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
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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