2024-03-31-accounts

REGISTERED COMPANY NUMBER: 02401068 (England and Wales) REGISTERED CHARITY NUMBER: 701764 Active Cheshire 6•ttlry h•art• b￿tIft9 fast•rlor30y•a REPORT OF THE TRUSTEE5, DIRECTORS REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 ACTIVE CHESHIRE

Contents of the Financial Statements for The Year Ended 31 March 2024. CHAIR'S FOREWORD................... REPORT OF THE TRUSTEES (including the Directors Report)..... INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF ACTIVE CHESHIRE .21 STATEMENTOF FINANCIALACTIVITIES..................... .25 BALANCESHEET...................................... .26 CASH FLOWSTATEMENT........................................ .27 NOTES TOTHE CASH FLOW5TATEMENT.................................... .28 NOTES TO THE FINANCIAL STATEMENTS... .29 DETAILED STATEMENT OF FINANCIAL ACTIVITIES..... . .48 (This does not form part of the financial statements)

ACTIVE CHESHIRE CHAIR'S FOREWORD FOR THE YEAR ENDED 31 MARCH 2024 The last period has been a steady step forward for Active Cheshire. We have again produced a strong set of financial results which has been underpinned by a strong delivery focus in the areas we set out to make a difference in the last year. The detail of what we have delivered is outlined in the forthcoming sections. Last year I wrote about the maturity of our relationship with our main funder and key strategic partners, l am pleased to say this has continued along with new partners joining our collaborative approach. Our decision over a year ago, to bring our Finance & Compliance function in-house has given us a stronger and more agile approach in this key area. This has been demonstrated by the positive auditors, report {noting we changed auditors for this year, as our previous auditor changed their business model for the size of charity they worked with). In December 2023, the board along with the CEO and his team tooktlme to review our current strategy and delivery programme. The outcome from this initial review was to initiate a facilitated revlew of our future strategy through to 2030. This work is a collaboration between board, the CEO and operational team and includes our strategic partners. This piece of work is on schedule to complete by early 2025 ready for full roll-out from April 2025. At board level, we sald 'goodbye' to three trustees. I would like to record my thanks for their commitment on behalf of the board during their term of off ice. We completed our trustee recruitment campaign during 2023 and have been pleased with how the new trustees including a new'senior Independent Director, have settled in aftertheir induction. With the board bein8 at full strength and performing well alongside a strong CEO and stable operational time, I took the decision to start the process to recruit my replacement. We are at the final stages of recruiting a new Chair after an external recruitment campaign and transition should occur during Q4 2024. This IS the right time for a new Chair to come in and sign off a new strategy with a renewed board and strong and stable operational team. Mr Martln Bryan Pearson- Chair, Actlve Cheshire

AcfivE CHESHIRE REPORT OF THE TRUSTEES (Includlng the Dirertors Report) FOR THE YEAR ENDED 31 MARCH 2024 Members of the Board and Professional Advisers The trustees who are also directors ofthe charity for the purp05e5 of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2024. This report includes the Directors Report for the purposes of the company law. The trustees have adopted the provisions of 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 1021. Members of the Board and Professional Advisers The Charit Charity No.. Company No.: Registered Charity Name.. Registered Office.. 701764 02401068 Active Cheshire Wyvern House, The Drumber, Winsford. Cheshire, CW7 IAH Trustees Martin Pearson Rachel Waterman Stephen Law-Lyon5 lain Lancaster Joseph Onions Kate Morris-Bates Claire Thomp50n Adam Sullivan Eleanor Underhill Jonathan Wogel Positlon Chair Trustee Trustee Trustee Trustee Trustee Trustee Trustee Senior Independent Director Trustee Date A olnted 22. September2017 I" December 2019 30" September 2022 30" September 2022 th 30 June 2023 30" June 2023 30, June 2023 30" June 2023 29" September 2023 I" December 2023 Trustees- resl ned In Gale Butler Susan Sellers William Evans Simon Gerrard Heather Barnes ear Date of Resi 3" April 2023 24, November 2023 30" June 2023 22" May 2024 nation Trustee Senior Independent Director Vice-chair Trustee Trustee/Vice-Chair th 28 June 2024 Chlef Executive Officer Michael Watson Date A ointed I" June 2021

ACTIVE CHESHIRE REPORT OF THE TRUSTEES (including the Directors Report) FOR THE YEAR ENDED 31 MARCH 2024 Auditor Ascendis Audit Limited Unit 3, Building 2 The Colony Altrincham Road, Cheshire Wilmslow, SK9 4LY Bank Barclay5 Bank PIC 30 St Werburgh Street Chester Cheshire. CHI I XB Solicitor Mills & Reeve LLP th 8 and 9 Floor l New York Street Manchester, Ml 4AD The Trustee recruitment process is open and transparent. All Trustees receive a comprehensive induction and are subject to annual appraisal and development as set out in the Active Cheshire Governance Manual. As a recognised Active Partnership commissioned by Sport England, Active Cheshire must demonstrate compliance as a Tier 3 provider with the Code of Sports Governance. Governance Active Cheshire's governing document is its Memorandum and Artlcles ofAssoclation. For the purpose of charity law, trustees act as members (see notes for member liability}. Trustees are further governed by a specific Governance Manual (May 2018 and under current review in line with the Sport England Code for Sport Governance), which sets out procedures for recruitment, deployment, decision-making and the controls in place to ensure probity and transparency. As part of a national network of providers commissioned by Sport England, Active Cheshire must comply with the national Code of Sports Governance as a Tier 3 provider. Disclosures Active Cheshire has in place a Conflict of Interest Register where any disclosure5 are made on a regular basis. Declaration5 of Interest is an agenda item of every meeting and any person with an interest ha5 no part In or presence at a declsion, Staff As of 31/03/2024 Chlef Executive Officer Board Support Head of Data and Inslght Strategic Lead Active Environments Strategic Lead Workforce and Partnerships Senior Strategic Lead Mental Health Strategic Lead Children and Young People Strategic Lead Physical Activity and Health Head of Flnance and Compliance Head of Strategy

AcfivE CHESHIRE REPORT OF THE TRUSTEES (including the Directors Report) FOR THE YEAR ENDED 31 MARCH 2024 INTRODucfioN - OVERVIEW & CHARITABLE OBJECTS Active Cheshire is a charity that exists for public benef it. It aims to improve the health and wellbeing of local citizens with a mission to embed physical activity into all aspects of everyday life. To achieve this it will focus on its charitable objectives to ensure that the necessary resources and information are available to make sport and physical activity happen locally. Trustees will further ensure that, in line with our objects, opportunities to get active are available to everyone, regardless of age, gender, background or ability. Actlve Cheshire's charltable objects are to: l. Increase opportunities to get active locallv 'In the interests of social welfare, to provide or assist in the provision of opportunities for the benefit of the inhabitants of the County of Cheshire for physical and athletic recreation or other leisure-time physical and athletic activity, wlth the object of improving the conditions of life for the sald inhabitants,; 2. Provide financial support to enable participation 'To relieve the need, hardship and distress of such inhabitants in conditions of need, hardshlp and distress by providing financial or other assistance so enabling them to participate in the opportunities provided by the company,; 3. Inspire people to get active by promoting local opportunities 'To disseminate or a5SlSt in the dissemination of information encouraging such inhabitants to participate in physical recreation (including sport) to promote their health and wellbeing,; 4. Ensure that local opportunitles are inclusive 3nd accesslble for those wlth disabllities 'Provide or assist in the provision of sporting opportunities for disabled people to relieve or alleviate their conditions,; 5. Provide more opportunities for young people to get active 'Provide or asSlSt in the provision of sporting facilities for young persons aged under 25 years of age to secure or advance their physical education and trainin8 and enhance their education generally,; 6. Build skills and capacity to deliver 3ctivitie5 locally 'Develop or assist in the development of the capacity and skills of the members of socially and economically disadvantaged communitie5 Wlthin the county of Cheshire in such a way that they are better able to identify and help meet their needs in regard to physical and athletic recreation or other physical and athletic activity, so improving their conditions of life,; 7. Provide more opportunities for older people to get active 'Provide and assist in the provision of opportunities for physical and athletic recreation or other physical activity for older people, to promote their health and well-being,.

AcfivE CHESHIRE REPORT OF THE TRUSTEES Ilncluding the Dlrectors Report) FOR THE YEAR ENDED 31 MARCH 2024 ACHIEVEMENT AND PERFORMANCE PROGRESS AGAINST CHARITABLE OBJEcrs The progress we are delighted to detail here has in no small part been made possible by the investment of our strategic partners. Our principal investor, Sport England, via the Uniting the Movement strategy, has seen Active Cheshire recognised as a System Partner. This guarantees 5 year5 of funding to deliver against the agreed priorities. We would like to place on record, our thanks to Sport England, for their continued support and investment. We continue to deliver against our Active Cheshire CONNECTED strategy which focu5es our attention on providing the greatest possible impact upon people and communities who have the greatest difficulty in becoming active. Our role is facilitate their opportunities as a specialised infrastructure organisation, allow the development of strategies, plans and policies to chime with organisation development in communities. We do with our communities, not to them. Increase opportunitles to get actlve locally With the delivery of a new strategy in 2022, Active Cheshire became a strategic partner for Cheshlre & Warrington focused on helping more people to become more active, more often, livlng longer, happier, healthier lives. 2023/4 was a year in which our system leadership role became embedded in everything we do. Our vision for more people to be more active, more often require long-term generational reform of system wide policies and processes. For local people and organisation in Cheshlre & Warrington, we continued to focus on working collaboratively, finding common ground from which we could influence the physical activity system. In 2022, we focused our efforts on creating a physical actlvity system which would utilise the power of sport and physical activity to help tackle health inequalitles. This work was underpinnecl by the creatlon of the All Together Active Strategyi a physical activity strategy for Cheshire and Merseyside, embedded in the Integrated Care System for Cheshire & Merseyside (NHS Cheshire & Mersey5idel. Because of the strong foundation5 built in 2022, 2023 was a year where the power of collaboration became embedded. In-excess of 115 partners from 80+ organisation5 now consider themselves a partner in the All Together Active System. These partners represent over 15 different sectors including the public, private and VCSFE sectors, HE/FE, Sport, Leisure, community safety and statutory services. We have however been able to directly impact over 18,000 people through the successful projects including the Together Fund, Children and Young People programs and Opening School Facilities Funding.

ACTIVE CHESHIRE REPORT OF THE TRUSTEES (including the Directors Report) FOR THE YEAR ENDED 31 MARCH 2024 Provide financial support to enable particlpation We have been able to distribute in-excess of £385,000 to loca I com munity based organisations throughout 2023124, mainly through the Together Fund. A continuation of the phase 4 Tackling Inequalities Fund, Together Fund provided an opportunity for Active Cheshire to invest in community priorities, driven by local intelligence. We trialled, and successf ully delivered a new a pproach to the Together Fund in 2022123, i n that we coordinated multiple organisations around a known issue affecting a part of the population. Across Cheshire East, Warrington and Cheshire West and Chester we successfully co-ordinated projects which asslsted people with Long Term Health Conditions ILTHC'sl, those from Culturally Diverse Communities, those people with disabilities and people living in lower socio-economic groups. In total, 92 different organisations have worked together on these projects, 9 of which are partners to Active Cheshire. Ensure that local opportunltles are Incluslve and acces8lblo for those wlth dlsabllitles Active Cheshire 15 proud of our work in inclusive sport and physical activity and our long- established partnership with Activity Alliance, the lead body for inclusive sport. We utilise our funding to deliver accessible projects across Cheshire and Warrington the numbers can be seen below.. OTHER 5.6% 18.9% LOWER SOCIOECONOMIC OROUPS 36.4% MAIN BENEFICIARIE$ WORKED WITH CULTVRALLY DIVERSÉ COMMUNMES 20.3%

ACTIVE CHESHIRE REPORT OF THE TRUSTEES (including the Directors Report) FOR THE YEAR ENDED 31 MARCH 2024 Provide more opportunlties for young people to get active In March 2023, 27Yo of children and young people across Cheshire and Warrington are categorised by Sport England as 'inactive' Whilst this 15 lower than the Northwest {32.9%1 and England {32.4%1, there is still a need to lower inactivity levels. We know it is important to embed good habit5 and create positive relationships around physical activity and movement into the lives of young people in the hope that this continues through their lives and subsequently future generations. Throughout 2023124 we have worked with key strategic partners to ensure consistency and togetherness, whilst trusting that working together will have a far greater impact for children and young people. In partnership with Alder Hey Children's NHS Foundation Trust, we have invested significantly in the Beyond, the Cheshire and Merseyside Transformation Board for Children and Young People. Indeed, we have seconded a team member to lead the Healthy weight and obesity work stream. Here, we have been able to help allgn thls stream of work, with professionals from Acute and Public Health settings, with physical activity priorities for young people, ensuring a clear framework is in place to enable more young people to benefit from physical activity. Bulld skllls and capaclty to dellver activities locally 2023124 was an exciting year for Active Cheshire, and we focused heavily on ensuring we had the right ski115 and experience necessary internally to lead and develop a physical activity system. Our People Plan focuses on developing a deployable, skilled and available workforce both internally and across the wider system. As prevlously detailed, becoming a Sport England System Partner has also allowed us to Influence the wider system to develop their skills and capacity. The All Together Active governance structure includes a workforce group, which aligns with the needs of the Cheshire and Warrington Skills Improvement Priorities ISIPI and the Chartered Institute for the Management of Sport and Physical Activity ICIMP5A) analysis of the future of the Sport and Leisure sector. Furthermore, our work to lead and shape the Local Skills Accountability Board ILSABI in Cheshire and Warrington will ensure collaboration between employers in the Sport and Physical Activity Sector, and th05e education and skills providers designing and delivering education courses and qualifications for the future, Provide more opportunltles for older people to get actlve Our strategy focuses on a life course, meaningthat whatever stage people orcommunities are in, they remain a priority. Age Well (along with Start Well and Live Welll ensures that the knowledge and insight widely available about the decline in physical activity into later life is shared and utilised.

ACTIVE CHESHIRE REPORT OF THE TRUSTEES (including the Director5 Report) FOR THE YEAR ENDED 31 MARCH 2024 Public Beneflt This document set5 Out the progress made during 2023-24 towards the achievement of our strategic 8oals and our charitable objects. It further qualifie5 and quantifies the impact of our work for publi benefit and should be read in conjunction with the annexed financial statements. Publlc Beneflt Statement The trustees have complied with the duty in section 4 of the Charities Act 2006 to have due regard to the public benefit guidance published by the Charity Commission. Charlty Operatlons Charity operations are overseen by Trustees and led operationally by the CEO, Mike Watson. Progress against Strategic Plan objectlves Active Cheshlre's CONNECTED Strategy set out a clear vision for a more active Cheshire and Warrington, through partnership, influence and deliverlng change. The following sets out our achievement against those impact objectives. Impact Oblectlve l. More healthyp more active people We have been able to demonstrate that through our partnership and the deliveryofthe final 6-months of the Together Fund, in-excess of 90 partners and over 4,000 people have been positivity, directly, impacted by our work. In addition, our management of the Opening School Faclllties Fund for Cheshire and Merseyslde has seen us distribute £578,5901£587,784 20221231 to schools, leading to 6,561 young people accessing new physical activity opportunities. Objective 2. Greater Health Equity In 2022, NHS Cheshire and Mer5eyside published its 5 year forward plan and interim strategy, Cheshire and Merseyside Health and Care Partnership IICPI Interim Strategy. The All Together Active Strategv features prominently on page 30 of the strategy, stating'we want a Cheshire and Merseyside in which far fewer people suffer health inequalities resulting from physical inactivitv. Throughout 2023/24 significant work has been undertaken to embed physical activity as a health prevention priority which will become visible in the revamped NHS Cheshire and Merseyside ICP Strategy. io

ACTIVE CHESHIRE REPORT OF THE TRUSTEES (including the Directors Report) FOR THE YEAR ENDED 31 MARCH 2024 Objective 3. Increased Participation in Sport, Physical Activity and Movernent In 2022123, Sport England's Active Lives survey data shows that post pandemic levels of activity have returned to pre-pandemic across Engla nd. A yea r further on, and it is pleasing to see that the number of active people has increased further, however, sadly, stark i nequalities remain driving reasons as to why we have stubbornly high inactivity across Cheshire and Warrington. Active Lives Survey Cheshire and Warrington 600000 500000 400000 300000 200000 iooooo JJJ 201912U u2 1122 2L)22123 Inactive Fairly Aciive • Active Active Lives Survey Cheshire and Merseyside 1400000 1200000 ioooooo 800000 600000 400000 200000 dJJJ 2019120 2020121 2021122 2022123 Inactive Fairly Active • Active li

AcfivE CHESHIRE REPORT OF THE TRUSTEES (including the Dlrectors Report) FOR THE YEAR ENDED 31 MARCH 2024 However, we know from additional research that this masks some underlying factors affecting historically underrepresented communities and we continue to work hard to understand this further and, work to combat it. Objectlve 4. High quality partnershlps wlth key strategic stakeholders Much of the focus of our work in 2023/24 has been developing meaningful and mutual partnerships with our systems partners. These include: Active Partnerships Network Active Partnership Network National Children and Young People group EWBA and WLWC (Active Warringtonl Sport England System Partners Network Active Warrington Strategy Board & Warrington PE reference group Cheshire East Communities C&M PA Sub-group Cheshire East Council, Warrington Council & Cheshire West and Chester Council Connected System P, Publlc Health Research Hub NHS Cheshire & Merseyside ICB/ICP & Population Health Board Cheshire & Merseyside Population Health Board Physical Activity Board Cheshire East Mental Health Partnership Board Active Environments (member and part of national steering group) Integrated Sustainable Transport Taskforce The University of Chester Sport England System Partners MEL development Cheshire and Warrington LEP Growth Hub Winsford Network Primary Care Cheshire East, Cheshire West and Cheshire and Warrington Mental health prevention Subgroups Community mental health transformation voluntary sector alliance (East and Westl Chester Sustainability Forum The Mersey Forest C&M Nursing, Midwifery & AHP Workforce Development Programme Board The Chartered Institute for Sport and Physical Activity ICIMSPA) 12

ACTIVE CHESHIRE REPORT OF THE TRUSTEES (including the Directors Report) FOR THE YEAR ENDED 31 MARCH 2024 Objective 5: A co-ordinated, functioning, physical activity system The foundations of a physical activity system are clear to see within the structures that surround All Together Active. 130 individuals f rom 22 sectors regularly come together to combine their resources, share learning and drive forward the physical activity agenda. ALL ER IVE CM Population Health Board Physical Activity Subgroup All Together Active Governance Structure: December 2023 ICS POPULATION HEALTH BOARD. OTHER ICS 7RAJIS BOARDS , ATA PHYSICAL ACTIVITY BOARD ATA STRATEGY AM81TIONS s steiii leadeishi 11 ATA$iACE WORKING GROUP g CMPLACE 8OARDSIPLANS 41Dw Lin￿1?1￿(10￿ STA LIV AG OR TIVE ALL TOfjETWIA CM Population Health Board Physical Activity Subgroup All Together Active Governance Structure: December 2023 ATA PHYSICAL ACTIVITY BOARD ATA PLACE WORKING GROUP ATA EVALUATION WORKING GROUP allacC￿l￿1￿blN1yfOI ensunnglliai Iho aimsoliiioAII yroio9ypr ￿hn1)in￿￿￿￿.mAkIn9 Rowoseniailvos ITOM thoio¢ouom RosponsWSo lorthoknwLvnomoiknTrulU￿NjI Tog￿hLY￿r￿¥￿llr￿Iegy￿￿0Yllh￿ P etrhkeoryJML4Soysldo IogolhoilD￿￿d &MonliOtig, Ev&luBdOna￿j Loining FlttrM￿Hkt0e￿s￿r￿thB1lI￿A1 T￿th￿rActive 0mbib￿ls￿fO I￿￿sU[￿￿ONd tvtslu&￿. Ylth ￿E1111110sh￿r￿dtO￿n¢f1lIII stake￿L￿ra. C•.chalrod byAciNticn&shlr&andMSP. momborshlpcon%stsol. Chosh￿OwC51￿￿dcF￿iOr H￿Ion K￿loY 511aie¥c Iowo5eiiinitveslr￿n1t %ysiem StIOlLy¢ ILy&sollIai￿Os[rOrn niSOilon ¢ha¥S alogch ollhÈ7AI 1r4thfi¢￿ sor stHe￿ns WoiWon ATA THEMATIC GROUPS I..?iT4￿￿k1￿btk3￿a patinLYsIth SPLYifiC hknOSlprtdÈxpoiiis￿S￿n1IQ.cOL¥SQa1id siraiegc(owesoDiniNoslir#noUwi stsbrogiwalTr4n51iwmaikni BodidWiinw51Np5 RepieseniaiiNsQllhePlaceW￿khvJ Gr￿P x3strai￿¢fePsfrO￿e￿thpll¢e. YAK> bEiwepiithemreproswiio¥ch Wolboty Boorè. Plac4.b05¢d PIr*rW8owd,AITo￿ Fatyer j. S4iiw¢l(O.iU ￿4[$} .2. L￿W&ll(￿kU￿ huesduN81 ,3.Ap WtslllhduNsln ￿1￿lIe) i,: :4;Wty#lryco(WThdB%WeN) ", ,. . 13

ACTIVE CHESHIRE REPORT OF THE TRUSTEES (including the Directors Report) FOR THE YEAR ENDED 31 MARCH 2024 Our Culture Staff turnover is now very low and we have embedded our new value5 - Collaboration: we will work, and learn, togetherwith otherstoachieve ourcommon goals. Integrity- We always do what we say we're going to do In the rlght way and to the best of our ablllty. to achieve the best outcomes. Inclusivity- We celebrate diverslty, welcome all oplnlons and strive to tackle inequality. Passlon We have prlde and bellef in everything we do and are commltted to maklng a real difference. Innovatlon -we want to break the mould and develop brave new ideas to ensure our communlties have the best possible future. We continue to Strive to be the best we can be and promote a happy workplace and a good work/life balance for all our staff. 14

ACTIVE CHESHIRE REPORT OF THE TRUSTEES (including the Directors Report) FOR THE YEAR ENDED 31 MARCH 2024 Financial Review Sport England remains the principal funding source of Active Cheshire with £768,848 achieved, although not all of this income contributes to the charity's overhead costs1£189,058 are restricted funds). The key factor5 likely to affect future financial erformance are.. l. Availabllity of public funds including Lottery which is at risk given the incalculable impact of the unpredictability of future lottery sales which impacts on Sport England investment. Active Cheshire's current funding award commits funds from Sport England through until March 2027. 2. Our ability to present and grow a strong value proposltion to the local marketplace, ie the performance and impact of new services leg Active Kids and Active Workplace) which will SUPPOrt income diversification and is funded directly by the client recipient on behalf of beneficiaries. 3. Penslon liablllty and any debt arislng from crystallisatlon, Whilst Currently a surplus, any return to deficit would impact our annual accounts and balance sheet and dlstort the view of income growth given its slze. This would affect viability and confidence in the organisation. The unpredictable nature of the figure Is a challenge which we hope to mitigate through a personalised review of any future specific liability as a somewhat untraditional local government employer (atypical in size and scale). Active Cheshire achieved an in-year position that was more favourable than anticipated with an in vear operating surplus of (pre pension adjustments) £151,654. This compares to the prior year operating surplus of £24,758 and thus give5 a cumulative operating surplus of £466,1211£314,467 last yearl. Active Cheshire has now exceeded the £300,000 required in the Surplus Reserve Pollcy and will investigate opportunities to determine suitable investment opportunities for the surplus. The organisation's deflned beneflt pension scheme has a gross accounting surplus at the reporting date of £710,000. In line with FRS 102 requirements Active Cheshire can only recognise this as an asset on the balance sheet to the extent that It is able to recover the surplus, either through reduced contributions in the future. or through refunds from the plan. The scheme's actuary has confirmed that they can demonstrate no economic benefit arising to Active Cheshire from an 'asset ceiling, calculation comparing the present value of future service costs to the present value of future contributions. The actuary has also confirmed that any refunds from the plan are contingent on future events. Accordingly, Active Cheshire has not recognised the pension asset position, restricting the surplu5 to £nil, and reducing actuarial gains by the same amount. At the end of the financial year the bank and cash balance stood at £652,758. The trade debtors were £2,626 {net of £3,324 bad debt provision), and trade creditors were £86,072. Prepayments were £3,369 and deferred income, accruals and other creditors stood at £116,676. There were no concerns regarding and of the balance sheet balances. 15

ACTIVE CHESHIRE REPORT OF THE TRUSTEES lincludlng the Directors Report) FOR THE YEAR ENDED 31 MARCH 2024 Financial Review Icontinuedl The charity antlClP3tes a trading deficit of £95,356 in the 2024-25 financial year. This 15 due to funds received in 2023 24, with expenditure of those funds expected 2024 25. The trustees have no concerns about the organisation remaining a going concern over the cominE years. Reserves Policy Active Cheshire has in place a Reserves Policy to manage its leve15 of reserves and balances. We define 'Reserves as that part of our income funds that is freely available for operating purpose5 not subject to commitments, planned expenditure and spending limits and not tied up in fixed assets. Reserves do not include endowment funds, restricted funds and designated funds. Reserves are maintained at a level which ensures that the Charity's core activities could continue during a period of unforeseen difficulty, considering risks associated with individual income streams, expenditure varying from budget, planned activity levels and organisational commitments. We use our reserves policy to inform our treasury management approach leg the way in which we manage cash, liquld assets and debt). The reserves that we have set aside provide financial stability and the means for the development of our principal activity. Decision Making The Board makes strategic decisions on behalf of the Charity. Operational decisions are the responsibility of the CEO. The specifics of this arrangement are set out clearly within our Scheme of Delegation. The process for making decislons is presented below. Operational decision5 that may affect the strategic direction of the business will be discussed at the sub-groups and endorsed formally at Board. Equally, where strate8ic decisions are determined by the Board, these can be given substance through sub-group discussions wlth CEO. 1. Strategic Direction (Trustees agree strategy for the Charlty and an Annual Business Plan} 2. Operational Implementation (CEO is responsible for delivery of the Annual Business Plan within agreed parameter5 and budget. 3. Operational Review / Legislative Change (Each year a mid-year business review takes place taking into consideration changes in the micro and macro environment and reflecting on progress to d3te/lessons learned). Regular performance reviews also take place quarterly at both Subgroup and Board. 4. Proposal to Amend / Review Ithe review may result in immediate change where deemed necessary or most likely to inform priorities within the following year's business plan). 5. Sub-Broup Review & Recommendation.. scrutiny, advocacy and challenge is applied by subgroup members who will challenge any change or recommendations to ensure that proposals are robust, viable and align to charitable objects. A refined Business Plan is then presented to the entire Board with Budget for approval. 6. Return to point I to begin the cycle again 16

ACTIVE CHESHIRE REPORT OF THE TRUSTEES (Including the Dirertors Report) FOR THE YEAR ENDED 31 MARCH 2024 Decision Making {continuedl A NOMCOM Committee exists with delegated responsibility as set out in the Terms of Reference agreed by the Board. This group is the primary Eroup responsible for makin& recommendations for the remuneration and pay policy for key management per50nnel although the People and Performance Subgroup can a150 recommend change5 for Board consideration. Remuneratlon of key management personnel Active Cheshire is committed to ensurin8 that we pay our people fairly and in a way which ensures we attract and retain the right skills to have the greatest impact in delivering our charitable objectives. Oilr approach to executive pay is in line with the Association of Chief Executives of Voluntary Organisations IAECVOI Good Pay Guide. In line with Active Cheshire's commitment to equality and diversity (see separate policy), Active Cheshire is committed to equal pay. Active Cheshire remuneration policy and procedure sits with the Nominatlon Committee INOMCOMI, which meets quarterly. The Committee is comprised of the Chair of Active Cheshlre (also NOMCOM Chairl, the Senior Independent Director and Vice-chairs, Meetings are minuted. The Committee sets the pay structure for the organisation and the remuneratlon of Directors and Senior Management. The CEO is in attendance for the meeting Ileaving for the discussion regarding the CEO'S remunerationl and no members of the executive are members of the committee. Decisions by NOMCOM require ratification by full Board. NOMCOM meets annually to ensure that any remuneration is decided in the context ofwider financlal performance. The Commlttee will consider fact5 prepared by the CEO to provide context for declsion-making including: The organlsation's current financlal position Any existing or emerging risks that may impact on the organisation's financial stability g Comparing the competitiveness of Active Cheshire salary banding against credible independent market benchmarks S RPI as at 31 December Public and Third-sector pay awards and any related sensitivities Individual and Team performance & Past-performance benchmarks The significance of employees in delivering Active Cheshire's charitable vision and purpose 17

ACTIVE CHESHIRE REPORT OF THE TRUSTEES (including the Directors Report) FOR THE YEAR ENDED 31 MARCH 2024 Remuneratlon of key management personnel Icontinuedl The Committee will consider the reflection5 and recommendations of the Chair, during his formal appraisal of the CEO against agreed objectives to determine the remuneration package (including any annual bonus} of the Chief Executive. Discussion will take place within the meeting and any conclusions drawn will be presented to full Board for ratification and will be minuted in line with data protection laws. The Chair will provide feedback to the CEO and will write formally to set out any decision5 made and ensure inclusion of pay within published documentation leg Annual Accounts/Reports} will be made to ensure legal compliance. Related parties and co-operatlon with other organisations None of our trustees receive remuneration or other benefit from their work with the charitv. Managlng Rlsk Rlsks are appraised regularly at an operational and strategic level and are recorded withln a Risk Register. The register scores risks based on potential Impact and likellhood and sets out plans for mltlgation. Risk is discussed at every Board land sub-8roupl meeting and reported via operational management meetings. A root and branch review is conducted annually with a detailed appraisal of macro and micro environment at the annual Strategic Planning Dav. Key risks There are 3 core risks actively managed by Trustees as follows: (Key. L'_ Low, 'M'_Medium, 'H'_Highl l. Team stabilit given 5trateglc changes the team has expanded and some long-servlng employees have moved on to new careers. This has caused internal disruption and affected organisational memory, placing increased dependency on fewer, longer-serving staff. Impact.. H Likelihood of continued turnover.. M Mitigation.. a new induction proce55 has enabled recruits to bed into the team and establish themselves, their networks, confidence and competences. A clearer performance-management system has been introduced to ensure regular engagement with staff to ensure that they are progressing well and feel supported. Careful financial management has been applied to income targets to ensure that responsibilities are shared across the team and reserves are used responsibly as contingency to alleviate pressure on individuals. The organisational has also invested into a new CRM system to ensthre that relationships and engagement is recorded and accessible by the whole team. There has been no staff turnover in 2023-24. Mitigated Impact: H Mitigated likelihood of continued turnover: L 18

ACTIVE CHESHIRE REPORT OF THE TRUSTEES lincludlng the Directors Report) FOR THE YEAR ENDED 31 MARCH 2024 Key risks Icontinuedl 2. Pension liabilit there is I staff member still enrolled in the Local Government (Defined Benefit) Pension Scheme la5 of end of year 2024}, originally a Final Salary Pension Scheme but converted to a Career Average Pension Scheme in 2014. The Local Government Pension Scheme was closed to newemployees in 2015 and replaced with a Direct Contribution Benefit Scheme. The Defined Benefit Pension Scheme has been a surplus for the past two years, but there is uncertainty about what will happen next year. There is a further risk of debt crystallisation should staff leave and/or the scheme close. Impact.. H Likelihood of increased costs.. H Mitigation: In 2022/23 the Trustees invited Cheshire Pension Fund ICPFI to meet to discuss the challenge, along with our accountants. CPF recognised the likelihood of our scheme closure at some point in the next 5-10 years and confirmed that it would collaborate with Active Cheshire proactively to determine a repayment plan should debt crystallise. Mitigated Impact: M Mitigated likellhood of unplanned costs: M 3. Future fundin from ma or funder.. Sport England continues to be the largest funder investing in Active Cheshire, representing 72% of total annual income. Their mandate recognising Active Cheshire as their 'aBent' locally also Bives credibility to the organisation. Sport England remains a lottery distributor nationally and continues to invest into a network of Active Partnerships like Active Cheshire. Funds have reduced with changes to the structure of lottery ticket pricing structure and income levels. Impact: H Likelihood of reduced fundlng., M Mltigation.. Actlve Cheshire recoEnised the risk of dependency on a single funder in 2014 and committed to diversifylng income which is progressing well. New products relating to the Blueprint Strategy have been developed and are generating income locally. Relationships with Sport England remain strong and Active Cheshire has secured funding through to 2027. Contract performance remain5 Strong with most contracts exceeding requirements in terms of output, innovation and impact. Active Cheshire invested in a dedicated manager, now embedded in role, to further develop relationships with Sport England and our national counterparts. This will provide greater visibility, an opportunity to promote our work and increase partnership and fundin8 prospects. Mitigated Impact: M Mitigated likelihood of reduced income: L 19

AcfivE CHESHIRE REPORT OF THE TRUSTEES (including the Dlrectors Report) FOR THE YEAR ENDED 31 MARCH 2024 Statement of Trustees. Responsibilities The trustees (who are also the directors of Active Cheshire for the purposes of company lawl are responsible for preparing the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Company law requires the trustee5 to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing those financial statement5, the trustees are required to.. Select suitable accounting policie5 and then apply them con515tentlv; Observe the methods and principles in the charity SORP,. Make judgements and estimates that are reasonable and prudent; Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in busines5. The directors are responsible for the maintenance and integrity of the company's website. Legislation in the United Kingdom governing the preparatlon and dissemination of financial statements may differ from legislation in other jurlsdlctions, The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statement5 comply with the Companies Act 2006. They are also responsible for safeguardin8 the assets of the charitable company and hence for taking reasonable Steps for the prevention and detection of fraud and other irregularities. In so far as the trustees are aware.. There is no relevant audit information of which the charitable company's auditors are unaware; and The trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audlt Information and to establlsh that the auditors are aware of that informatlon. Ascendis Audit Limited, who were appointed during the year, will be recommended for re- appointment under Section 485 of Companies Act 2006 Approved by the Board and signed on its behalf by.. Mr Martin Bryan Pearson-Trustee and Chair Date: tox S£pteMbel 102 20

INDEPENDENT AUDITOR'S REPORTTO THE MEMBERS OF AcfivE CHESHIRE Opinion We have audited the financial statements of Active Cheshire "the charitable compan(, for the year ended 31 March 2024 which comprise the Statement of Financial Activities, the Balance Sheet, the Cash Flow Statement and the related notes. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting standards, including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" {United Kingdom Generally Accepted Accounting Practice}. In our opinion, the financial 5tatements'. Give a true and fair view of the state of the charitable compan¢5 affairs as at 31 March 2024 and of its incoming resources and application of resources, including net movement in funds for the year then ended; Have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and Have been prepared in accordance with the requirements of the Companies Act 2006. Basis for oplnlon We conducted our audit in accordance with Internatlonal Standards on auditing IUKI IISAS IUKI} and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audlt of the financial statements section of our report. We are independent of the charitable company 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 15 sufficient and appropriate to provide a basis for our opinion. Conclusions relatlng to going concern In auditing the financial statements, we have concluded that the Trustee's 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 condltlons that, individually or collectively, may cast Significant doubt on the Charitable Company's ability to contlnue as a 80ing concern for a perlod of at least twelve months from when the financlal 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. Other Information The other information comprises the information included in the annual report, other than the financial statements and our auditor's report thereon. The trustees Iwho are also the directors of the charitable company for the purposes of company lawl are responsible for the other information. 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. 21

INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF ACTIVE CHESHIRE 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 financi31 statements or a material misstatement of the other information. If, based on the work we have performed. we conclude that there 15 a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard. Opinions on other matters prescribed by the Companies Act 2006 In our opinion, based on the work undertaken in the course of the audit.. The information given in the trustees, report, which includes the directors, report prepared for the purposes of company law, for the financial year for which the financial statements are prepared is consistent with the financial statements,. and The directors, report included within the trustees. report has been prepared in accordance with applicable le8al requirements. Matters on which we are required to report by exceptlon In the light of the knowledge and understanding of the charitable company 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 Companies Act 2006 requires us to report to you if, in our opinion.. Adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or The financial statements are not in agreement with the accounting records and returns,. or Certain disclosures of trustees, remuneratlon specified by law are not made: or We have not received all the Information and explanations we require for our audlt. The trustees were not entitled to prepare the financial statements in accordance with the small companies, regime and take advantage of the small companies, exemptions in preparing the trustees, report and from the requirement to prepare a strategic report. Respon51bSlltles of trustees As explained more fully in the Tru5tees' Responsibilities Statement set out on page 21, the trustees (who are also the directors of the charitable company for the purposes of company lawl 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 the trustee5 determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. 22

INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF ACTIVE CHESHIRE In preparing the financial statements, the trustee5 are responsible for assessing the charitable company'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 charitable company or to cease operations, or have no realistic alternative but to do so. Auditor's responsibilities for the audit of the finantial statements Our objectives are to obtain reasonable assurance about whether the f inancial statements as a whole are free f rom 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 IUKI will always detect a material misstatement when it exists. Mi55tatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to infl uence the economic decisions of users taken on the basis of these financial statements. A further description of our responsibilitie5 for the audit of the financial statements is located on the Financial Reporting Council'5 web-site at www.frc.or auditorsres onsibilities. This description forms part of our auditor's report. Extent to whlch the audlt was considered capable of detecting irregularltles. Including fraud We identify and assess the risks of material misstatement of the f inancial statements, whether due to fraud or error, and then design and perform audit procedures responsive to those risks, including obtaining a udit evidence that is sufficient and appropriate to provide a basis for our opinion. In identifying and addressing risks of material misstatement in respect of irregularities, including f raud and non-compliance with laws and regulations, our procedures included the following.. We obtained an understanding of laws, regulations and guidance that affect the charitable company, focusing on those that had a direct effect on the financial statements or that had a fundamental effect on it5 operations. Key laws, regulations and guidance that we identified included the Companies Act 2006, tax legislation, health and safety legislation, and employment legislation. We enquired of the Trustees and reviewed correspondence and Trustee meeting minute5 for evidence of non-compliance with relevant law5 and regulations. We also reviewed controls the Trustees have in place, where necessary, to ensure compliance. We gained an understanding of the controls that the Trustees have in place to prevent and detect f raud. We enquired of the Trustees about any incidences of fraud that had taken place during the accounting period. The risk of fraud and non-compliance with laws and regulations was discussed within the audit team and tests were planned and performed to address these risks. We reviewed financial statements disclosures and supporting documentation to assess compliance with relevant laws and regulations discussed above. We enquired of the Trustees about actual and potential litlgation and claims. We performed analytical procedures to identify any unusual or unexpected relationships that might indicate risks of material misstatement due to fraud. In addressing the risk of fraud due to management override of internal controls we tested the appropriateness of journal entries and assessed whether the judEement5 made in making accounting estimates were indicative of a potential bias. 23

INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF ACTIVE CHESHIRE Due to the inherent limit3tion5 of an audit, there is an unavoidable risk that we may not have detected some material misstatements in the financial statement5, even though we have properly planned and performed our audit in accordance with auditing standards. For example, as with any audit, there remained a higher risk of non-detection of irregularities, as these may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal controls. We are not responsible for preventing fraud or non-compliance with laws and regulations and cannot be expected to detect all fraud and non-compliance with laws and regulations. A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website www.frc.or auditorsres onsibilities. This description forms part of our auditor's report. Use of our report This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 ofthe Companies Act 2006. Our audit work has been undertaken so that we might State to the charitable company's members those matters we are required to State to them in an auditor's report a nd for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company's members as a body for our audit work, for this report, or for the opinions we have formed. Paul Byrne BA (Double Honsl FCA (Senior Statutory Auditor) For and on behalf of Ascendis Audit Limited Statutory Auditor Unit 3, Building 2 The Colonv Altrincham Road Cheshire Wilmslow SK9 4LY Date: 24

AcfivE CHESHIRE STATEMENT OF FINANCIAL AcfiviTIES FOR THE YEAR ENDED 31 MARCH 2024 3113124 31/3123 Restricted Total funds Total funds funds Unrestricted funds Notes INCOME AND ENDOWMENTS FROM Donations and legacies 802,006 189,058 991,064 727,672 Other trading activities Investment income 68,199 8,985 68,199 8,985 46,121 1,518 Total 879,190 189,058 1,068,248 775,311 EXPENDITURE ON Charitable actlvlties Contributions to partner or8anisations developing sporting actlvities and coaching Supporting and co-ordinatlng the provision of sportlng activities and opportunities 196,637 189.058 385,695 236,602 498,899 498,899 530,951 Total 695,536 189,058 884,594 767,553 NET INCOME/(EXPENDITURE) 183,654 183,654 7,758 Other recognlsed gains Actuarial gains on defined benefit schemes 19 {32,000) 132,000} 250,000 Net movement in funds 151,654 151,654 257,758 RECONCILIATION OF FUNDS Total funds brought forward 314,467 314,467 56,709 TOTAL FUNDS CARRIED FORWARD 466,121 466,121 314,467 25

REGISTERED COMPANY NUMBER: 02401068 (England and Wales) BALANCE SHEET AT 31 MARCH 2024 3113124 3113/23 Restricted Total funds Total funds funds Unrestricted funds Notes FIXED ASSETS Tangible assets 13 5,752 5,752 9,003 CURRENT ASSETS Debtors Cash at bank and in hand 14 10,359 625,458 10,359 652,758 57,776 707,030 27,300 635.817 27,300 663,117 764,806 CREDITORS Amounts falling due within one year 15 1175,4481 127,300} 1202,7481 1459,3421 NET CURRENT ASSETS 460,369 460,369 305,464 TOTAL ASSETS LESS CURRENT LIABILITIES 466,121 466,121 314,467 PENSION LIABILITY 19 NET ASSETS 466,121 466,121 314,467 FUNDS Unrestricted funds 17 1466,1211 1314,4671 Pension ReseNe TOTAL FUNDS 1466, 121} 1314,4671 These financial statements have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to charitable small companies. The financial statements were approved by the Board of Trustees on ..... signed on its half and were Mr Martin Bryan Pearson -Trustee and Chair 26

AcfivE CHESHIRE CASH FLOW STATEMENT FOR THE YEAR ENDED 31 MARCH 2024 3113124 3113123 Notes Cash flows from operating activitie5: Cash lused byl/generated from operations 163,257) 200.598 Net cash provided by operating activities 163.2571 200,598 Cash flows from investing activities: Purchase of tangible fixed assets Interest received 14,550) 1,518 8,985 Net cash provided/{used In} investing activities 8,985 13,032} 154,272} 197,566 Change In cash and cash equlvalents In the reporting period Cash and cash equlvalents at the beglnnlng of the reporting perlod 154,2721 197,566 707,030 509,464 Cash and cash equivalents at the end of the reporting perlod 652,758 707,030 27

ACTIVE CHESHIRE NOTES TO THE CASH FLOW STATEMENT FOR THE YEAR ENDED 31 MARCH 2024 RECONCILIATION OF NET INCOME TO CASH FLOW FROM OPERATING ACTIVITIES 3113124 31/3123 Net income for the reporting period las per the Statement of Flnancial Activities) Adjustments for: Depreciation charges Interest received Decrease /llncreasel in debtor5 IDecreasel/lncrease in creditors Difference between pension charge and cash contributions 183,654 7,758 3.251 18,9851 47,417 1256,5941 132,0001 2,996 11,5181 132,8751 207,238 17,000 Net cash lused)/provided by operating actlvltles 163,2571 200,598 28

ACTIVE CHESHIRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 ACCOUNTING POLICIES Basis of preparing the financial statements The financial statements of the charitable company. which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP 2019 IFRS 1021 '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 IFRS 102} (effective l January 20191,, Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Companies Act 2006. The financial statements have been prepared under the historical cost convention. The charitable company is registered in England and Wales. The financial statements are presented in pounds sterling 1£) and transactions are rounded to the nearest £. Golng concern The balance sheet shows an overall surplus of £466,12112023 £314,467) at the year end date. The trustees have reviewed the charity's expected cashflows for the foreseeable future and have concluded that it is able to meet its financial obligations, includin8 cash contributions to the Cheshire Pension Fund. as they fall due. Thus the financial statements are prepared on the going concern basis and no material uncertainties exist a5 to whether the charitable company is able to continue as a going concern for the foreseeable future. Income (Including government grants) All incoming resources are recognised when the charity has entitlement to the funds, the receipt is probable, and the amount can be measured reliably. Income received in advance of provision of specified servlces is deferred until the criteria for income recognition are met. All Grant income is recognised once the charity has entitlement to the funds, having performed the obligations under any grant conditions, it is probable that the income will be received, and the amount can be measured reliably. Trading income is recognised on delivery of the goods or service as per the contract and as delivered on the balance sheet date as a proportion of the total contract value. Where the amount of income is contingent on future events, this is only recognised where the amount of income can be measured reliably, and it is probable that the economic benefits will be received. When this cannot be estimated reliably, income is only recognised to the value of the goods and service that it is considered probable will be recovered. Goods or services provided to the client which at the balance sheet date have not been billed have been recognised as income and are included in debtors as accrued income. 29

ACTIVE CHESHIRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Expenditure Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure. 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 accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the cate80ry. Where costs cannot be directly attributed to particular he3dinES, they have been allocated to activities on a basis conslstent with the use of resources. Grants payable Grants payable are payments made to third parties in the furtherance of the Charity's objects. In the case of an unconditional grant offer this is accrued once the recipient has been notified of the Erant awarded. The notification gives the recipient a reasonable expectation that they will receive the one- year or multi-year grant. Grant awards that are subject to the recipient fulfilling performance conditions are only accrued when the recipient has been notified of the grant and any remaining unfLtlfilled condition attaching to that grant is outside of the control of the Charity. Provlsions for grants are made when the intention to make a grant has been communicated to the recipient but there 15 uncertalnty as to the timing of the grant or the amount of grant payable. The provision for a multi-year grant is recognised at Its present value where settlement is due over more than one year from the date of the award, there are no unfulfilled performance conditions under the control of the Charity that would permlt the Charity to avoid making the future paymentlsl, settlement is probable, and the effect of discounting is material. Allocatlon and apportionment of costs Support costs include central functions and have been allocated to activity cost categories on a b351s consistent with the use of resources. Tangible fixed assets Depreciation is provided at the followin8 annual rates in order to wrlte off each asset over Its estimated useful life. Flxtures and fittin85 Computer equipment 25Yo on cost 25¥0 on cost Taxatlon The charity is exempt from corporation tax on its charitable 3ctivities. Fund accounting Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. 30

ACTIVE CHESHIRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Hire purchase and leasing commltments Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight- line basis over the period of the lease. Pension costs and other post-retirement benefits The charity contributes to a defined benefit pension scheme for employees. The assets of the scheme are held separately from those of the charity in an independently administered fund. Current service costs, past service costs and gains and 1055es on settlements and curtailments are charged to appropriate resources expended categories in the Statement of Financial Activities. Past service costs are recognised over the vesting period or immediately if the benefits have vested when a settlement l eliminating all obligations for benefits already accrued} or a curtailment (reducing future obligations as a relate of material reduction in the scheme membership or reduction in future entitlement) occurs, the obligation and related plan assets are remeasured using current actuarial assumptions and the resultant gain or loss is recognised in the Statement of Financial Activities during the period in which the settlement or curtailment occurs. The interest cost and the expected return on assets are shown as a net amount as other finance costs or income. Net pension finance costs are allocated to appropriate resources expended categories in the Statement of Flnancial Activitles. Net pension finance income is recognised as an incoming resource in the Statement of Financial Activities. Actuarial gains and losses are recognised immediately as other recognised gains and losses in the Statement of Financial Activities. Pension scheme a55ets are valued at fair value at the balance sheet date. Fair value is based on market price information and in the case of quoted securities IS the published bid price. Pension scheme liabilities are measured on actuarial basis using the projected unit method and are discounted to their present value using a rate equivalent to the current rate of the return on a high-quality corporate bond of equivalent currency and term to the scheme liabilities. The pension scheme surplus (to the extent that it can be recovered) is recognised in full on the Balance Sheet, net of related deferred tax. The charlty also contributes to a defined contributlon pension scheme for Its employees. Contributions to thls scheme are recognised as an expense in the period in which they are Incurred. Irrecoverable vat All resources expended are classified under activity headings that aggregate all costs related to the category. Irrecoverable VAT is charged against the cate80ry of resources expended for which it was incurred. 31

ACTIVE CHESHIRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Cash at bank Cash at bank and cash in hand includes cash held on deposit with a short maturity of three months or less. Financial instruments The charity only has financial assets and liabilities of a kind that qualify as basic financial in5trumentS. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value. Financial assets are initially measured at transaction price (including transaction costs) and subsequently held at cost, less any impairment. Financial liabilities are classified according to the substance of the financial instrument's contractual obligations, rather than the financial instrument's legal form. Financial liabilities are initially measured at transaction price lafter deducting transaction costsl and subsequently held at amortised cost. Key Judgements and estimates The accounting policies above which, represent keyjudgements and estlmates are:_ Creditors - there is £85.667 included in deferred income, this represents an estimate of the income received for which work has not yet been undertaken. This is shown in note 16. Pension The present value of the Local Government Pension Scheme defined benefit liability/surplus depends on a number of factors that are determined on an actuarial basis using a variety of assumptions. The assumptions used in determining the net cost lincomel for pensions include the discount rate. Any changes in these assumptions, which are disclosed in note 19, will impact the carrying amount of the pension's liability/asset. Furthermore, a roll forward approach which projects results from the latest full actuarial valuation performed at 31 March 2022 has been used by the actuary in valuing the pensions liability/asset at 31 March 2024. Any differences between the figures derived from the roll forward approach and a full actuarial valuatlon would impact on the carrylng amount of the pension liabllltylasset. FRS 102 requires that deflned benefit plan surpluses are recognised only to the extent that they are recoverable either through reduced contributions in the future or throu8h refunds from the plan. The accounting valuation of the Cheshire Pension Fund at 31 March 2024 identified an accounting surplus of £710K. The scheme's actuary ha5 confirmed that they can demonstrate no economic benefit arising to Active Cheshire from an 'asset ceiling, caSculation comparing the present value of future service costs to the present value of future contribution5. The actuary has also confirmed that any refunds from the plan are contingent on future events. Accordingly, Active Cheshire judge that there is insufficient evidence to support the recoverability of the plan's surplus and therefore has not recognised the pension asset position, restricting the surplus to £nil, and reducing actuarial gain5 by the same amount. Taxatlon The Trustees consider that requirements for the exemption from taxation set out in the Income Tax Act 2007, Corporation Tax Act 2010 and Section 256 of the Taxation of Chargeable Gains Act 1992 are met and, therefore, no provision is made for taxation. 32

AcfivE CHESHIRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 DONATIONS AND LEGACIES 3113/24 3113123 Grants and contracts 991,064 727,672 Grants received, included in the above, are a5 follows: 3113/24 3113123 Sport England Champs Public Health Collaborative Other Local Commissions 768,848 172,400 49,816 616,715 73,441 37,516 991,064 727,672 OTHER TRADING ACTIVITIES 3113124 31/3123 Sundry income 68,199 46,121 INVESTMENT INCOME 3113/24 3113123 Deposit account interest 8,985 1,518 33

ACTIVE CHESHIRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 CHARITABLE ACTIVITIE5 COSTS 2024 Grant funding of activities (See note 61 (See note 71 Support costs Direct costs Totals Contributions to partner organisations developing sporting activities and coaching 385,695 385,695 Supporting and co-ordinating the provision of sporting activitie5 and opportunities 419,278 79,621 498,899 419,278 385,695 79,621 884,594 2023 Grant funding of activities Isee note 61 (See note 71 Support costs Direct costs Totals Contributions to partner organisations developlnB sporting activities and coachin8 236,602 236,602 Supporting and co-ordinating the provision of sporting activitie5 and opportunities 473,337 57,614 530,951 473,337 236.602 57,614 767,553 34

ACTIVE CHESHIRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 GRANTS PAYABLE 31/3/24 31/3/23 Contributions to partner organisation5 developing sporting activities and coaching 385,695 236,602 The total grants paid to institutions during the year was as follows: 31/3124 31/3/23 Champs Public Health- National Partner ICS Strategy Opening School Facilities Tackling Inequality Moving Communities AT Fest CWP Mental Health Opening School Facilities Children & Young People, 3,019 84,732 26,616 162,780 26,400 22,706 14,218 12,000 33,224 9,657 42,228 26,616 102,098 3,945 12,000 40,058 385,695 236,602 Fully funded by Sport England 35

ACTIVE CHESHIRE NOTES TO THE FINANCIAL STATEMENTS- CONTINUED FOR THE YEAR ENDED 31 MARCH 2024 SUPPORT COSTS 2024 General Governance Support Costs Totals Accountancy and Professional Services Audit Payroll and HR Other 2,275 7,500 2,275 7,500 3,508 66,338 3,508 64,540 1,798 68,048 11,573 79,621 All costs against supporting and co-ordinating are for the purpose of achieving the objectives of the charity. 2023 General Governance Support Costs Totals Accountancy and Professlonal Services Audit Payroll and HR Other 26,233 9,500 26,233 9,500 888 20,993 888 18,647 2,346 19,535 38,079 57,614 AII costs against supporting and co-ordinating are for the purpose of achieving the objectives of the charlty. NET INCOME/(EXPENDITURE) Net income/lexpenditurel is stated after charging 3113124 3113123 Auditors remuneration-audit fee Depreciation owned assets Lease payments-Rent/Photocopier/Container 7,500 3,251 10,561 9,500 2,996 11,515 TRUSTEES, REMUNERATION AND BENEFITS There were no payments to trustees for the year ended 31 March 202412023 £0} Trustees. expenses There was £1,798 paid to trustees for expenses paid in 2023-2412023 £285}. 36

ACTIVE CHESHIRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 10. STAFF COSTS 3113/24 3113123 Wages and salaries Social security costs Other pension costs 310,092 27,711 40,491 318,063 34,749 18,666 378,294 371,478 The average monthly number of employees during the year was as follows: 3113/24 3113123 Partnership Services The number of employees whose employee benefits (excluding employer pension costs) exceeded £60,000 Ipro-ratal was: 3113124 31/3123 £60,000 - £70,000 The key management personnel comprise the Trustees and Chief Executive. The total employee Benefit5 of the key management personnel were £67.11312023 £65,292). The Trust purchased no Consultancy services from Trustees during the year12023 £01 11. EX GRATIA PAYMENTS The charity made no settlement payment during the year ended 31" March 202412023 None). 37

ACTIVE CHESHIRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 12. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted funds Restricted Total funds fund5 INCOME AND ENDOWMENTS FROM Donations and legacies 625,574 102,098 727,672 Other trading activities Investment income 46,121 1,518 46,121 1,518 Total 673,213 102,098 775,311 EXPENDITURE ON Charitable activities Contributions to partner organisations developing sporting activltles and coaching Supporting and co-ordinating the provision of sporting activities and opportunities 134,504 102,098 236,602 530,951 530,951 Total 665,455 102,098 767,553 NET INCOME 7,758 7,758 Othor recognised gainslllosses) Actuarial gain on defined benefit scheme 250,000 250,000 Net movoment in funds 257,758 257,758 RECONCILIATION OF FUNDS Total funds brought forward 56,709 56,709 TOTAL FUNDS CARRIED FORWARD 314,467 314,467 38

ACTIVE CHESHIRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 13. TANGIBLE FIXED ASSETS Fixtures and fittings Computer equipment Totals At l April 2023 and at 31 March 2024 DEPRECIATION At l April 2023 Charge for year At 31 March 2024 16,485 95 22,888 39,373 42 NET BOOK VALUE At 31 March 2023 95 8,908 9,003 At 31 March 2024 5,752 5,752 14. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 3113124 3113123 Trade debtors Prepayments and accrued income Other Debtors VAT 2,626 3.369 255 4,109 57,871 1,155 11,2501 16. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31/3124 3113123 Trade creditors Social security and other taxes Accruals and deferred income 86,072 8.318 108 358 63,394 14,342 381606 459,342 Deferred income included above represents monies being held on behalf of other organisations or has been received but no work commissioned at the balance sheet date. Balance at I, April 2023 Amount released to income earned from charitable activities Amount Deferred in year Balance at 31 ' March 2024 319,671 1304,6711 39

ACTIVE CHESHIRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 16. LEASING AGREEMENTS Minimum lease payments under non-cancellable operating leases fall due as follows: 31/3124 3113/23 Within one year - Building Lease 17. MOVEMENT IN FUNDS Net movement in f unds At 114123 At 3113/24 Unrestricted funds General fund 474,198 18,077) 466,121 Restricted funds Tracking Inequality 1159,731) 159,731 TOTAL FUNDS 314,467 151,654 466,121 Net movement in funds, included in the above are as follows.. Incoming resources Resources expended Gains and Movement Ilossesl in funds Unrestricted funds General fund 879,190 1727,5361 151,654 Restrlcted funds Tracking Inequalitylmoving Communities 189,058 1189,058} TOTAL FUNDS 1,068,248 1916,5941 151,654 40

ACTIVE CHESHIRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 24 17. MOVEMENT IN FUNDS- continued Comparatives for movement in tunds Net movement in funds At 114/22 At 3113/23 Unrestricted Funds General fund Defined benefit scheme fund 289,709 1233.0001 24,758 233,000 314,467 TOTAL FUNDS 56,709 257,758 314,467 Comparative net movement in funds, included in the above are as follows: Incoming resources Resources expended Gain5 and Ilossesl Movement in funds Unrestrlcted funds General fund 673,213 1648,4551 233,000 257,758 Restrlcted funds Tackling Inequality 102,098 {102,0981 TOTAL FUNDS 775,311 1750,5531 233,000 257,758 Restricted funds are subject to restrictions imposed by the donor or terms of an agreement. The balances on the restricted funds (currently there is no restricted balance) are held within the charity in order to provide, in future periods, the specific delivery of activities in accordance with the restrictions under which the income was provided. 41

ACTIVE CHESHIRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 18. ANALYSIS OF CHANGES IN NET FUNDS Cash and cash equivalent At 1/4123 Cash flows At 31/3124 Cash 19. EMPLOYEE BENEFIT OBLIGATIONS The charity participates in the Cheshire Pension fund, part of the local government scheme, a defined benefit statutory scheme in accordance with local government pension scheme regulations 1997 as amended, Cheshire West and Chester Council administers the fund. The total contribution made for the year ended 31 March 2024 was £13,00012023 - £12,000) of which employer's contributions totalled £10,000 12023 £9,000) and employees, contributions totalled £3,000 12023 - £3,000). Robert Bilton FFA of Hymans Robertson carried out a full actuarial valuation at 31 March 2022. The amounts recognised in the balance sheet are as follows.. Defined benefit pension plans 3113/24 3113123 Fair value of plan assets 2,016,000 1,887,000 Defined benefit obligation 1,306,000 1,306,000 710,000 1710,0001 581,000 1581,000} Surplus not recognised Net surplus/lllabilityl Active Cheshire has not recognised the pension asset position, restricting the surplus to £nil, and reducing actuarial gains by the same amount. The plan has a gr05s accounting surplus at the reporting date of £710k. In line with FRS 102 requirements Active Cheshire has not recognised an asset on the balance sheet as it is unable to recover the surplu5, either through reduced contribution5 in the future, or through refunds from the plan. The scheme's attuary has confirmed that they can demonstrate no economic benefit arising to Active Cheshire from an 'asset ceiling, calculation comparing the present value of future service costs to the present value of future contributions. The actuary has also confirmed that any refunds from the plan are contingent on future events. 42

ACTIVE CHESHIRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 19. EMPLOYEE BENEFIT OBLIGATIONS- continued The amounts recognised in the Statement of Financial Activities are as follows,. Defined benef it pension plans 31/3124 31/3123 Current service cost Net interest from net defined benef it a55et/liability 6,000 128,0001 20,000 6,000 (22,000) 26,000 Actual return on plan assets 125 000 Changes in the present value of the defined benefit obligation are as follows: Defined benefit pension plans 31/3/24 3113123 Defined benefit obligation Current service c05t Contributions by scheme participants Interest cost Actu3rial losses/lgainsl Benefits paid 1,306,000 2,767,000 6,000 20,000 3,000 3,000 62,000 76,000 162,0001 11,552,0001 19,0001 18,0001 1,306,000 1,306,000 Changes in the fair value of scheme assets are as follows,. Defined benefit pension plans 3 113/24 3113123 Fair value of scheme assets Contributions by employer Contributions by scheme participants Expected return Actuarial gainslllossesl Benefits paid 1,887,000 10,000 3,000 90,000 35,000 19,0001 2,534,000 9,000 3,000 70,000 1721,0001 (8,0001 2,016,000 1,887,000 43

ACTIVE CHESHIRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 19. EMPLOYEE BENEFIT OBLIGATIONS - continued The amounts recognised in other recognised gains and losses are as follows: Defined benefit pension plans 3113124 3113123 Actuarial gains 97,000 831,000 The major categories of scheme assets as a percentage of total scheme assets are as follows.. Defined benefit pension plans 3113/24 50Yo 36% 12% 31/3/23 48Yo 36% 13Y• Equities Bonds Property Cash Principal actuarial assumptions at the balance sheet date (expressed as weighted averages) 3113124 4.85% 3.45% 2.75% 3113123 4.75% 3.65% 2.95% Discount rate Future salary increases Future penslon increases The current mortality assumptions include sufficient allowance for future improvements In mortality rates, The assumed life expectations on retirement age 65 are: 3113124 3113123 Retiring today: Males Females 21.1 23.4 21.2 23.6 Future: Males Females 23.0 26.0 23.1 26.3 Defined contribution scheme The company makes contributions to a defined contribution pension scheme for its employees. The cost for the period was £30,70912023 - £11,203). 44

ACTIVE CHESHIRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 20. RELATED PARTY DISCLOSURES During the year Active Cheshire paid £11212023 £0) to the Lancashire Football Association of which one of the trustee5, Simon Gerrard, 15 CEO. All related party transactions have taken place on an arm's length basis and the individuals connected to Active Cheshire and its related party are not involved in any decisions relating to such transactions. 21. FUNDRAISING STANDARDS INFORMATION The charity raises charitable fund5 in-house and does not engage a professional fund-raiser or commercial participator to carry out these activities. The charity has not bound itself to a voluntary scheme for regulating fund-raising and has not received any complaints with respect to its fund- raising. The charity avoids unreasonable intrusion into a person's privacy, unreasonable persistent approaches and undue pressure on persons in connection with fund-raising. 22. COMPANY LIMITED BY GUARANTEE The Trust is a company limited by guarantee and has no share capital. The liability of each member in the event of a wlndlng up Is Ilmlted to £ l. 23. DISCLOSURE OF FUNDING FROM PUBLIC BODIES Sport England Champs Public Health Collaboratlve Local Commlsslons Alder Hey Children's NHS RSPH Non- Publi Total Revenue grants Capital grants Membership Income Sponsorship Income Other income Total Income 768,848 172,400 27,500 6,600 975,348 44,918 27,500 15,716 15,716 32,266 32,266 92,900 1,068,248 768,848 6,600 Salaries Overheads/Support CQ5ts Inactivity projects Local Delivery projects Capital facilities projects Clubs Young People Other costs Total Expendlture 378,294 378,294 61,508 61,508 222,404 87,751 52,834 22,706 385,695 91,097 753,303 91,097 916,594 87,751 52,834 27,706 Net Income 15,545 84,649 19,584 15,716 6,600 9,560 151,654 45

ACTIVE CHESHIRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 23. DISCLOSURE OF FUNDING FROM PUBLIC BODIES- continued Sport England Champs Public Health Collaboratlve Alder Hev Children's NHS Local Commissions Non- Public Total RSPH Cash Reconciliation Released to Income Statemont Transfer to deferred grant Cash recelved durlng flnancial year 537,740 1,751 37,384 13,1081 22,706 596,923 70,167 15,000 500 85,667 607,907 1,751 52,834 13,1081 500 22,706 682,590 Deferred grant reconclllatlon Opening balance Transfers in Release to Income Statement 215,563 70,167 86,000 15,000 15,000 3,108 319,671 85,667 500 1215,563 186,0001 115,0001 15,000 13,1081 319.6711 Closln8 Balance 70,167 500 85,667 Total Expenditure 753,303 87,751 52,834 22,706 916,594 Oeferred grant reconcSllatlon Opening balance Cash received Release to Income Statement Closing Balance 215,563 607,907 86,000 1,751 15,000 52,834 3,108 13,1081 319,671 682,590 500 22,706 1753,3031 70,167 187.7511 152,834 15,000 122,7061 1916,594 85,667 500 46

ACTIVE CHESHIRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 24. CONTINGENT LIABILITY Active Cheshire is subject to a potential claim for retrospective service charges arising from the 2019- 24 lease agreement for their main office accommodation at Wyvern House, Winsford. The outcome of the potential claim is uncertain at the date of approval of the financial statements. The outcome of the liability is dependent upon negotiations between the two parties IActive Cheshire and Cheshire West and Chester Council, the Landlord) which may include legal dispute resolution due to the inaction of the landlord to enact their invoicing obligations. The potential financial exposure in respect of the potential claim is £4,556 for the 2023/4 financial year. Active Cheshire should not recognise a provision for a potential claim because it Is not 'probable' (defined in FRS102 as 'more likely than not'l that an outflow of resources will be required to settle the claim. This amount 15 below materiality. 47

ACTIVE CHESHIRE DETAILED STATEMENT OF FINANCIAL AcfiviTIES FOR THE YEAR ENDED 31 MARCH 2024 3113124 3113123 INCOME AND ENDOWMENTS Donations and legacies Grants and contracts 991,064 727.672 Other trading activlties Sundry income 68,199 46,121 1,059,263 773,793 Investment income Deposit account interest 8,985 1,518 Total Incoming resources 1,068,248 775,311 EXPENDITURE Other tradlng actlvltles Bad debts 11,0201 3,455 Charltable activltles Contribution to partners Contribution to partners wages allocated Wages Social Securitv Pensions Equipment and facilities Insurance Telephone Printing, postage and photocopying Sundry office costs Travelling expenses Training fees Rent and premises costs Marketing Refreshments Computer expense5 Professional fees Memberships and subscriptions Expected return on pension scheme assets / FRS102 Contribution Interest on pension scheme liabilities 385,695 236,602 3,809 310,445 34.749 18,667 254 3.176 3,450 1,055 7,491 5,022 3,942 11,515 30,827 1,195 6,273 15,780 14,004 11,000 6,000 310,092 27,711 40,491 4,316 2,858 3,170 1,029 11,503 7,516 4,266 9,921 25,125 1,537 2,713 54,868 12,748 14,000} 128,000} 873,559 725,256 48

ACTIVE CHESHIRE DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2024 Support Costs 3113124 3113/23 Finance Bank charges 482 478 Governance costs Trustees, expenses Auditors, remuneration Auditors, remuneration for non-audit work Accountancy fees Other 1,798 7,500 285 9,500 2,275 26,233 2,346 11,573 38,364 Total resources 8xpend8d 884,592 767,553 Net Income 183,654 7,758 49