Docu&gn Envdope ID.. OSE¢75CA-AC19-401A-9494-2DAA1685CCgE SPORTS ALIVE NORTH WEST ANNUAL REPORT & FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025 Company Number: 11093181 Charity Number: 1179409 DttJsign Envelope ID.. OSEC7SCA-AQ19-401A-9494-2DAA1665CCgE SPORTS ALIVE NORTH WEST CONTENTS Page Trustees, Report Statement of Trustees, Responsibilities Independent Examiner's Report 10 Statement of Financial Activities Balance Sheet 12 Notes to the Financial Statements 13 Docuslgn Envebpe ID.. 06EC75CA-AC1g401A-9494-20AA1665CC9E SPORTS ALIVE NORTH WEST TRUSTEES, REPORT FOR THE YEAR ENDED 31ST MARCH 2025 The trustees are pleased to present their report for the year ended 31 St March 2025. The financial statements have been prepared in accordance with the charity's trust deed, the Charities Act 2011 and Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financia Reporting Standard applicable in the UK and Republic of Ireland published (FRS 102} (effective 1$1 January 20191. OBJECTIVES AND ACTIVITIES Sports Alive North West has been recognised locally and nationally since 2010 as a leading provider of a variety of quality programmes for young people across Liverpool. As an organisation we continually strive to offer children and young people a service that reflects their interests and needs, enabling us to build positive relationships and strong foundations for long term cornmunity engagement. We offer services that meet their needs and are flexible and responsive in developing services that are unique and lead the way, both in tenns of direct engagement and advocacy. Our offer was developed as part of a consultation process but can and does include delivery and support of local and citywide Youth Clubs, Youth Projects, 1 to 1 work, Detached Projects, Outreach Project, Sports Programmes and Activity Sessions. These programmes are developed with the community, for the community and each programme is designed specifically to meet the interests and needs of those we wish to engage. In August 2018 Sports Alive were awarded Charity status (charity number 1179409). The intention is for Sports Alive services to help young people achieve a strong sense of belonging through,. Supportive relationship5 Young people need supportive relationships with people they trust to help them develop their values and judgement, learn from experience, take responsibility, and manage pressures. All parts of society will promote this by.. Building strong communities - that have a strong stake in the lives of their young people and in which young people feel 2 Strong sense of belonging, can socialise safely with their peers, enjoy social mixing, experience spending time with older people, and develop relationships with adults they trust; Providing early help to inspire, support and protect those young people, particularly the most vulnerable and disadvantaged, who need more help than their families or communities are able to provide, or whose family situation puts them at risk Strong ambitions- Young people have energy and enthusiasm to shape and change the world in innovative and exciting ways. Young people will form their own ambitious and pragmatic goals to.. Succeed in learning and work understanding the value of education and committed to developing their skills for employment . Live safe and healthy lives - having the confidence and resilience to make informed decisions and manage risk,. and . Be active in society taking the initiative and demonstrating leadership to make a positive contribution to local communities and the wider world, with public and media recognition of their achievements. The work Sports Alive undertakes can be broken into three interlinking areas. Youth Work, 1 to support and Sports Programmes. Sports Alive work with young people in various ways Centre Based Youth Work Sports Alive offers various open access ￿ntre-ba$ed activities in a variety of settings across Merseyside. We can give young people a safe environment to socialise, develop and learn new skills. Our open access centre-based activities offer young people various activities, the traditional youth centre activities such as pool, table tennis, games and arts and crafts. These activities give the young people and youth workers opportunities to build relationships which enables us to get to know the young people and identify their needs. We can educate the young people in an informal way through challenging their opinions, values and beliefs around different issues. D￿Sign Envelts￿ ID.. 06EC75CA-AC19401A-94942DAA1665CC9E SPORTS ALIVE NORTH WEST TRUSTEES, REPORT FOR THE YEAR ENDED 31ST MARCH 2025 We are then able to develop group work sessions with the young people where we can educate them on various issues affecting them such as health issues, gun and knife crime, emotional wellbeing etc. We are able to offer Ihem sessions around other life skills such as cooking on a budget, job skills. During all our sessions we offer different sports activities to young people. Sport is a way of young people improving their health and wellbeing. We believe sporting activities are a keyway of engaging young people and we can use sports as a way of building relationships and challenging young people. We are about supporting the development of young people and to that end we actively involve them in running and decision making with the centre. Sports Alive work with children aged 8-12 in Junior sessions, these sessions are open aC￿sS play sessions. We feel it is important to work with Junior age range as it helps us to get to know the children from when they are young and in doing this, we are able to get to know the children and families and develop long term relationships. This is so important to work in an area long term. The senior age range we work with is age 12-24. Detached Youth Work including Street Sports & Games Team In its purest form, detached youth work is a form of street-based youth work provision, which operates without the use of a centre and takes place where young people "are at. both geographically and developmentally. Sports Alive detached teams will use the local needs analysis, infomiation from young people, other agencies and the wider community in order to target the delivery of the youth work. The teams will focus on working with young people and adults lo promote community harmony, and to meet the need5 of the young people in a street-based setting. Through doing detached youth work we can get to know the communities we are working in. We work in partnership with other agencies such as the police, housing providers, other youth organisations, local community organisations, local councillors and many others to gather information about where young people are hanging around, and if they are identified to be causing ASB. This helps us to identify areas that need youth work. Public Benefit Statement In considering the objectives and activities, the trustees have considered Charity Commission guidance on public benefit to ensure that the organisation is meeting its public benefit requirements. For the public benefit to promote community participation in healthy recreation for the benefit of the inhabitants of Merseyside and the North West and in particular to promote organisation of sports coaching sessions in schools, youth centres and community centres., 2. facilities and ServI￿S for recreational, sporting or other leisure lime occupation in the interests of social welfare for the public at large or those who by reason of their youth, age, infirmity or disablement, financial hardship or social and economic circumstances, have need of such facilities and services., 3. the improvement and preservation of good health and well-being through participation in healthy recreation., 4. education, training and coaching courses which promote physical health and fitness. Health and fitness. DO￿$19n Envdope ID.. 06EC75CA.AC1W401K9494.2DA41665CC9E SPORTS ALIVE NORTH WEST TRUSTEES, REPORT FOR THE YEAR ENDED 31ST MARCH 2025 ACHIEVEMENTS AND PERFORMANCE Thi8 year the organisation has continued to grow and build on its performance across all areas. To start we secured a 5-year grant fund from Liverpool City Council of approximately £600,000 in unrestricted funding to support the running of our services in Liverpool. We have continued to secure several new grants allowing our reach to expand from not only a delivery point of view but also from a funder awareness side too. These funds are running alongside our main grants such as LCC and National lottery to provide young people with various activities, safe places and spaces and food. April 2024 seen the delivery of our Steve Morgan funded minibus. This has been a huge asset to the orgar)isation allowing us lo lake young people on more trips and reducing transport costs to the organisations leading to a stronger sustainability model. The bus has been used to support some of our partner organisations too. All centre-based sessions have continued to grow showing an increase in demand on services. The local young person social prescriber role has opened many doors for young people offering them many alternatives and has had a large impact on a number of young people's lives. The ha5 received positive feedback from both family and local schools. In December 2024 agreed work on the internal of Adlam Park lour Fazakerley sile and main base) started. This involved removal of wa115, improved kitchen for cooking projects, bigger play and youth space, gaming zone and new toilets. This all helped to improve space to allow more young people to access services and to also increase securityl safe guarding on the site. The organisation structure continues to grow resulting in expansion of the organisation from a strategic point but also from a delivery perspective. We have seen more positive feedback from local supporters, counsellors, funders and police elc. We are proud to pay the national living wage to all our staff and this year seen the introduction of a 'pay indicator system" this system allows us to monitor staff performance and will give staff the ability to take on paid additional duties or receive more pay due to positive performance. Each staff member of reviewed on a yearly basis. We continue to expand some services to new times and lo¢ations. Our 3G football pitches have maintained level of usage leading to more income and securitylsuslainability for services. 2024-25 like the previous year continued to see an extensive training programme with both volunteers and Staff members. These courses included Level 2 2nd 3 youth work courses, health and safety, first aid, safeguarding (variety of courses), Sexual Health training, Detached training, exploitation, funding training, leadership courses, IT Training, Data collection and many more qualifications. This help embed our newer staff team into the organisation and irnprove quality of seNices further. This is all in line with our adjusting plan to build the organisation and prepare staff for any challenge. In March of 2025, we conducted feedback surveys, in which 300/0 of all our young people completed thern. They were conducted via Microsoft forms, and our young people were encouraged to complete them on their personal devices where appropriate and also supported to complete the surveys using tablets provided by Sports Alive. We used slightly different wordings for different age groups. For example, Junior Groups (7- 11year olds) questions focused more on the direct impact of Sports Alive activities on happiness, health, and social connections whilst Senior Groups (12-18-year-oldsl questions included additional questions about awareness of risks, positive choices, motivation, community involvement, and volunteering activities. Here are some of the rosults. Docusign EnvelorE ID" ￿EC7SCA-AcI￿OlA-949*20￿4￿6SSCcsE SPORTS ALIVE NORTH WEST TRUSTEES, REPORT FOR THE YEAR ENDED 31ST MARCH 2025 Juniors Survey Data: 7 to 11 years olds were asked: How often do you attend Sports Alive Activities? (87°/ol Attended Sports Alive activities once a week. Impact on Happiness.. Do you feel happier after attending Sports Alive activities? Majority196.￿). Said they fell happier. How often do you participate in sporting activities every week? {600/0) participated at least once a week Perceived Health.. scale used from 3 to 10 (75 /0) rating their health between 8 and 10. Impact on Health Majority {960/0l feel healthier after attending Sports Alive activities. Making New Friends 188°h) have made new friends through Sports Alive. How often do you see your new Friends? 185 /0) see their friends from Sports Alive weekly or daily. Do you know where to go if you need help or support? 1920/0) Said Yes 80/0 answered "maybe.. Have you learned new skills since participating in Sports Alive activities? (92Q/ol said Yes Do you feel your relationship with your family has improved? (75 /ol said Yes Senior Survey Data: 12 to 18 years olds were asked: How often do you Attend Sports Alive Activities? 167 /0) attend weekly. Do you feel more positive since engaging with Sports Alive activities? 11000/0 Have you made New Friends since attending Sports Alive? 166.670/0) said Yes. Do you know where to go for help and support? (83.33 /0) Said Yes Do you feel like your skills have improved since attending Sports Alive? 83.33 /0. said Yes Has your relationship with family improved? 66.67 % said Yes Has your awareness of Risks increased since attending Sports Alive? 83.330/0 said Yes Do you feel you have made more positive choices? 83.33/. Motivation and Community Involvement 66.670/0 feel somewhat motivated about their future, 33.330/0 feel more involved in their community, 33.33°1o participated in volunteering activities. DoCu￿gn Envelor£1D.. fAEC75CA.Ac19401￿94￿2DA4l66Scc5E SPORTS ALIVE NORTH WEST TRUSTEES, REPORT FOR THE YEAR ENDED 31ST MARCH 2025 Conclusion We saw the expected differences between the age groups in some respects. We were pleased to see that our respondents felt happier after attending a Sports Alive activity and is a cause for hope in our mission to greater engage with the senior age groups. There was a greater awareness of choices and awareness of risks with many respondents stating they are more aware of risks associated with harmful behaviours and have made more positive choices since engaging with Sports Alive. There is an encouraging trend towards better motivation and community involvement with respondents generally feeling more motivated about their future and more involved in their community. It was encouraging to see some volunteer engagement in the older age group and we are keen to encourage more ofthis. Overall, we are very happy with the high engagement in our activities and the positive impact we are having on happiness, health, social connections, and personal development. FINANCIAL REVIEW Total income for the year was £498,401 (2024.. £364,663} of which £189,641 {2024.' £148,024) related to funding for projects upon which restrictions are pla￿d. Total expenditure for the year was £423,361 (2024.. £354,960), leaving a surplus for the year of £75,04012024.' surplus £1,703). At 31$1 March 2025 the charitable company's reseNes stood at £349,41412024'. £274,374) of which £94,24712024.' £89,321) represented restricted funds. RISK ASSESSMENT The trustees have conducted a review of the major risks to which the charitable company is exposed and where appropriate, systems or procedures have been established to mitigate the risks the charity faces. External risks to funding have led to the development of a strategic plan which will allow for the diversification of funding and activities, funding strands have become more competitive and redU￿d in availability. Internal control risks are minimised by the implementation of procedures for authorisation of all transactions and projects. Procedures are in place to ensure compliance with health and safety of staff, volunteers, service users and visitors to the premises. Standards are monitored both internally and externally lo ensure consistent quality of delivery for all operational aspects of the charity. These procedures are periodically reviewed to ensure that they continue to meet the needs of the charitable company. The organisation continues to seek support from larger funding grants to help increase sustainability planning and is in a review process around developing different areas of the organisations to attract different avenues of funding. Sports Alive still sub-contract Peninsula to help support us with all legal matters such as policies and any HR are concerns or questions we may have. This service also has an element of staff support allowing them to gain free advi￿ and counselling services. Due to the increase of work load the organisation now employees an operations manager to ensure risk management is reviewed and that staff are employed and trained suff1ciently. Docusign Envelope ID. ￿EC7se￿Ae1W401A.g4S4_2DAAI66SCCgE SPORTS ALIVE NORTH WEST TRUSTEES, REPORT FOR THE YEAR ENDED 31ST MARCH 2025 RESERVES POLICY It is the policy of the charitable company to maintain unrestricted funds, which 8re free reserves at a level to cover redundancy provision and three months, running costs should no further funding be received. As at the end of the financia5 year the unrestricted funds, totslled £255,167 less fixed assets of £48,542 leaving a balan￿ of £206,625. The charitable company requires £17,090 for redundancy provision and £59,661 for three month's running costs, (total £76,751). The trustees plan lo use the balance of unrestricted reserves to find a new building in the near future. Sports Alive are continuing to look for this building as It must be in the correct location for our delivery and sit within the aims and objectives of the organisation, and the continuation to provide projects and activities. PLANS FOR FUTURE Sports Alive are continuing to make good progress W￿th securing local grants and long-lerm funding. However, as per last year due to the demand on our services and the increase in need, we as an organisation will need to keep securing larger funding pots to help with the security of the organisation and ils provision. Our CEO and Chief of Operations ICOO) have produced a funding plan for 2025-26 meaning the organisalion will have many small and big funding grants along with an increase in networking plans and expansion into other locations. The organisation continues to seek for different sustainability models that can be used to help secure our work away from funding. We now have a plan endorsed by our trustees that will see the organisation spending funds on sustainability projects and items etc. This will happen over the next 3 years following a planning session mid next financial year. With the expansion of our work in the Halton area the trustees will consider the possibility of a cheshire linked charity to support delivery in cheshire or have a stronger focus on the Liverpool City Region (LCRI. The organisation over the last 3 years has built on ils volunteering programme and has seen the large impact that volunteers have on the organisation. The trustees have agreed to conlinue the volunteer programme and aim to increase volunteer numbers by another 25°/0 in the year 2025-26. The volunteers will also be given several accredited training courses to help with employability and may be given the opportunity to take on paid employment with Sports Alive, In 2024 we seen of our young volunteer5 become paid employees by the organisation. Part of this will see the introduction of Sports Alive very own "young leaders programme.. As demand increases on the seNices and Sports Alive continue to grow. The organisalions management team will aim continue strengthening our frontline services and support staff members further. We intend to increase staff hours further to help with demand and increase positions in the organisation, whilst maintaining good quality services. Due to the suC￿$S of 2024 in local schools, we will continue to grow this work and increase services around one lo one support for young people. These referrals come directly from local schools and strategic groups. Docusign Envtlope ID.. WEC75CA-AQ19-4O1￿g49￿2DAA1fj65¢c9E SPORTS ALIVE NORTH WEST TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2025 ST STRUCTURE, GOVERNANCE AND MANAGEMENT The organisation is a charitable company limited by guarantee, incorporated on 4th December 2017 (company number 11093181) and registered as a charity (charity number 11794091 on 1 $1 August 2018. The Governing Instruments under which the charitable company operates comprise the Memorandum and Articles ofAssociation dated 4th December 2017. Anyone over the age of 18 can become a member. The Charity's Board of Trustees are also its Directors. The trustees meet regularly and are responsible for the strategic direction and policy of the charitable company. The managers also attend these meetings but have no voting rights. A scheme of delegation is in place and day to day responsibility for the provision of the seNices rests with the managers, finance and administration staff. REFERENCE AND ADMINISTRATIVE DETAILS Name Sports Alive North West 11093181 Company Number Charity Number Registered Office 1179409 Adlam Park Activity Centre Adlam Road, Fazakerley, Liverpool, United Kingdom, L101LG Directors K Cosgrove R Hudson E Mccoy L McGinnes (Resigned 3rd March 20251 Ying Huang ACCA LCVS 151 Dale Street Liverpool L2 2AH Independent Examiner Bankers TSB PLC POBox373 Leeds LS14 9GQ Signed on behalf of the Board of Trustoes Do¢u5*n*d by.. COgCDfj4EA2B44FE. K Cosgrove- Trustee 03 Decernb8r 2025 Date: Do￿sIgn Envebp8 ID". O6Ec75C￿AQl￿o1A.g494.2D￿4l66SCcsE SPORTS ALIVE NORTH WEST STATEMENT OF TRUSTEES, RESPONSIBILITIES Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charit8ble company as at the balance sheet date and of its incoming resources and application of resources, including ncome and expenditure, for the financial period. In preparing Ihose financial statements, the trustees should follow best practice and.. select suitable accounting policies and then apply them consistently.. obseNe the methods and principle in the Charities SORP., make judgements and estimates that are reasonable and prudent., prepare the financial statements on the going con￿rn basis unless it is inappropriate to presume that the company will continue as a going concern., state whether applicable accounting standards have been followed, subject to any material departure disclosed and explained in the financial statements. The Trustees are responsible for maintaining proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The financial statements have been prepared in accordance with the charity's trust deed, the Charilies Act 2011 and 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 published {FRS 102) (effective 151 January 2019). By Order of the Board CQKD64EA2B44F2.. K Cosgrove- Trustee Adlam Park Activity Centre Adlam Road Fazakerley Liverpool L101LG Date.. 03 Dec*mber 2025 Dowwgn Envelope ID.. oeE¢75¢A-AC19-401A-94942DAA1665CC9E INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF SPORTS ALIVE NORTH WEST I report on the accounts of the charitable cornpany for year ended 31 $1 March 2025, which are set out on pages 11 to 26. The trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this period under section 144{2) of the Charities Act 2011 {the 2011 Act) and that an independent examination is needed. It is my responsibility to.. examine the accounts under section 145 of the 2011 Act, to follow the procedures laid down in the general Directions given by the Charity Commission (under section 14515llbl of the 2011 Act, and to state whether particular matters have come to my attention. Res ective res onsibilities of tmstees and examiner Basis of inde endenf examinerfs statement My examination was carried out in accordance with general directions given by the Charity Comrnission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a 'true and fair, view and the report is limited lo those matters set out in the statement below. Inde endent examinerfs statement In connection with my examination, no matter has come to my attention.. (1) which gives me reasonable cause to believe that in, any material respect, the requirements.. to keep accounting records in accordance with section 386 of the Companies Act 2006., and to prepare accounts which accord with the accounting records and comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice.. Accounting and Reporting Charities have not been met., or 121 to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Name: Ying Huang Relevant professional qualification or body: ACCA Address.. clo LCVS 151, Dale Stree( Liverpool, L2 2AH Dated.. 10 December 2025 U51AE92EBO4B8.. 10 [k￿LL41Qrn Envelope ID 06EC75CA-AC19-401A-9494-2DAA1665CC9E SPORTS ALIVE NORTH WEST STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME & EXPENDITURE ACCOUNTI FOR THE YEAR ENDED 31ST MARCH 2025 Notes Unrestricted Restricted Funds Funds 2025 2025 Total Funds 2025 Total Funds 2024 Income and endowmonts from". Donation5 and legacies Charitable activities 3a 3b 59.576 249,184 59,576 438,825 10,518 354,145 189,641 Total income 308,760 189,641 498,401 364,663 Expenditure on: Charilable activities 238,646 184,715 423,361 354,960 Total expenditure 238,646 184,715 423,361 354,980 Net incomel (expenditure), net movement in funds 70,114 4,926 75,040 1,703 Total funds brought forward 9,10 185,053 89,321 274,374 272,671 Total funds Carried forward 8-10 2SS,167 94,247 349,414 274,374 The notes on pages 13 to 26 form part ofthese accounts. All the above amounts relate to continuing activities of the charitable company. Docusign Envèlope ID.. 06EC75CA-AC19401Kg494-2DAA1665CC9E SPORTS ALIVE NORTH WEST BALANCE SHEET AS AT 31ST MARCH 2025 Company Number 11093181 Notes st 31 March 2025 31st March 2024 Fixed assets Tangible fixed assets 123,863 130,605 Current assets Debtors Cash at bank and in hand 11,255 218,396 2,037 145,362 229,651 147,399 Current liabilities Creditors.. amounts falling due within one year 14,100) 13,6301 Net current assets 225,551 143,769 Total assets less current liabilities 349,414 274,374 Funds: Unrestricted funds Restricted fLJnds 255,167 94,247 185,053 89,321 8,10 349,414 274,374 These financial statements have been prepared in accordance with the Financial Reporting standard applicable in the UK and Republic of Ireland {FRS1021. These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies, regime and in accordan￿ with FRS102 SORP. For the period covered by these accounts the company was entitled to exemption under section 477 of the Companies Act 2006 relating io small companies. No members have required the company to obtain an audit Df its accounts for the period in question in accordance with section 476 of the Companies Act 2006. The trustees, who are the directors of the company, acknowledge their responsibility for complying with the requirement5 of the Act with respect to accounting records and the preparation of financial statements. Approved by the Board on 03 D8￿mber 2025 and signed on their behalf by.. "￿￿￿E1È K Cosgrove- Trustee 03 De￿rnber 2025 Date: 12- Erwelopa ID.. 06EC75CA-AC19401A-9494-2DAA1865CC9E SPORTS ALIVE NORTH WEST NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025 1. Limited Liability The charity is a company limited by guarantee. Each member's liability is limited to £10. 2. Accounting Policies Basis of accounting The accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note{s) to these accounls. The financial statements have been prepared in accordan￿ with the charity'8 trust deed, the Charities Act 2011 and Accounting and Reporting by Charities: Statement of Recommended practi￿ applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland published (FRS 1021 (effective 1 $1 January 2019). The accounts are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £. 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. Going concern At the time of approving the accounts, the Irustees have a reasonable expectation that the charitable company has adequate reseNes to continue in operational existence for the foreseeable future. Thus, the trustees continue to adopt the going concern basis of accounting in preparing the accounts. Fund accounting Unrestricted funds are the charity's free reserves available for the trustees to apply in accordan￿ with the charitable company's charitable objectives. Restricted funds are subject to specific restrictive conditions imposed by the donor. All restricted funds are accounted for as restricted income and expenditure for the purposes 15 charged to the fund. Income recognition All income is recognised once the charity has entitlement to the income, there is sufficient certainty of receipt and so it is probable that the income will be re￿ived, and the arnount of income receivable can be measured reliably. Donations and legacies comprise of donations and general grants which are recognised in the accounts when received, with the exception of known legacies which are accounted for when their receipt is certain. Income from charitable activities is recognised on an accrual's basis except for grants receivable, which are recognised Expenditure recognition Liabilities are recognised as soon as there is a legal or Constructive obligation committing the charitable company to that expenditure, it is probable that settlement will be required and the amount of the obligation can be measured reliably. 13- Docusign Envdope ID. 06EC75CA.AC1W401A.949¥2DAA1865CC9E SPORTS ALIVE NORTH WEST NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025 All expenditure is accounted for on an accrual basis. All expenses, including support costs and governance costs, are allocated or apportioned to the applicable expenditure headings in the Statement of Financial Activities. Support and governance costs are applied to unrestricted funds unless specif cally included in the restrictions, as specified by the donor. Expenditure on charitable activities relales to the operation of the charity comprising of direct charitable expenditure to meet the objectives of the charitable company. Support and governance costs relate to the management and operation of the organisation and also compSiance with constitutional and statutory requirements in producing the annual report. These are dealt with in the Statement of Financial Activities when payment has been approved by the charitable company. Fixed Assets Capital expenditure stated in the balancE sheet at cost less accumulated depreciation. Depreciation is provided to write off the cost of each asset over its expected useful life as below.. Fixtures and Fittings Leasehold improvements Motor Vehicle 33.33°/o per annum straight line basis 25 years as the length of the lease 100/0 per annum straight line basis Cash and cash equivalents Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-lerm liquid investments with original maturities of three months or less, and bank overdrafts. Financial instruments The charity has elected lo apply the provisions of Section 11 'Basic Financial Instruments, and Section 12 '0ther 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 pri￿ including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction. where 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 re￿iptS discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised. 14- tkusign Envelo￿ ID.. c￿EC7SCA-Ac1g-4OlA.9494-2DAll68ScC9E SPORTS ALIVE NORTH WEST NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025 Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. Derecognition of financial liabilities Financial liabilities are derecognised when the charity's contractual ob5igations expire or are discharged or cance15ed. Taxation Income and gains are exempt from taxation as they are received and applied for charitable purposes only. The charitable company benefits from various exemptions from taxation afforded by tax legislation and are not liable to corporation tax on income or gains falling within those exemptions. Critical accounting estimates and judgements In the application of the charity's accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readiSy apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an on-going basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods. 3. Income and endowments from: Unrestricted Restricted Funds Funds 2025 2025 Total Funds 2025 Total Funds 2024 Donations and legacies Donations General grants 3,489 56,087 3,489 56,087 9,818 700 59,576 59,576 10,518 Income from donations and legacies in 2024 related wholly to unrestricted funds. 15- DotJJSion Envabpe ID.. 06EC75¢A.AC19.401A_9494_2DAA1865CC9E SPORTS ALIVE NORTH WEST NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025 Unre5trictod Restricted Funds Funds 2025 2025 Total Funds 2025 Total Funds 2024 b. Charitable activities Barclays Community Fund Cobalt Community Fund Comrllunilies Together Grant Contract and sales income David Lewis Association Duchy of Lancaster Benevolent Fund Duke of Edinburgh's Award DWF Foundation Eleanor Rathbone Charitable Trust Gosling Foundation Hermby Charitable Trust John Moores Foundation Knowsley Holiday, Aotivities and Food Knowsley MBC Youth Community Fund Knowsley Snap LCVS Community Impact Fund Liverpool City Council Norris Green Youth Grant Liverpool City Council Winter Fuel Local Neighbourhood Fund Merseyside Energy Recovery Limited Mpac Mpac Eat to Meet National Lottery Community Fund (Kirkby Youth) National Lottery Community Fund National Lottery Community Fund (Millon Hours Fund) One Knowsley- Holiday Activities and Food One Knowsley Snap Onward Community Fund Pitch hire Sutton Croft Holiday, Activities and Food Torus Foundation West Derby Wastelands Charity Youth Division Fund 1,000 1,000 250 2.500 2,500 210,492 1,400 210,492 206,121 1,400 1,400 2,273 2.000 2,000 4,000 10,000 2,000 6,500 10,000 2,000 6,500 6,500 16,760 5,000 2,350 2,350 1,500 14,000 8,400 8,400 500 500 6,356 3,000 6,356 3,000 3,617 2,000 13,000 6,000 3,400 3,400 19,048 19,048 82,787 82,787 41,026 8,648 10,900 10,900 2,650 2,000 2,000 38,692 23,000 38,692 23,000 7,000 500 2,500 2.500 3,900 249,184 189,641 438,825 346.145 16- Docusign Enve￿F￿ ID." 06EC75CA_AC1W401A-949*2DA4f665CCgE SPORTS ALIVE NORTH WEST NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 ST Income from charitable activities in 2024 comprised £206,121 unrestricted funds and £140,024 restricted funds. 4. Expenditure on charitable activities Direct Support & Charitable Governance Expenditure Costs Total Total 2025 2024 To provide recreation facilities for sports coaching, improve good health and well being 211,609 211,752 423,361 354,960 Analysed as follows.. 2025 2024 DireGt charitable expenditure.. Staff salaries costs Pension Resources Activities and trips Sessional costs Activities equipment Equipment hire Food Room hire Motor expenses Travel expenses Donation Grant returned DBS Fees 91,762 1,859 8,011 21,392 55,566 3,147 67,502 1,011 10,267 17,951 28,208 8,480 26,150 10,150 6,060 1,773 482 14,100 7,650 3,791 944 450 2,658 279 211,609 178,034 17- DO￿$10n Envelope ID.. C6EC75CA-AC19401A-9494-2DAA1665CC9E SPORTS ALIVE NORTH WEST NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025 2025 2024 Support & Govemance costs.. staff salaries costs Pension Other staff costs Staff training Computer costs Cleaning and waste disposal Insuran Internet, teSephone and mobile phones Advertising and promotion Legal and professional Printing, postage and stationery Repairs and Maintenance Web hosting Utilities costs Sundries Subscriptions Bank charges HMRC fine Pension charges Loss on disposal of fixed assets Payroll fees Finance support Accountancy fees Depreciation charge 126,859 2,774 3,590 1,159 2,391 3,830 4,254 3,725 1,220 7,975 1,661 33,304 384 5,999 1,803 872 18 700 115,665 2,494 2,529 2,208 1,575 4,884 3,224 9,065 450 9,320 481 10,916 5,262 418 20 49 650 432 1,399 6,693 329 634 240 1,265 5,947 211,752 176,926 Total expenditure on charitable activities 423,361 354,960 £184,71512024'. £154,095) of the above expenditure relates to restricted funding. b. Staff Costs 2025 2024 Gross salaries and wages Social security costs Pension Costs 204,592 14,029 4,633 173,832 9,335 3,505 223,254 186,672 18- Oocusign Envdope ID.. O6Ec75C￿AC194OIA-9494-?DAAl66sce￿E SPORTS ALIVE NORTH WEST NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025 Particulars of employees.. The average number of employees during the year 7.3312024.. 7.831, and calculated on the basis of full-time equivalents, was as follows.. 2025 7.37 2024 8.00 Charitable activities No employee received emoluments of more than £60,000 during the year. One trustee Ms L McGinnes was paid £33,000 under an employment contract, Ms L McGuiness is included in the above number of employees. Ms L McGinnes ceased to be a Trustee on the 3rd March 2025. Mrs K Cosgrove a trustee was reimbursed £432 for the costs relating to accounts software Free agent. 5. Tangible fixed assets Fixtures and Fittings Leasehold Improvements Motor Vehicle Total Cost Balance at 1 st April 2024 Additions during the year Disposal 4,666 129,511 8,000 142,177 (1,742) (_) {1,742) st Balance at 31 March 2025 2,924 129,511 8,000 140,435 Accumulated Depreciation Balarn￿ at 1 sl April 2024 Charge for the year Disposal 3,905 712 (1,693) 7,667 5,181 11,572 800 6,693 (_) {1 ,693) Balance at 31$t March 2025 2,924 12,848 800 16,572 Net Book Value at 31st March 2025 116,663 7,200 123.863 Net Book Value at 31st March 2024 761 121,844 8,QOO 130,605 6. Debtors 2025 2024 Trade debtors Prepayments Other debtors 1,327 8,621 1,307 2,037 11,255 2,037 19 Docusign Envelope ID.. 06EC75¢￿Acl￿4O1A.g4942DAAl665CC9g SPORTS ALIVE NORTH WEST NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 ST 7. Creditors: amounts falling due within ono year 2025 2024 Accruals Other creditors 2,099 2,001 3,630 4,100 3,630 8. Analysis of net assets between funds 2025 Tangible Fixed Assets Net Current Assets Total Unrestricted Funds General Fund 48,542 206,625 255,167 Restricted Funds Communities Together Grant DWF Foundation Football Foundation Gosling Foundation Merseyside Energy Recovery Limited National Lottery Community Fund (Kirkby Youth) West Derby Wastelands Charity 2.500 810 2,500 810 75,321 1,440 2,416 10,350 1,410 75,321 1,440 2,416 10,350 1,410 75.321 18,926 94,247 Total Funds 123,863 225,551 349,414 2024 Tangible Fixed Assets Net Current Assets Total Unrestricted Funds General Fund 51,911 133,142 185,053 Restricted Funds Duchy of Lancaster Benevolent Fund Duke of Edinburgh's Award Football Foundation Knowsley Holiday, Activities and Food Merseyside Energy Recovery Limited Sutton Croft Holiday, Activities and 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 Totsl Funds 130,605 143,769 274,374 20- Docuwgn Envdore ID. o6EC75C￿AC1g4olA.9494.2DAAI665eC9E SPORTS ALIVE NORTH WEST NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025 9. Unrestricted Funds Movements in the year Income Expenditure Reserves at beginning of year Reserves at end of year 2025 General Fund 185,053 308,760 (238,6461 255,167 Movements in the year Income Expenditure Reserves at beginning of year Reserves at end of year 2024 General Fund 170,012 216,639 1201,5981 185,053 General Fund is used to finance the charitable company's general activities as outlined in the Trustees, Report. 21 Do￿￿gn Envelope ID.. 06EC75CA-ACIg-401k94W2DAA1665CC9E SPORTS ALIVE NORTH WEST NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025 10.Restricted Funds Movements in the year Income Expenditure Reserves at beginning of year Reserve5 at end of year 2025 Barclays Community Fund Communities Together Grant David Lewis Association Duchy of Lancaster Benevolent Fund Duke of Edinburgh's Award DWF Foundation Football Foundation Gosling Foundation Hemby Charitable Trust John Moores Foundation Knowsley Holiday, Activities and Food Knowsley Snap Liverpool City Council Norris Green Youth Grant Liverpool City Council Winter Fuel Local Neighbourhood Fund Merseyside Energy Recovery Limited Mpac Eat to Meet National Lottery Community Fund (Kirkby Youth) National Lottery Community Fund One Knowsley- Holiday Activities and Food Onward Community Fund Sutton Croft Holiday, Activities and Food West Derby Wastelands Charity 1,000 2,500 1,400 (1,000) 2,500 (1,400) (1,4001 15,6481 11,1901 13,3731 18,5601 12,000) 16,500) 1226) (2,350) (8,400) 1,400 5,658 2,000 810 75,321 1,440 78,694 10,000 2,000 6,500 226 2,350 8,400 500 (500) {6,3561 {1,4081 {3,400} 18,698) 6,356 3,000 3,400 19,048 824 2,416 10,350 82,787 (82,787) 10,900 2,000 23,000 {10,900) (2,000) 125,519) 2,519 2,500 {1,0901 1,410 89,321 189,641 {184,715) 94,247 -22- Dottusign Envelope ID". 06EC75CA-AC19401A-9494-2DAA166SCCgE SPORTS ALIVE NORTH WEST NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025 Movements in the year Income Expenditure Reserves at beginning of year Reserves at end of year 2024 23 Foundation Children in Need Cobalt Community Fund Duchy of Lancaster Benevolent Fund Duke of Edinburgh's Award Eleanor Ralhbone Charitable Trust Football Foundation John Moores Foundation Knowsley Holiday, Activities and Food Knowsley MBC Youth Community Fund LCVS Community Impact Fund Liverpool City Council Norris Green Youth Grant Local Neighbourhood Fund Merseyside Energy Recovery Mpac Mpac Eat to Meet National Lottery Community Fund National Lottery Comrnunity Fund (Millon Hours Fund) One Knowsley- Holiday Activities and Food One Knowsley Snap Onward Community Fund Sutton Croft Holiday, Activities and Food Torus Foundation Youth Division Fund 550 487 3,000 (550) {4871 (3,2501 250 1,400 2,273 4,000 1,400 5,658 6,827 {3,4421 14,0001 13,3731 16,5001 (16,534) 82,067 78,694 6,500 16,760 226 5,000 15,000) 2.400 1,500 (3,900) 14,000 {14,000) (3,6171 (1,1761 115,2001 {6,0001 (41,0261 3,617 2,000 13,000 6,000 41,026 824 2,200 8,648 18,6481 2,063 12,063) 14,000} 11,715) 14,481) (500) (3,900) 1,350 1,715 2.650 7,000 500 3,900 2,519 102,659 140,024 1153,3621 89,321 These are monies given to the charitable company to be spent at the discretion of the Board of Trustees for specific charitable purposes. 23 Foundation - Contribution towards sports projects for young people in the Everton area and to engage them in physical activities keeping contact with local communities and in previous year towards Sports Equipment. 23- Dcwign Envdope ID". 06EC75CA-AC1*401A_9494_2DAA1665CC9E SPORTS ALIVE NORTH WEST NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025 Barclays Community Fund - Supported volunteer engagement and development, enhancing our capacity to deliver services through trained and committed volunteers. Children in Need - Contribution for youth provision and staffing for Everton Junior club. Cobalt Community Fund- Contribution towards the'sports and Healthy Eating Projed, Communities Together Grant- Funded the Triple T Project in Everton, which focuses on targeted youth engagemenl and personal development. David Lewis Association Provided an outward-bound grant to support a residential trip for 25 young people, offering experiential learning and personal growth opportunities. Duchy of Lancaster Benevolent Fund- Contribution towards to the support on ourjunior and senior project in Everton. Duke of Edinburgh's Award - Contribution towards youth activities DWF Foundation - Supported youth sessions in Everton, helping to maintain consistent programming and outreach in the area. Eleanor Rathbone Charitsble Trust- Contribution towards sports and wellbeing activities for girls in Everton and Tuebrook. Football Foundation - Contribution towards refurbishment of two existing football pitches at Adlam Park Sports Pavilion. Gosling Foundation - Also funded the continuation of youth and play sessions for children aged 7-13 in Northwood, Kirkby, over a ￿0-year period. Hemby Charitable Trust- to support food, equipment and rent costs for our Tuebrook sessions once a week for six months. John Moores Foundation - Contributed towards the salary of our Social Prescriber over a three-year period, enabling sustained support for individuals navigating health and social care systems. Knowsley Holiday, Activities and Food - Contribution towards half-terms and summer holidays for activities and food for young peopSe Knowsley MBC Youth Community Fund - Contribution towards 6 months for our Kirt