2021-03-31-accounts - Active Cheshire

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

CHAIR'S FOREWORD.
REPORT OF THE TRUSTEES (including the Directors Report) ..
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF ACTIVE CHESHIRE LIMITED .....
STATEMENT OF FINANCIAL ACTIVITIES..	...31
BALANCE SHEET
CASH FLOW STATEMENT.	....33
NOTES TO THE CASH FLOW STATEMENT.
NOTES TO THE FINANCIAL STATEMENTS.	...35
DETAILED STATEMENT OF FINANCIAL ACTIVITIES..	...54
(This does not form part ofthe financial statements)

some circumstances achieved wide nd social isolation.	some circumstances achieved wide nd social isolation.	some circumstances achieved wide nd social isolation.	r	societal ou	tcomes includin	g reductions in anti-social b
Baseball with Cheshire Buddies						f1,090
WYC						f22
Community Rugby	Sessions	(Warrington)		- Crossfield	Vipers	6850
Winsford Disability	Football					f655
Flower Project						f0 —Partner donation
Warrington Armed	Forces Community		Hub Bowling			f1,800
MlsFits						f2,708
Playbox - Warrington Hospital						f300
Girls Dodgeball						f2,149
Cheshire Yoga &Dance						f1,200
Cardinal Newman	Catholic	High School		Yoga		f500
Fallibroome Academy Yoga						f500
Park Road Primary	School Yoga					f500
Boing 1						f200
Boing 2						f200
Alvanley Cricket Club —Girls		Sessions				f1,360

Deeside	Ramblers Hockey —Mental Wellbeing	E2,400
Cotswold	House Walking Project	E2,406
Cheshire	Police Rugby Sessions	61,000
Holmes Chapel Boxing Club		f2,500

fthe year	. Below is the	list	of20/21 board/group engagement.	of20/21 board/group engagement.
Staff	Work area		Networks / Stakeholders
Roberta	Active Minds		~	Mental Health Partnership	Board Cheshire East
			~	Mental Health Partnership	Board prevention subgroup			Cheshire			East
			~	Mental Health Partnership	Board prevention subgroup			Cheshire			West
			~	Joint Mental Health Partnership Board Cheshire		East	ik	West
			~	Promotion and Prevention	Groups meeting in Warrington
			~	Autism Strategy group Cheshire West
			~	Winsford Wellbeing
			~	MECC for MH advisory group North West
			~	Mental health in Sport and physical activity network			(North West)
			~	Active Ageing steering group
Nont	Active Kids/		~	Eat Well BeActive (Cheshire West Health and Wellbeing					Board)
	Local Area		~	Active Warrington (jointly	with Steve and Roger)
	work		~	Cheshire and Warrington	School Games Local Organising				Committee
	(maternity		~	East Cheshire Association	of Primary Headteachers
	coverfor		~	Cheshire West Association	of Primary Headteachers
	Hayley)		~	Warrington PE Reference	Groups
			~	Sector Leadership Group	(Third Sector Organisations)
			~	Community Information Group (Cheshire West)
			~	Active Partnership National Children and Young		People		group
Roger	Health and		~	Cheshire and Merseyside	Healthcare Partnership	Prevention				Board
	Social Care		~	Cheshire and Merseyside	Healthcare Partnership	Prevention				Board
	Activator /			PhysicalActivity Subgroup
	Active		~	PHE North West Healthy	Weight and Physical Activity		Network
	Workplace	/	~	PHE North West Physical	Activity Clinical Champions		Network
	Safeguarding		~	Live Longer Better Network
Jonny	Active		~	Active Through Football steering group
	Through		~	West Cheshire Walking Festival
	Football/
	projects
	sUpport
Mark	projects		~	Cheshire and Warrington	Change4Life group
	sUpport

						31/3/21	31/3/20
				Unrestricted	Restricted	Total funds	Total funds
				funds	funds
			Notes	E	f	f
INCOME AND ENDOWMENTS		FROM
Donations and legacies			2	397,763	216,147	613,910	615,687
Other trading activities Investment income			3 4	31,628 355		31,628 355	115,469 1,130
Total				429,747	216,147	645,893	714,694
EXPENDITURE ON
Raising funds
Charitable activities
Contributions to partner organisations developing sporting activities and coaching				19,597	216,147	235,744	116,916
Supporting and co-ordinating the provision ofsporting activities and opportunities				517,394		517,394	680,375
Total				536,991		753,138	797,291
NET (EXPENDITURE)				(107,244)		(107,244)	(82,597)
Other recognised (losses)/gains
Actuarial (losses)/gains schemes	on defined benefit			(619,000)		(619,000)	857,000
Net movement in funds				(726,244)		(726,244)	774,403
RECONCILIATION OF FUNDS
Total funds brought forward				371,066		371,066	(403,337)
TOTAL FUNDS CARRIED	FORWARD			355,178		355,178	371,066

					31/3/21	31/3/20
			Unrestricted	Restricted	Total funds	Total funds
			funds	funds
		Notes	f	f	f	f
FIXED ASSETS
Tangible assets		14	3,608		3,608	7,877
CURRENT ASSETS
Debtors		15	22,610		22,610	205,704
Cash at bank and in hand			392,358		392,358	284,977
			414,968		414,968	490,681
CREDITORS
Amounts falling due within one year		16	(145,754)		(145,754)	(128,492)
NET CURRENT ASSETS			269,214		269,214	362,189
TOTAL ASSETS LESSCURRENT LIABILITIES
			272,822		272,822	370,066
PENSION LIABILITY		20	(628,000)		(628,000)	1,000
NET (LIABILITIES)			(355,178)		(355,178)	371,066
FUNDS		18
Unrestricted funds (After deduction	of
pension liability)					(355,178)	371,066
Restricted funds
TOTAL FUNDS					(355,178)	371,066

				31/3/21	31/3/20
			Notes	f	f
Cash flows from operating activities: Cash generated from operations				107,026	(126,581)
Net cash provided by/ (used in) operating activities				107,026	(126,581)
Cash flows from investing Purchase oftangible fixed Interest received	activities: assets			355	(3,062) 1,130
Net cash provided by/(used in) investing activities				355	(1,932)
				107,381	(128,513)
Change in cash and cash reporting period	equivalents	in the		107,381	(128,513)
Cash and cash equivalents the reporting period	at the beginning		of	284,977	413,490
Cash and cash equivalents reporting period	at the end	of the		392,258	284,977

RECONCILIATION OF NET ACTIVITIES	INCOME/(EX	PEN	DITURE) TO NET CA	SH FLOW FROM	OPERATING
				31/3/21	31/3/20
				f	f
Net income/(expenditure)	for the reporting		period (as per the
statement offinancial activities) Adjustments for:				(107,244)	(82,597)
Depreciation charges Interest received Decrease/(increase) in debtors Increase in creditors				4,269 (355) 183,094 17,262	3,804 (1,130) (127,112) 37,454
Difference between pension	charge and cash		contributions	10,000	43,000
Net cash provided by/(used	in) operating	activities		107,026	(126,581)

2.	DONATIONS AND LEGAC	IES
				31/3/21	31/3/20
				E	f
	Grants and contracts			613,910	598,095
	Grants received, included	in the above, are as follows:
				31/3/21	31/3/21
				f	E
	Chester West gr Chester Sport England The Football Foundation	Council		48,000 550,910 5,000	38,000 511,146
	New Balance				22,600
	Burtonwood and Westbrook		Parish Council		13,250
	DofE				2,000
	Busprosys Consultancy Holroyd Foundation			10,000	99 1,000
	Westminster Foundation
	Cheshire Community Foundation				10,000
				613,910	598,095
3.	OTHER TRADING ACTIVITIES			31/3/21	31/3/20
				f	f
	Fundraising events Course fees and sundry	income		3,051 13,803	15,933 137,361
	COVID Job Retention Scheme			14,774
				31,628	68,843
4.	INVESTMENT INCOME
				31/3/21	31/3/20
				E	E
	Deposit accountinterest			355	1,030
5.	RAISING FUNDS
	Other trading activities
				31/3/21	31/3/20
				f	E
	Bad debts			6,824

2021								Grant	Grant	Support
						Direct costs		funding	of	costs	Totals
								activities
								(See note	7)	(See note 8)
								f		f
Supporting	and co-ordinating				the
provision	of	sporting		activities and
opportunities							291,373			275,665	567,038
Contributions		to partner organisations
developing	sporting			activities	and
coaching								186,100			186,100
							291,373	186,100		275,665	753,138
Charitable	activities		costs were funded			by Sport	England	grant as follows:
Active Cheshire direct				and support cost 6487,781
Contributions		to partner organisations				f63,129
2020								Grant		Support
						Direct costs		funding	of	costs	Tota Is
								activities
								(See note	7)	(See note 8)
								f		f
Supporting	and co-ordinating				the
provision ofsporting				activities	and
opportunities							422,365			258,010	680,375
Contributions		to partner organisations
developing	sporting		activities		and
coaching								116,916			116,916
							422,365	116,916		258,010	797,291

GRANTS	PAYA	B	LE
										31/3/21	31/3/20
										f	f
Contributions		to partner		organisations			developing	sporting	activities
and coaching										186,100	116,916
The total	grants		paid to	institutions		during the year		was as	follows:
										31/3/20	31/3/19
										f	f
Champs	Public	Health-		National	Partner					11,709	27,500
DofE										3,145	2,000
Satellite	Clubs'									23,853	49,356
School Games'										31,457	38,060
Tackling	Inequality*									114,536
Mount Killimanjaro										1,300
Donation										100
										186,100	116,916


2021			General	Governance	Totals
			Support	Costs
			f		f
Salary IEWages			166,208		166,208
Accountancy	and Professional	Services	30,972	4,925	35,897
Audit				7,225	7,225
Payroll and	HR		9,473		9,473
Other			53,853	3,009	56,862
			264,806	10,859	275,665


2020				General	Governance	Totals
				Support	Costs
				f		f
Salary	IEWages			214,527		214,527
Accountancy		and Professional	Services	6,995	15,897	22,892
Audit					6,765	6,765
Payroll	and	HR		10,613		10,613
Other				490	2,723	3 213
				232,625	25,385	258,010

Net income/(expenditure) is	stated after charging/(crediting)	:
		31/3/21	31/3/20
		f	f
Auditors remuneration-audit	fee	7,225	6,765
Depreciation - owned assets		4,269	3,804
Lease payments-Rent/Photocopier/Container		12,383

STAFF COSTS
						31/3/20	31/3/19
						f	E
Wages and salaries Social security costs Other pension costs						352,163 29,560 24,614	394,137 34,960 54,963
						406,337	484,060
The average monthly	number ofemployees		during the	year was	as follows:	31/3/21	31/3/20
Partnership Services						10	12
The number of employees		whose employee	benefits	(excluding	employer	pension costs)	exceeded
f60,000(pro-rata) was:						31/3/20	31/3/19
E80,000 —E90,000 E90,000-1100,000						0 1	1 0

COMPARATIVES FOR THE	STATEMENT	STATEMENT	STATEMENT	OF FINANCIAL ACTIVITIES	OF FINANCIAL ACTIVITIES
					Unrestricted	Restricted	Total funds
					funds	funds
INCOME AND ENDOWMENTS		FROM
Donations and legacies					511,630	86,465	598,095
Other trading activities					115,469		115,469
Investment income					1,130		1130
Total					628,229	86,465	714,694
EXPENDITURE ON
Raising funds
Charitable activities
Contributions to partner organisations			developing		30,451	86,465	116,916
sporting activities and coaching
Supporting and co-ordinating	the	provision		ofsporting	680,375		680,375
activities and opportunities
Total					710,826	86,465	797,291
NET INCOME/(EXPENDITURE)					(82,597)		(82,597)
Other recognised gains/(losses)
Actuarial gains/losses on defined		benefit schemes			857,000		857,000
Net movement in funds					774,403		774,403
RECONCILIATION OF FUNDS
Total funds brought forward					(403,337)		(403,337)
TOTAL FUNDS CARRIED FORWARD					371,066		371,066

14.	TANGIBLE FIXED ASSETS	TANGIBLE FIXED ASSETS	TANGIBLE FIXED ASSETS
						Fixtures and			Computer
						fittings f			equipment f	Tota Is f
	COST
	At 1April 2020					16,580			20,651	37,231
	At 31March 2021					16		580	~20 651	37231
	DEPRECIATION
	At 1April 2020 Charge for year					14,042 891			15,312 3,378	29,354 4,249
	At 31March 2021						14	933	~18690	~33 623
	NET BOOK VALUE'
	At 31March 2020						2,538		5,339	7,877
	At 31March 2021						1,647		1,961	3,608
15.	DEBTORS:AMOUNTS	FALLING DUE WITHIN ONE YEAR							31/3/21	31/3/20
									f	f
	Trade debtors Prepayments and accrued VAT		income						13,040 5,032 4,538	127233 58,088 382
									~22 610	~185704
16.	CREDITORS: AMOUNTS		FALLING DUE WITHIN ONE YEAR						31/3/21	31/3/20
									f	f
	Trade creditors								26,494	27,853
	Social security and other Other creditors		taxes						7,144 70,214	15,946 6,743
	Accruals and deferred	income							41,902	78,400
									145,754	128,492
	Deferred income included		above represents		monies	being held	on
	behalf ofother organisations			or has been received but no work
	commissioned at the balance			sheet date.
	Balance at 1"April 2019								24,453
	Amount released to income earned from charitable					activities			(24,453)
	Amount Deferred in year								70,214
	Balance at 31"March	2020							70,214

					31/3/21	31/3/20
					f	f
Within one year-Building		Lease			10,125	10,125
Between one and five years-Building			Lease		20,430	30,375
MOVEMENT	IN FUNDS				30,555	40,500
					Net
					movement in
				At 1/4/20	funds	At' 31/3/21
				f	f	f
Unrestricted	funds
General fund Defined benefit scheme		fund		370066 1,000	(97244) (629,000)	272,822 (628,000)
TOTAL FUNDS				371,066	(726,244)	(355,178)

	Incoming	Resources	Gains and	Movement
	resources f	expended f	(losses) f	in funds f
Unrestricted funds
General fund	414,972	(522,216)	(619,000)	(726,244)
Restricted funds
DofE Volunteers	22,000	(22,000)
Satellite Clubs	20,113	(20,113)
Primary Games Delivery	49,498	(49,498)
Tracking Inequality	114,536	(114,536)
Westminster Foundation	10,000	(10,000)
	216,147	(216,147)
TOTAL FUNDS	631,119	(738,363)	(619,000)	(726,244)

Comparatives	for movement in funds
			Net
			movement in
		At 1/4/19	funds	At 31/3/20
		f	E	E
Unrestricted	Funds
General fund Defined benefit scheme fund		409,663 (813,000)	(39,597) 814,000	(370,066) 1,000
		(403,337)	774,403	371,066
TOTALFUN	DS	595,465	(927,979)	(333,514)

Comparat	ive ne	t mov	emen	t in funds, includ	ed in the abov	e are as follows:
					Incoming	Resources	Gains and	Movement
					resources	expended	(losses)	in funds
Unrestricted funds General fund					628,229	(710,826)	857,000	774,403
Restricted funds
DofE Volunteers					2,000	(2,000)
Satellite	Clubs				45,000	(45,000)
Primary	Games	Delivery			11,215	(11,215)
Primary Games Surtonwood&		b/f Westbrook		Parish Council	5,000 13,250	(5,000) (13,250)
Cheshire	Community		Foundation		10,000	(10,000)
					86,465	(86,465)
TOTAL	FUNDS				714,694	(797,291)	857,000	774,403

The amounts recognised in the balance sheet are	as follows:
	Defined benefit	pension
	plans
	31/3/21	31/3/20
	f	f
Fair value of plan assets	2,362,000	1,993,000
Defined benefit obligation	2,990,000	1,992,000
	(628,000)	1,000
Net Liability	(629,000(	1,000

The amounts	recognised in the Statement of Financial Activit	ies are as follows:
		Defined benefit	pension
		plans
		31/3/21	31/3/20
		f	f
Current service cost		32,000	44,000
Net interest	from net defined benefit asset/liability		21,000
		32,000	65,000
Actual return	on plan assets	342,000	101,000

Changes	in th	e present value ofthe defined benefit obl	igation are as follows:
			Defined benefit	pension
			plans
			31/3/21	31/3/20
			f	f
Defined	benefit obligation		1,992,000	2,804,000
Current	service cost		32,000	44,000
Contributions		by scheme participants	8,000	9,000
Interest	cost		46,000	71,000
Actuarial	losses/(gains)		915,000	(933,000)
Benefits	paid		(3,000)	(3,000)
			2,990,000	1,992,000

Changes in t	he fair value ofscheme assets are as follow	s: Defined benefit	pension
		plans
		31/3/21	31/3/20
		f	f
Fair value of	scheme assets	1,993,000	1,991,000
Contributions	by employer	22,000	22,000
Contributions	by scheme participants	8,000	9,000
Expected return		46,000	50,000
Actuarial gains/(losses)		296,000	(76,000)
Benefits paid		(3,000)	(3,000)
		2,362,000	1,993,000

s:
Defined benefit	pension
plans
31/3/21	31/3/20
f	f
(619,000)	857,000
(619,000)	857,000

The majo	r cate	gor	ies ofschem	e assets as a percentage oftotal sche	me assets are	as follows:	as follows:
					Defined	benefit pension		plans
					31/3/21			31/3/20
rqulties						46%		38SS
8onds						40%		46ss
Property						10sa		8%
Cash						4%		83S
Principal	actuarial		assumptions	at the balance sheet date (expressed	as weighted	averages)
					31/3/21		31/3/20
Discount	rate				2.05%			2.3%
Future salary increases					3.5%			2.5%
Future pension		increases			2.8%			1.8%

			31/3/20
Retiring Males Females	today:	21.4 25.7		21.1 23.6
Future: Males		22.4	21.9
Females		25.7	25.0

Income	Expenditure	Income	Expenditure
(F) 2020-21	(E) 2020-21	(E) 2019-20	(F) 2019-20
			1200

		Income	Expenditure	Income	Expenditure	Expenditure
		(E) 2020-21	(E) 2020-21	(E) 2019-20		(F) 2019-20
Staff	recruitment		25,313

Income	Expenditure	Income	Expenditure
(E)	(E)	(E)	(E)
2020-21	2020-21	2019-20	2019-20

			Income	Expenditure	Income	Expenditure
			(E)	(E)	(E)	(E)
			2020-21	2020-21	2019-20	2019-20
Annual membership				175		170
15/10/2018 —Attendance		at Charity event
15/10/2018 —Sponsorship		ofawards				250
12/11/18 —Additional	place at Charity event
12/11/18 —Additional	place at Charity event					204

Income	Expenditure	Income	Expenditure
(E)	(E)	(E)	(E)
2020-21	2020-21	2019-20	2019-20
	8,650

				31/3/21	31/3/20
				f	E
INCOME AND ENDOWMENTS
Donations and legacies
Grants and contracts				613,910	598,095
Other trading activities
Fundraising events				3,051	15,933
Course fees and sundry			income	13,803	99,536
Covid Job Retention		Scheme		14,724
				31,628	115,469
Investment income
Deposit account interest				355	1,130
Total incoming resources				645,893	714,694
EXPENDITURE
Other trading activities
Bad debts				6,824
Charitable activities
Contribution to partners				136,456	116,916
Contribution to partners			wages allocated	49,644
Wages				352,163	394,137
Social Security				29,560	34,960
Pensions				24,614	54,963
Equipment and facilities				120	5,469
Insurance				4,139	4,730
Telephone				6,494	6,487
Printing, postage and		photocopying		1,043	922
Sundry office costs				6,324	11,733
Travelling expenses				6,412	27,435
Training fees				2,349	9,187
Rent and premises costs				3,095	16,424
Marketing				-1209	40,836
Refreshments				111
Computer expenses				6,603	3,484
Professional fees				33,249	12,043
Memberships and subscriptions				5,067	6,915
Fixtures and fittings					796
Computer equipment					3008
Expected return on	pension scheme assets / FRS102Contribution			10,000	(50,000)
Interest on pension	scheme liabilities				71,000
				677,125	771,445

Support Costs
				31/3/21	31/3/20
				f	f
Finance
Bank charges				544	460
Governance	costs
Trustees' expenses				209	2,723
Auditors' remuneration				7,225	6,765
Auditors' remuneration		for non-audit	work
Accountancy	fees			35,898	15,897
Other				25,312
				68,644	25,385
Total resources expended				749,148	797,291
Net expenditure				(107,244)	(82,596)