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2022-03-31-accounts

Contents
CHAIR'5 FOREWORD. .
REPORT OF THE TRUSTEES (including
the Directors Report) .
MEMBERS OF THE BOARD AND PROFESSIONAL ADVISERS.
STAFF
INTRODUCTION
—OVERVIEW S.CHARITABLE OBJECTS..
ACHIEVEMENT AND PERFORMANCE
FINANCIAL REVIEW. ....17
STATEMENT OF TRUSTEES RESPONSIBILITIES. 22
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF ACTIVE CHESHIRE LIMITED ...
STATEMENT OF FINANCIAL ACTIVITIES................ 27
BALANCE SHEET 28
CASH FLOW STATEMENT 29
NOTES TO THE CASH FLOW STATEMENT. ...30
NOTES TO THE FINANCIAL STATEMENTS 31
DETAILED STATEMENT OF FINANCIAL ACTIVITIES .....51

Trustees Position Date A
ointed
Dr Paul Hancock OBE Chair 22""September 2017
Trustee 25'" March 2022
Martin
Pearson		 Vice-Chair 22"'September 2017
Chair 25'" March 2022
Susan Sellers Senior Independent Director 29th November 2017
William Evans Vice-Chair 22nd July 2014
Paula Cohen Trustee 7th November
2012
Vice-Chair 25'" March 2022
Davinder Gill Trustee 2" January 2020
Heather Barnes Trustee 1"December 2019
Rachel Waterman Trustee 1"December 2019
Trustees —resi ned in ear Date of Resi nation
Nige
I Allma n		 Trustee 28'"January 2022
Carol Clarke Trustee 26'" November
2021
Graham Evans Trustee 28'"January 2022
Michelle Partington Trustee 17'"September 2021

31/3/22 31/3/21
Unrestricted Restricted Total
funds		 Total
funds
funds funds
Notes f f f f
INCOME AND ENDOWMENTS FROM
Donations
and legacies		 715,444 92,904 808,348 613,910
Other trading
activities
Investment
income		 68,050
43		 68,050
43		 31,628
355
Total 783,537 92,904 876,441 645,893
EXPENDITURE ON
Raising funds
Charitable
activities
Contributions
to partner		 organisations
developing
sporting
activities		 and coaching 262,551 92,904 355,455 235,744
Supporting
and co-ordinating
the provision
of sporting
activities and opportunities		 531,099 531,099 517,394
Total 793,650 92,904 886,554 753,138
NET (EXPENDITURE) (10,113) (10,113) (107,244)
Other recognised
gains/(losses)
Actuarial
gains/(losses)		 on defined benefit
schemes 422,000 422,000 (619,000)
Net movement
in funds		 411,887 411,887 (726,244)
RECONCILIATION
OF FUNDS
Total funds brought
forward		 (355,178) (355,178) 371,066
TOTAL FUNDS CARRIED FORWARD 56,709 56,709 (355,178)

31/3/22 31/3/21
Unrestricted Restricted Total
funds		 Total
funds
funds funds
Notes f f f f
FIXEDASSETS
Tangible assets 14 7,449 7,449 3,608
CURRENT ASSETS
Debtors 15 24,900 24,900 22,610
Cash at bank and in hand 509,464 509,464 392,358
534,364 534,364 414,968
CREDITORS
Amounts
falling due within one year		 16 (252,104) (252,104) (145,754)
NET CURRENT ASSETS 282,260 282,260 269,214
TOTAL ASSETS LESSCURRENT LIABILITIES
289,709 289,709 272,822
PENSION
LIABILITY		 20 (233,000) (233,000) (628,000)
NET (LIABILITIES) 56,709 56,709 (355,178)
FUNDS 18
Unrestricted
funds		 (After deduction of
pension
liability)		 56,709 (355,178)
Restricted
funds
TOTAL FUNDS 56,709 (355,178)

31/3/22 31/3/21
Notes f f
Cash flows from operating activities:
Cash generated
from operations		 123,657 107,026
Net cash provided
by operating		 activities 123,657 107,206
Cash flows from investing activities:
Purchase oftangible
fixed		 assets (6,594)
Interest received 43 355
Net cash (used in)/provided
activities		 by investing (6,551) 355
117,106 107,381
Change
in cash and cash equivalents
reporting
period		 in the 117,106 107,381
Cash and cash equivalents at the beginning of
the reporting
period		 392,258 284,977
Cash and cash equivalents at the end ofthe
reporting
period		 509,364 392,258

ACTIVITIES
31/3/22 31/3/21
f f
Net (expenditure)/income for the reporting period (as per the
statement
offinancial		 activities) (10,113) (107,244)
Adjustments
for:
Depreciation
charges		 2,754 4,269
Interest received (43) (355)
(increase)/Decrease in debtors (2,290) 183,094
Increase
in creditors		 106,349 17,262
Difference between pension charge and cash contributions 27,000 10,000
Net cash provided by operating activities 123,667 107,026

31/3/22 31/3/21
f f
Grants and contracts 808,348 613,910
Grants received, included in the above, are as follows:
31/3/22 31/3/21
f f
Chester West 5 Chester Council 38,000 48,000
Sport England 760,476 550,910
The Football Foundation 5,000
Edsential
Community		 Interest Group 9,542
Cheshire
Community		 Foundation 330
Holroyd
Foundation		 10,000
808,348 613,910
3. OTHER TRADING ACTIVITIES
31/3/22 31/3/21
f f
Fundraising
events		 3,051
Course fees and sundry income 68,050 13,803
COVID Job Retention Scheme 14,774
68,050 31,628
4. INVESTMENT INCOME
31/3/22 31/3/21
f f
Deposit account interest 43 355
5. RAISING FUNDS
Other trading activities
31/3/22 31/3/21
f f
I3ad debts (5,935) 6,824

2022 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 319,167 211,932 531,099
Contributions to partner organisations
developing sporting activities and
coaching 355,455 355,455
319,167 355,455 211,932 886,554
Charitable activities costs were funded by Sport England grant as follows:
Active Cheshire direct and support cost f454,335
Contributions to partner organisations f91,084
2021 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 241,729 275,665 517,344
Contributions to partner organisations
developing sporting activities and
coaching 235,744 235,744
241,729 235,744 275,665 753,138

31/3/22 31/3/21
f f
Contributions
to partner		 organisations developing sporting activities
and coaching 355,455 235,744
The total grants paid to institutions during the year was as follows:
31/3/22 31/3/21
f f
Champs
DofE		 Public Health- National Partner 26,201 11,709
3,145
Satellite Clubs* 11,262 23,853
School Games* 31,457
Tackling
Mount		 Inequality*
Killimanjaro		 92,903
4,305		 114,536
1,300
Donation 100
Opening School Facilities* 141,017
Children 5Young People* 79,767
Other 49,644
355,455 235,744

2022 General Governance Totals
Support Costs
f
Salary 81Wages 147,345 147,345
Accountancy and Professional Services 32,313 32313
Audit 7,600 7,600
Payroll and HR 5,340 5,340
Other 17,323 2,011 19,334
170008 41924 211932

2021 General Governance Totals
Support Costs
f f
Salary 81Wages 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

Net expenditure
is stated aft		 er charging/(crediting):
31/3/22 31/3/21
f f
Auditors
remuneration-audit		 fee 7,600 7,225
Depreciation
- owned assets		 2,754 4,269
Lease payments-Rent/Photocopier/Container 12,391 12,383

STAFF COST S
31/3/22 31/3/21
f f
Wages and salaries
Social security costs
Other pension costs		 333,949
25,913
14,497		 352,163
29,560
24,614
374,359 406,337
The average monthly number ofemployees during the year was as follows:
31/3/22 31/3/21
Partnership Services 11 10
The number
of employees
whose employee
be
f60,000 (pro-rata) was:		 nefits
(excluding
employer
pension
costs		 ) exceeded
31/3/22 31/3/21
f60,000 - f70,000
f90,000-f100,000		 1
0		 0
1

13. 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		 397,762 216,147 615,687
Other trading activities 31,628 31,628
Investment
income		 355 355
Total 429,747 216,147 645,893
EXPENDITURE ON
Raising funds
Charitable
activities
Contributions
to partner organisations		 developing 19,597 216,147 235,744
sporting
activities
and coaching
Supporting
and co-ordinating		 the provision ofsporting 517,394 517,394
activities
and opportunities
Total 536,691 216,147 753,138
NET INCOME/(EXPENDITURE) (107,244) (107,244)
Other recognised
gains/(losses)
Actuarial
gains/losses
on defined		 benefit schemes (619,000) (619,000)
Net movement
in funds		 (726,244) (726,244)
RECONCILIATION
OF FUNDS
Total funds brought
forward		 371,066 371,066
TOTAL FUNDS CARRIED FORWARD 355,178 355,178

14. TANGIBLE FIXED ASS E TS
Fixtures and Computer
fittings equipment Totals
f f f
COST
At 1April 2021 16,580 20,651 37,231
Additions 0 6,594 6,594
At 31March 2022 16 580 27 245 43 823
DEPRECIATION
At 1April 2020 14,933 18,690 33,623
Charge for year 891 1,862 4,249
At 31March 2022 15824 20 552 36376
NET BOOK VALUE
At 31March 2021 1,647 1,961 3,608
At 31March 2022 756 6,693 7,448
15. DEBTORS:AMOUNTS FALLING DUE WITHIN ONE YEAR
31/3/22 31/3/21
f f
Trade debtors 21,009 13,040
Prepayments
and accrued		 income 4,902 5,032
VAT (121) 4,538
25 790 22 610
16. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/3/22 31/3/21
f f
Trade creditors 39,797 26,494
Social security and other taxes 10,098 7,144
Other creditors 169,428 70,214
Accruals and deferred income 32,781 41,902
252,103 145,754
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 2021 70,214
Amount
released to income earned from charitable		 activities (70,214)
Amount
Deferred
in year		 169,428
Balance at31"March 2022 169,428

31/3/21 31/3/20
f f
Within one year-Building
Lease
Between one and five years-Building		 Lease 10,215
10,215		 10,125
20,430
20,430 30,555
MOVEMENT IN FUNDS
Net
movement
in
At 1/4/21 funds At 31/3/22
f f f
Unrestricted funds
General fund 272,822 178,887 451,709
Defined benefit scheme fund (628,000) 233,000 (395,000)
TOTAL FUNDS (355,178) 411,887 56,709
Net mov ement
in funds, included		 in the above are as follo ws:
Incoming Resources Gains and Movement
resources
f		 expended
f		 (losses)
f		 in funds
f
Unrestricted
funds
General fund 783,537 (793,650) 422,000 411,887
Restricted funds
Tracking Inequality 92,904 (92,904)
TOTAL FUNDS 876,441 (886,554) 422,000 411,887

Net
movement
in
At 1/4/20 funds At 31/3/21
f f f
Unrestricted Funds
General fund 370,066 (97,244) 272,822
Defined benefit scheme fund 1,000 (629,000) (628,000)
TOTAL FUNDS 371,066 (726,244) (355,178)
Comparative
net movement
in fun		 ds,
included
in the abov		 e are as follows :
Incoming Resources Gains and Movement
resources expended (losses) in funds
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)
Tackling Inequality 114,536 (114,536)
Westminster
Foundation		 10,000
216,147 (216,147)
TOTAL FUNDS 631,119 (738,363) (619,000) (726,244)

The amounts
recognised
in the balance sheet are		 as follows:
Defined benefit pension
plans
31/3/22 31/3/21
f f
Fair value of plan assets 2,534,000 2,362,000
Defined benefit obligation 2,767,000 2,990,000
(233,000) (628,000)
Net Liability (233,000) (628,000)
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 23,000 32,000
Net interest from net defined benefit asset/liability
23,000 32,000
Actual return on plan assets 164,000 342,000
Changes in th e present value of the defined benefit obl igation
are as follows:
Defined benefit pension
plans
31/3/22 31/3/21
f f
Defined benefit obligation 2,990,000 1,992,000
Current service cost 23,000 32,000
Contributions by scheme participants 2,000 8,000
Interest cost 61,000 46,000
Actuarial losses/(gains) (306,000) 915,000
Benefits paid (3,000) (3,000)
2,767,000 2,990,000

Changes in th e fair value ofscheme assets are as follows :
Defined benefit		 pension
plans
31/3/22 31/3/21
f f
Fair value of scheme assets 2,362,00 1,993,000
Contributions by employer 9,000 22,000
Contributions by scheme participants 2,000 8,000
Expected return 48,000 46,000
Actuarial gains/(losses) 116,000 296,000
Benefits paid (3,000) (3,000)
2,534,000 2,362,000
s:
Defined benefit pension
plans
31/3/22 31/3/21
f f
~422 000 ~619000
(422,000) (619,000)
The major categories ofscheme assets as a percentage
oftotal scheme assets are as follow		 s:
Defined benefit pension
plans
31/3/22 31/3/21
Equities 42% 46%
Bonds 42% 40%
Property 10% 10%
Cash 6% 4%
Principal
actuari		 al
assumptions
at the balance she		 et date (expressed
as weighted
averag		 es)
31/3/22 31/3/21
Discount rate 3.0% 2.05%
Future salary increases 0.0% 3.5%
Future pension increases 3.0% 2.8%
31/3/22 31/3/21
Retiring today:
Males 21.2 21.4
Females 23.8 25.7
Future:
Males 22.1 22.4
Females 25.5 25.7

Income Expenditure Income Expenditure Expenditure
(&) (&) (&) (&)
2021-22 2021-22 2020-21 2020-21
Staff recruitment 7,500 25,313

31/3/22 31/3/21
f f
INCOME AND ENDOWMENTS
Donations
and legacies
Grants and contracts		 808 348 613910
Other trading activities
Fundraising
events
Course fees and sundry
income
Covid Job Retention
Scheme		 68,050 3,051
13,803
14,724
876,398 31,628
Investment
income
Deposit account interest		 43 355
Total incoming
resources		 876,441 645,893
EXPENDITURE
Other trading activities
Bad debts		 (5,935) 6,824
Charitable
activities
Contribution
to partners
Contribution
to partners
wages allocated
Wages
Social Security
Pensions		 355,454
147,345
186,603
25,913
14,497		 136,456
49,644
352,163
29,560
24,614
Equipment
and facilities
Insurance		 1,075
3,059		 120
4,139
Telephone
Printing,
postage and photocopying
Sundry office costs
Travelling
expenses
Training fees
Rent and premises
costs
Marketing
Refreshments		 5,651
1,275
8,812
7,167
2,498
11,624
1,619
1,058		 6,494
1,043
6,324
6,412
2,349
3,095
(1,209)
111
Computer
expenses
Professional
fees		 5,799
26,235		 6,603
33,249
Memberships
and subscriptions		 8,333 5,067
Fixtures and fittings
Computer
equipment
Expected return
on pension scheme assets
Interest on pension scheme liabilities		 / FRS102Contribution 14,000
13,000		 10,000
835,082 677,125

Support Costs
31/3/22 31/3/21
f f
Finance
Bank charges 458 544
Governance costs
Trustees' expenses 209
Auditors'
remuneration		 7,600 7,225
Auditors'
remuneration		 for non-audit work
Accountancy fees 32,313 35,898
Other 11,100 25,312
51,013 68,644
Total resources expended 886,554 749,148
Net expenditure (10,113) (107,244)