REGISTERED NUMBER: 2301452 {England and Wales) Tiustee's Annual Report and co￿￿￿1d3ted FmaThdal St*ments forthe Year Ended 31st De￿mber2O2l SPEOAL QiYMPICS GREAT BR￿AIN Regisiewed d￿rity No. 800319 51mpson Wreford & Partners Chartered Accountants and Registered AuditN5 Suffolk House George st￿et Croydon CRO OYN SPECIAL OLYMPICS GREAT BRITAIN Contents of the Twstees. Annual Report and Ac£ounts forthe yearended 31st Decernbtr 2022 Pzge Relerence and administrative inforniation Annual report of theTrustees 2-11 Independent auditors. re￿)rt 12-14 Con501idated statement of financial artivr(ies Is Cons￿1d3ted balance sheet 16 Company balancesheet 17 Consolidated 5tatemeTht of cash flow5 18 Notes tothe accounts 19-32 SPECIALOLYMPICS GREAT BRITAIN RefefÈntÈ and admln15trztlve Infomationfor the year ended 31st D￿Mber20￿2 CHARITY REGISTRAMON NUMBER: 8CKI329 COMPANY REGISTRATION NUMBER: 2301452 REGtSTÉRED OFFICL" CIOTWO fjrdes. WeWorkAviation Hous 125 ￿n8$Way, London WC2B 6NH DIRECTORS.. Thefollowin8 persons held office durinBtheyear ended 31st December 2022 and up to the date of thSs rew)rt'. P. D. Richardson Ichainnanl C. J. Classen (Vice Chairnianl A. C. Baker Professorj. Bums A. Byland V. S. Patel R. A. Powell Rayson E. L Rose T.y￿n8 Aesigned 15 November 2022 HONORARY PRESIDENT.. L Mcmenemy MBE HONORARY VICE PRESIDENr: P. K Anderson OBE G. Hulme CHIEF EXECUnVE OFFICER: c Appointed 9 May 2022 INTEAIM CHIEF EXECUTIVE OFACER: L Baxtw MBE-July 2021 to May 2022 AUDITORS: Simpson Wreford & Partners Chartered Accountants & stat￿¢y¥AUd1lors Suffolk HOUK George Street, Croydon CRO OYN BANKÉRS: National We5tmin5ter Bank PIC 116 Fenchurch Street. London. EC3M SAN SPECLAL OLYMPI(S GREAT BRtrAIN Annual Report of theTrustees forthe yearended 31st DecembÈr 2022 The members of the Board of DI￿rtOIS (frusteesl of Speoal Olympics Great 8ritain. present their annual report together with the audited accounts for the year ended 31st December 2022. The reference and administratlve infomiatlon 55 set out on page l. Oblertlves and artlvltles Special Olympic5 Great Br￿in'S mission is to prnwde year-round sports training and athletic competition In a variety of Olympic-type sports for children and adults wth an intellectual Ilearningl disability- prowdin8 Opportunities for people to make friends. learn sooal skills. feel part of a community, rncrease confidence and selfesteem. realise potential, develop physical fitnes5 and mental well-bein& demonstrate courage and experience joy and pride. Spetial Olympi¢s Great Britain is part of the global Spetial 01￿￿piC$ Intemational organi5ation which 15 the largest disability sports organisation in the world. As è ￿0b31 mthfement. Special Olympics reaches 5.7 million athletes across 200 countries. Special Olympios 15 founded on the belief that people with intellertual disabilities can. with proper support and encouragement. learn. enjoy and benefit from participation in indiwdual and team sports. adapted as necessary to meet the needs of those with intellertual and profound disabilities. Special Olympics believes that consistent development and trainln& indudin8 physical conditionlng and nutritional and health-related actiwties. is essential to the devÈlopment of lrfe skills and sports skills, and that competition among those of equal abilities ts the most appropriate means of testing these skn11s, mea5urin8 progress and providlng incentives for personal grovrth. Special OIyrnpic5 also believes that through sports trdining and competition, people with a leaming disability benefit physically, mentally and S¢Kially; lamilie5 are strengthened- and the tommunity at lar8e. both through parbcipation and observation, is united with people with intellectual disabilities in an environment of equality. respett and acceptance. Stniclure. governance and mana£ement Special Olympics Great Britain is a dTraritable private company limited by guarantee and not havlng a share capital. The company is g¢)vemed by the Memorandum and Arricles of Assodation lamended by 5peaal Resolution in August 20221 under which the Board of Dirertors (trnstee51 is appointed and the management ofthe Charity is set out. The company operdtes a national prograrnme of development, training and local, règional and national competition5 which 15 attredited by Special Otympics International. Special Olympics Great Britsio is govemed by a Board of Tn￿tee$. who have been appointed for their expertise in specific areas. The organisation's Article5 of Association states that the Board shall tonsist of at least one Special Olympics Athlete, one representatwe from the 'branche5'. one close family member of a Speoal Olympic5 Athlete, one expert in the field of intellectual disabilities. and one expert in the field of sports. The members ofthe Board ofTrustees ofthe Charity who Served durin8 the yearare asfollow5'. Paul Rithardson- Chaiman Chady Classen- Vice Chairman Andy Young- Treasurer Andy Baker- Resigned IS November2022 Profes50rJan 8urns Kiera B￿and Vijita Patel Rob Powell Alison Rayson Emma Rose The Chief Executive Offi￿r ICEOI is dele8ated. by the Board. to oversee the day-tTrday njnning of the organi5ation. SPECIAL OLYMPICS GREAT BRrrAIN Annu￿ Report of theTrustees Icontlnuedl for the year ended 31st Decembèr 2022 Strurture. 8ovemance and Managen￿nI {contlnued) The Charity owns a 100% subsidiary, SOGB Promotions knmited. This subsidiary is fully controlled by Special Olympics Great Britain and their results are induded wr(hin these coThsolidated finanoal statements. SOGB Promotions Limited is a private company, limlted by shares. registered In England and Wale5, the company's principal attiwty is to obtain sponsorship income for Speoal OlyThPi￿ Great 8ritain. Special 0￿MPl¢S Great Britsin re6istwed with the Scotbsh Charity Regulator IOSCRI during 2022- ￿giStratIon number SC052(YJO. ststement of Trustees, responsibilities The Trustees Iwho are also Directors of Special ￿ymPIcS Great Britain for the purpose5 of company lawl are responsible for preparfng the Trustees. Annual Report and the finanaal ststements in accordance with applicable law and United ngdom Accounting Standards Iunited ￿Tr8dOM Generally Atcepted A￿UntIn8 Practice). Company law requires the Trustees to prepare finanual 5t3tements for ead) ffinantial year. Under company law the Trustees must not approve the financial 5t3tements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and appliotion of ￿$Our￿5, including the Incorne and expenditure, of the charitable company for that period. In preparin8 these financial statements, the Trustees are required to: 5elert suitable accounting pol(cies and then apply them consi5tently- observe the methods and principles in the Charities SORP 2019 IFRS 1021- make judgements and estimates that are reasonable and prndenL stste whether applitable UK accounting standards have been followed, subject to any materlal departu￿$ disclosed and explained in the finanaal statements,. prepare the financial statements on the going concern basis unless It is Inappropriate to presume that the tharitable company will continue in ¢)peration. The Trustees are ￿ponSIble for keeptng adequate accounting records that disclose with reasonable accuracy at any time the financial position of the tharitable company and enable them to ensure that the finanaal ststements comply with the Companies Art 2rx16. They are also responsible for safeguardin8 the assets of the charitsble company and hence for takin8 reasonable steps for the prevention and detection of fraud and other irre8¢Jlarlties. In so faras theTrustees are awa￿.. there 15 no relevant audit infomiat6on of whith the charitsble companV5 auditor is unaware- and the Trustees have taken all steps that they ought to have taken to make themselve5 aware of any relevant audit Snfomiatlon and to eStabl￿h that the auditor Is aware of that inforniation. Rlsk Review The Board of Directors have overall responsibility for ensuring that the ljarity has an appropriate system of eolltrols. financial and Othe￿iSe. They a￿ also responsible for safeguarding the assets of the Charity and taknng reasonable steps for the prevention and detection of fraud and other irregularities providrng assurance that= The Charity tomplies with relevant laws and regulation& Ils assets are safeguarded against unauthofised use ordisposition. Proper records are maintained and finanaal inforrnation used within the Charity or for publication is reliable. SPECIALOLYMPICS GREAT BR￿AIN Annual Reportof theTrustees (continued) for theyear ended 31st Oecember 2022 Rlsk Revlew Itontlnuedl A8 part of the Charity's risk management proc￿, the Board acknowledges it5 responsibility for the Charity's system of internal controls and for reviewgng effectiveness, while reco8nisin8 that such a system is designed to manage rather than elSminate the risk of failure to achieve the Charity's objectives and that the￿ is reasonable (not absolutel reassurance against material loss. The Board of OirectOT5. thTough a regular rtsk rewew, monitor risks induding consideration of the type of risks the Charity is faon& the level of risk which they regard as acceptsble, the likelihood of the risks concerned rnaterialisin8, and the Charity's ability to reduce the Inciden￿ and irnpact of those that do materialise. Special Olympics Great Britain's register of the potential impacL likelihood and mrbgation of risks indudes: Safe8uardin8 children and vulnerable adul Shortfall in funds to tover operational costs. Lack of qualified coaches deliverin8 8rassroots sporL Lack of Structu￿ and scale to deliverstrategic intent All risks have been asse55ed and updated by the Board of Dirertors durin8 the year and are presented for further wiew at each yearfs AGM. Once new Trustees a￿ appointed by the Board. they go through an intemal indurtion process with the Chalr and the CEO. and are invited to meet key employees. During their induetion, new Trustees are briefed on their legal obligatlons tjnder charity and mmpany law. The Charity employed a new CEO In May 2022. with Colin ￿er taking on the role following an essential period as interim CEO fulfilled by laura Baxter MBE who became the S5iecial Olympics Great Britain Strate8lc D4￿ctOr of Growth and L4aty. Chairman's revtewof achieverneTrts and perfomian 2022, in summary, was a perlod of recovery and resumption for Special Olympics Great Britsin, our clubs. athletes. coaches and vOl￿nteerS- and a first full year in the del￿ery of our new straw'lndusion in Action. launched in June 2021. Our athletes are arnong some of the m05t vulnerable in 50aety and were d￿PropOrtionatety ne8attvely affected by the Covid-19 pandemlc- and regular Special Olympics Great Britain acbwty, trdinin& and competitions ground to a halt for gnificant period of time. This included a cancelled 2021 National Summer Games, and was exacerbated by the ancellation of the 2022 Special Olympics Wodd Winter Garnes in Kazan. due to woAd events. Towards the end of 202L 34 of our clubs got back to some fomi of actwity- and with risks and re5trirtion5 easlng Into 2022. the Organisation's key aim was to provide a return for as many athletes as possible. Support, buildlng on our Return to Actmty framewori was prnwded acr0$5 the networt, including work to ensure that accredited programmes could interpret and tsperate urbder the 'Guide to Competition, distributed in 2021 whith helps them set out the minimum standaids forsuch even A new project - the 'Summer Series of Sporv - wa5 ueated for 2022 with the backing of Sport En8land to create a concerted effort for that retum to attiwty and cornpetition. Athlete and membership consultstion and leadership are key elements of the 'lnc5usion in Action, strategy. and a new Worknng Group was formed for the proje¢ ensuring their voice wa5 at the heart of its development and delr¥ery. The Worknng Group coThsisted of club members, volunteers and stsff, who quickly recognised the vast experience that many of its club5 have in staging regional events throughout the vear. Therefore, by wofknng closely with the networL it was agreed that multiple regional and national competitions could be staged at established venues a(fOSS the country and hosted by the dub5 and regions. SPECIAL OLYMHCS GREAT BA￿AIN Annual Report of the Trustees Icontlnuedl lorthe yèar ended 31st De￿rnbel 2022 Chalrman'5 revlew of athlevements and perfOrnIan￿ Icontinuedl From June to September. more than 750 athletesfrom a very dwerse age range- 5UPPOrted by more thaTh 470 volunteers- took part acr055 15 events: Gdf in Harpenden Athletics in 8ury St Edmund5. Yori and Wrexham Gymnastics in Lowestoft and Haverfordwest Table Tennis in Crewe Cyding in Bradford Basketball in Manchester Swlmming in Leeds Football in Benfleet Equestrian in Sheffield Badminton ir> Walsall Boccia in Ellesmere Port Powerlrfthng in Haverfordwest Many other events were also staged during the year with winter sports and other5 a150 returning to both training and competition- includiTrg the Greater London Indoor Athletics Crn)petition and the West Midlands Regional Alpine Skiin8 Competition. Also. although the planned World Wnter Games were postponed. our wtnter sport athletes S￿11 enjoyed a celebration weekend in Aberdeen, as a reflection of their training and dedication. In addition, three equestrian athlete5 representin8 three Special Olympics GB clubs took part in the Bedin National Games- a test event before the Wodd Summer Game5 due for Berlin in 2023. Essential planning for those Games also took Pla￿ during the year- with a Speaal Olympits Great Britain dele8ation of more than 100 (including more than 70 athlete51 planned for thateven Intluslon In Adion The Special Olympics Great Britain four-year strategy. 'Indu5ion in Artion,, was launched in June 2021 and. therefore, 2022 saw its lirst full year of actNation. The strategy plaw athlete5 at the heart of Special Olymplcs Great Britain, with a clear vision to drive sustsinability and growth across every aspect of the organisation, while Increasin8 our advocacy and influence extemally to help more of the 1.5 million people li￿ng with an intellectual disability In Great Britain today. The four objectlves of the stratw are.. l. Develop an effertNe delr¥eryenvlronment In November. following six months of collaborative wirt Speual 0￿mpIcS Great Britain was confirmed as a 'Systern Partnerf with sport England with four years of fundlng allocated to allow the organisation to develop the correct structure to continue developing in this area induding funding for a Director of Operation5, Head of Network, Head of Sport. and Network Developrnent Mana8ers focused on volunteets and club development. This allows us to continue to aliBn our National Offite team structure to ourstrategy. A core objective in th15 area is also engaging wf(h our accredited prL*rammes to understsnd operations and strengthen our delivery. During the year, athletes, volunteers. coathes. athlete leader5, Staff members and Tmstees came together. to help to 8uide the dirertion of the organisation in a number of areas through our essential and growing Working Groups. Sixworking Group5 met re8ularty throughouttheyear focused on.. - Network Structure - Safeguarding and Welfare Volunteerin8 - Return to activity following Covid-19 through the 5ummerSertes of Sport - Winter SporL% Comrnunication SPECIAL OLYMPICS GREAT BR￿AIN Annual Reportof theTrustees {contlnu¢dl forthe ￿ar Ènded 3tst December2022 Chalrman's revtewot achievements and perfomiarKe Icontlnued) Scoping work was carried out (building on the objectives identified when creating new Safeguarding and Welfare policy and procedures in 20211 on the strearnlinin8 of special Olympics Great Britain accredited programme DBS alld PVG processes. with an online platForni identified and plan5 made for its implementation in earty 2023. A projert tearn is now also active to drive the development of the organisation's Use of the SalesfOr￿ plattorni for athlete and volunteer registration and data managernent, fvrther enhancing operations and delivery. 2. Grow partlclpatton to record Great Britain levels From the challenges of the Cowd-19 pandemic, Special Otympics Great Britain was able to accredit 95 clubs durin8 2022 acr055 27 sports- with 6.618 athletes and 3.841 volunteers supportin8 them and the organisation. A core object in this area is to develop athlete leaders and support indu5iwty- In 2022. we trained 20 more athletes in our core Athlete Leadership modules and a further 10 in the advanced modules. FNe new rnernber5 joined our Athlete Leadership Tearn (which represents all athletes across Speoal Olympics Great Britain and give5 a voice, ideas and insight) taking the totsl to 12. while two athletes took on Intemat￿oTra1 roles for Spetial Olympic5 including Trustee ￿lera Byland. In addition. we employed our ffirst Athlete Leadership Offi￿r- Matt thilvers who has been a Special Olympics Great Britain Athlete Since 2011. Added to this- further work to develop Social enterprise skllls among Special olympics Great Britain athletes took place thanks to a 'Unified Busine5g project in collaboration with Cctrcola EP, and the growth of the 'Art With A Speoal Goal. enterprise backed by Speaal Olyrnpics Great Britain which saw owner and athlete Niall Guite di5plav his work at the Royal Academy and take part in a Yed ￿ presentation. 3. Grow our engagemertt leyels-and focu5 on athlete4ed story-telllng to ratse atttareness and Insplre We worked with our partners Two Circles and Pulse Live to develop a fit-for-purp05e, iThformative and engagin8 website that will cor51inueto showcase our message of 'lnclusion in Action.. Building on the work carried out in the development of the 'lndusion In Actlon. strategy by intemational sport5 marketing agency and strategic partner to Special Otympics Great Britain, Two fjrcles. the partnership focused on engagement in 2022. A piece of work looking into audience sizing. en8agement strate8ies, and campaign planning was published In March with a focus on five key audiences- athlete5. fam¢lie5, deliverer% supporters and donor5. That research was important in the delivery of messages acros5 all audiences for the Summer Series of Sport, and is infomiin8 engagement Strate8ywork to be carried out in 2023. The confim)ation of England fLKrtballer Jack Grealish as a 'Principal Ambassadorf in 2022 allowed for his profile to be used to shine a light or) athlete stories. induding those who travelled to the Manchester fjty campus for a dav with Jack and the Manchester City players in November. 4. Generdte sustsinable and di¥er5efundraisin8 Working alongside Sport En8land to athieve System Partner status in 2022 ha5 resulted in a four-year funding tommitrnent for $5beoal Olympics Great Britsin. In addition, the in-depth impatt assessrnent work carried out has helped to create a blueprint for outreath to ymilar organisations in Wales and Scotland, alon8 Wlth other statutory. charitable and tommergal fvnder A change in fundraising structure wtthin the organisation'5 head office team has allowed for improved engagement th existin8 charitable and torporate funders during 2022 and. therefore, confirniation of more multi-year funding agreements in both settors. This has also allowed for better engagement with Special Olympic Great Britain athletes, and volurteering opportuntknes forfunder5 and their Tre￿rks. SPECIALOLYMPIC5 GREAT BR￿AIN Annual Repgrt of the TKustees lcontlnuedl forthe year endèd 3tst Detsrnbèr 2022 ChaSrman's review of athlevements and perforniance {continued) The 'lndu5ion in Artion, 5trètegy aims to ￿ate rn0￿ purpostrled fundraising partnerships and this has been an area of SUC￿5 in 2022 with funders working closely alon8side Special Ofympics Great Britain to deliver projects surrounding employability. athlete-leadership. enterprise, and competition opportunity. In 2021 we were delighted to celebrate a variety of Queen's Honoutswtth our incredible athletes. volunteers and staff. Strategic Difector of Growth and Legacy Laura Baxterwas awarded an MBE for herservices to Special Olympics. Plans for future perfods In 2023 we will.. Take a team to the Berlin 2023 Special Olympics World Summer Games covering athlete5 from England, Scotland, and Wales in a minimum of 17 sport5. We will use the development of that team to implement elements of all four of the key strategic pillars of the'lndu5ion in Action, strate8y. Followng on from the confimation of Special Olympics Great Britain's Sport England System Partnership status, work to become fully compliant wtth the fier 3 Code for Sports Govemance, and any additional elements of the Charity Govemance Code. Continue to look to create similar meanin8ful partnerships in Wales and Scouand. Carry out a survey of the Special Otympics Great Britaln membership and WbdÈr network to help influence further developments and improvements in the network Structu￿ and deltvery model. Create further worknn8 groups to continue to engage athletes. volunteers, coathes, and others to assist with the evolution and development of key stratwc areas. Look to prowde centralised funding for bcal and regional competitions- and prowde more support for volunteers within accredlted programmes to ensure traini￿ and assistan￿ in tefft￿ of 8ovemance and delwery. Develop the Special Olympic5 Great Britain data collection and management function to all¢)w for accredited programrne5 and head office to be more adaptsble and collabotstwe. and to ensure more effective comrnunication. Continue to develop diverse and sustainable fvnding sources, targeting further statutory. grdnt-based, corporate and rnajor donor 50urce5- and building impart measures into any partnerships to ensure meaningful partnerships. Our'lnclu5ion in Action, stratey has fimily placed athletes at the heart of 5peual OtymptC5 Great Britsln, wlth a clear vlsion to drive sustsinability and growth across every aspect of the organisation. while increasing our advocacy and influence externally to help more of the 1.5 rnillion people livin8 Wtth an rntellectual disability in Great Britsin today. We wlll tell morè stories to showcase our athletss, ¥dunteers. families and corporate partners to deMl￿$trate 'lnclusion Sn Action,. We wll continue to listen to our membership. We understand that it is important for Us to have a clear competition advancement pathway to ensure that there are opportunttses for our athletes ol all abilities to participate, traln, and compete at all levels. FlnabKlal rèview The Consolidated Statement of Finanoal ActNities for the year to 3tst December 2022 is set out on page 15 of the accounts and show5 net income for theyear of£191,078, an increase of £210.012 when compared tothe previous year. SPECIAL OLYMPICS GREAT BRITAIN Annual Report of the Trustees l¢ontlnued) for the year ended 3tst December 2022 Flnantlal revlew Itonynuedl That increase in net income is a result of a rise of almost £700.Cm in ftJndraisiri& with both 5ponsorshtp income and that 15ed through grants, donations and legacies increasing by more than 50% during the year. That improved income outstripped expenditure Iwhtch increased by 42% when compared to the previous yearl despite a rise of alrnost £5￿,(￿#) in expenditure on projerts 5uth as the Summerseries of SporL Premises costs decreased further during the year as the organisation moved to a fvlly remote workin8 System, while staff costs increased by 20%113 FTE staff as compared to 10 in the pre4ious periodl- balan￿d by a reduction in legal and professional costs due to much of the or6ani5ational governance work land costs) ITh thi5 area bein8 cornpleted in 2021. Cash held by elub5 and regions decreased slightly within the year, while national office balances grew from £485,709 to £572,624 by the end ofthe period Isee note 111. Consolidated net assets as at 31st December 2022 across the Special Olyrnpics Great Britain National office and re8ions were £1.136,524. Debtors ès of 31st December 2022 have remairted con51Stent with the previous year whereas curyent liabilities have deereased by £104.423. Fun41ralsln8 Fundraising focusse5 on securin8 grants and donations from registered tharities, public bodies and corporate partners, some of which was outsourced wa prof￿0￿al fundraisers during thi5 year. A change in strategy will see this brought in- house in 2023. The Charity is re81Stered with the Fundraising Regulator and receNed no lundraisin8 complaints during the year. Prlndpal fvndlng sources The Chariws Increase of more than 6CPA in fundrnising was achrLwed thrO￿h a rise in fvnds across all key incorne streams. Grants from Sport England increased from approximately £230.(￿ to almost £580,CQ), due in Some part to the or8anisation'5 SUPPOrt of the Summer Series of Sport. Further grants were also received from the Rubin Foundation, Hollyhock Foundation. Hometown Foundatiorl, and the Grey CourtTrust. More than £80,0￿ was also ￿Ceived in 8rants through Special Ojympits Intemational and s￿la1 Olympics Europe Eurasia (including links with Hasbro and UPSI. The 57% increase in sponsorshlp leorporatel income included support from Jingle Jam - partiojlady wrrounding 2023 Wodd Summer Garnes involvement- along with targeted project support from Fullers Pubs IFuller. Smith and Turnerl, Dreams, Coca-cola Euro Pacific Partners, Mitsubishi Elertric and Toyota Motors Europe. The Board of Directors would like to extend their sincere thanks to all its partners. sponsors. donor5 and Ambassadors for their continued generous support- including all of those rnentioned above along with Two Circles, ESPN and Ocean Outdoor. Honorary P￿SIdent.. Lawrie Memenemy MBE Special Olympics G￿8t Britarn Principal Amba&sador. Jack G￿alIsh Special Olympics Global Ambassadors.. Nitole Scherzin8er, Avril Lavigne, Didier DroBba, Chri5 Pratt, Katherine Schwarzenegger and Drew Maclntyre. CelebrityAmba5sadors: lim Carter and Jessle Pavelka Champion Advocates of Speci31 Olympics Great Brltain: Greg Silvester. Katharine Merry. Jo Pavey. Chris Kzmara, Jason Gardener MBE and Graham Bell SPEaAL OLYMPICS GREAT BRrrAIN Annual Report of the Trustees Icontlnued) forthe year ended 31st DÈcernber2022 Our People Special Olympic5 Great Brttain is tomrnitted to investin8 in and Continual￿ improv*ng the capability and competence of the Chariws team through robust recruitrnent processes, training and personal development. and engagement with those benefitting from and those delwering the ChariV5 charitsble programmes. Operating as an effective and effluent business is critical and the whole team is dedicated to ensuring the limited funds and resources of the O)artty are being used to achieve the maximum impac Speoal Olympics Great Britsin's staff work p￿d0m1nant￿ from home and tethnology allows that to be undertaken in an effertwe, secure and effioent way. week￿ on-line staff meetings are held for the whole team and face-ttrface team days take place at least quarterty. Indiwdual teams are also entouraged to meet on a regular basis. The health and wellbeing oFthe staff is a high priorityfor the or8anivtion. The organisation is committed to employrnent policies and procedures based on equal opportunities for all current and future employees, Trustees and other volunteers. DNersity is celebrated and a sUPPOrtive and fair culture is f05tered where everyone is treated wth respect and digntty. Volunteers are a vltal support to the organisation and withoutthem it would not be possible to operate. Volunteers Special Olympics Great Brvtain is supported by an ex￿PtiOnal team of volunteers working throughout the UK who gtve rnany hours of their time and contribute s18ntflcant￿ to the operation of the Charity- At the end of 2022, there were 3.841 artive volunteers associated with the Charity assisting with numerous acknwties during the year. including sports toachin& event management. fLFndraiSI￿ finantial artiwties. photography and athlete administration. No monetary cost of Volunteeringtimè is intluded within thefinancial ststement Staternent of Publk Benefft Special Olymplcs Great Brltsin provides public benefrt a5 a Charity through all the charitable programme a￿a5 detailed above. The Trustees have complied wtth their duty in accordance the Charities Act 2011 to have due regard to the Charity Commission's 8uidance when reviewin8 the Charitys aims artd objeLtive5. approving funding for projects and programmes. and in planning and undertaking current and future attivtt¥es. Taking the Charity Commisgon's guidance into con51deration, the Trustee5 are satisfied that our public benefit ￿qu1￿ments have been rnet. Reserves policy Total fvnd5 of the Charity at 3ts1 December 2022 are £L136,524. These comprlse £42,349 of restricted funds indudin8 £20,693 for Play Unified Sports Project and £l.C84.175 unrestrirted funds which is fvrther broken down as El.182,730 belonging to the 'Regions' Icollertive￿ owned by the 95 local clubs that provide regular training and competition to athletes across G￿at Britain), £19,899 of designated funds for National Grid Development Iwhith are not readily 8vailable for National Office usel and 1£108.0431 Unde￿gnated reserve fund5. In line with the Charity Commission guidelines, the Special Otympics Great Britain Board of Trustees define the ChariVs unrestricted and undesignated reserves as income which is available to the (harity and is to be expended at the Trustees discretion in furtherance of any of the Chari￿5 object% but which has not yet been spen( tommitted. orde5ignated. The Board of Trustees confirm that the unrestrided and undesignated reserves I'free re5erve5'1 should be an amount no le5$ than the full costs of d05ure of the Charity (which indudes three months operating costs) should circumstsnces dictate that eventuality- This figure has been calculated as £382.OLK) for the 2022 fiThancial year. At the end of the year, the unrestricted undesignated reserve funds available for National Office use were in deficit by £108,043, however we were holding alrnost £107.(￿ of Covid-19 resilience 8Tant to be carried forward aThd utilised in the early part of 2023. This figure is also 3 Signifi￿nt improvement when compared to the previous year as the Charity continue5 to recover from the Covid-19 pandemit. Whilst Head offi￿ reserves are still well below desired leve[8 the Trustees and Senior Management tontiThue to plan and bud8etfor a retum to a positfve position in the 2023 finanaal year and to meet the goal of £382,C(KJ shortly after. io SPEaALOLYMPICS GREAT BRtTAIN Annual ReportoftheTnth5 Icontsnued) for theyear ended 31st December 2022 Charity Governance & Codes of Prartice Currently the Special Olympics Great Britain Board of Trn5tees oversees the Charitvs governance policies and procedures. but a Govemance Sub-committee will be estsblished in early 2023 with dearTerms of Reference settlng out their responsibilities in assisting the Board to discharge its duties. All work undertaken will be in line with the Charity Governance Code which although not a legal or regulatory ￿qUIrement. it sets the prinoples and recommended prartice for good governance. Special Olympic5 Great Britain recognises that 80¢)d 8oveman£e is fundamental to its success and strive5 to develop high standards of govemance. The Chartty is currently working to attain Sport England Tier 3 System Pathership and thi5 work will be completed in 2023. 'A Code for Sports Govemance. was developed by Sport England and UK Sport to drive irnprovement across all areas of governance and Seeks to set a progressive landscape for 5POrt 8ovemance development and irnprovement over the next few years. Work is also underway to ensure compliance with The Fundraising Code and this will continue into 2023. Special Olympits Great Britain 15 registered with the Fundraising Regulator. Pay Pollcy The key management personnel of the Charity Cornpr￿e the Board of Trustees, CEO and the Strate8ic Director of Growth and Le8acy and they are responsible for directin& controllifi& running and operatin8 the Charity on a day-to-day basis. l Trustees 8ive their time free￿ and no Trustee remuneration was paid during the year. Detsils of Trustee expenses and any related party transattions are disdosed in notes 4 and 20 to the accounts. Trustees review and approve senior stsff remuneration and ensure it ￿MaInS fair but competitive so that Special Olympics Great Britsin can attract and tain effective leaders with the right skills and experience. The Board of Trustees deterrnines and agrees the ￿erall policy for the remUnerat￿n and pension arrangements for all the Charitys employees and is consulted on any major change5 to employee benefits. An annual rewew of all salaries and benefits ts carried out. The Board has the responsibility to ensure they are doing the right thing to steward the Charity sustainably, but will conttnue to ensure staff are supported in a targeted. meaningful and affordable way. A Remuneration and Nominations Subiommittee will be estsblished in 2023. Board Effettivenes5 A Board Effectiveness Questionnaire was completed by all Trvstees during the year whtch included a review of Board composition, skills, knowledge, experience. demographic ba(kgrounds and Board culture to ensure the Trustee5 have the necessary skills, experience and diversity lor effectNe decision makin8. Inve5tsnent Poll¢y The Board of Trustees acknowledge their legal duty to appty charttable fvnds wrf(hin a reasonable tirne of receiving them, The Trustees also acknowledge the need for prudente and caution in their investment policies whilst also reco8nlsing theSr duty to seek to obtain the most appropriate financial retum from the Charivs investmen li SPECIALOLYMPICS GREAT BR￿AIN Annual Rep)rt of the TrUS￿e5 Icontlnued) lor theyear ended 3tst Decernbèr 2022 Going Concern Inforniation The effects of the rise in the cost of living and the continutn8 recmiery from the pandemio have resulted in 3 challenging and difficult fundraisin8 environment. Accurate budgeting and forecasting has been imperative and wlll remain 50 along with the proper management of the organisation's finance5. risks and the diversification of income streams. With these rnea5ures in place, the Board of Trustees are confident that the organisation is in a position to continue as a going concern forthe foreseeable future and. therefore, the financral statemeThts have been prepared on this basis. This report ha5 been prepared in accordance with the Statement of Recommended Prartice- Accounting and Reporting by Charities and the speual provisions of Part 15 of the Companie5 Act 2￿6 relating to small companies. signed on behalf of the board P Richardson rector Approved bythe Board- 02 INDEPENDENT AUDtTORS' REPORTTO THE MEMBERS OF SPECIAL OLYMPICS GREAT BRITAIN Opinion We have audited the financial statements of Speclal Otympics Great Britain lthe 'p3rent tharitable company) and Its subsidiary (the 'group'l for the year ended 31 December 2022 whieh comprise the Con501idated Statement of Financial Activities. the Consolidated Balance SheeL the Parent (haritable Company Balance Sheet, the Gmup and the Parent Charitable Company Cash Flow Staternent and notes to the finanoal ststements, iThduding a summary of significant accounting policies. The financial repofting framework that has been applied in their preparation ts applicable law and United ￿ngdoM Accounting Standard5, indudin8 Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland Iunited Kingdom Genernlly Accepted Accounting Pracbcel. In our opinion the ftnancial ststernents.. give a true and fair view of the state of the 8roup's and parent charitable company's affairs as at 31st December 2022 and of the group's Incoming resourtes and application of resour￿5. including its income and expenditure. for the year then ended,- have been propedy prepared in accordan￿ with United ￿ngdoM Generally Acctpted Accounting Practice.. and have been prepared in accordance with the requirements ofthe CompaniesAct 2C£6 and the Charities Act 2011. Basis for oplnlon We conducted our audit in accordance wtth Intemational Standard5 on Avditing IUKI IISAS IUKII and applicable law. Our responsibilities under those standards a￿ further described in the Auditor5 re4)on5ibilitie5 for the audit of the financial statements sertion of our report. We are independent of the group and parent charitable company in accordance with the ethical requirernents 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 obtalned is sufficient and appropriate to prwde a basis forour opinion. Concluslons relatln8 to 8oln8 concem In auditing the financial statements. we have conduded that the trustee5' use of the 8Thn8 concern basis of attounting in the preparation of the liriancial statements 15 appropriate. Based on the work we have perfornied, we have not identified any material untertainties relating to events or conditions thaL indiwdually or collectively. may cast significant doubt on the group's or parent tharitable compan¢5 ability to continue as a going concern for a period of at least ￿e1Ve months from when the finanoal ststements are èuthorised for Issue. Our responsibilities and the responsibilities of the tnjstees with respect to Eoing concern are de5£ribed in the relevant sections of this reporL Other Informatlon The other information comprises the inforniation induded in the annual Report of the TnJstees, other than the financial staternents and our auditorfs report thereon. The trustees are ￿SPOnsible for the other infom)ation tontained within the annual report. Our opinion on the financial statements doe5 not cover the other information and. except to the extent otherwise explicitly stated in our repor¢ we do not express any form of assurance condusion thereon. Our responsibility is to read the other infomiatiort ar￿. in doing so. ciJn5ider whether the other information is materially Incon515tent with the financial 5taternents or our knowledge obtained in the course of the audit or otherwise appears to be matellallv misstated. 11 we identify such material inconsistencies or apparent material misstatements, we are required to determlne whether this gfves rfse to a material misstatement in the finanaal statements themselve5. If, based on the work we have perfomed, we conclude that there is a material misstatement of thi5 Other information, we are reqUI￿d to report that fact. We have nothingto report in this regard. Opinion on other rnatters prescrlbed bythe Companie5 Act In our opinion, based on the work undertaken in the course of the audit- the infomiation given in the Report of the Trustees for the finanaal year for which the finanaal statements are prepared is consistent with the financial stat￿ents,. and the Report of the Tmstees has been prepared in accordantè with applitable legal requirements. 13 INDEPENDENT AUDITORS, REPORTTO THE MEMBERS OF SPECIALOLYMPICS GREAT Bfl￿AIN Icontinuedl Matter5 on whlch we are reqylred to report by exteption In the light ol the knowledge and understanding of the group and the parent tharitable company and its environment obtained in the course of the audit, we have not identified Material misstatements in the Report of theTrustees. We have nothing to report in respert of the followin8 matters where the Companies Act 2006 and Chartties Act 2011 requires us to report to you if. in ouropinion= adequate accountin8 records have not been kept by the parent tharitsble company, or retums adequate for our audit have not been received from branthes not V151ted by u5.. or the parent charitable coMpan￿S financial statements are not in a8reementwith the atcounting records and retums- or certain disclosures of tmmees, remuneration 5peafied by law are not made.. or we have not recewed all the information and explanations we require for our audit,. or the trustees were not entided to tske athianta8e of the small companie5 exemption from the requ5￿Ment to Prepa￿ a Strate8lt Report or in preparing the Report of the Trustees. Responslbillties of trvsttès As èxplained more fully in the Statement of Trustees. Responsibilities set out on page 3, the trustees (who are also the directors of the parent tharit3ble company for the purposes of cornpany lawl are responsible for the preparation of the rinancial staternents and for being satisfied that they give a true and fair wew. and for such intemal control a5 the trustees determine is necessary to enable the preparation of ffinanoal staternents that are free from material misststement, whether due to fraud or error. In preparing the fir>ancial statements, the trustees are respon5tble for assessing the group's and parent charitable company's ability to continue as a going concern, Ilisclosin& a5 appllcable. matters related to 80in8 concern and using the 80in8 concern basis of accounting unle$5 the trustees either Intend to liquidate the group or the parent charitable company or to tease operatlOll5. or have no realistic afternative but to do so. Auditorfs responsibilities for the audit ofthe financial stztements We have been appointed auditor under the Companies Art 20Cfj and section 151 ofthe Chariti£s Act 2011 and report In accordance with those Acts. Our objective5 are to obtain reasonable assurance about whether the ffinancial statements as a whole are free from material mlsstatemenL whether due to fraud or error, and to ssue a Report of the Independent Auditors that includes our opinion. Reasonable assurance 15 a high level of assvrance, but is not a guarantee that an audit conducted in accordance wlth ISAS IUKI will always detect 3 material misstatement when tt exists. Misstatements can arise from fraud or error and are considered material if. indrvbduaI￿ or in the aggregate, they could reasonably be expected to influence the economic decisions of users tsken on the ba515 of these financial statements. Irregularities. including fraud. are InStsn￿ of non-compliance with laws and regulations. We design procedures in line with our responsibilities. oudined above, to detect material mi55taternents in respect of ir￿guIantie5, including fraud. The extent to which our Pro￿dureS are capable of deteciing irregularities. induding fraud is detsiled below.. We obtained an understanding of the legal and re8ulatory framework applicable to the 8roup and the sertor in which it operates. through discussions with management and those tharged with govemance, and also from our detsiled understanding of the sector. We identified the financial reportin8 framewort including but not limited to United Kingdom Generally Accepted Accounting Practice. The Charitie5 Act 2011 and the Companies Act 2006. Dat Protection Act 2018. Bribery Art 2010, The (hildren Art 1989 and and The Safeguarding Vulnerable Groups Act 2(KJ6 being of significance in the context of Special OlympiLS Great Britain and its ongoin8 activitie We made enquirie5 Wlth management and those charged with governan￿ and also reviewed board meeting minute5 to confirm our understanding that the 8roup continued to comply with the applicable legal and regulatory framework5. and also to confirni our understsnding of the speafic policie5 and procedu￿5 enlisted by the 8roup to ensure on8oin8 compliaft￿. 14 INDEPENDEp￿ AUD￿oR$, REPORTTO THE MEMBERS OF SPECIALOLYMPICS GREAT BR￿AIN Icontlnuedl We assessed the susceptibility of the group's finanoal statements to material misstatement. including how fraud may occur, and gained an understanding of the 8roup'5 polioes and procedures on fraud risks through discu$5ion wlth the 8roup's management. We considered the risk of matwial mlsststement due to fraud as a result of possible management overrfde of controls and improper revenue recognition. To address these risks we tested the appropriateness of journal entries posted, reviewed those judgements made in maknn8 aCCOUTrtin8 estimates and tested the application of revenue reco8nition and the cut-off of revenue. We communitated those laws and regulations considered relevant to the group and potential fraud risk% to èll engagement team members, and consiiler that the en8agement team had the appropriate competence and capabilities to identify or recognise non-compliance wth laws and regulations and remained alert to any indications of fraud throu8hout the audit. Due to the inherent limitstions of an audiL there is a risk that we will not detect all irregularities, induding those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and trdns3ctions reflected in the financial statements, as we will be less like￿ to become aware of instances ol non-compliaThce. The risk is a150 greater regarding irregularities occurring due to fraud rather than enor, as fraud involves intentional eoncealment, forgery, collusion, omi55ion or MIS￿p￿esefita1lon. A fvrther descriptSon of our responsibilities ts available on the Financial Reporting Councifs webslte at: https'.lfvrnw.frc.or£.uk/Our-Work/AuditlAudit-and-assurancelStsndard5-and-guidance/Stsndards-and-guidance-for- auditors/Auditors-responsibilitiEs-for-audiVDesuiption-of-auditors-responsibilities-for-audit.a5px. Thi5 description forms part of our auditorf5 reporL Use ol our report This report is made solety to the charitsble companV5 member5. as a body. in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our aU￿￿t work has been undertaken so that we might state to the Charitable company's members those matters we are reqUI￿d to state to them in an aud¥tofs' report and for no other purpose. To the fvllest extent perrnitted by law, we do not accept or assume responsibility to anyone other than the tharitable company and the tharitable company's members as a body, for our audit wort for this repor( or forthe opinions we have formed. Alasdair Weaks Iseniorststirtory Auditorl for and on behalf of Sirnpson Wreford & Partners. Chartered Accountants & StatutoryAuditors Suffolk House, George StreeL Croydon, CRO OYN 2023 Is 5PEaALOLYMPICS GREAT BRFfAiN IReglstered number 23014521 Qlnsdidated Ststernert of Fin?ncial Activi￿e5 linduding Income and ex￿ndItUTe Accourt) forthe yearefided 3tst December20ZZ Total lunds Yearto 315t Dec 2022 Total funds YeJrto 31st Dec 2021 Unrestricted Funds Re5triLted Funds Notes INCOME FROM Grants, donatlons and legac￿$ Sponsorshlp incorne Fundraising events and act￿ltieS Charltable acdvltles: Sptsrting evÈnts Sub5cription5 and training fees Investment incorne other miscellaneous Inco￿ 951,295 402.118 93596 8.064 1.059.359 402.118 93.596 692.923 255,425 17,827 105,873 136.798 L067 11.719 105.873 136,798 1,067 11,719 46,682 86,640 1,086 16.296 Total Income 1702 466 1810 530 1.116379 EXPENDMJRE ON Costs of ratslngfunds: Voluntary income. fvndrnlslngevents and acti¥lties Charftsble artlwtle5: Awareness and promotional costs Sporting events. conference5 and tralning 244A13 244.813 106.966 124yO I.094￿59 1.428 153.812 125,968 1,248,671 126,117 9)2,730 Total expendtwre 155,240 1.619.452 1.135,813 NET INCOMEIIEXPENDrruREI 238254 147.1761 19L078 118,9341 Transfers between funds NET MOVEMENT IN FUNDS 238.254 147.1761 191078 118,9341 RECONaUATION OF FUNDS Totsl funds brou8htlorward 920.747 89.525 1.010.272 1,029,206 6alance5 ￿latI￿ to groupstyansferred 14 164A261 1643261 TOTAL FUNDS CARRIED FORWARD 1.094 175 1 136 $24 1010 272 All the al*)ve resulrs a￿ derfved from ¢ontinuin£ operatH)ns. The notes on pages 19 to 32 fom) partofthese financlal Staternents. 2021 TonKIIAe a52eiJ 12 12,578 678 67A 627 L719 knwntsf¥llk¥ due t*It1￿￿ year 774 NETcuftftwfAssErs 1238227 I153,612 L16l190 aiEDrroRS knwnrsfallkn8due after more than oneyear 1114381? 1155,9181 1010 272 L094J75 920,747 P*stsl¢ted fuhds YOTAL FUNt>s 1010 372 Thtse accounts are In xcordance wlth the ol Plrt 15 OF the Companies Art 21>J6 relatkn8 to ¢haJltsblÈ sm3ll¢thiwle Yl*Ananclal sMeftYrnwweapprMI and authefftsed for15sw trrftre Boxd on 5th September 2023 edoA btW¢lthè bwd gftryst P Rlthardson A Youn The twtts ort paw 19 to 32 forni part of fitHn￿l statements. 17 FIXEDASSEIS TangIb￿ assets 12578 679 iU79 CURRENT ASSE75 Debtors Cash at bank and In harrfl io 20L340 74 L677.766 L659,795 CREDThORS Amounts falllng due*fjthln ywr NEfcLIRRENfASSErs L238.637 L154.022 YOTAiAS5ETS LESSCURREiif UABILmts L166.601 Amwnts klllnB dueaftermorethan (￿Ye ill4J811 1155.918) 1010 683 AINDS Vnrestrictedfvnds Restrltted hjnds TOTAL FUNDS 92L158 42 1010 683 These accounts arE prepared In ac¢ordartt wfth the5pethl of Part 15 ofthe CoM￿nIeS Act 2(Th relatlng to tharttsble small erynpanle Thefinandalstalemntsv*￿ approved and authorbed for159Je tythe Board on 5th September 2023 $8ned Dn behallofthe board P Rlthardson Dlre¢tor A Youn Tht notes on pages 19 to 32 forn partofthese ftnandal Ststsments. 18 SPEaALOLYMPICS GREAT BRITAIN ConS￿ldated Statement ofcash Flows and Companystatemert of Cash Flow5 forthe yéarended December 202Z Group 2022 Group 2021 tharty 2022 Charity 2021 Cash generated from operatln8 acil¥tties Net tnovement in funds Depreciation of tangible assets Interest receivable and similar income Interest payable and similar charge5 Decrease/lincrea5el in debtors In(￿aSe/ldeCre8sel in credr(ors 19L078 118.9341 4.733 11.0861 191,078 7.800 11.0671 118,9341 4,733 11,0861 IL0671 15.3231 1122.7751 111,3711 135,444 1,849 1120,9381 1170,0051 123,070 Net cash generatedfrorn oper*ing acll4Tftles 69.713 108.786 78.722 1622121 Cash flow5 frorn Investln8 artivltles Purchase of tsngible fixed assets Cash movefnent on branch Ileavln81th)inin8 ne￿ork Sale of tanglble fsxed assets Inte￿$t received 19,7381 17,9cKII 164,8261 19,7381 164.8261 L067 1.086 1.067 1,086 Cash used In investin8artiviiits 1746591 18.6521 17L659} 18.6521 Cash flows from finandngactlvltles 8ank103n repaid Bank loan received 123,1851 150.0(hJl 180,IXIJ 123,1851 150,0001 180,000 Net (ash from financing artivities 123,ts5I tsOAW)Q 123.185} 130mO Incfease in cash and cash equivalents in theyear 125.ts11 230.U4 116,122) 59.126 Cash and cash equivalents atthe beginning of theyear 1,652,142 1.422,007 1.474.577 1.415,450 Cash and Cash equl¥alerts atthe end of the year 1,627,011 1.652.142 1,458A55 1,474.577 SPE¢JAL OLYMPKS GREAT BRttAIN Note5 to the accounts lorthe year Ènded 31st December 2022 I. ACCOUNfiNG POL￿E5 The principal accounting policies adopted+ judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows. Basls of prèparation The financial staternents have been prepared In accordance with Accounting and Reporting by (harities.. Statement of Recommended Prartice. applicable to charities p￿paring their accounts ITh accordan￿ with the Firiancial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 (effective tst January 20191-1(harities SORP IFRS 10211, the Finanoal Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021, the CompaniesAct 2¢J)6 and the Charities Act 2011. The financial 5tatement5 have been prepared in sterlin& the functional ojrrency of the Charity. and monetary arnounts in these financial statements have been rounded to the nearest£. Special 0lyrnp1￿ Great Britain meets the definition of a public benefit entity under FRS 102. A￿ts and Ilab111tles arè init5ally recognised at historical cost or transartion value unless otherwise stated in the relevant accounting poliev. Legal status of the Charrty The Charity is a cornpany lirntted by guarantee (incorporated in EnBlaTrd and Wale51 and has no share capital. In the event of the tharity being wound up. the liability in respert of the guarantee 15 limited to £1 per member of the Charity. Its regISte￿d office and head office addresse5 are listed on pa8e l of these finantial statements. Golng concern Whi15t the Charity has some permanent ftJndin8 arrangement5 to cover its costs and sporting events that are largelv self-financin& the Charity has historically required additional donated income to cover expenditure by the National Office. Sponsorship and donations have historical￿ been forthcoming and, although it could not be guaranteed, the derived income W￿ld be suffitient to cover the projerted regular expendtture by the National Office as it arose. At the end 012022 the Board have no reason to believe this situation will not continue. During the year the existing significant longer term spotwrship has largely continued and some additional mult4- vear and one-off funding by trusts. foundations. companies and Sport England have been obtained, extending support for national Irather than regionall purposes. After maklng appropriate enquirie5. the Trustee5 have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. The Board therefore considers it appropriate to prepare the accounts on the goin8 concern basis given the charitsble operations, current projertion5 and historic performance. Basis ol cons01idatign The financial statements con501idate the results of Special Otymplcs G￿at Britsin and tts wholly owned subsidiary SOG8 Promotions ￿mIted. up to 31 Decernber eath year on a lin&by4ine basis. A separate Statement of Financial ActNities and Income and Expendtture Account for Charity has not been presented because the Charity has tsken advantage of the exemption afforded by the CompaniesArt 2Crf)6, s. 408. Following the definition of branth actiwties 8i¥en by the Statement of Recommended Practice, the attounts include the actiwities of the National Development Offite and those groups, which have been brought tO8ether in regional tonsolidations, whose operations are considered to be wholty dedicated to the artmties of Special Olymplcs Great Britain. Inevitably the group5 whith are considered to fall within thi5 definition las set out in note 21al will vary from time to time re5ultin8 in transfers of funds in or out of the tonsolidated accounts. Funds accounting lil Unrestricted fund The 8eneral fund consists of those funds which are available to spend on actmties that fvrther any of the purposes of the Charity. SPECIAL OLYMPICS GREAT BRITAIN Notes to the accounts for the yèar ended 31st December 2022 l. Accoup¥llNG POUCIES Icontinued} Funds accountin8 Icontinuedl lill Designated funds Designated funds comprise unrestricted fund5 that have t)een set aside by the Trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements. liiil Restricted funds Restricted funds are fvnds which a￿ to be used in attordance with sp￿i￿¢ restrtctlons imposed by donors or which have been raised by the Charity for pa￿cular purpose5. The c05t of raisin8 and administerin8 such funds are charged agzinst the speafic fund. The aim and use of eath restrirted fund is set out in the notes to the financial statements. Income Item5 of income are recogni5ed and included in the accounts when all of the followin8 Criteria are met: The Chartty or its subsidiary have enliyement to the fvnds- Any performance conditions attached to the items of income have been met or are fvlty within the control of the Charity or its subsidiary.. and There is sufficsent certainty that receipt of the incorne is considered probable and measured reliablv. Specific accounting polioes for income recognition a￿ as follows.. lil Grants receivable Grants re￿1¥able are credited to the Statement of Financial Acknwti&s on an accruals basis with grants received for specific purpose5 treated as restricted income. lill Donatlons and glfts All monetary donations and gifts are credited to the income and expenditure account in the period of receipt. Donations under Gift Aid tO8ether with the associated income tax recoveries arè tfedited to the income and expenditure account when the donations are received. liiil Charitsble artmties Incoming resources from charitable activities are accounted for when earned. Expenditure Expenditure Is recognised once therè is a legal or constructive obligation to make a payment to a third party, it is probable that sethement will be required and the amount of the obli8ation can be measured reliablv. Expenditure has been classified under headings that aggregate all costs related to the cate80ry. Where eosts cannot be directly attributed to particular headtn8S they have been allocated to aLtivities on a basis consistent wlth use of the resources. Salaries have been allocated on the basis of time spent and other cost allocations reflett estimate5 of the resources consumed by the activity. The main categories of expenditure are a5 follows.. 111 Fundraislng Costs are incurred in generating contributions to the Charity. This largely irwolves artwely seeking donors and sponsors. but also intludes the costs tncurred in holding events by the Charity and actwities carried out by indlviduals that result in funds being raised. lill The costs of charitable actNtties relateto the Charitvssports programme. involve5 trainin8 and competitive actiMtie5 together with 'awarene55 and prornotional, activities which have the main intention of increasing the number of people benefftting from the Charity's acbwtie5. The cost ot sports kit purtha5ed is parbally offset by sales of small amovnts of kit and related merchandise. 21 SPECIALOLYMPICS GREAT BRITAIN Notès ttsthe accounts lor the year ended 3tst Oecember 2022 I. ACCOUNnNG POLICIES Icontlnuedl Sportlng èvents Income and expenditure ielating to speofic sporting events are induded in the accounts in the financial period during which the evenl takes place. Tanglblè fixed assets Tangible fixed assets are slated at historlcal cost less acojmulated depreaation less ary accumulated impaiment losse5. Depreciation is provided at the following annual rate5 in order to write off eath asset over its estimated useful life.. Plant, equipment, fixtures and fittin85 Computer equipment and software - 15% p.a. on cost - 25% p.a. on c05t Assets a￿ capStallsed where their usèful etonomic lrfe is experted to be greaterthan one year. Gains and losses on disposals are detemiined by cornparing the proceeds with the carrying amounts and are recogni5ed in the Statement of Finanoal Acti¥ities. Investments In subsldlaries Investments in subsidiaries are rec(8nised at cost less atojmulated impairmenL Debto Trade and other debtors are rec(enised at the settlement amount due after ary trdde discount offered. Pfepayments are valued at the amount prepaid aftertsking account of any trade discounts due. Cash ab)d bank Cash 15 represented by cash in hand and deposits with finanoal institutions repayable withoLrt penalty on notice of not more than 24 houts. Credff¢ors and provisions Creditors and provisions a￿ retognised where the Charity has a present obligation resultin8 from a past event that w511 probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated ￿llabty. Creditors and provlslons a￿ nomally retognised at their setuement amount after allowSng for any trade discounts due. Flnanclal Instruments The Charity only enters into basic financial instruments transartions that ￿SuIt in the recognition of financial assets and liabilities like trade and other accounts receNable and payable, loans from banks and other third parties and loans with related paities. Finanoal assets that are measured at cost and amorbsed cost are assessed at the end of each reporting peri¢)d for objective evidence of impairment. If objective evidence of impainnent is found, an impairment loss is reco8nised in the Ststement of Finantial Actiwtie5. PÈnsitin tosrs The Charity contributes to a defined contrlbution pen￿On scheme. Contribubons payable to the scheme ère charged to the Staternent of Finanoal ArtNities in the period to which they relate. Operdtlng leases Rentals paid under operating leases are charged to the Ststement of Finanaal Activities on a straight line basis over the lease temi. SPECL4LOLYMPKS GREAT BRITAIN Notes to the accounts lortheyearended 31st December 2022 l. AccouTrmNG POUCIES {continuedl Taxa￿on The company is a registered Charity and therefore is not liable for income tsx or corporation tsx OTr income derived from its charitable adimties. as it falls within the various exemptions available to re8lStered charrties. Foreign currencle5 Transactions in fO￿Ign currencies are recorded at the rate rnling at the date of the transattion. MoThetary assets and liabilities a￿ ￿translated at the rate of exchange ruling at the balance sheet date. All adjustments are tsken to the Statement of Financial Activltses. cr1￿Cal accountlng estimates and jud8emÈnts Estlmates and judgements are continually evaluated and a￿ based on historical exper*ence 3nd other factors, including expectations of future events that are believed to be reasonable under the circumstance5. The Charity makes estimates and assumptions Con￿ming the future. The resultin8 accounting estimates and assumption5 will, by definition, seldom equal the related actual resul The key assumptions concerning the future and key sources of estimation of uncertainty at the reporting date that have a significant risk of cau￿n￿ a material adjustment to the orryin8 amounts of assets and liabilitie5 Within the next financial vear include- estimation of the useful economic life of furniture and Offi￿ equipment and ITequipment. 2. INCOME FROM GRApifs. DONATIONS & LEGACIES Total funds Total funds Year to Yearto 31st De 31st Dec 2022 2021 Unrestricted fvnds Restricted fvnds Grants from Sport England Grants from Special 0￿mpiCS Intemational Grants from Trusts and Foundations Donation5 Corporate income 561.033 26.341 266,862 97.059 17,031 58.093 32,570 578,064 84.434 299.432 97,059 370 1059 359 230,260 111,8(t) 186,943 130,528 33,392 692 923 370 951295 3. INCOME FROM CHARITABLEAcrivrriES Total funds Total fvnds Year to Year to 31st Dec 31st Dec 2022 2021 Unresiricted ffiJnd5 Restritted nds Sportlng È¥ents Regional events Other events 68.869 37,orM 105 873 68.869 37.004 IOS 873 46,682 23 SPECIALOLYMPKS GREAT BRITAIN Notes tothe accounts for thè y￿r ended 3151 December 2022 4. EXPENDITURE Total Yearto 3tstOec 2022 Total Year to 31st Dec 2021 Awarene5S Sports Fundraisin8 & promotion programme C¢)5ts of ra151ng fvnds: Fundraising events and activities costs Support Costs for fundraising activities 45A14 198.999 45.814 198.999 15.502 91,464 Totsl cost of raislngfunds 244.813 244,813 106.966 CharÉtable a￿￿[￿es. Event costs Sports kit, equipment and training Generolsupport.. Salaries and staff costs Travel arTd Subsistence Premises expenses & telephone costs Printin& postage and stationery Entertalnment Subscriptions Sundry expenses Sol accredttation fees Depreciation Governonce.. Legal and professional fee5 Consultancy fees Accountancy Fees pald to auditors Staff recruitment and training Bank char8es and interest 20,587 292,037 217.508 312.624 217.508 116,707 75,39) 52,(KJ3 L591 480,136 19.638 45,222 30.516 8,435 1282 222 7,479 16.765 7,8C 532.139 21,229 45.222 34,638 8.451 2,282 247 7.479 16,765 491,349 13,661 38,027 25.113 8,984 6(6 1.245 11,832 11,418 4,733 4.122 16 25 31,683 144 35.427 24,701 14.375 14,301 31,683 47.768 35,427 24.701 14,375 14.301 103.782 37,083 34.450 29,428 12.989 12,049 47,624 Total empenditure on charltsble actlvltles 125,968 1.248.671 1.374.639 1028,846 Total expendi￿re 125 968 1248 671 1619 452 1135 812 24 SPECIAL OLYMPICS GREAT 8RITAIN Notesto the accounts forthe year ended 31st December 2022 5. COMPA114TIVES FOR THE STATEMENTOF HNANCIALAcnvmES Total funds Year to 315t Dec 2021 Unrestricted Restricted Funds Funds INCOME Grant5. donation5 and legacie5 Spon50rship Fundraising event5 and aetmties Charitable aCti￿ties. Sportin8 events Subscriptions and training fees Investment income Other miscellaneous intome 492,365 255.425 17,013 2(X),558 692.923 255,425 17,827 814 46,682 46,682 86,640 1,086 16.296 16,2% Total Income 915,507 201,372 1,116,879 EXPENDITURE Costs of rai*ng frJnd5 Voluntary income, fvndraising events and aCti￿tieS Charitable acti¥ities: Awareness and promotional costs Sporting events, conferences and training 106.966 106,966 119,1K5 737.026 7,072 165.704 126,117 902,730 Total expendhure 963.037 172.776 1,135,813 NET INCOME 147.5301 28.596 118,9341 Transfers betsveen fund5 NET MOVEMENT IN FUNDS 147.5301 28.596 118,9341 Totsl fund5 brought fonward 968,276 60,929 1,029,206 Balan￿ re8ardin8 8roups transferred TOTAL FUNDS CARRIED FORWARD 920.746 89.525 1010 272 6. INCOME Year to 31st Dec 2022 Year to 31st Dec 2021 Net income is ststed after charKing'. Depreciation of tsngible fixed assets Rental costs under operating leases.. Premises costs Auditors, rernuneration lindudinE ￿BlonS1-. Audit fees Non-audit fees Audit- accounts of subsidiary company 7.8fy) 4,733 20,210 ,480 10.000 9,998 4,703 10,000 11,960 4,453 25 SPECIAL OLYMPICS GREAT 8RffAIN Notes to the accounts for the year ended 31st De￿rnber 2022 7. STAFF cosrs AND NUMBE(1S Year to 3tstDec 2022 Year to 315t Dec 2021 Staff costs were as follows: Salaries Social security costs Penslon costs 551.345 47,373 17,812 449,199 41,424 15.283 616 530 505 906 Induded withln the above salary figures for the year ended 31 December 2021 is a setdement amount of £6.917 paid to a fomier ernployee. No such payments were made in the year 31 December 2022. The nurnber of employees who received total employee benefits lextludin8 employer pension costs) of more than £60.CXJ) is as follows.. 2022 2021 £60.￿l- £70,( txjring the year, the Charity inojrred costs totslling £137,166 12021: £145.6311, Indudlng employer's NIC and employer's pension, in respect of key management personnel. The average monthly number ofemployees durin8 the period, on the basis offull time equivalents wa5 a5 follows.. 2022 2021 Key management FundraisinE and sports development Finance and admintstration io 13 io 8. TANGIBLE FIXED ASSErs Th¢ Group and thè company. Computer equipment Fixture5 & fittings Total cosr At 15tJ3nuary 2022 Additions Disposals 19.680 7,9CKJ 1,276 20,956 7.900 At 315t December 2022 27.580 1.276 28,856 26 SPECIALOLYMPICS GREAT BRITAIN Notes to the attounts fortheyear ended 3tst ￿e￿mber 2022 8. TANGIBLE FIXED ASSETS Icontinuedl The Group and the cornpzny: Computer equipment Fixtvres & fittin8S Totsl DEPRECIATION At 1st January 2022 Charge for period Eliminated on disposal 7.741 637 192 8,378 7.8(Kl At 3tst De￿mber 2022 15,349 829 16,178 NET BOOK VALUE At 3tst December 2022 447 At 3tst December 2021 639 9. FIXED ASSEtS- INVESTMENTS The Charity hold5 IC#J% of the share capits1 of its subsidiary company 50GB Promotions knmited Icompany no. 043996131, a company registered in England and Wales. SOGB Promotions ￿Mited pay5 all of its taxable profits to the ￿arty under the gift aid scheme. The totsl gift aid donation paid from the profits in the year was £308,37812021 - £172.4531. A wmmary of its income and expendlture, assets, liabilities and funds is as follows.. 2022 2021 Revenue- grants and 5F￿nSorShip Expenditure- administrative expenses. induding donation5 to SOGB Total comprehensive Income 402,118 1402.118 255,425 255.425 Total assets Total liabilities Net liabilitie5 168,555 168,966 411 183.815 1184,2261 411 10. DEBTORS The Group 2022 2021 The Company 2022 2021 Due from subsidiary Other debtOTS Prepayynents and accrued 5ncome 128.350 9,238 63.752 141,772 4.4¢XI 57,017 9.238 63,752 63,267 All debtors are due within one year 203 189 The Group 2022 2021 The Company 2022 2021 11. CASH AT BANKAND IN HAND Held by national office Held by regions 572.624 1,054,387 485,709 1.166.433 404,068 308.144 L054,387 1,166,433 627 011 1.652,142 1,458 455 1474.577 27 SPECIAL OLYMPIIS GREAT BRJTAiN NDte5 to the accounts fortheyear Ènded 315t December 2022 12. CREDttORS: AMOUNTS FALUNG DUE WITHIN ONE YL4R The Group 2022 2021 The Company 2022 2021 Loans and overdrafts Other creditors Accruals and deferred income 42.434 245,498 173.842 24,082 250,507 291.608 42,434 208.882 169.842 24,082 225.387 274,275 461.774 421158 Within accruals and deferred income 15 deferred income of £147,864 12021 - £263.6481. This is comprised of £70,77312021 - £56,413) relatln8 to future 5POrting events, sponsorship income of £Nil12021- £13.3331 and grant income of £106,881 12021 - £193,902). In the year. £263.648 12021 - £64,8451 of income was released into revenue in the Statement of Financial Activities. 13. CREDITORS: AMOUPIt5 FALUNG DUE AFtER MORETHAN ONE YEAR The Group 2022 2021 The Company 2022 2021 Loans and overdrafts 114.381 155.918 114.381 155,918 114 381 155 918 114 381 155 918 The loan of £156,81512021 - £180.COJI is repayable in Month￿ instalments over 5 year5. Interest is payable on the loan at 7% per annum with the firstyear being interest f￿. 14. FUNDS Balan￿ at tstjanuary In¢￿ase$ 2022 Balance at 31st Dec 2022 Decreases Transfers UNRESTRICTED FUNDS Thecompanv General- national offite General- re8ions Designated - National Grid Devèlopment 1323,8401 1,198,625 1.225.099 410.101 19,899 1982.8281 1387,6441 1108,0431 164,8261 1,182.730 19,899 921 158 1608.726 1370 472 1094 586 The group General- national office General- regions Dèsignated- National Grid Development 1323.8401 1.198,625 1.225.099 410.101 19.899 1982.8281 1387,6441 1108,0431 164,8261 1,182.730 19,899 921,158 1,608,726 11,370.4721 164.8261 1,094,586 Subsidiary reserve5 14111 402,118 1402.1181 14111 920 747 2 010 844 1772 590 1094 175 The designated National Grid Development fvnd relates to the Charivs pmious partnership with National Grid who helped the Charity establish itself as a lead sports organisation for people with intellectual disabilities in Great Britain by providing small grants to SOGB grass-roots dubs in order to develop and create opportunities for athletes at a local level. 28 SPECIALOLYMPICS GREAT BRITAIN Note5 to the accounts forihe year 31st Decernber2022 14. FUNDS {contlnuedl within the year ending 31 December 2021 the National offi￿ took out a managed CO￿d-19 loan to help lessen the impact of the pandemic.This loan is repayable in instslments over S years. balan￿ at 1st January Increases 2022 Balance at 31st Dec 2022 Decreases Trnnsfer5 RESTRICTED FUNDS The company and the group Athlete Leadership Inclusive Sport Project/NDSO MATP Network Development Play Unified Sports Projett Safeguarding SNF Sport Evaluation Unified Schoo15 22.442 13.134 44,454 131,4671 144.4541 Is,¢nii 145.5321 119.1401 18,2051 11.4421 4,109 45.532 18,566 11741 2,397 762 21.267 ,379 20,693 955 16,592 15.830 rthin the year. funding wa5 received from Special Olympics International1£7.6411 and United ￿rlines(£S,l23I for the Athlete Leadership project. Corporate inc¢)me 1£3701, was also raised within the year. The Athlete Leadership project aims to prepare athlete5 for leadership roles inside and outside the movement and to educate people without disabilities on how to make thi5 happen. The funding of the 'lndusive Sport Projert. was extended within the year. This project aims to develop the Incluslon in sport of people with intellertual disabilities. Income wa5 received from Sport England 1£17.030 Rexona1£25,4241 and Swim En8land1£2.(WI . This 8r?nt has been ￿eNed Sport England's National Disability Sport Or8anisation funding INDSOI. The Motor ArtNities Training Programme IMATPI is a unique pro8ramme for athletes of all ages with profound intellertual disabilities and complex needs. The programme P￿ideS meanin8ful sport and physlcal activity fgr all to access. In the premous year the Charity recetved income of £70.(￿ from The S￿131 Investment Business Ltd. This amount is solely for the purpose of supporting the cost of employing two Network Development Managers. The Play Unlfled Sport Project aims to encourage joint activitles by petsons and without intellertual disabilities. This is funded by £13.596 from ESPN. £2.524 from World w￿St11n8 Entertainment and £5,147 from ups. The safeguarding fund received intome of £8,379 from Porticus within the year. Thi5 income is to inC￿aSt awareness about healthy relationships and 5afe8uardin8. The SNF Sport Evaluation project is a monttoring and evaluation pro8ramme focused on measuring athlete well- being and determtning how best coache5 can facilitate posrlive heafth-related outcomes. Special Olympics Unified Schoo15 brings together people with and without intellertual disabilitie5 to work across a range of different sporting artiwties to promote S￿la1 indusion. During the year fundin8 of £15,830 was ￿￿1ved fiom Hasbro forthis programme. 29 SPECIALOLYMPI(S GREAT BRITAIN Notes to the a¢￿￿nts forthé yÈar Ènded 315t December 2022 15. COMPAILATIVE MOVEMEfrITS IN FUNDS Balance at 1st January Increa￿ t)ecreases 2021 Balance at 31st Dec 2021 Transfers UNRESThCtEO FUNDS The company General- national oifice General- regions Desi8nated- National Grid Development 1258,9341 1,207.n2 19,899 613,212 219.173 1678.1181 1201,7961 1323.8401 1,225,099 19.899 832 385 879 914 921.158 The group General- national offi General- region5 Desi8nated- National Grid De¥dopment 1258.9341 1207.n2 19,899 613.212 219,173 1678.1181 1201,7961 1323,8401 1,225,099 19,899 968.687 832,385 1879,9141 921.158 subsidiary reserves 14111 196,2YJ 1196,2501 14111 968 276 1028 635 1076 164 920 747 Balance at Istjanuary Increases Decreases 2021 Balance at 3tst Dec 2021 Transfers RESTRicfED FUND5 The company and the group Athlete leadership Inclusive Sport ProjectlNDKI MATP Ne￿Ork Development Play Unified Sports Project Safeguarding SNF Sport Evaluation Unified Schools 32.338 46.172 19,8961 {68.3741 123.8021 124,4681 112.8331 15,4301 22,442 22,202 23 70,IXX) 31.399 5,256 2.397 13,810 45.532 18,566 11741 2,397 762 14,925 (27,9731 172 776 16. ANALYSIS OF ASSEfs BEtWEEN FUNOS Tangible Fixed Assets Current Assets Current babilities Long term Total Restrlrted fvnds Athlete 5eadefship Indu5ive Sport ProjertlNDSO MATP Netsvork Development Play Ufiified Sports Project Safe8uardin8 SNF Sport Evaluation Unified Schools s.2￿) 11,165 1.827 1.490 20,693 11,cp)ii 111,1651 11,8271 11.4901 4,109 20,693 li.(*J91 955 16,592 955 16,592 58,931 116.5821 42,349 Unreslrlcted fund5 12,678 1.641.070 1445.1921 1114.3811 1,094,175 12 678 171XI (x)I 114 381 1 136 524 SPECIALOLYMPICS GREAT BRFTAIN Notes to the acciwnts forthe year ended 3tst De￿rnber 2022 17. RETIREMENT BENEFIT SCHEME The Charity operates a defined contribution pension stherne for all qualifwng employees. These assets of the scheme are held 5eparatelyfrom those of the Charity in an independendy administered fund. The tharge to the Statement of Financial ActNitie5 in respert of defined contribution sthemes was £17.81212021- £15,283). IB. TRU5tEES The Dlrettors (who are also Trustees) did not receive any remuneration for their servlces durlng the current or previous period. In the Yearthe￿ were trdvel and sub515tence costs reirnbursed to Trustees of £85912021- £Nill. 19. FINANCIAL INSTRUMENTS The Group 2022 2021 The Company 2022 2021 Financial assets Financial assets at fair value throu8h profft or 105S Financial assets that are debt instruments measured at amortised cost 1,627,011 1,652,142 1,458.455 1,474,577 9,238 137,588 146,172 596 043 1620 749 Hnanclal liabilitses Financial liabilities measured at amortised C05t 271.476 278.467 230.860 246,328 Financial assets measured at fairvalue through profft or loss tomprise bank and cash in hand. rinancial assets that are debt instruments measured at amortised cost include amounts due from subsidiary companie5. Other debtots. and acuued income. Financial 1Sabilltles measured at amortised costs tomwise bank overdrdfts, amounts due to 8roup companies other creditors and accruals. 20. RELATED PARTYTRANsA￿IONs The Chartty has taken advarrtage of exemption, under the ternis of Finanrial Reporknn8 Stsndard 102 'The FlnancSal Reportlng Standard applicable in the UK and Republic of Ireland., not to disdose related party transactlons wlth wholly owned sub%diaries wtthin the group. There were no other related partytransactions requiring disdossJre in eltherthe current or prioryèars. 31 SPECIALOLYMPICS GREAT BRiTAIN Notesto the attounts for thè year ended 3tst December 2022 21. REGIONS AND THEIR GROUPS The regions and groups accredited by Speoal OtympitsGreat Brttain are as follows'.- a. Branches RegSons and their groLFPS whose operètions are considered to be wholly dedlcated to the activities of Special Olympics and whose results and balances should therefore be induded in these consolidated actounts. are as follows.'- YORKSIHUMBERSIDE City of Hull City of York Dearne Valley North Yorkshire Sheffield Wakefield NORTh WEST Bury cheshi￿ East Cheshire North & West Ellesmere Port. Chester & Neston Greater MaThthester Merseygde EASTERN E35t Hertfordshire Norfolk Peterborough St. Mbans Suffolk WEST MIDLANDS City of Birmin8ham Coventry North Shropshire North Staffordshire Redditch Sandwell Solihull Stafford Sutton Coldfield West Midlands Golf West Midlands Ski Wolverhampton Worcestershi EAST MIDLANDS Derbyshire East Midlands Equestrian Group Leicettershire & Rutland Lincolnshire IIORTHERN Gateshead, Tyne and Wear Skeltoryaeveland Sunderland Teesdale SOUTH Eq5T Brighton & Hove Eastboume Hastings & Rother South East Region Ski Suffey Cèrdiff and Vale North East Wales Wrexham Athletic5 Wrexham Multisport Swansea NPT West Wales SOUTHERN Bournemouth & Distrirt Isle of Wight Jersey South East Hampshire GREATER LONfx)N Camden North London SOUTH WEST Cornwall Exeter & District North Devon IBamstsplel Plymouth & District SCOTLAND The branches in Scotland, whith are.. ￿MfrieS & Galliywty. Grdmpian. Highland, Lothian, Scodand West and Tayside, are recognised as Scottish charities and ￿port to the Office of the Scottish Charity Regulator, in line with Scottish Charity law. 32 SPECIALOLYMPICS GREAT BR￿AIN Notes to the accounts forthe yearended 31st December 2022 22. REGIONS ANDTHEIR GROUP5{¢ontinued) b. Assoclates Th05e groups that are ac(￿dited by Speual Olympics Great BritriTr, but whose activities and accounts indude the 5UPPOrt of many othercharities and are therefo￿ not included in these consolidated accounts are as follows-_ SOUTHERN Basingstoke Elertric Ee15 IWind50rl Guernsey Special Gym Club Reading Cygnets Southampton OTARS SNUGS (Milton Keyne51 NORTH WEST Blackpool Polar 8ears Bryn Specials Badminton aub Ros5endale Special Skn aub SOUTH EAST South East Kent NORTHERN Beamish Ltynamos (North Durham) Northem Region Judo SCOTLAND Forth Valley YORKSIHUMBERSIDE Able2 Pontefract BKS Athletics Borough of Kirklees Bradford Disability Sport & Leisure Harrogate Gateway FC Leeds Stars Pontefraet Collieries FC York Tennis Ability sourH WEST Bristol Sharks WEST MIDiAND5 Midland Men￿P EASTERN Essex