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2025-07-31-accounts

Charity registration number 1209526 (England and Wales)

GIRLS IN MOTION

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 JULY 2025

GIRLS IN MOTION

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees T Eccles (Appointed 9 August 2024)
S Archibald (Appointed 9 August 2024)
T Fairhurst (Appointed 9 August 2024)
Charity number (England and Wales) 1209526
Registered office Flat 20
Avro House
34 Navigation Street
Manchester
Greater Manchester
United Kingdom
M4 6EJ
Independent examiner Azets Audit Services
Westpoint
Lynch Wood
Peterborough
Cambridgeshire
United Kingdom
PE2 6FZ
Bankers Metro Bank
1 Southampton Row
London
WC1B 5HA

GIRLS IN MOTION

CONTENTS

Page
Trustees' report 1 - 3
Independent examiner's report 4
Statement of financial activities 5
Balance sheet 6
Notes to the financial statements 7 - 11

GIRLS IN MOTION

TRUSTEES' REPORT FOR THE PERIOD ENDED 31 JULY 2025

Girls in Motion (GIM) is a Charitable Incorporated Organisation established in August 2024.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Charities Act 2011, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)".

Objectives and activities

“The advancement of the amateur sport of squash among women and girls for the public benefit by creating opportunities for women and girls to engage in squash, running community inclusive events, supporting female coaches and leaders, delivering participation initiatives and providing structured support for clubs to increase female membership.”

Our purpose is to grow participation and through this, leadership opportunities for women and girls in squash through four core pillars:

  1. Participation – Providing opportunities for women and girls to access and enjoy squash in inclusive, community-based environments.

  2. Retention – Create a space to play and participate, supporting clubs to create sustainable, welcoming environments that encourage ongoing participation.

  3. Competition – Strengthening female competition structures to offer appropriate, confidence-building playing opportunities.

  4. Leadership – Developing and mentoring women as coaches, organisers and leaders in the sport.

In our first year as a charity, Girls in Motion focused on delivering a visibility and credibility in our actions. Our activities included:

Achievements and performance

Our first year as a registered charity (2024–2025) saw strong progress across all four pillars.

Events and Engagement:

GIRLS IN MOTION

TRUSTEES' REPORT (CONTINUED) FOR THE PERIOD ENDED 31 JULY 2025

In total, over 200 women and girls took part in GIM-supported activities during the year.

Leadership & Coaching:

Other Competitive Opportunities:

Club Support & Growth:

Visibility & Awareness:

Public Benefit:

The trustees confirm that Girls in Motion continues to meet the public benefit requirement by promoting participation in amateur sport and providing opportunities for women and girls to develop confidence, leadership skills and community belonging through squash. Our activities are open to all women and girls regardless of background, ability or experience.

GIRLS IN MOTION

TRUSTEES' REPORT (CONTINUED) FOR THE PERIOD ENDED 31 JULY 2025

Financial review

The trustees define reserves as the charity’s free (unrestricted) reserves, being unrestricted funds excluding tangible fixed assets and any funds designated for specific purposes. The trustees aim to hold reserves equivalent to 12 months of operating expenditure (currently £2,000) to provide working capital and to safeguard against income volatility and unforeseen costs. At 31 July 2025, free reserves were £28,245, which is above the target range; this is due to a large donation received within the financial year. The trustees plan to maintain reserves to, or above, the target level and will review this policy annually.

Plans for future periods

In Year 2, Girls in Motion aims to:

Structure, governance and management

Girls In Motion is a foundation-model CIO in which the charity trustees are also the only voting members. New trustees are recruited by the board against the skills and experience needed for effective administration and are appointed by board resolution for a two-year term, with eligibility for re-appointment in line with the constitution. On appointment, each trustee confirms acceptance in writing and receives an induction pack including the constitution and the latest trustees’ annual report and accounts. The first trustees and initial terms were: Sally Archibald (chair, unlimited term), Thomas Eccles (3 years), and Thomas Fairhurst (3 years).

The Trustees' report was approved by the Board of Trustees.

S Archibald Trustee

12 March 2026

GIRLS IN MOTION

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF GIRLS IN MOTION

I report to the Trustees on my examination of the financial statements of Girls in Motion (the charity) for the period ended 31 July 2025.

Responsibilities and basis of report

As the Trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011.

I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.

Independent examiner's statement

Your attention is drawn to the fact that the charity has prepared the financial statements in accordance with the relevant version of the Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn. I understand that this has been done in order for the financial statements to provide a true and fair view in accordance with UK Generally Accepted Accounting Practice.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

Mark Jackson FCA DChA Azets Audit Services

Westpoint Lynch Wood Peterborough Cambridgeshire PE2 6FZ

2 April 2026

GIRLS IN MOTION

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE PERIOD ENDED 31 JULY 2025

Unrestricted
funds
2025
Notes £
Income from:
Donations and legacies 3 32,500
Charitable activities 4 3,031
Total income 35,531
Expenditure on:
Charitable activities 5 7,286
Total expenditure 7,286
Net income and movement in funds 28,245
Reconciliation of funds:
Fund balances at 9 August 2024 -
Fund balances at 31 July 2025 28,245

The statement of financial activities includes all gains and losses recognised in the period. All income and expenditure derive from continuing activities.

GIRLS IN MOTION

BALANCE SHEET

AS AT 31 JULY 2025

Notes
Current assets
Cash at bank and in hand
Creditors: amounts falling due within one year
11
Net current assets
The funds of the charity
Unrestricted funds
12
The financial statements were approved by the Trustees on 12 March 2026
2025
£
29,445
(1,200)
£
28,245
28,245
28,245

S Archibald Trustee

GIRLS IN MOTION

NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 JULY 2025

1 Accounting policies

Charity information

Girls in Motion is a a Charitable Incorporated Organisation registered in England and Wales.

1.1 Reporting period

This is the first period of accounts for the charity and the annual financial statements are presented for a period shorter than one year.

1.2 Accounting convention

The financial statements have been prepared in accordance with the charity's governing document, the Charities Act 2011, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)". The charity is a Public Benefit Entity as defined by FRS 102.

The charity has taken advantage of the provisions in the SORP for charities not to prepare a statement of cash flows.

The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.3 Going concern

At the time of approving the financial statements, the Trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the Trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.4 Charitable funds

Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

1.5 Income

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

GIRLS IN MOTION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE PERIOD ENDED 31 JULY 2025

1 Accounting policies

(Continued)

1.6 Expenditure

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

Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

1.7 Cash and cash equivalents

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

Basic financial assets

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

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

2 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 readily 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 ongoing 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.

GIRLS IN MOTION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE PERIOD ENDED 31 JULY 2025

3 Income from donations and legacies
Unrestricted
funds
2025
£
Donations and gifts 32,500
4 Income from charitable activities
Unrestricted
funds
2025
£
Sales within charitable activities
Event ticket sales 3,031
5 Expenditure on charitable activities
Charitable
expenditure
2025
£
Direct costs
Training and coaching costs 1,562
Bank charges 2
Event expenditure 2,702
Advertising and marketing 1,398
IT software and consumables 230
5,894
Share of support and governance costs (see note 6)
Support 1,392
7,286
Analysis by fund
Unrestricted funds 7,286

GIRLS IN MOTION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE PERIOD ENDED 31 JULY 2025

6 Support costs allocated to activities

Governance costs
Analysed between:
Charitable expenditure
Governance costs comprise:
Independent examination fees
Accountancy
7
Net movement in funds
The net movement in funds is stated after charging/(crediting):
Fees payable for the independent examination of the charity's financial statements
2025
£
1,392
1,392
2025
£
1,080
312
1,392
2025
£
1,080

8 Trustees

None of the Trustees (or any persons connected with them) received any remuneration or benefits from the charity during the period.

9 Employees

The average monthly number of employees during the period was:

2025
Number
Total -
There were no employees whose annual remuneration was more than £60,000.

10 Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

GIRLS IN MOTION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE PERIOD ENDED 31 JULY 2025

11 Creditors: amounts falling due within one year

Creditors: amounts falling due within one year
Trade creditors
Accruals and deferred income
2025
£
120
1,080
1,200

12 Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used.

At 9 August Incoming Resources At 31 July
2024 resources expended 2025
£ £ £ £
General funds - 35,531 (7,286) 28,245

13 Related party transactions

There were no disclosable related party transactions during the period.