C<Knpany R•gl•tr•tkm 14umb•r'. N1010440 Ch•rtty Numb•r. IW895 Northern Ireland Sports Forum Annual Roport and Unaudlted Flnanclal Statements for the flnanclal yoar endod 31 March 2023 DKfcA Ltd Chart•rnd Accountants •nd Ststutory Audltor oMU Hou¥• 91-97 Ornwau Road Bolfa•t BTT 18H
Northern lTrland Sports Forum CONTENTS Pag• Reference and Administrative Infomation Trustees, Annuaj RePt Statement of Trustees, Responsibilrtles Independent Examlnefs Report Statement of Financial Activities Balance Sheet 10 Note8 to tr Financial Statements Supplementary Infomiation relating to the Flnanclal Slaternents 17-19
Northern Ireland Sports Forum REFERENCE AND ADMINISTRATIVE INFORMATION C Qnn K M¢Caughan A Ruiherford {Rned 16 November 2022) C Morrow M Mulholland A Hunter Dr P tbnnelly K Rdlo (Appoint&J 16 November 20221 A Martin IAFpointed 16 November 2022) E Rem {ReSned 6 Pwil 2022) M Scott K McVep3h ChaIryrnon A Hunter Company 8•crnlry K McVewJh Ch•rlty Nunkn In North•rn Ir•l•nd 100895 Company R•gl•tralkn Numbgr N1010440 R•ghtovod Olfic• Hou80 ol Sport Upper Malone Road BT9 SLA North8m Ifeland p•nqknt Ex•mln•r DNTCA Ltd Chartered ACcntants Omwau Hou8e 91.97 Orrnau Road BeKa8t BT7 1SH
Northern Ireland Sports Forum TRUSTEES. ANNUAL REPORT fof the financtal year ended 31 Marth 2023 The trustees present th8ir Trust888' Annual Report, combining the Dtrector8' Rewrt and TNstees' RepofL and the unaudited finanaal statements fw the financial year ended 31 Marth 2023. The financial statements ar6 prepared in accordan1 with the compan Ad 21, FRS 102 h0 Financial Reporting StarKlawd applIc4b the UK aThY RopUb$ of Ireband" and Accountiry and Reporting by Charities: Statement of Recommended Prac11¢ applicable to chaTitie8 prepariryd their financial statmnts in accordanc% with the Financial Reportw Stsndard applicable in th& UK ar RewblK of Ireland IFRS 102). The Truste8s' Report contain8 the infom)ation rtyUlr to be provided in th& TfUSteeB' Annual Report und•r the Statement of Recommnded Prac11 ISORP) guideline¥. The truste8s of the tharity are also char Irusteos for the pu of tharity lthi and undor the charTty'8 consttution are kntrn as m&mborn of the boord of truste85. In thi8 roport the trustses of NortIrn Irelarrfl Sport8 Forum present a 8uwffiary ol 118 puw, governarK. a¢lMtbo8, achievements and finan for financial year 31 Marth 2023. The tharity h a ragistewed dritY and henr• the report and r88ultS arn presented in a fom whith cWi88 with the foquirements of tho Companies Act 20l and, alY)ough rt obliged to cryty wlth Statement of RecfJmmerKled Practir applic4bl8 in the UK and ReWbI of IrelarKI FRS 102. the organi881ion implwnfrnted rt8 re¢(KnrIjatIQn5 where reltrvant in thes8 financTral 8talements. Mlulon. ObJKllvM •nd 81rntsgy Obl•¢tlv The obieds for whith the Northem Ireland spts Forum IJ e8tabliBhed 18.. To promote amateur arKI phy8Kal recroation, which results In inyoved phy8lcal and ntsl health, 80 far as charitable. In furtherance ofth8 above obJe¢ts but nol lurther or otheThvl•e the cnY sho11 havo tho fo1th4ing powern.. S. To cooporate wmh any govemmont dop8rtment. COratk1n, councll or a88oclalion In Northern IreSarKI or el8 concémed with physul recreation and communty weltaro., i. To con8titute a stsnding forum where all goveming and replentative bodies ntrOllI sport and physical rweation In Northern Ireland may represènted and may colthtivety or through 8p8cial gmup8 formulato and nwsures to stknulate or Improve the developnnt of Sport and phy8lcal rocreation. Ili. To 8UPWt th8 work of the8e 8peaali81 bodi88 arKI to bring IFrn tOpttrr with other interested organi140ns. iv. To print, publish and CArculate periLwSi¢als, book, circulavs, statistico and olher litsraturo in furth8rance of ttr Northem Ireland Sports Forum's obleci8; v. To manage, wlthor by itstill OT in coop8rallon wilh othors, premSse8 or pFacM which arn estab1bh for tho pury)ose of provmjiry facilbtps for physic•1 reryeation or the toaching lx St theteot, '. To enter into ogreoThnts or arT8ngernnts wlth any gov•mment departm8nt, Corp(Kalk. ¢{n¢11 or person in relatod to. sport or any other form of physical recreatn. FInal•l R•vl The results for tho fin8nclal are 8Ot out on pagg 9 arKI additional noto1 are provided 8h(Ming ino)mo and explture In gfoater detall. Rmults and t)IvldMd• At the end ol tho fancIal year tho charity has a$80ts of £1Y2,526 {2022- £99.673) and liabilrtm of £41.750 (2(Y22 - £11,438>. Th8 net assets of the thanty have de(¥0 by £{7,459}.
Northern Ireland Sports Forum TRUSTEES. ANNUAL REPORT for tho financial year eIed 31 March 2023 The tntea8 who sor1 throughoul the financial year, exc4pt as noted, as follows: C Quinn K M¢Caughan A Rutherford {Resigned 18 Nornber 2022) C Morrow M Mulholland A Hunter Dr P Donnolly K Rollo (Appointed 16 Novemb8r 2022) A Martin (ApKJ'nted 16 November 20221 E {ReSned 8 April 2022) M Scott K McV8igh In aanCe with the Con8titirtth, trustees relirn by rotation and. being elNJibkn, offer thom88kn for re410On. The wxetary who gomd duriThJ the financlal y•&r wa8.. K Mcvoyh compl1•n wlth 8•ctor4Vld• L•9hlllon and 8l•ndard• The charity 8NJage8 pfo•activety with i8Lqtion, Standards and ¢d&S which are for the 88(kn. Northem IrelorKI Sport$ Forum $ub8uib88 to And18 clant wbth the follwing. The CNTyanios Act 2( Th• Chaiilles SORP (FRS 102) Publlc Aff•lrn The Nl Sports Forum ha8 Continued to b8 a 8tr0ry advocate for th8 Sport and Physical Reueallon 8ector to ensure that oryanisatrons and thg Sector re represented on Issues affedlng 8p(Mts. Challory88 Included Stadium Rats8, the Road CIo8ure8 Ofdor, the Cost cl LrrfinWEnergy Crisis, Public Con8ultab'on8 arKI the Motorcyde Road R8cifvJ event cancellations. Tho Nl Sports FONM remainj secretariot to th• Party Group for Swt, ThtIa wogularfy to hyhlhaht dlollon G•n•rnl CApacIty Bulldlng The Nl Spor18 Forum •p8nt conskjerabkn time In 21Yt2.2023 provKling advicé. guYance ond support to membern. Over 84 sport.related jobs w8ro advertI88d. Ixyoct intep4ention wa8 provided to two NGB$ lo support the reuuitnxnt and retenlion of a member of Staff. Five thshops wore d•livared a¢ros8 the year on elents affedirvj mefftsr organitionS arKI the wider sector incI11ng the launch oftho 3rd Edition of the Cixje of Good Governance, In8urnnc matknr. Recruitswit arKI Renon and pr0curewt. 8•f•guaftllng Support Nl Sports Forum continued to ebvJw the NSPCC Child Protection in Sport Unft lo provhje support and advice for non-funded m*ntr8. The NISF continue to sit as part of the Safeguarding in Sport Strabaic Group (SSSG), Ac8 Nl workshops arKI engaged with DBS ¥etiirKd 8tandar(Is in Nl. Conllnued •Jvke on Ac(xs8 141 requir8ments was given with over 230 application8 procesoed acro 19 organlsation•. RoprH•nlallon NISF continued to raprelant on a wide raro? of c(mrttee8 aThl groups prtor to the ce888tK•n of the Executi late in 2022. Repre8enlatTron was made on wOn and Girt5 in Sport ofKI a meeting with the Minister for Communibe8 focussed on the NISF ManFl•sto. reque81iThJ increased SUFVOrt acro four key themes. Tho NISF represented SP on a number of strategic and sector- wide groups in1rvj Bella5t HiNs Pathr8hip. SSSG. Acaivè LlvlrYJ Stratsgic Gp, Endir¥J Again81 and Gits Stratogy. Flndlng Fundlng The Nl Sports Fiyum cOntind to advertBe and prrxyth key fijnding In1tkqt for NGB8 arKI their dub rnerrkn8rship. The organisotion cxeatod a database of key furthrs for MembeTr and to supp)rt any enquiries rnade. Specr eng•Jernt wtth the t)wrbTfjnt of BusiMs8, Erw and Itrial Strategy to pr(Yrnte initsati¥es in support of Ic¢al 8POrts organisation$.
Northern Ireland Sports Forum TRUSTEES. ANNUAL REPORT for the finantsal year ended 31 March 21Y23 Fgmah Sporf• Forum Th8 Nl Spts Forum receTrved fvrKliro through th8 Start Here scherna from the D¢pariment of Crrnuniii8s alkmiing for rewitsnont of a rob in September 2022. In the srA month$ to March 2023. work and progre55 Wa8 made to reinvigorate the Aaivo Fst and Sports Plan, partKularly in arnas of Rolo Mod81s and fe8earch. App •dbyth• Chalry>•v• nn Tru•ts•
Northern Ireland Sports Forum STATEMENT OF TRUSTEES. RESPONSIBILITIES for finanaal year ended 31 March 2023 Th& trustees. who are also diTectors of Northem Ireland Sports Forum for the purposes of company I, are responsibkn for preparing the financial 8tstemonts in accordanc with aFplicable law and r8gulatK>n8. Company requires the trustees as the dire(ors to prepaffj finanaal Statements for each financial year. Undei thal law the twuste8s have elected to proparo th8 financial Statements in accordanc• with United KingdTr Gen8fal Accepted Accounting PradKe (United Kingdm) Acc(ntif¥a Standards and applicabl8 18) indudirvJ FRS 102 'Tr FinancAal Reporting Standard aptyuble in the UK and Republi¢ ol IrelarKf Section 1A (Small Entities). urer company law th8 trustees must not approvo the financ281 $tst0ffnts unless they a satisfd that they gi a tr and falr viow of the stats of affair8 of the company and of profft or Ic48 of the wrwny for that pgrirJ. In preparing th080 finandal Staterrts, th01rustO05 are required to.. solec suitable accounting pollcios arKI appty them nSIstsntty. make Jnts aThJ estimatos that are reasonablo aThJ prud8nt' state whether the financial ststermnts Lwi prepared in accorfancè with tho relevant Ik)anciol reporbng framoworft, ithbfy thow 8tandard8, and note Ihe oif8¢t and the r8a8on8 for aFly matwiol departure frrffi th058 standards., and prepare the financial stst8mants on the golro conc8m b8818 un198s It 58 InaFpropriate to prosum• that the charlty w1 Contin in operation. Tho tNitea• confirm Ihat tly havo cThYyli8d with the aboN* raquirThnts in preparlng the financ401 ststemants. The trte9$ rn8poMible for k8epiTrJ adwualo accountlng le¢cd3 that ar• suffidenl to 8h¢yAT and explain tho charity'$ trans&ctions and di8cJo8e wlth reasonable a¢curacy at any tim8 tho financial positK>n of the charity and enable them to ensure that the financial 8taterrnnts ccrfnply with. They are also resP)51b18 safeguardwlg tha 8888ts of the charity arbJ hence for takiThJ reasonabkn Steps for prevention and detection of fraud and other irrogularltle8. App •dbyth• and •lgn•d offt tt• b•h•ll by.. Chalvp•rno C Qulnn TnMt••
Northern Ireland Sports Forum INDEPENDENT EXAMINER'S REPORT TO THE BOARD OF TRUSTEES OF NORTHERN IRELAND SPORTS FORUM have examin&J tho finanaal statements of th8 chanty for tr fin8naal year er 31 Marth 2023. which compnso the Statsrnnt of Financial Adivits (incory)mliTrJ an Inc¢m8 ExpendibJrn Accx)unl), tha Bal8nce and tho related notes. report 18 mad& SO to Ihe ¢hariV8 Morn, 88 a body, in accordan with Chapter 3 of Part 16 of Iho Compani88 A¢1 21Th. Our work has been urKlertaken 80 thal we mwht c(ryile the financial stst¢ments that we havo been engagèd to comp0, report to the Board of Tw$te85 that we have don8 so. and state those matters that we have agreed to state to them in this report and for no i)theT purpo$8. To the fullest extent peitted by law, we do not acc4pt or assun r88ponsibilty to anyono otlw than th8 charity and th8 charity'8 m8mbern, as a body. lor our work. or for this report Rp•clIv0 r••pon•lbllltl•• of tru8t•M and •xamln•r The charity's trustees (who are abo tho dirodorn of the cAxYwny for th8 purposes ol e(Ynpany lawl aro responsible lor the preparatH of tha financial statements in accordan with th8 Tequirerrts of the Ccthpanles 2(M)6. The ch8rity'8 tru8te88 &)nsider that an audit is not required for this financlal yw uThler Chapter 3 of Part 16 of Iho compani Act 2CK6 and that an independent examination 18 requir•J. 1118 our r88pon8lbilty to.. • examine the financial ltaternents undw 80¢1ion 65 of th8 Chariti98 A¢X follow the procodurns lavj down by the genernl Dwertions given by th• Charity Commlssion for Northern IroLgnd und8r Ieciion 699)(b) of the Charities Act; arKI State wh8thor particular matters have C•Jmo to our thntion. Ba•h of Ind•p•nd•nt •umln•f• r•port We have examined your charity finan(ial statsments a8 required undor eodlon 85 of tho Charllloj Act and our examination was ca18d OLrt In ac¢otd8nce wtth the genornl Directlon8 glven by the Chanty Commisslon for Northern Irekgnd undor 8e¢lion 65(9){b) of the Charitlo$ ACL An exarninaln includos a review of iho accounting re(x)rds kept by the chaiity and a c(ryari$on ol tho financiol stalernnts presented with those focord8. It also Indudes con8lderation of any unu8uo1 items or di8dosure8 in the fin8ncial 8tataments 8rKI Seeking explanan$ from the trustees CAincemlrJ any Such mattern. Tho proc•dure8 undertaken do not PfOVKle all the OVKl•nce that woukl bo roquir•J in an audit and consequently no opinion is given as to whats the ac¥nts present a arKI f81¢ vi• and tho report is limited to th080 mattern set out in 8tatem•nt bolow. In o)nnKtion wlth ¢)Uf •xaminatx>n, no mott•r has coma to our att•ntknn whkh gNO8 UJ cauea to boliwe that In. any mal8rial rw.. • accounting re(x>rds were nol kept in accordan(x wlth 80cbon 386 ofth8 CryAnl88 Ad 2C the financial ststoments do not accord with those accounting record8 the financial 8tatoments have not been prepar•J In accordan( with tho accfjuntiThJ rnquh•rfn1l of 8eCtiDn M ol the CThnpani88 Act 2(KhS arKJ with th8 method• and prindth of the statent of RecLYnmend8d Pra¢Xke applicable lo tharilies preparirwJ their accounts in ac(1)rd with thg Financial Rewts'ng StsThJard applIcaJ in the UK and Republic of IrelarKI (FRS102) thera 18 fvrther InfoFrnation needed for a prq)8r uThJerntandlThJ of the accounts to be roached. Ind•p•nd•nt•xamln•rf• •lat•m•nt have no con5 arKI have (x)me across no other rnatters in LX)nnection with the examination to whith aitention shoukj l)e drawn In Ihits report in order to enabl& a proper urKler3tsnding of the financial statwnonts to be reached. DNTC Chartered Accountsnts arK5 Stslutory Auditor 0eaU House 91-97 Omwu Road BeWa8t 8T7 1SH
Northern Ireland Sports Forum STATEMENT OF FINANCIAL ACTIVITIES Uneoffpor•Unq an Incom• and Exp•ndRurn Accourt) for the financial year ended 31 March 2023 Total Funds 2022 Fund• 2023 Fund• 2023 Fund• 2023 Funds 2022 Furtds Incom• Donaions and1ogacie8 Qthor income 25.807 76.237 101044 27,497 221 55.701 83,198 221 Totsl Iorn• 26,052 76.237 102389 27,718 55,701 83.419 Exp•ndltUT• Charitobkn a(th1th8 33,611 78237 109.748 14,775 55,701 70.476 Il•t InM•1¢•xp•ndM1 17.459) 17M69 12,943 12,943 Trarofers bot fiJnd8 N•t mov•m•nt In fund• for th• fln•nclal y••r 17A69) riA59) 12,943 12.943 R•conclll•tlon of fvnd•: Total funds beglnnlw of tho year 12 88.236 75,292 75,292 The Ststomont ol Flnancial fvAivitM indwlo• all galn8 and ICA8 tecogni80d In the financlal year. All In(m aThl expdItUre relale to contknulffj actsvitss.
Northern Ireland Sports Forum C¢xnp•ny Mwnb•r. M1010440 BALANCE SHEET as at 31 March 2023 2023 2022 Current A•••ts Debtors Cash at bank arKI in hand 36,706 85.821 18,154 81,539 I2226 99.693 Cr•dIt¢. Amwnts falllng du• rlthln on• y•ar 10 141,750) (11,4581 Not Curr•nt A•Mts 88,235 T¢Jtsl A•••ts l•M Curr•rt UablMts• 80,n8 88,235 Fund• Gernral fund (unre8tricW) 80.776 88.235 T•)tal fund• 12 eo.T16 88.235 wilhln Part 15 of thè Coryani08 Act 20. For the financi year endod 31 March 2023 th8 charity wa• entrtled to exompkn frcrfn audll urthr 8o(lion 477 of the Cryanles Acl 2,. and no nokn ha8 bo•n d8polit undor •octlon 476. Tho InJstee8 c<Jnfirrn that momb•r8 have not requKod the company to obtaln an audlt Lrf 118 fin•nrAI Statsme for the financial ye•r in qtion In aaanc• wlth •ecllon 476 d the cpaTrIO8 Act 21Th. The truste88 ad(n(Ml8dge tholr 188pon8ibilities for ensuring that the chqrity ko8P8 ac¢tyJnliry re$ which compty wllh 8ection 386 arKI for proparing financAal 8tat8monts whlch gl¥e a true and falr vl8w of tho Stale of affair8 of the chatlty a8 at erKI of th8 financial year and of it8 profft and 10$8 for the finanrjal yoar In accordance with the requir•ments of 8eclions 394 and 395 arKI wh6ch otheNh8e wnply wlth th8 requirThnts of th• CPanIeS Act 2C#)6 roialSng to financial ststermnts, 80 far as apPI•blO to tho chafity. The financial have been prepared In accordance wilh the wivisi0Tr8 applicat48 to companie8 8uL4e¢t to the Small regimg and in accordance wilh FRS 102 Tr Financial ReIng Standard appts'cablo in tho UK arKI Ropublk of Irelan(r, applying Sactron 1A of that Stsndard. Approv•d ty th• BoArd of Tn b•h•ff by and authorf••d for kn•u• on and •lgn•d on Its A Hunt• Chalfp•r•on C Qulnn TnMkn• 10
Northern Ireland Sports Forum NOTES TO THE FINANCIAL STATEMENTS for tho financial year ended 31 March 213 GENERAL INFORMATION Nortrn Ireland Sports Forum Is a (Thyny Imitsd by shares Incorporated in Northem Ireland. The fegisterod office of the ¢harity is House of Sport, Upper Malone Road. BeWa$t. BT9 SW North8m IreL4nd wtti¢h is alw the prinapal plac of business of the charrty. Tha financial 6tsterrnts have been presenknj in Pound {£) whith 1$ akn tho fvn(knnal currenw of the charity. sRy OF 8IGNIFICAKf AccouKfipiG POUCIES Tho folkhving aCcoUntg pollcl88 have been applled con8htenty in dealirtrj wlth Items whlth are ¢onshYer8d mateiial in relation to the charity'8 financial 8tstem?nts. The financial 8tateffts ha been preparod under th8 histryical cost conntion. rIdthed to Indude certain items at fail value. The financbal statements have beon propared in a(xordano with the Statemènt of RecAimmend8d Practir ISORPI "Accounting and R¢p)rting by Chaiities preparing their accounts in accordanc4 with Financial ReportiTha Stsndar(l appllcabl8 in the UK aThJ Ropublic of Irelarrfl FRS 10r, applyiThJ Section 1A of that Standard. As pomitted by the Companles A(1 21x16. the tharity has variod the Standard fom)ats in that act for the StateThnt of Finan¢4al Arti¥15 and the Balan Sho81. trture8 Irryn the $tsrwJard formats are to comply with th8 requIrents of the Chariti88 SORP and are in complionce with 8ection 4.7. 10.6 8rKI 15.2 d that SORP. Stat•m•nt of compll•n The financial statwnonts of the charity for the Ilnanclal year ended 31 Docember 2017 ha been prepar8d on the going concem basb and In accordance Statemont of Recommrthd PractiL¥ {SORP) Ac£ountsn9 and Reporb'ng by Chariti88 preparin9 their a¢unt8 in accordance with tt Financial Reportlng StsThlard appllcobla In the UK and Republic of Ireland FRS 102", applyi 8JOCtion 1A of that StaTrJard. Fund aec4)untlng The folltying arn tho catsgorwi of fvnd8 malntsln•d.' Ro•lrkt•d lund• Restrided funds represont IncotTh receid whl¢h bo uwl for particular purpo8. aj 8pwfi¢d ty the donor8. Such wrp08es are ithin overall ¢)bl8th¥•B of the chanty. Unr••trf¢t•d fund• Unr88trIc fund• con•ht ol Gonaral and Dewnotgd furKI8. • G•neral furKl¥ repr•wit amounts whkh are axp•ndabl8 al dl•cretlon d the board, in furthorance of the oblective8 of the charity. Designated fund8 compr18• unrestrictad fvnd• that tho board hal, at its di8crellon, 8•t asklo ft)r partul8r purposes. Th880 dosignations an admlnhtratlve wrp(xo onty. and do not legalty restrKt tho board's diau0t1 to appty thg luThJ. In¢omo Income * rocognlsed by Induslon In the Statemènt of Flnanclal Aclivillès onty when charity 18 legally entitkd to the inc(Mrn, porfomiance conditions attackd to the item(s) of havo beon the amunts InVold be moasur•J with 8ufficient feliabilty and it 18 wobablo that the Inc( will b8 fe(ived by the Incom• from charhabh a¢tl¥ltl•• Incom8 from thaiitable activities inclth in¢¢Th oamod from th8 of 80Thic8J ufKler contractual 9rraryennts and fTom p8r1ornn[ related grants whith have coThJitions that Speufy provi8ion of particulaT 8efvices to be provpjed by th8 chanty. Incm fr(xn governnt and other co4und8rs 18 teco3ni when th8 chanty is logalty entitled to the irKome bocauso it Is fuffillin9 the ¢IllonS Contained in rdab funding agreements. kn a granl 18 received in advan, ils re¢cwJnition deferred arml Indled in Grants friTh gov0mftts aThJ other c(Flundgrn tylty inc&xle one of folltrwiw of condrtions.. • Porfomance based coThltlioro: the chanty i• ¢ontra(knty enliU8d to fundiw only t¢ the extent that the core ctyL¥es ofthe grant agreenwnt are achievod. ere the charity is N*elirvJ th8 cue otfjecti of a granl agreemenl, it recognise8 the related oxpenditute. to the extent that it is weimbutsth by donor, as ino)me. 11
Northern Ireland Sports Forum NOTES TO THE FINANCIAL STATEMENTS (>)ntinwJ for the finanoal year ended 31 March 21r23 •Tmo b88ed conditsons.. whereby the charity is contractualty entiued to fundin9 on the condition that il 1$ utilised in a particular period. In these txses the charity recognises the income to thg extent it is utilised withln r1ved or re(lval)lo, whlchover is aartiér. ExperKlrture is analysed bets¥een co8ts of charitable activities and rntslrKd fvnds. The costs of each aclivity ara separatoty accumulated and di8cIo8ed. and anaty8ed according to I1r major carpnts. Expendrture r8CCgni8ed when a al or construclive oblKJation exists as a result of a past evert a transfw of a¢onomiG benefits in 8etUomont arKI Iha amount of the oblyation can be feliably rneasur. Support costs arn those fvndions that assist the WO of the thanty but CAnnot be attribulod to OM a(AMty. Such costs are allocated to actpiits88 in PTOPOrtion to 8taff or olher sultable moasurn for oach activty. Th8 Tn56tees have not identified any material unrrtaints rolatod to ovents or condbtons that may ca•t 8ignifKrt doubt about tho (hrity'8 abilty to continuo as a golrvj ccncern. Debtor• Debtor8 arn fecognls•J at th• 80t1kn) amount duo after any di8L>)unt offered. PrepayThts arn valu•d at the amount prepaid not of any trade discounts due. Income racognisgd by the tharity from g¢)vornment ag8ndes arKI otsr Cndern. but not yet recolvod at ffinanclal year end,18 Ind in dabtorn. Ca•h at b•nk and In h•nd C88h al ba aThl In hand comw?8es (x8h on d•prAtt at bank8 rnqulrlng 1888 than month8 noti(x of withdrawal. T•utlon and d•f•n•d taxallon No current or deferr•J taxation arw as tho charity h08 boon granted chafitabkn exomptk)n. Irrocovèrnb valued added tox l• exporrfed as Incurrnd. Defèrred tax IB r•eL¥Jnl•ed Ni respe( of all tknlThJ d5ffergncM that haw orkJlnated but not lo8•d at th balance sheet date where trnn88ction8 or events have o¢¢urrnd at Ihat dale that wll rn8ult in an obligatlon to pay moro tax in the lulurn, or a rKJht lo pay loss lax in the future. T•ming difference8 are tempwy drffoThK bolween the ch8fiV8 taxabkn profft• arKI118 resu118 as 8taknl in the ffinanal 8taiemeTrts. Deferrgd lax18 ThaBur8d on an undl8cA)untsd ba818 at the 18x rats8 that are anticipatad to in t1 piiods In whKh the linlng difforencrf arn exp8¢t to rn4rn0, based on tax and lavm that havo been enacted or S)8tn11¥0ty enacknl by the balan(xry sh88t date. CRMCAL ACCOUKnNG JUDGEAIENT AND E8TIIAATE8 assumptions that affeca th8 amounts report&J. The88 estimates and I•monts arn continualFy reviBwed and are based on experienc and other factorn. Indudlng axpectations of future èvents that are b91Ved to be reasonablo undor cirtsJrnstanceB. iNcoMe 1 DONATION8 AND LEGACIES 2023 2022 Fund• Fund• 12
Northern Ireland Sports Forum NOTES TO THE FINANCIAL STATEMENTS the financial year ended 31 klarch 2023 Sport Nl Membership In( Law aThl Sport Conferenc* 3100 31AOO 11.852 35.COO 14,333 6,580 I182 3.072 3.583 3,072 Sponsorshlp IrtQrn8 Halifax FoundatK Rank Foundation CctrOI)eration Irelgrnl Dopt Of Cornmunit 10 34337 10,500 34337 9,942 3.196 7,563 26.807 76.237 102.044 83,198 OTHER INCOIAE Unrrntrlctsd R••trl¢t•d Fund• Fund• 2023 2022 EXPENDITURE CHARifABLE ACTIVTllE8 r•ct Co•1• 8upport Co•ts 2023 2022 Co•ts Exper#llturn ¢)n charitable aclivita 109,748 109.748 70,476 6.2 SUPPORT COST8 Chrft•b Acllvltl•• 2023 2022 33,388 33,388 24,621 109.748 109.7 70,476 AIIALY818 OF SUPPORT CO8T8 2023 2022 76.360 33,388 Support 24,621 109,748 70,476 INVE8TAIEKf AND OTHER INCO 2022 Bank interest 221 13
Northern Ireland Sports Forum NOTES TO THE FINANCIAL STATEMENTS for the financial year ended 31 March 2023 EIAPLOYEES AND REAWNERATION Nwmb•r of •mployw• The averag8 numbgr of pwsons (IndJIng exative In*taosl during financial year w8B as follU.. 2023 14mb•r 2022 Number Admin 2023 2022 Wages arKI 8alari88 76,360 No Employee yei¥8d employe8 benefft8 of morn than £60.1)Xl duriThJ tho year (2022.. ntll DE8TOR8 2023 2022 Othèr dobtors Taxation and soclal SeIlty costs prepaYnnts and accrued Incon 1,010 5,876 118 20 12,140 36,705 18,154 10. CREDrroR8 Amovnt• f•lllng wlthln y•ar 2023 42 Taxation and 80dal wcurlty co8t• Accwals orrfl deferred incomg 1163 1034 41,750 11.458 11. RESERVES 2022 At ts boginning ofth8 yw {Daficitltsuus for tho financifjl year 88,230 17859) 75.292 12.943 At tho end of tho year 88.235 12. FUNDS 12.1 RECONCIUATION OF IAOVEMEKI IN FUN08 Totsl Fund8 Fund• At 1 Apfil 21Y21 Movoment duriw fmancial year 75,292 12,943 T5,2W 12,943 Al 31 March 21r22 Movemt duriro anCIal year 17,4591 17,459) At 31 March 2023 80,776 80.776 14
Northem Ireland Sports Forum NOTES TO THE FINANCIAL STATEMENTS for the fmancjd year eThJed 31 Marth 2023 12.2 ANALYSIS OF h1oVElps ON FUNDS B•l•nc• In¢om• ExpOlIr• Trnn•f•rn 1 Aprll bot*en 2022 fuTrd8 Balanc• 31 Mar¢h 2023 Restricted Unr••trlctrd fund• Unrn8trthJ Goneral 76.237 76.237 33.511 80.776 T¢>tsl funds 101289 109.748 80,776 13. ernployment ?th the d)aTity or a related entity. 14. POST4ALANCE SHEET EVENTS Tlwe ha boen no 8ignlfi¢anl events affeciry tho Chanty 8inc4 tha financial yaar4nd.
ORTHE IRELA RT pp IAENTARY I FORIAA TIN THEF NAN ENT RNA LYEA DED RCH 16
Northern Ireland Sports Forum SUPPLEMENTARY INFORMATION RELATING TO THE FINANCIAL STATEMEKrs OPERATING STATEMENT for the financial year ended 31 March 2023 2023 2022 8ch•th Incom& 101044 83.198 1109.748) (70,476) 17.704 12,722 Mi6c8llaneou8 wKomo N•t (d•ficlty•urpluB (7,459) 12,943 The 8urnntary inform*ion d(x8 not fom) part of the fmancial statwrnnts 17
Northern Ireland Sports Forum SUPPLEMEKfARY INFORMATION RELATING TO THE FINANCIAL STATEPAEpif8 SCHEDULE I . CHARITABLE ACTMTIES AND OTHER EXPENSES for tho financial year endod 31 Marth 2023 2023 2022 Wages and salaiies Stsff training Insurance Printing, p08tag0 and 8tatlonery Advertising TehOne Computer costs Travelling arrfl enrtainment Legal and wofes8ional Con8ultanGy foes Accountancy Bank charg88 Bad debts Staff plfaro General exp8n8a• Subscriptions Programm8 Co8ts charitab donatio 45.855 27S 978 497 175 3.893 924 221 2.160 780 133 105 200 194 735 13,933 15,523 109,748 70,476 The suppleftwtary infOnOn does not fomi part of Ihe financial statements 18
Northam Ireland Sports Forum SUPPLEIJJEKfARY INFORIAATION RELATING TO THE FINANCIAL STATEMEKrs SCHEDULE 2 . MISCELLANEOUS INCOME lor th8 finan(i•l year ondod 31 2023 2023 2022 Bank Intar8•t 221 Tho suppl*rnntary information does not fomi part of the finandal staternents 19