2023-03-31-accounts

Contents ofthe Financial Statements
for the Year Ended 31st March 2023
		Page
Reference and Administrative Details
Report ofthe Trustees	2	io	7
Report ofthe Independent Auditors	8	to	10
Statement ofFinancial Activities
Balance Sheet		12
Cash Flow Statement		13
Notes to the Cash Flow Statement		14
Notes to the Financial Statements	15	to	31
Detailed Statement ofFinancial Activities		32

TRUSTEES		L M Fish
		A G Gilmour
		J J O'Toole
		SM Scriven
		DJ Slmtt (Chair)
		P E Sugg J H WTeal
		RWiddowson
COMPANY SECRETARY		SL Brewster
REGISTERED OFFICE		Hines Building
		University ofWorcester
		Henwick Grove
		Worcester
		Worcestershire
		WR2 6AJ
REGISTERED COMPANY NUMBER		08822764 (England and Wales)
REGISTERED CHARITY NUMBER		1184297
INDEPENDENT AUDITORS		The Richards Sandy Partnership	Ltd
		(Statutory Auditor)
		Thorneloe House
		25 Barbourne Road
		Worcester
		Worcestershire
		WR1 1RU
CHIEF EXECUTIVE OFFICER	.	SL Brewster
BANKERS		Lloyds Bank
		4The Cross
		Worcester
		WR1 3PY

					2023	2022
			Unrestricted	Restricted	Total	Total
			funds	funds	funds	funds
INCOME AND ENDOWMENTS	FROM	Notes	5	2		F
Donations and legacies				810,897	810,897	681,579
Charitable activities
Sports delivery and participation Postural stability			80,607	33,218	33,218 80,607	416,928 76,365
Other trading activities investment income			6,575 759		6,575 759	14,424 40
Total			87,941	844,115	932,056	1,189,336
EXPENDITURE ON
Charitable activities
Sports delivery and participation Postural stability			7,234 71,347	897,600	904,834 71,347	936,209 70,474
Total			~78581	897,600	~976181	1,006,683
NET INCOME/(EXPENDITURE) Transfers between funds		19	9,360 ~tf 478	(53,485) ~11,478)	(44,125)	182,653
Net movement In funds			20,838	(84,963)	(44,125)	182,653
RECONCILIATION OF FUNDS
Total funds brought forward			603,743	417,321	1,021,064	838,411
TOTAL FUNDS CARRIED FORWARD			~624 581	352,358	~976 939	1,021,064

Trading as Activ	e Herefordshire 8Worcesters	hire
	Balance Sheet
	31stMarch 2023
		2023	2022
	Notes	6	8
FIXEDASSETS
Tangible assets	15	13,281	8,918
CURRENT ASSETS
Debtors	16	92,249	537,480
Cash at bank		957,983	511,239
		1,050,232	1,048,719
CREDITORS
Amounts falling due within one year	17	(86,574)	(36,573)
NET CURRENT ASSETS		~963658	1,012,146
TOTAL ASSETS LESSCURRENT LIABILITIES		976,939	1,021,064
NETASSETS		~976 939	1,021,064
FUNDS	19
Unrestricted funds Restricted funds		624,581 352,358	603,743 417321
TOTAL FUNDS		~976 939	1,021,064

			Sports Partnership	Sports Partnership	Sports Partnership	Herefordshire	Herefordshire	Herefordshire	And
					Worcestershire
			Trading	as Active Herefordshire				LWorcestershire
					Cash Flow Statement
				for the	Year Ended 31st			March	2023
									2023	2022
				Notes					8	5
Cash flows from	operating		activities
Cash generated from operations				1					458,448	~228,756)
Net cash provided	by/(used		in) operating	activities					~458448	(228,775565)
Cash flows from	investing		activities
Purchase oftangible fixed assets Interest received									(12,463) 759	(4,053) 40
Net cash used in	investing	activities							~11,704)	~4,013)
Change in cash and cash			equivalents	in the reporting		pediod			446,744	(232,769)
Cash and cash equivalents			at the beginning ofthe reporting				period		511,239	744,008
Cash and cash equivalents			at the end	ofthe reporting		period			957,983	511,239

ACTIVITIES				T	NET CASH FLOW	FROM OPERATI	NG
						2023	2022
Net (expenditure)/income forthe reporting period (as per the Statement ofFinancial Activities)						(44,125)	6 182,653
Ad)ustments for:
Depreciation charges Interest received						8,100	4,299
Decrease/(increase) Increase in creditom	in debtors					(759) 445,231 50.001	(40) (422,377) 6,709
Net cash provided	by/(used		in) operations			458,448	~228,756)
ANALYSIS OF CHANGES IN			NET FUNDS
Net cash					At 1.4.22 6	Cash flow	At 31.3.23 f
Cash at bank					~511239	~446744	~957983
					511,239	~446 744	957,983
Total					511,239	~446 744	957,983

						2023	2022
						6	6
Equipment						4,214	1,374
Venue hire						15,059	6,894
Coaching and tutor fees						20,546	25,019
Programme management						90,393	103,079
Courses						1,712	8,150
Hospitality and refreshments						3,455	2,452
Design and printing						733	870
Photography and videography						8,336	3,957
Branded merchandise						22,168	33,171
Bad debts Depreciation						1,346	(35) ~1139
						167,962	186,070
GRANTS PAYABLE -	continued
The total grants paid to	institutions during the year was as follows:
						2023 6	2022f
Active Always Community		Wellbeing CIC				7,190
Active Youth Outreach	Services			CIC			5,260
Age UK Herefordshire and Worcestershire							26,339
Afi Active Academy CIC						4,950	7,900
Avidean Ltd I/a The Droitwich			Sign and Print		Co		5,000
Bewdley Rowing Club							11,573
Bodyshot Boxing Redditch							6,805
Bromsgrove Gymnastics		Club				11,886	12,645
Chadsgrove School							5,000
Demi Mooton							5,845
Dimensions UK							6,520
Droitwich Spa Town Councfi							7,991
Freedom Leisure							5,694
Hereford Rowing Club							7,001
Holy Trinity School and	Sixth Form Centre						6,800
Hunderton Community	Gardens			Association			6,460
Ignite CIC							7,957
Open Trail						11,810
Pitcheroak School							5,000
Press Red Limited						5,387
Redditch Community Boxing and Mentoring					Limited	7,874
The Redditch Self Defence Association						15,028	3,702
Redgate Sports - Community			Interest Company			12,500	6,600
Saint Mary's RC High School						250	12,855
Sandycrofi Centre						12,305
Services for Independent		Living					7,976
Springfield Mind							6,790
Stride Active						26,454	19,995
Trinity High School and	Sixth Form Centre						5,000
Turning Point						5,300
University ofWorcester						2,400	6,181
Vale ofEvesham School							5,000
Wigmore High School							13,000
Worcester Community Trust						7,500
Worcester Warriors Community				Foundation		10,105
Worcestershire Cricket	Board		Limited			7,076	4,558
Worcestershire Disability		Football Club				8,607
Sundry small grants (less		than	65,000each)			~132785	140,462
						289,407	373,929

SUPPORT COSTS	forthe Year Ended 31stMarch	2023
		2023f	2022
Sports delivery and participation Postural stability		484,439 ~34373	412,153 34,531
		~518 812
Support costs, induded	in the above, are as follows:
		2023	2022
		6
Wages Social security Pensions Rent Insurance Telephone Postage and of8ce supplies Advertising and marketing Sundries Subscdpdons Training Travel Computer Professional fees Bank charges		334,103 20,226 37,768 12,235 4,485 2,274 2,586 774 15,193 9,905 2,603 6,824 10.509 34,727 100	298,604 23,555 38,319 9,481 3,685 1,653 7,480 2,008 3.410 11,945 1,272 2.232 18,995 8,699 166
Depreciation Auditors' remuneration Auditor's fees for other	services	6.754 3,885 ~4791	3,160 4,950 ~6170
		518,812

Net income/(expenditure)	is stated aRer charging/(crediting):
		2023	2022
		6
Auditors' remuneration Auditor's fees for other services Depreciation - owned assets Other operating leases		3,885 4,791 8,100 12,235	4,950 6,170 4,299 9,481

					2023 6	2022f
Wages and salaries Social security costs Pension costs (see note 22)					334,193 29,226 37,768	298,604 23,555 38,319
					401,187	360,478
The average monthly		number of employees	during	the year was as follows:
					2023	2022
Average	number ofemployees				14	13

COMPARATIVES FOR THE S	TATEMENT OF FINAN	CIAL ACTIVITIES
		Unrestricted	Restricted	Total
		funds	funds 8	fundsf
INCOME AND ENDOWMENTS	FROM
Donations and legacies			681,579	681,579
Charitable activities
Sports delivery and participation Postural stability		1,803 76,365	415,125	416,928 76,365
Other trading activities Investment income		14,424 40		14,424 40
Total		92,632	1,096,704	1,189,336
EXPENDITURE ON
Charitable activities
Sports delivery and participation		19,892	916,317	936.209
Postural stability		70,474		70,474
Total		90,366	916,317	1,006,683
NET INCOME		2,266	180,387	182,653
Transfers between funds		4,053	~4,053)
Net movement in funds		6,319	176,334	182,653
RECONCILIATION OF FUNDS
Total funds brought forward		597,424	240,987	838,411
TOTAL FUNDS CARRIED FORWARD		603,743	417,321	1,021,064

15	a	a	c 03
.	TANGIBLE FIXEDASSETS
			Fixtures
	COST At 1stApril 2022 Additions At 31st March 2023	Sports equipment 5 15r384 984 ~16368	and fittings 5 ~2716	Computer equipment 5 14,399 10183 ~24562	Totals f 31,183 12,463
	DEPRECIATION
	At 1stApril 2022 Charge for year At 31st March 2023 NET BOOK VALVE	10.983 1346 ~12329	1,057 332 ~1389	10,225 6422 ~16647	22,285 ~8100 30,365
	At 31st March 2023 At 31st March 2022	4,039 4401	~1327 343	7,915 4,174	13281 8,918
16.	DEBTORS:AMOUNTS	FALLING DUE WITHIN ONE YEAR
	Trade debtors Accrued income Prepayments			2023 8 13,334 70,121 8794	2022 5 6,721 518,825 11,934
				~92 249	537,480
17.	CREDITORS: AMOUNTS	FALLING DUE WITHIN ONE YEAR
Trade creditors				2023 6	2022
Pension creditor (see note Accrued expenses		22)		54,606 31,968	18,729 1,400 15,444
				~86 574	38,573

				General
		Restricted	Designated	unrestricted	Total
		fundsf	fundsf	funds 2	funds
Tangible fixed assets Debtors Cash at bank Creditors - due within	1 year	92,133 331,716 ~7)45 ),	400,000	13,281 116 226,267 ~).883)	13,281 92,249 957,983 ~85574)
Total funds		352,358	OD,DDO	224,581	a)a,aas

MOVEMENT IN FU	NDS
			Net	Transfers
			movement	between	At
Unrestricted funds		At 1.4.22 f	in funds f	funds F	31.3.23 f
General unrestricted Designated fund Redundancy fund Pension fund	fund	203,743 250,000 50,000 100,000	9,360	11,478	224,581 250,000 50,000 100,000
Restricted funds		603,743	9,360	11,478	624,581
Primary Role Children and Young	People	12,650	211,433	(11,478)	212,605
-Sport England Children and Young	People	73.348	(73.348)
-Dept. for Education Satellite Clubs Workforce Commonwealth Legacy School Games Tackling Inequalities Fund		5,365 23,033 12,802 11,445	(23,033) (12,802) (10,950)		5,365 495
-Sport England Tackling Inequalities	Fund	13.388	24,538		37,926
-Worcestershire County Council Tackling Inequalities Fund		45,862	(38,922)		6,940
- Herefordshire Council Grass Roots My Age Can Active Communities Other Youth Development Macmillan Ignite CIC		69,744 30,000 43,606 68,415 6,720 943	(61,244) (27,000) (35,300) (29,018) 16,200 (943) ~6904		8,500 3,000 8,306 39,397 22,920 6,904
		417321	~53435	~11478	352 358
TOTAL FUNDS		~1,021 064	~44,125)		~976939

MOVEMENT IN FUNDS - continu	MOVEMENT IN FUNDS - continu	ed	ed
Net movement in funds, included		in the above are as follows:
				Incoming	Resources	Movement
				resources	expended	in funds
				6	6	6
Unrestricted funds
General unrestricted	fund			87,941	(78,581)	9,360
Restricted funds
Primary Role				601,751	(390,318)	211~3
Children and Young	People
-Sport England					(73,348)	(73,348)
Satellite Clubs					(23,033)	(23,033)
Workforce					(12,802)	(12,802)
Commonwealth Legacy School Games				60,000	(70,950)	(10,950)
Tackling InequaliTies	Fund
-Sport England				140,242	(115,704)	24,538
Tackling Inequalities	Fund
-Worcestershire Couniy Council					(38,922)	(38,922)
Tackling Inequalities	Fund
-Herefordshire Council					(61,244)	(61,244)
Grass Roots					(27,000)	(27,000)
My Age Can					(35,300)	(35,300)
Active Communities					(29,018)	(29,018)
Other Youth Development				20,000	(3,800)	16,200
Macmillan					(943)	(943)
Apprenticeship fund				2,000	(2,006)
Ignite CIC				6,904		6,904
Opening School Facilities Programme			fund	13,218	~13218)
				~844115	897,600	~53,485
TOTAL FUNDS				932,056	~976,181)	$44,125)

Comparatives for m	ovement In funds
			Net	Transfers
			movement	between		At
		At 1.4.21	in funds	funds		31.3.22
				6		6
Unrestricted funds
General unrestricted	fund	201,524	2,266		(47)	203,743
Designated fund		250,000				250,000
Redundancy fund		50,000				50,000
Pension fund		95,900		4,	100	100,000
		597,424	2,266	4,053		603,743
Restricted funds
Primary Role		20,723	(4,020)	(4,053)		12,650
Children and Young	People
-Sport England		38,578	34,770			73,348
Children and Young	People
-Dept. for Education		5,365				5,365
School Games		10,075	(10,075)
Satellite Clubs		79,573	(56,540)			23,033
Workforce		13,043	(241)			12,802
Commonwealth Legacy School Games			11,445			11,445
Tackling Inequalities	Fund
-Sport England		15,054	(1,666)			13,388
Tackling Inequalities	Fund
-Worcestershire County Council			45,862			45,862
Tackling Inequalities	Fund
-Herefordshire Council			69,744			69,744
Grass Roots			30,000			30,000
My Age Can			43,606			43,606
Active Communities		52,665	15,750			68,415
Other Youth Development		4,968	1,752			6,720
Macmillan		943				943
		240,987	180,387	4,053		417,321
TOTAL FUNDS		838,411	182,653			1,021,064

payable to the	pens	ion fund between 2024	ion fund between 2024	and 2026	.
At the year end	the	charity had the following		pension	creditors:	2023 6	2022f
Creditors: amounts		falling due within one year (note			17)		1,400
							1,400
Multi-employee	defined		benefit schemes - lump sum		top-up payments		1,400
							~1400
Employer pension		costs	for the year were as follows:			2023	2022
							6
Multi-employee defined benefit schemes Defined contribution schemes						15,251 22,516	16,356 21,963
						37,769	38,319

INCOME RECE	I	VED FRO	M PUBLIC INVE	STORS
				Worcester
				-shire	Hereford	Other
			Sports	County	-shire	Public	Other
			England 5	Council	Council 5	Sector	Income f	Totalf
Income
Grant income			801,993	80,607		30,218	11,904	924,722
Trading income							6,575	6,575
Bank interest							759	759
Total income			801,933	~80607		30,218	19,238	932.056
Expenditure
Programme management			72,826	13,767		3,800		90,393
Other direct delivery costs			49,240	23,959	2,065	2,305		77,569
Grants issued			214,301	7.532	67,324	250		289,407
Staff costs General overheads			263,779 86,009	51,114 ~16196	45,000 9,155	33,494 6,265	7,800	401,187 117,625
Total expenditure			686,115	112.568	123,544	46,114	7,800	~976181
Reafiocations	(see below)		~11478)	6961			18439
Surplusi(deficit)		for year	104,360	(38,922)	(123,544)	(15,896)	29,877	(44,125)
Funds as at 1.4.22			~146666	45,862	143,350	78,578	606,608	~1021064
Funds as at31.3.23			251,026	8,940	19,806	62,682	636,485	976,939
Comparatives	for income		received from public investors
				Worcester
				&hire	Hereford	Other
			Sports	County	-shire	Public	Other
			England	Council	Council	Sector	Income	Total
				8	5	5		5
Income
Grant income			714,286	168,365	200,000	88,496	3,725	1,174,872
Trading income							14,424	14,424
Bank interest							40	40
Total income			714286	168365	200,000	88,496	18,189	~1189336
Expenditure
Programme management Other direct delivery costs			78,449 47,415	7,280 33,380	1,155	5,950 12,441		91,679 94,391
Grants issued			246,264	41,180	55,257	31,228		373,929
Staffcosts Generaloverheads			294,696 73,789	34,705 ~11353	238	22,471 826	8,606	360,478 ~86206
Total expenditure			740,613	127,898	56,650	72,916	8,606	~1006683
Reafiocations	(see below)		~4.053)	5,395			~1342)
Surplus/(deficit)		for year	(30,380)	45,862	143,350	15,580	8,241	182,653
Funds as at1.4.22			177,046			62,998	598,367	~838411
Funds as at31.3.23			~146666	~45862	~143350	78,578	606,608	~1021064

Trad	ing as Active Herefordshlre &Worcestershire
	Detailed Statement ofFinancial Activities
	for the Year Ended 31stMarch 2023
		2023	2022
INCOME AND ENDOWMENTS		6	6
Donations and legacies
Grants		810,897	681,579
Other trading activities
Course income PSItakings Commercial income		1,340 4,935 300	167 8,606 5,651
Investment Income		6,575	14,424
Bank interest		759	40
Charitable activities
Grants and contract income		113,825	493,293
Total incoming resources		932,056	1,189,336
EXPENDITURE
Charitable activities
Equipment Venue hire Coaching and tutor fees Programme management Courses Hospitality and refreshments Design and printing Photography and videography Branded merchandise Bad debts Depreciation ofsports equipment Grants to institutions		4,214 15,059 20,546 90,393 1,712 3,455 733 8,336 22,168 1,346 289,407	1,374 6,894 25,019 103,079 6,150 2,452 870 3,957 33,171 (35) 1,139 373929
Support costs		457,369	559,999
Wages Social security Pensions Rent Insurance Telephone Postage and niece supplies Advertising and marketing Sundries Subsciiptions Training Travel Computer Professional fees Bank charges Depreciation offixtures and fittings Depreciation ofcomputer equipinent Auditors' remuneration Auditor's fees for other services		334,193 29,226 37,768 12,235 4,465 2,274 2,586 774 15,193 9,905 2,603 6,824 10,509 34,727 100 332 6,422 3,885 ~4791	298,604 23,555 38,319 9,481 3,685 1,653 7,480 2,908 3,410 11,945 1,272 2,232 18,995 e,'699 166 84 3,076 4,950 6,170
		~518812	446,684
Total resources expended		~976181	1,006,683
Net (expenditure)lincome		~44.125)	~182653