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2023-06-30-accounts

Charity no. 1183521

Report and Audited Financial Statements 30 June 2023

Alliance of Sport

Report of the trustees

For the year ended 30 June 2023

REFERENCE AND ADMINSTRATIVE DETAILS

Alliance of Sport is a Charitable Incorporated Organisation registered with the Charity Commission in England and Wales on 21 May 2019

Other names used Alliance of Sport in Criminal Justice
Charity registration number 1183521
Registered office address PO Box 1211
Bristol
BS36 9BD
Trustees Lucio Mesquita Chair of Trustees
Ivan Clark
Richard Hiscoke
Stacie Shelton
Jack Duffy
Sally Benatar Appointed 22 September 2023
Olubodunrin Tokosi Appointed 10 August 2022
Executive team James Mapstone Chief Executive
Justin Coleman Chief Operating Officer
Bankers Barclays Bank UK plc
Leicester
LE87 2BB
Auditors Godfrey Wilson Limited
5thFloor, Mariner House
62 Prince Street
Bristol
BS1 4QD

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Alliance of Sport

Report of the trustees

For the year ended 30 June 2023

CHAIR’S MESSAGE

It goes without saying that, when we formally set up the Alliance of Sport as a charity in 2019, the primary objective was to play a major part in reducing crime rates in the UK and tackling the unacceptably high level of reoffending we face in the country.

We set about playing our part by developing an evidence-based approach towards establishing bestpractice and ensuring that those we work with – from funders to community-based delivery organisations – understand and engage with the right interventions delivered at the right time and for the right groups in the community.

A tough post-pandemic economic scenario, with high inflation adding to budgetary pressures for both individuals and organisations, and considerable challenges to our public services, including schools, the NHS and prisons, make our aims and objectives even more relevant if we are to make sure overall crime rates are reduced, the prison population doesn’t keep on growing, reoffending is avoided and, above all, young people as well as adults do not end up in trouble and with a criminal record that can forever derail their lives, with considerable negative outcomes to them, families and communities, including the victims of crime.

There is still a lot to be done by the Alliance of Sport and its partners, but we are pleased to report that we made considerable progress over the past year, thanks to the Alliance’s team and its fantastic network of funders, supporters and delivery partners.

Levelling the Playing Field, generously funded by the London Marathon Charitable Trust, now known as the London Marathon Foundation, and developed in partnership with the Youth Justice Board, remains one of our proudest achievements, bringing together key local players in London, the West Midlands, Newport and South Yorkshire to develop and deliver targeted intervention programmes to support young members of minority-ethnic communities to ensure that physical activity plays a key part in reducing their over-representation in the Youth Justice System.

In this report, we bring an update on the programme, including some of the initial findings by researchers from the University of Birmingham tasked with the gathering and analysis of data to ensure the project yields the kind of evidence-based information we believe is vital for us to help maximise the positive impact the limited state, private and voluntary sector available funds can create.

We expect to share with you the full results at the next annual report.

The same evidence-based approach has been guiding other initiatives, including the Youth Justice Sports Fund through the Ministry of Justice, and Sport England’s Together Fund, for which we were one of the national partners.

Another initiative we are proud to have helped create and deliver, the NHS England-driven Get Well, Stay Well Agreement, was designed to develop a path towards better physical and mental health as a way to reduce anti-social behaviour, crime and reoffending. The project builds on the overwhelming evidence linking health matters to criminal behaviour and we hope we will be able to continue to work with our partners to take the project to its next step, as we know earlier,

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Alliance of Sport

Report of the trustees

For the year ended 30 June 2023

preventative interventions are normally more effective and considerably cheaper than remedial action at a later stage.

Get Well, Stay Well is also a great example of how, by actively engaging with the All-Party Parliamentary Group on Sport and Physical Activity in the Criminal Justice System through its Secretariat, we can play our part in sparking multi-departmental and multi-disciplinary discussions needed, with the support and engagement by all major political parties.

Accountability

From the very start, the Board of Trustees felt that it is essential that we are transparent about the way we conduct the charity’s business and how we spend the funds made available by our partners.

For that reason, we continue to have our accounts audited even though we remain below the legally required threshold and we plan to maintain this policy irrespective of our annual turnover.

We are pleased to have been able to manage our resources well and handle cost pressures, especially those linked to much higher inflation than anticipated, by tightly controlling our expenses.

I am grateful for the active engagement by all our staff not only with the delivery of the initiatives and programmes we have been involved with in the past year, but also by helping us keep moving forward through these uncertain times.

We also continue to strengthen our Board to ensure we have the right range of skills needed so that the Alliance of Sport can grow and fulfil its aims.

Olubodunrin Tokosi joined us as an associate during the year covered by this report and is now formally a trustee, adding considerably to the Board’s skills matrix. We aim to further improve our governance by increasing the number of trustees to provide oversight and better reflect the range of views, experiences and insights we must have to help us thrive.

Unfortunately, I must end this foreword with a very sad note.

Earlier this year, we lost Helen Tenn, our much loved and respected colleague who looked after our finances.

I would like to put on record our heartfelt thanks for her contribution and positive engagement with our staff and the trustees. Her generosity towards the Alliance of Sport went beyond her time with us, with her family kindly asking for donations to the charity to celebrate her life and achievements.

There is a bit of Helen in all the achievements we are reporting here and no doubt her contribution will be felt well beyond her time with the organisation.

Lucio Mesquita – Chair of the Board of Trustees

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Alliance of Sport

Report of the trustees

For the year ended 30 June 2023

BOARD OF TRUSTEES’ ANNUAL REPORT

The Board of Trustees for the Alliance of Sport (“AoS” or the “Charity”) is pleased to present AoS’s Annual Report, and Financial Statements together with the report of the independent auditors for the year ended 30 June 2023.

The Board of Trustees’ report has been prepared pursuant to the provisions applicable to large charities. The reference and administrative details set out on page 1 form part of this report.

The accounts have been drawn up in compliance with the Accounting and Reporting by Charities: Statement of Recommended Practice (“SORP”) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) and in accordance with the Charity’s Constitution.

Structure, governance and management

AoS is a Charitable Incorporated Organisation (CIO) that uses a ‘Foundation’ model constitution. This model restricts official members of the Charity to the appointed Trustees. If the CIO is wound up, the members of the CIO have no obligation to contribute assets to cover liabilities and no further personal responsibility for settling Charity debts or obligations.

The Board is committed to achieving a fair representation of the people and communities the Charity aims to serve. As a result, gender, ethnicity, age and lived experience are all key features included within the Trustee Skills and Experience Matrix. At present, the Board is seeking to recruit additional members maintaining a minimum target representation of 30% female, and 30% ethnically diverse members to assure ample diversity. Potential Trustees are identified, interviewed and appointed based on their suitability.

All Trustees participate in an induction, receive a Trustee Pack and the opportunity to attend meetings in advance of becoming a Trustee of Alliance of Sport. During the financial year, Olubodunrin Tokosi joined the Board and Sally Benatar joined the Board after the end of the financial year.

The Board meets a minimum of four times a year and currently has a Finance, Audit and Risk Committee (FARC).

The FARC also meets at least four times a year and its purpose is to advise the Board of Trustees and provide assurance through independent and objective reviews on the adequacy of internal controls, including audit arrangements (independent external audit), financial management, fundraising, financial information, assurance arrangements including governance, risk management, risk appetite and compliance with legislation. The Charity has a Manual of Financial Policies which is reviewed every two years or more often if specific circumstances arise. The regular FARC meetings review selected governance policies and internal controls on a rotational basis.

The Board also acts as the Remuneration Committee setting the remuneration for staff with a view to retaining and recruiting the right people in order to deliver its charitable objectives.

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Alliance of Sport

Report of the trustees

For the year ended 30 June 2023

Day-to-day management of the Charity is delegated by the Charity Board of Trustees to its Chief Executive James Mapstone.

Charitable objectives

The Trustees annually review the aims, objectives and activities of the Charity to ensure they remain relevant and focused on the charitable objectives.

As set out in our Constitution, the charitable objectives for the Alliance of Sport are:

Charitable activities

AoS was registered in 2019 and our approach has been to act as an agent of change and a ‘go-to’ organisation for stakeholders interested in better utilising sport and physical activity as tools to reduce violence, crime and reoffending.

As a result, our customers predominantly include parliamentarians, government departments, public bodies and commissioners. The majority of our supporters continue to be trusts and foundations.

During the year 2022 – 2023, AoS delivered the following:

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Alliance of Sport

Report of the trustees

For the year ended 30 June 2023

Achievement and performance

At AoS, we are committed to delivering real change. Therefore, as a measure of our success, we want to know how we are positively enhancing the systems that care for our beneficiaries, the behaviours of the organisations and their staff working with our mutual beneficiaries, and the places where are beneficiaries are living:

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Alliance of Sport

Report of the trustees

For the year ended 30 June 2023

Impact case studies

An ambitious project, Levelling the Playing Field (LtPF) endeavours to use the power of sport and physical activity to engage and improve health and life outcomes for ethnically diverse children who are more likely to enter, or already be involved with, the Criminal Justice System.

Addressing this disproportionality, LtPF has aimed to align and empower Specialised Organisations and Communities regarding two common goals:

Launched in February 2020 and funded by a £1 million grant from the London Marathon Foundation (previously known as the London Marathon Charitable Trust), LtPF is managed by AoS, working alongside the Youth Justice Board. The pilot areas for the project have centred on cities and regions within England and Wales, namely London, Gwent, the West Midlands, and South Yorkshire.

The University of Birmingham are responsible for the monitoring and evaluation of the LtPF project, and the research is due to be published later in 2023. Early findings show the project has been effective at:

The project set out to champion its delivery partners and their impact through a range of articles, case studies, blogs and messages promoted across the project’s website and social media channels. Staff, role models and young people were also celebrated at both regional and national events.

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Alliance of Sport

Report of the trustees

For the year ended 30 June 2023

Partners also acknowledged that whilst much of their work has been going on for years, it has never been brought together in such a way, and that partners have never had such direct access to key decision makers. In doing so, they felt they were being listened to and were having an impact on driving real changes in society.

“We’re really thankful to Levelling the Playing Field and the Alliance of Sport for the support they’ve given us. The concept of bringing all the different partners together is brilliant. It gives us credibility beyond the local area, it has improved our capacity building and it’s great to be part of a supportive network.” Specialist Delivery Partner, London

“Levelling the Playing Field opened a can of worms for us - in a positive way! It brought people together and started those conversations. Those foundations have been laid and it will leave a legacy. It's been a massive, massive bonus for Newport.” Strategic Partner, Newport

“Through Levelling the Playing Field, we’ve been able to set up volunteering programmes where we are looking at the employability side for young people. It’s great we are keeping young people off the streets, but now we are looking at the next phase around volunteering and employability which I think is going to be a great help for them.” Specialist Delivery Partner, Birmingham

“The Levelling the Playing Field mentoring qualification has definitely added another string to my bow that I don't feel I possessed before. The course highlighted that I already possess mentoring skills and experience, but it added structure and know-how around that.” Specialist Delivery Partner, Rotherham

“Being part of Levelling the Playing Field and the Alliance of Sport networks has been so useful. Through LtPF, we’ve built relationships with PEIs [Physical Education Instructors] and strengthened their vision of the role community sport can play. Opportunities have really opened up and that has helped raise aspirations of the young people.” Specialist Delivery Partner, Secure Estate

- Youth Justice Sport Fund

The fund, which ran from November 2022 to March 2023, was initiated by the Ministry of Justice to support vulnerable 10-17-year-olds who are at risk of involvement in crime, anti-social behaviour and serious violence, using the vehicle of sport and physical activity.

It was also intended to build capacity for local sports organisations to work more effectively with criminal justice partners such as Youth Justice Services, Police, Police and Crime Commissioners and Violence Reduction Units.

The project added further proof of the value and credibility of sport and physical activity – when delivered alongside so-called ‘sport plus’ services like mentoring, one-to-one support, volunteering, education and food – in preventing youth crime and serious violence.

The fund – part of the government’s wider £300m investment into youth justice services over the next three years – was managed by StreetGames, AoS and the Sport for Development Coalition.

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Alliance of Sport

Report of the trustees

For the year ended 30 June 2023

It supported 220 voluntary and community sport organisations (selected from 475 applications after 1,718 initial expressions of interest) who each received a share of the £5m fund to carry out targeted work with at-risk young people.

Charlotte Higgins, Head of Early Intervention, Prevention and Community Justice at the Ministry of Justice, said: “Sport is increasingly recognised as having an important role in prevention and early intervention, partly as a simple diversionary principle but also as a vehicle that leads young people away from the justice system and towards activities that can help them build strengths and a prosocial identity.

“Previously we have been involved in conversations around the value of sport taking place in custody. For us, this project was a slightly new exploration in the early intervention space, and it has been really productive.”

The initiative was underpinned by a Theory of Change, developed by Loughborough University, which set out a framework for sport-based interventions aimed at reducing crime, violence and antisocial behaviour.

Of the 7,832 young people who took part, 48% were in the 13-15 age range, traditionally the bracket of young people who typically withdraw from sport participation. This was seen as another positive element of the project’s impact.

Data showed that 63% of the hours delivered by participating organisations were dedicated to mentoring and other ‘sport plus’ activities that help delivery staff build a strong rapport with young people and accelerate their personal development and desistance from crime. There was also a good balance of ethnicities and referral bodies, both formal (education, justice, police etc.) and informal (family, friends and self-referrals).

The other element to the initiative was capacity-building through training volunteers and young people as well as creating connections between the frontline local delivery organisations and youth justice partners. StreetGames hosted regional engagement events and workshops and held a national conference at the end of the funding round in March.

In March 2023, AoS convened over 50 leaders from across government, health, sport, justice and the secure estate at the House of Lords for the parliamentary launch of the Get Well, Stay Well agreement.

The agreement is part of a national plan led by AoS’s Taskforce, chaired by Baroness Sater and sponsored by NHS England. Its mission is to better utilise physical activity and sport to increase the health and wellbeing of children, young people and adults in the welfare and justice systems, as a means to reducing crime and reoffending.

The agreement makes 10 recommendations aimed at government, public and strategic bodies, identifying next steps to help strengthen coordination and collaboration through programme delivery, investment and building a robust body of evidence.

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Alliance of Sport

Report of the trustees

For the year ended 30 June 2023

The event was hosted by Taskforce Chair Baroness Sater. The guest speakers included: Lord Markham CBE, Parliamentary Under Secretary of State at the Department of Health and Social Care; Kate Davies CBE, Director of Health and Justice, Armed Forces and Sexual Assault Services Commissioning; Dr Sunil Lad, National Clinical Director for Health and Justice at NHS England; Justine Best and Emma Hands, research consultants from Penal Reform Solutions; Alliance of Sport Ambassador David Haze and a message of support via video from the Rt. Hon Stuart Andrew MP, Parliamentary Under Secretary of State for Sport, Gambling and Civil Society ~~;~~ and Minister for Equalities and Parliamentary Under Secretary of State.

Kate Davies CBE said : “This is a time when we really need to get the whole system to be more ambitious in the reduction of offending behaviour and improving the lives of the most vulnerable people in society. The Get Well, Stay Well Agreement gives us a great opportunity to work together in order to achieve those aims.”

Dr. Sunil Lad added: “The evidence tells us that many in the criminal justice population have backgrounds featuring trauma, health inequalities and negative experiences. As National Clinical Director, I’ve seen people learn to cope with these through drugs or alcohol. But what the Get Well, Stay Well Agreement can help develop is sport and physical activity as a healthier alternative coping strategy.”

Researcher Dr. Justine Best explained her personal background of growing up in care, living with PTSD and involvement with the youth justice system – and how sport helped maintain her physical and mental health through that adversity. “ Making sport and physical activity accessible to everyone, regardless of who you are, where you’ve been, your ability or lack of it, is the ethos behind Get Well, Stay Well and I absolutely applaud it,” she said.

David Haze, who outlined his world record-breaking stand-up paddleboarding achievements, which followed a second spell in custody, said: “Sport is such a powerful tool and I am living proof of that. I’m so honoured to be part of the Alliance of Sport and I know from my own experience that this initiative is going to have a huge impact.”

Lord Markham added: “On behalf of the Government and on a very personal level, thank you to the Alliance of Sport and all its supporting partners for your incredible contribution in this space which is going to make a real difference.”

Public benefit statement

The Charity Commission’s general guidance on public benefit has been used when reviewing aims and objectives and planning future activities.

AoS provides a crucial interface for key stakeholders such as community organisations, academia, sport, businesses, criminal justice agencies, governments, commissioners and international agencies.

The Charity is well placed to deliver research and advocacy projects along with providing support and co-ordination in the pursuit of tackling some of the key issues that exist in criminal justice and in the lives of our beneficiaries. This includes building multi-stakeholder partnerships and providing resources and support for local organisations and services.

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Alliance of Sport

Report of the trustees

For the year ended 30 June 2023

The Charity also advocates for local role models and ambassadors who have lived experience to elevate the power of sport and physical activity in crime prevention and criminal justice. The Charity promotes selected champions who are using positive activities to change lives on a daily basis. This approach enables the AoS to build a robust evidence base and maximise its impact by helping to advance policy and best practice, which ultimately increases opportunities and support for our beneficiaries.

Statement on fundraising practices

AoS fundraising has been predominantly aimed at charitable trusts and statutory sources although the Charity has not undertaken any fundraising directly from the general public or used a professional fundraiser for this purpose. However, AoS has sought external support with generating additional funds from trusts and foundations.

There have been no complaints due to any of our fundraising activities.

Risk

AoS closely monitors the risks to which it is exposed, mitigating effects where possible, to assure the sustainability of its operations and protection of funds provided by its sponsors, without compromising its objectives.

The FARC reviews the updated risk analysis on a quarterly basis and discusses the net risk exposure (once controls are deemed sufficiently effective to mitigate risks and actions developed to reduce remaining risks), which are presented by management in the format of a Risk Quadrant.

The risk categories reviewed include governance, external, regulatory and compliance, financial and operations. Our process and approach to managing risk ensures that Trustees can take informed decisions and support the overall achievement of our aims and objectives.

Financial Review

Alliance of Sport is pleased to report on its financial performance for its third year of activities as at and for the year ended 30 June 2023. Despite the continuing challenges of the COVID pandemic, an ongoing rise in the cost of living and particularly difficult period related to changes to both the national government and the monarchy, AoS has successfully adapted its activities to meet performance indicators and grow its portfolio of projects.

The Charity’s turnover for the year was £370,728 (2022: £417,398 and 2021: £588,209). The reduc�on in income is partly due to having received part of our project funding in the prior financial year and carrying forward a restricted reserve to cover outgoings in 2022-23 (grants from Sport England’s Tackling Inequali�es Fund (TIF)).

our ac�vi�es with a view to strengthening our future pipeline of fundraising ac�vi�es. We are par�cularly grateful to Comic Relief, John Armitage Charitable Trust, London Marathon Founda�on and Sport England, as well as NHS England, for the confidence placed in AOS and for the generous grants

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Alliance of Sport

Report of the trustees

For the year ended 30 June 2023

awarded. All our funders con�nue to be suppor�ve of the opera�onal challenges we have faced due to the pandemic which is greatly appreciated; our ambassador, David Haze, has also con�nued to raise valuable funds for the Charity.

During the year AoS con�nued to deliver its ongoing project, Levelling the Playing Field, for the third year. It has also issued grants to numerous organisa�ons to help them engage mutual beneficiaries (funded by Sport England’s Together Fund) and completed another interna�onal research project for the Thailand Ins�tute of Jus�ce which began last year. In addi�on, AoS secured funding from NHS England to deliver the Get Well Stay Well Project and generated £820 from dona�ons. Restricted projects comprised of 53% of total income; the balance, being unrestricted funds, was appropriated to cover core costs.

AoS con�nued to closely monitor controls and implement budgetary constraints, par�cularly in terms of overheads and core costs. Total costs amounted to £426,084 (2022: £401,751 and 2021: £418,231). The increase being due to higher expenditure on LtPF.

This is due to the main project LtPF – funded by London Marathon Founda�on - monies received in the previous years now being paid out to deliver ac�vi�es.

Reserves policy

The Charity’s reserves policy is to monitor levels of unrestricted resources on hand to achieve a level of reserves which is sufficient to cover at least six months of core costs (£95,000). This is designed to ensure:

In support of this policy, AoS will continually pursue alternative and additional sources of income to sustain and build upon the foundation of existing unrestricted reserves, ensuring the Charity’s ability to function as a going concern and deliver its charitable objectives.

The Charity currently holds unrestricted general reserves of £165,725 which will be disbursed in meeting its primary objectives when sponsors have not imposed restrictions on the use of funds, and also to cover its core costs required to administer the Charity’s operations. These funds include £95,000 which may only be released upon the approval of the Board of Trustees for these same purposes.

Going Concern

The Charity has grown its por�olio of projects and ac�vi�es which has helped to diversify its income. AoS was able to further demonstrate its ability to work across government and carry out research which has helped to iden�fy addi�onal opportuni�es moving forwards.

extended by three months to disperse the money s�ll allocated.

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Alliance of Sport

Report of the trustees

For the year ended 30 June 2023

AoS remains focussed on securing funds and is currently working with poten�al funders on several ini�a�ves that, if successful, will help to scale the impact and further evidence the role of sport in crime preven�on and criminal jus�ce. These ini�a�ves are ongoing with many report/ publica�ons and recommenda�ons due to be launched in the year 2023-24.

flow to con�nue as a going concern.

Grant Making Policy

A partnership with Sport England began in 2021 enabling AoS to distribute small grants to some of our local delivery partners. This continued during the current financial year allowing a further five grants to be distributed, totalling £38,699. AoS was remunerated through a small management charge as a contribution towards its core costs.

The grant process (from Sport England’s Together Fund) comprised:

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Alliance of Sport

Report of the trustees

For the year ended 30 June 2023

Statement of responsibilities of the Trustees

The Trustees are responsible for preparing the annual Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England and Wales requires the Charity to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the Charity and the incoming resources and application of resources, including the net income or expenditure of the Charity for the year.

In preparing those financial statements the Trustees are required to:

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

The Trustees are responsible for the maintenance and integrity of the corporate and financial information included on the Charity’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

The Trustees, being members of the Charity, are entitled to voting rights. However, they have no beneficial interest in the Charity.

Auditors

Godfrey Wilson Limited were re-appointed as auditors to the Charity for the year ended 30 June 2023.

Approved by the Trustees on 15 November 2023 and signed on their behalf by:

Lucio Mesquita – Chair of Trustees

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Independent auditors' report

To the members of

Alliance of Sport

Opinion

We have audited the financial statements of Alliance of Sport (the 'charity') for the year ended 30 June 2023 which comprise the statement of financial activities, balance sheet, statement of cash flows and the related notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

Basis for opinion

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

Conclusions relating to going concern

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

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

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

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Independent auditors' report

To the members of

Alliance of Sport

Other information

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

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

We have nothing to report in this regard.

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charity and its environment obtained in the course of the audit, we have not identified material misstatements in the trustees’ report. We have nothing to report in respect of the following matters in relation to which the Charities Act 2011 requires us to report to you if, in our opinion:

Responsibilities of the trustees

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

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

Our responsibilities for the audit of the financial statements

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

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Independent auditors' report

To the members of

Alliance of Sport

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The procedures we carried out and the extent to which they are capable of detecting irregularities, including fraud, are detailed below:

(1) We obtained an understanding of the legal and regulatory framework that the charity operates in, and assessed the risk of non-compliance with applicable laws and regulations. Throughout the audit, we remained alert to possible indications of non-compliance.

(2) We reviewed the charity’s policies and procedures in relation to:

(3) We inspected the minutes of trustee meetings.

(4) We enquired about any non-routine communication with regulators and reviewed any reports made to them.

(5) We reviewed the financial statement disclosures and assessed their compliance with applicable laws and regulations.

(6) We performed analytical procedures to identify any unusual or unexpected transactions or balances that may indicate a risk of material fraud or error.

(7) We assessed the risk of fraud through management override of controls and carried out procedures to address this risk. Our procedures included:

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. Irregularities that arise due to fraud can be even harder to detect than those that arise from error as they may involve deliberate concealment or collusion.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.

17

Independent auditors' report

To the members of

Alliance of Sport

Use of our report

This report is made solely to the charityʼs trustees, as a body, in accordance with section 144 of the Charities Act 2011 and the regulations made under section 154 of that Act. Our audit work has been undertaken so that we might state to the charityʼs trustees those matters we are required to state to them in an auditorʼs report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charityʼs trustees as a body, for our audit work, for this report, or for the opinions we have formed.

Godfrey Wilson Limited

Date: 16 November 2023

GODFREY WILSON LIMITED

Chartered accountants and statutory auditors 5th Floor Mariner House 62 Prince Street Bristol BS1 4QD

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Alliance of Sport

Statement of financial activities

For the year ended 30 June 2023

Note
Income
Donations
3
Charitable activities
4
Total income
Expenditure
Raising funds
Charitable activities
Total expenditure
6
8
Reconciliation of reserve funds:
Total funds brought forward
Total funds carried forward
Net surplus / (deficit) and movement
in reserve funds		 Restricted Unrestricted
£
£
-
820
195,136
174,772
195,136
175,592
-
10,964
354,812
60,308
354,812
71,272
(159,676)
104,320
369,059
61,405
209,383
165,725		 2023
Total
£
820
369,908
370,728
10,964
415,120
426,084
(55,356)
430,464
375,108		 2022
Total
£
1,038
416,360
417,398
11,876
389,875
401,751
15,647
414,817
430,464

All reported balances relate to continuing activities; the Charity had no other recognised gains or losses other than those stated above. Movements in reserve funds are disclosed in Note 15.

19

Alliance of Sport

Balance sheet

As at 30 June 2023

Note
Fixed assets
Tangible assets
11
Current assets
Debtors
12
Cash at bank
Liabilities
Creditors: amounts falling due within 1 year
13
Net current assets
Net assets
14
Funds
15
Restricted funds
Unrestricted funds
General funds
Total charity funds		 £
749
421,024
421,773
46,665		 2023
£
-
375,108
375,108
209,383
165,725
375,108		 2022
£
290
204,939
325,684
530,623
100,449
430,174
430,464
369,059
61,405
430,464

Approved by the Trustees on 15 November 2023 and signed on their behalf by

Lucio Mesquita, Chair of Trustees

20

Alliance of Sport

Notes to the financial statements

For the year ended 30 June 2023

1. Accounting policies

a) Basis of preparation

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities in preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

Alliance of Sport (also known as Alliance of Sport in Criminal Justice, "AoS", and here also referred to as 'the Charity') meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value, unless otherwise stated in the relevant accounting policy note.

b) Going concern basis of accounting

The accounts have been prepared on the assumption that the charity is able to continue as a going concern, which the trustees consider appropriate having regard to the current level of unrestricted reserves. The charity holds unrestricted general reserves of £165,725 and a cash balance of £421,024 at the latest balance sheet date. The trustees believe that these balances, in addition to fundraising activities over 12 months from the date on which these financial statements are approved, will assure it has sufficient resources to assure it continues as a going concern over the foreseeable future.

c) Income

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item of income have been met, it is probable that the income will be received and the amount can be measured reliably.

Income from the government and other grants, whether 'capital' or 'revenue' grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.

Income received in advance of a specified service being rendered is deferred until criteria for income recognition are met.

d) Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity: this is normally upon notification of the interest paid or payable by the bank.

e) Reserve funds

Unrestricted funds are available to spend on activities that further any of the purposes of the charity. Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity's work or for specific projects being undertaken by the charity.

21

Alliance of Sport

Notes to the financial statements

For the year ended 30 June 2023

1. Accounting policies (continued)

f) Expenditures and non-recoverable VAT

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably.

Non recoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

g) Allocation of support and governance costs

Support costs are incurred for functions that support the work of the charity but are not directly disbursed for charitable activities. Governance costs include the costs of complying with constitutional and statutory requirements and any costs associated with the strategic management of the charity’s activities. These costs have been allocated between cost of raising funds and expenditure on charitable activities on the following basis:

2023 2022
Raising funds 3.8% 3.0%
Charitable activities 96.2% 97.0%

h) Grants payable

Grants payable are recognised as expenditure when the charity has a constructive obligation to transfer resources to a third party.

i) Tangible fixed assets

Depreciation is provided at rates calculated to write down the cost of each asset to its estimated residual value over its expected useful life. The depreciation rates in use are as follows:

Furniture and fixtures 5 years Straight line
Computer equipment 3 years Straight line

Items of equipment are capitalised if the purchase price exceeds £500. Amounts are written off if considered to be impaired.

j) Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. Receivables are written off if not considred to be recoverable.

k) Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with original maturities of three months or less from the date of acquisition.

l) Creditors

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the outflow of funds to a third party and the amount due to settle the obligation can be reliably measured. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts.

22

Alliance of Sport

Notes to the financial statements

For the year ended 30 June 2023

1. Accounting policies (continued)

m) Financial instruments

As the charity's financial assets and financial liabilities are classified as basic financial instruments, they are initially recognised at transaction value and subsequently measured at their settlement value.

n) Pension costs

A group personal pension scheme is provided for employees. There are no further liabilities other than that already recognised in the Balance Sheet.

o) Accounting estimates and key judgements

When applying the charity's accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying values of assets and liabilities. The estimates and underlying assumptions are based on historical experience and other factors considered to be relevant in the circumstances. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

The trustees have reviewed the key areas of uncertainty that may have a significant effect on estimates and, consequently, on the amounts recognised in the financial statements. In the trustees' opinion, there are no critical accounting estimates.

2. Prior period comparatives: statement of financial activities

Income from:
Donations and legacies
Charitable activities
Total income
Expenditure on:
Raising funds
Charitable activities
Total expenditure
Net surplus and movement in reserve funds		 Restricted
£
£
-
1,038
370,360
46,000
370,360
47,038
-
11,876
361,396
28,479
361,396
40,355
8,964
6,683
Unrestricted		 2022
Total
£
1,038
416,360
417,398
11,876
389,875
401,751
15,647

23

Alliance of Sport

Notes to the financial statements

For the year ended 30 June 2023

3. Income from donations

Donations
Gift Aid		 2023
£
820
-
820		 2022
£
975
63
1,038

All income from donations in the current and prior period was unrestricted.

4. Income from charitable activities

Income from charitable activities
London Marathon Foundation
Ministry of Justice
Comic Relief
John Armitage Charitable Trust
Sport England
NHS England
Thailand Institute of Justice
Catch22
Total income from charitable activities
Prior period comparative
London Marathon Foundation
John Armitage Charitable Trust
NHS England
Comic Relief
Total income from charitable activities		 Restricted
£
£
113,860
-
-
60,000
-
50,000
-
40,000
41,776
-
39,500
1,799
-
21,023
-
1,950
195,136
174,772
Restricted
£
£
345,460
-
-
36,000
24,900
-
-
10,000
370,360
46,000
Unrestricted
Unrestricted		 2023
Total
£
113,860
60,000
50,000
40,000
41,776
41,299
21,023
1,950
369,908
2022
Total
£
345,460
36,000
24,900
10,000
416,360

5. Government grants

The charity receives government grants, defined as funding from Sport England, Ministry of Justice, NHS England and Thailand Institute of Justice to fund charitable activities. The total value of such grants in the period ending 30 June 2023 was £164,098 (2022: £24,900). There are no unfulfilled conditions or contingencies attaching to these grants.

24

Alliance of Sport

Notes to the financial statements

For the year ended 30 June 2023

6. Total expenditure

Total expenditure
Staff (note 9)
Back office costs
Travel and subsistence
Website and comms (including project costs)
Equipment and software (including project costs)
Insurance
Audit and accountancy services
Consultancy and professional fees
Depreciation and loss on disposals
PR and branding
Grants payable (note 7)
Levelling the Playing Field project costs
Get Well Stay Well project costs
Governance
Sub-total
Allocation of support and governance costs
Total expenditure		 Raising
funds
£
6,329
-
-
-
-
-
-
3,375
-
-
-
-
-
-
9,704
1,260
10,964		 Charitable
activities
£
151,685
-
15,774
27,804
-
-
-
1,033
-
12,441
36,899
130,282
4,329
-
380,247
34,873
415,120		 Governance
costs
£
8,803
-
-
-
-
-
4,800
-
-
-
-
-
-
873
14,476
(14,476)
-		 Support
costs
£
8,803
3,059
4,257
-
2,248
994
-
2,006
290
-
-
-
-
-
21,657
(21,657)
-		 2023 Total
£
175,620
3,059
20,031
27,804
2,248
994
4,800
6,414
290
12,441
36,899
130,282
4,329
873
426,084
-
426,084

25

Alliance of Sport

Notes to the financial statements

For the year ended 30 June 2023

6. Total expenditure (continued) Prior period comparative

Staff (note 9)
Premises
Back office costs
Travel and subsistence
Website and comms (including project costs)
Equipment and software (including project costs)
Insurance
Audit and accountancy services
Consultancy and professional fees
Depreciation and loss on disposals
Bad debt, bank charges and interest
PR and branding
Grants payable (note 7)
Levelling the Playing Field project costs
Sub-total
Allocation of support and governance costs
Total expenditure		 Raising
funds
£
5,079
-
-
-
365
-
-
-
5,325
-
-
-
-
-
10,769
1,107
11,876		 Charitable
activities
£
130,813
-
-
7,295
19,250
-
-
-
13,377
-
-
14,104
104,104
70,466
359,409
30,466
389,875		 Governance
costs
£
7,967
-
-
-
-
-
-
4,320
-
-
-
-
-
-
12,287
(12,287)
-		 Support
costs
£
7,967
(594)
2,316
2,038
364
2,632
871
-
-
2,492
1,200
-
-
-
19,286
(19,286)
-		 2022 Total
£
151,826
(594)
2,316
9,333
19,979
2,632
871
4,320
18,702
2,492
1,200
14,104
104,104
70,466
401,751
-
401,751

26

Alliance of Sport

Notes to the financial statements

For the year ended 30 June 2023

7. Grants payable

Sport England's Together Fund had deposited funds to AoS to be passed onto community network organisations selected by AoS in the form of grants, once these were pre-approved by Sport England. These grants are recorded as expenditure from charitable activities and recipients are listed below.

For the Levelling the Playing Field project, bursaries of £1,000, funded by LMF, were paid to organisations within our network that were involved in the project as a contribution towards their costs.

Grants that were accrued for but subsequently not paid out are shown as negative expenditure.

Together Fund
Aptitude CIC
Dallaglio RugbyWorks
Ellesmere Youth Project
Fight4Change
Gloves not Gunz
InPower Academy
Leeds Rhinos Foundation
NPV Football Development
Positive Youth Foundation
Reach Up Youth
Rotherham United
Sharks Community Trust
Sport 4 Life
Sporting Elite CIC
Sports Connect
Street Soccer London
Switch180
Unity Gym Project
Urban Yogis
Young Minds Together
Levelling The Playing Field
Grants under £2,000 to institutions
Total		 2023
£
-
9,920
-
-
-
(4,800)
7,877
3,880
-
-
-
-
-
-
-
-
7,442
(5,000)
9,580
-
8,000
36,899		 2022
£
4,946
-
2,800
4,800
4,976
4,800
-
5,000
4,950
4,845
5,000
4,850
4,925
5,000
4,200
4,640
-
5,000
4,892
5,480
23,000
104,104

27

Alliance of Sport

Notes to the financial statements

For the year ended 30 June 2023

8. Net movement in reserve funds

This is stated after charging:

Depreciation
Trustees' remuneration
Trustees' reimbursed expenses
Auditors' remuneration (statutory audit excluding VAT):		 2023
£
290
Nil
Nil
4,000		 2022
£
2,492
Nil
Nil
3,600

9. Staff costs and information on employees

Staff costs were as follows:

Salaries and wages
Social security costs
Pension costs		 2023
£
153,569
17,025
5,026
175,620		 2022
£
138,113
10,293
3,420
151,826

No employee earned more than £60,000 during the year.

The key management personnel of the charitable company comprise the Trustees, Chief Executive Officer and Chief Operating Officer. The total employee benefits of the key management personnel were £118,961 (2022: £99,123).

Average head count 2023
No.
4.0		 2022
No.
3.4

10. Taxation

The charity is exempt from corporation tax as all its income is charitable and is applied for charitable purposes.

28

Alliance of Sport

Notes to the financial statements

For the year ended 30 June 2023

11. Tangible fixed assets

Cost
At 1 July 2022 and 30 June 2023
Depreciation
At 1 July 2022
Charge for the year
At 30 June 2023
Net book value
At 30 June 2023
At 30 June 2022
12. Debtors
Trade debtors
Prepayments
13. Creditors : amounts due within 1 year
Trade creditors
Accruals
Other taxation and social security
Grants payable		 £
7,476
7,186
290
7,476
-
290
2023
£
-
749
749
2023
£
8,640
34,780
3,245
-
46,665
Computers
and IT
infrastucture
equipment		 Total
£
7,476
7,186
290
7,476
-
290
2022
£
181,830
23,109
204,939
2022
£
35,600
32,628
3,221
29,000
100,449

29

Alliance of Sport

Notes to the financial statements

For the year ended 30 June 2023

14. Analysis of net assets by type of fund

Analysis of net assets by type of fund
Current assets
Current liabilities
Net assets at 30 June 2023
Prior year comparative
Tangible fixed assets
Current assets
Current liabilities
Net assets at 30 June 2022		 £
241,498
(32,115)
209,383
£
-
464,091
(95,032)
369,059
Restricted
funds
Restricted
funds		 £
180,275
(14,550)
165,725
£
290
66,532
(5,417)
61,405
Unrestricted
funds
Unrestricted
funds		 Total
funds
£
421,773
(46,665)
375,108
Total
funds
£
290
530,623
(100,449)
430,464

30

Alliance of Sport

Notes to the financial statements

For the year ended 30 June 2023

15. Movements in funds

Restricted funds
Levelling the Playing Field
Together Fund
Get Well, Stay Well
Total restricted funds
General funds
Total unrestricted funds
Total funds
Unrestricted funds		 At 1 July
2022
£
369,059
-
-
369,059
61,405
61,405
430,464		 Income
£
£
113,860
(303,363)
41,776
(41,776)
39,500
(9,673)
195,136
(354,812)
175,592
(71,272)
175,592
(71,272)
370,728
(426,084)
Expenditure		 £
£
-
179,556
-
-
-
29,827
-
209,383
-
165,725
-
165,725
-
375,108
Transfers
between
funds
At 30 June
2023		 £
£
-
179,556
-
-
-
29,827
-
209,383
-
165,725
-
165,725
-
375,108
Transfers
between
funds
At 30 June
2023
209,383
165,725
165,725
375,108

Purposes of restricted funds

Levelling the Playing Field

Levelling the Playing Field (LtPF) is a 3.5 year project, started in 2020 and funded by London Marathon Foundation, designed to develop and promote programmes of sport and physical activities and increase the support and opportunities of 11,200 ethnically diverse children who are on the fringes of, or already involved in, the Criminal Justice System.

The project was due to finish at the end of July 2023 but has been extended to the end of October 2023.

The Together Fund (previously Tackling Inequalities Fund)

The Together Fund is an initiative which launched in 2021 and is funded by Sport England. The fund was designed to alleviate some of the challenges presented by the COVID pandemic by encouraging under-privileged groups to become more active through the power of sports. AoS was appointed as a National Partner and mandated to pass on small grants to numerous Local Delivery Partners at its discretion once approved by Sport England. The fund has now come to an end.

Get Well, Stay Well

NHS England has provided AoS with funds to assist in developing a plan to promote physical activity and sport in the Criminal Justice System in England and Wales. The project has engaged individuals with lived experience of the justice system together with numerous practitioners and policymakers advising trusts and foundations.

31

Alliance of Sport

Notes to the financial statements

For the year ended 30 June 2023

15. Movements in funds (continued) Prior period comparative

Restricted funds
Levelling the Playing Field
Tackling Inequalities Fund
Taskforce
Total restricted funds
General funds
Total unrestricted funds
Total funds
Unrestricted funds		 At 31 July
2021
£
263,809
96,286
-
360,095
54,722
54,722
414,817		 Income
£
£
345,460
(240,210)
-
(96,286)
24,900
(24,900)
370,360
(361,396)
47,038
(40,355)
47,038
(40,355)
417,398
(401,751)
Expenditure		 £
-
-
-
-
-
-
-
Transfers
between
funds		 £
369,059
-
-
At 30 June
2022
369,059
61,405
61,405
430,464

16. Operating lease commitments

The charity had no operating leases at the balance sheet date.

17. Related party transactions

There were no related party transactions in the current or prior year.

32