanclal assets and liabilities are offset, with the nel amounts presented In the fln8nclal $lalemenls. when Ihere is a legally enforceable right to set off Ihe recognlsed amounts and ther& is an intention to Settle on a not basis ty to reali$e the 88sel and $8tt10 the liabillty simultaneously. Baslc flnanclal a880ts 8asic financial assets. whlch Include debtrrt and cash and bank balan$, are initially measured at transaction Pflce Includlng Iransacllon costs and are subsequently carrled at amortised cost using Ihe effective interest method unl85S the arrangement constilules a financing transaction, where the transaction is measured at the present value of the future ceipts discounted at a market rate of interest. Financial assets dassifled as receivable wtthln one year are not amortlsed. Baslc flnanclal Ilabllltles Basic financial liabilities, including creditors and bank loans are initialtyi recognised at transaction price unFess the arrangement conslilutes a financing transaction, where the debt instrument is measured al the present value of the future receipts discounted al a mark8t raté of interest. Flnancial Ilabillties classrfied as payable within one year are nol amortised. 13-
SPORTS ALIVE NORTH WEST NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2024 Debl instruments are subsequenuy carried at amortised cost, uslng the effective interest rate method. Derecognitlon of flnanclal liabilltles Flnancial li8bililie5 are derecc•3nl$ed when the chaiiiys contractual obllgatlon8 expire or are discharged or cancelled. TaxatloD Income and galns are exempl from taxation as they are receSv6d and applied for charflabl purposes only. The charitable company benefits from various exernptions from laxallon afforded by tax legislation and are nol liable lo corporation lax on Income or galns falllng Ihln those exemptlons. Crltl¢al occountlng ostlmatO8 and }udg8ments In the appllcallon of the ch8rlty's accounllng pollcles, the trustees are requlrod to mak& ludggments. esllmates and assumptions about the carrying amount of assets and liablllli8S that aro not r&adlty apparent from other sources. The esllmal85 and assoclaled assumpllon8 are based on hlsloiScal experience and other factors that are consldered to bo relevant, Actual results may differ from these estimates. Th8 eslimales and underlylng assumpllons are reviewed on an on*olng b8$ls. Revisions lo accounting esllmates are recognised in the perlod In whlch the estimate Is revised where the r&vI8h)n affects only that perlod. or in the period of the revlslon and future perrods where the revIsn affects both Cuffenl and future perlods. 3. Income and •ndowments Irom: Unr•strl¢tod Rostrlcted Funds Fund8 2024 2024 Total Funds 2024 Total Funds 2023 a. Donatlon• and l•gacl Donations General grants 9,818 7C(I 9,818 71x1 1,553 10,518 10,518 1,553 Income from donations and leg8cie8 in 2023 related wholty to unrestrt¢ted fund8. 14-
SPORTS ALIVE NORTH WEST NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 319T MARCH 2024 Unrestrlctod Restrlcted Funds Funds 2024 2024 Totsl Funds 2024 Total Funds 2023 b. Charltable actlvllles 23 Foundation Children in Naed Coball Communlty Fund Contract and sales Income Duchy of Lancaster Benevolent Fund Duke of Edlnburgl's Award Eleanor Ralhbone Charitable TrLbsI Football Foundayon Hlgh Sheriffs Trust John Moor6s Foundalron Knowsley Hollday, Aclivitles and 2.500 9,783 3,000 184.903 29) 250 2C6,121 1,400 2.273 4,000 189,805 1.4 2.273 7.169 84,315 2,500 6.500 16.760 6.500 16.760 Knowsley MBC Youth Communlly Fund LCVS Communlly Imp8cI Fund LCVS Holidays Activity and s.0 1,500 2,400 7,550 Liverpool Clty Councll Noths Gr6en Youth Grant Local N¢lghbourhood Fund Merseyslde Energy Recovery Llmlled Mpac Mpac Eat to Meot Nallonal Lollery Communty Fund National Loll¢ry Communlty Fund (Millon Hours Fund) One Knowsley One Knowsley- Hollday Acllvllles and Food One Knowslèy Snap Onward Communlty FurKI Pllch hlre Postcode Lottery Room hore Sutton Croft Holiday. ActiVbtl88 and Food Torus Foundallon Youth Dlvlslon Fund 14,000 3,617 2.OC(I 13,000 6,000 14,000 3,617 2.000 13,000 6,000 23,532 41.026 41.028 8,648 8,648 1.500 21,634 2,350 1,915 6,031 24,975 702 2.650 16,316 7,000 500 3.900 7,000 500 3,900 4,620 206.121 140.024 346,145 391,379 InGome from Qharitable acttvities in 2023 comprised £191.636 unrestricled funds and £199,743 restricted funds. 15-
SPORTS ALIVE NORTH WEST NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 318T MARCH 2024 4. Expendllure on charltable actlvltl Dlroct Support & Charitable Govomance Expèndlture Costs Totsl Total 2024 2023 To provide r8cr8ation facilitie$ for sport$ eoaching, improve good health and well being 178,034 176.926 354.960 311.942 . Analysed as follows.. 2024 2023 Direct ¢h8rlt8ble expendlture.. Staff salarles cost8 Pension Resources Activities and Irlps Sessional cos15 Activities equipmgnt Equipment hire Food Food for van Rent Motor expenses Travol expenses DBS Fees 67,502 1.011 10.267 17,951 28,208 8,480 26.150 10,150 65,912 810 25,070 3,712 39.715 2,613 21.112 644 11,862 1,773 482 716 3.262 178,034 175,428 16-
SPORTS ALIVE NORTH WEST NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 318T MARCH 2024 2024 2023 Support & Govemance ¢08ts.' Stsff sa18ries wsts Pension Other staff costs Staff training Computer costs Cleanlng Insurance Intemel. l818phone and mobile phones Advertlslng and promotlon Legal and professional Printing, postag8 and ststsonery Rep8ir8 and Malntenance Ullllties costs Sundrles Subscriptions Bank charges Bad debts wr1tt8n off Los8 on dlsposal of fixed assets Payrdl fe8s Flnance support Accountancy fees Depreclalion charge 115.665 2,494 2,529 2.208 1.575 4,884 3,224 9.065 450 9,320 481 10.916 5.262 418 91.481 1,896 1,717 4,100 3.492 3,622 4,934 2,472 1,653 4,755 2,859 4,640 377 20 165 329 634 240 1.265 5,947 507 910 1,200 5,086 176,926 136,514 Total oxpondlture on charltablo actlvlt188 354,960 311,942 £154,095 {2023'. £124.332) of the above expenditure relate$ lo reslrf¢ted fundlng. b. Staff Co818 2024 2023 Gross salarfes and wage$ Social 56cuTily costs Pension Co818 173.832 9.335 3.505 149.959 7,414 2,726 186.672 160.099 PartlculaTS of employees: The average number of employees during the year 7.8312023.. 7.42), and calculated on the basis of full-time equivalents, was as follows.. 2024 2023 Charltable activllles No employee received 8mlumenls of more than £60.000 during the year. 17-
SPORTS ALIVE NORTH WEST NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 318r MARCH 2024 One Iruslee L McGinn8s is part of the remunerated for their services and is Included in the above number of employees. Katie Cosgrove a Iruslee was relmbjrsed £ 240 for the costs relatlng to accounts software Fre&agenl. 5. Tanglble flxed assets Flxtures and Flttlngs L•4$¥hold Improvem•nts Motor Vohlclo Total Cost Balance al 151 Aprll 2023 Additions during the year Disposal 6,186 113,402 16.109 119,588 8,000 24.109 1-1 {1,520) 11,520> Balan¢e at 31•1 March 2024 4,086 129,511 8,000 142,177 Accumulated Dopreclatlon Balance al 1$1 April 2023 Charge for the year 3,792 1,304 11.191} 3,024 4.643 6,816 5,947 1.1 {1.191) Balance at 3141 Mar¢h 2024 3,905 7,667 11,572 Net Book Valu• at 31•1 March 2024 761 121.844 8,000 130,605 N61 Book Value at 3111 M8rch 2023 2,394 110,378 112,772 8. D•btor8 2024 2023 Trade deblors 2.037 17.559 7. c11t0r*. amounts falllng due wlthln one y•ar 2024 2023 Accruals 3,630 1,799 18-
SPORTS ALIVE NORTH WEST NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2024 Analysls of not assets tWO•n funds 2024 Tanglble Flxgd Assots Not Curronl Assets Total Unre$trlct•d Funds General Fund 51,911 133.142 185.053 R8strlcted Funds Duchy of Lancaster Benevolent Fund Duke of Edinburgh's Award Football Foundalion Knowsley Holiday, Activitie8 and Fo¢>J Mer86yside Energy Recovery Limited Sutton CToft Hollday. Act6vitle$ arKI Food 1.400 5.658 1,400 5.658 78,694 226 824 78.694 226 824 2,519 2,519 78,694 12,627 89.321 Total Funds 130,605 143,769 274,374 2023 Tanglblo Flxod Assgts Nat Currenl A$8018 Total Unrestrlctod Funds General Fund 30,218 139.794 170,012 Restrlcled Fund• 23 Foundallon ChSldren In Need Cobalt Communlty Fund Duke of Edlnburgh's Award Football Foundation Know$ley Snap LCVS Communlty Impad Fund Mpac One Knowsl8y- Hollday Acllvitles and Food Onward Communlty Fund 550 550 487 3,000 8,827 82,067 1,350 2,400 2,200 2,063 1,715 487 3.000 6,827 82.067 1,350 2.400 2,200 2,063 1,715 82,554 20,105 102.659 Total Funds 112,772 159.899 272,671 19-
SPORTS ALIVE NORTH WEST NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31sr MARCH 2024 9. UnrestrICt Funds Movoments In tho yoar Incomo Expendlturg Reser¥es at beglnnlng of year Resarrfes at •nd of year 2024 Gener81 Fund 170.012 216.639 (201,598> 185,053 Movements In tho year Income Expendlluro Reserv•8 al beglnnlng of year Reserv08 at ond of year 2023 General Fund 164.741 193.189 (187.918) 170,012 General Fund is u86d lo finance the charlt8bl• company's general acllvlll&s as outlined In the Tru$lees' Report. -20-
SPORTS ALIVE NORTH WEST NOTES TO THE FINANCIAL STATEMEKfs FOR THE YEAR ENDED 31ST MARCH 2024 10. R8strl¢tod Funds Movomgnts In tho yo•r Income Exp8ndlture Reservos at beglnnlng of year Reserves at end of yoar 2024 23 Found81ion Children In Need Cobalt Community Fund Duchy of Lancaster Benavolent Fund Duke of Edlnburgh's Award Eleanor Ralhbone Charitable Twst Foolball Foundatlon John Moores Foundallon Knowsley Hollday, Activltles and Food Know$ley MBC Youth Communlly Fund LCVS Community Impact Fund LIv6TpooI Clly Councll Norrls Green Youth Grant Local N8ighbourhciJd Fund Mer$8yslde Enfrrgy R&VOry Mpac Mpac Eat lo M8et National Lottery Communlty Fund National Lottery Community Fund (Millon Hours Fund) One Knowsley - Holiday Actlvllies and Food One Knowsley Snap Onward Community Fund Sutton Croft Hollday. Actlvlll8s end Food Torus Foundation Youth Division Fund 550 487 15501 (4871 (3,2501 250 1,400 2,273 4,000 1,400 5,658 6,827 (3,4421 (4,0001 (3,373) {6,500) 116,534) 82,C67 78,694 6,500 16.760 226 5.000 {5,000} 2.400 1.500 {3,900) 14,000 3.617 2,000 13.000 6.000 41.026 (14,000) {3,617) 11,178) (15.200) 16.000) (41.026) 824 2.200 8.648 18,648) 2.063 1,350 1,715 12,063) 14,000) 11.715) 14,481) 15001 (3,9001 2.650 2,519 500 102,659 140,024 1153,362) 89.321 21
SPORTS ALIVE NORTH WEST NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2024 Movements In the year Income Expenditure R•8erves at bgglnnlng of yèar Reserves at gnd of yoar 2023 23 Foundation Blg Local Trust Children In Need Cobalt Communlly Fund Duke of Edlnburgh's Award Football Foundation Hlgh Sherlffs Trust Knowsley Snap LCVS Communlly Impact Fund LCVS Holidays Actlvity and Food M8yors Inclusive Grovhh Fund Mayoral Neighbourhood Fund Mpac One Knowsley One Knowsley - Hollday Acllvilies and Food Onward Community Fund Poslcode Lottery Youlh Dlvl8lon Fund VRP Sports, Arts & Culture 2,500 {1,950} {2,3571 119.504) (1,0881 13421 (2,2481 {2,5001 (1.0001 550 2.357 10,208 9.783 3,000 7.169 84,315 2,500 2,350 2,400 487 3,000 6,827 82,067 1.350 2,400 7,550 (7,5501 (1,416) (10.0001 {21,332) 11,500) (20,335) 1200) {24,975) 14,620) 11.107) 1,416 10,000 23.532 1,5 21,634 1.915 24,975 4,820 2,200 2,063 1,715 1.107 26,940 199,743 (124,0241 102,659 Th83e are monles glven to the charitable company to be 8pent at the di8cr8tlon of th8 Board of Trustees for Specific charitab18 purposes. 23 Foundatlon - Contribution towards sports PTojecls for young people in the Everton area and lo engage them in physlcal acllvitles keeping contact with local eommunlli8s and in previous year towards Sports Equlpment. Blg Locol Trust- Conlrlbutlon towards Northwood Junlor Club Chlldrgn In Neod- Contribution for youth provision and staffing for Everton Junior club, Cobalt Cornmunlty Fund- Contribution towards th8 'Sports and Healthy Eallng Project, Duchy of Lancastor 88n6volènt Fund- Contribution towards to the support on ourjunlor and senior project in Everton. Dukè of Edlnburyh's Award - ContrIbuOn towards youth actlvlU88 Eloanor Rathbon8 Charltabl8 Tru$t- Contribution towards sports and wellbelng actlvltles for girfs in Everton and Tuebrook. Football Foundation - Contribution tthvard8 refurbishment of Iwo exl81ing football pitches at Adlam Park Sports Pavilion. -22-
SPORTS ALIVE NORTH WEST NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2024 Hlgh Sherlffs Trust-- Contribution towards indoor activities during Ihe winter months allowing for enrichment and education in a safe wami &nvir(Inment. John Moores Foundatlon - Contributwjn towards our Social prescriber salary for 3 years. Knowsley Hollday, Actlvltl6s and Food . Contribution towards hall-terms and summer holidays for a¢livilies and food for young people Knowslfry M8C Youth Communlty Fund - Conlribullon towards 6 months for our Klrkby Junlor Prolect. Know$l¢y Snap - Contribution towards half-tem8 and $ummer holidays for acllvitl6s and food for young people in the Knowsley ar8a. LCVS CommunSty Impa¢t Fund -_ To support on our Tuebrook Junior project with staffing and resources. LCVS HolIda Actlvlty and Food- Contrlbulon towards Actlvltles & Food. Llverpool Clty Councll Norrl8 Green Youth Grant- Contribution toward$ to Support outreach sessions for young peopl8 within tho Norris Green. Local Nfrlghbourhood Fund- Conlribution to sport S88sw)ns and young people healthy food Mayorty Incluslve Growth Fund- CCtrIbUtIon towards ral$lng awareness of hat8 crfme with young people. Mayoral Nelghbourh¢)od Fund- Conlrfbulion toward$ the 'Sports and Healthy Eallng Project. Mpa¢- Contrfbullon towards half-lemis and summer holiday8 for acllvltles and f¢)od for young peopl8 in the Llverpool area. Mpa¢ Eat to Meet- Conlribullon towards haw tem food for young people Morseyslde Energy Ro¢ov•ry Llmltod - Contribullon towards 12 months for Klrkby Junior Projecl. Natlonal Lottery Communlty Fund- Conlribullon towards 'access wlthout Ilmits. prolect. Natlonal Lottery Communlty Fund {Mlllon Hours Fund) - Conlrfbution towards stsff $818ry and resources On8 Know$ley- Contribution towards Kirkby Young Persons Programme One Knowsley . Hollday Actlvltles and Food - Contribution towards half-terms and summer holidays for a¢tivili8s and food for young peopl& in the Knowsley aTra. Ono Knowsley Snap - Contribution towards half-leS and summer holKlays for aclivilles and food for young people in the Knowsley area. Onward Communlty Fund - Contrlbution towards supportlng food r&slllenc8 in Commun1*$ durlng a challonging 8conomlc p8riod. Po8tcode Lott•ry- Contribution towards staff salaries cost. Sutton Croft Hollday, Actlvltles and Food . ContrlbulK>n towards half-term8 and summer holidays for activitses and food for youn9 people. -23-
SPORTS ALIVE NORTH WEST NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31BT MARCH 2024 Torus Foundatlon- Contribution towards to support with food resources in our Everton Junlor project. Youth Dlvlslon Fund - Contribution towards a summer prcNJramme based In Klrkby for children and young people. who reside In aNI around the surrounding arèas. VRP Sports, Arts & Culture- Conlribullon towards delivering sports. arts and culture sesslons lo vulnerable young people from th8 local communlly 11. Loas• Commltmgnts The charSlab16 company18 currently under negottatlons wlth Lfverpool Clty thnGII r8gardlng a new lease agreement or 8cquirlng th8 bullding. 12.Contlng•nt Llobllltle• The Charitable Company dld not have any contingont li8bllS116$ 8131•tMarch 202412023: nono). 13. Relat•d Party Transactlons Katie Cosgfove a Iruslee was reimbursed £ 240 for the costs relatlng to a¢counl8 sofare Freeagent durlng the year whlch rgqulr8 di5dosure {2023: none). 14.Guarant8es As al 31* March 2024, 4 m8mbers had glven a guarantee of £10 each In the &v•nl of the charllable company windlng-up., lolal.. £40. (2023.. 4 members £40) -24-