WILLIAM WILSON
WILLlhM WILSON
CharteredAccourfants
25 ￿ra R¢0
Hol￿¢(
BT18 9HX
+44 10128 9692 0240
wwa¢counian¢y.com
Sport Changes Life Foundation
Report and Accounts
31 March 2023
Company Registration Number.. N1611158
Charity Registration Number". 103044
SPORT
CHANGES
LIFE.

Sport Changes Llfe Foundation
Report and accounts for the year ended 31 March 2023
Page
Tn￿lee5. Annual Report
statement of dlrectors. responslblllties
Independent Examlner's Report
Fund5 Statements...
17
19
statement of Finanaal Activities
21
Movements in funds
23
Income and Expenditure account
24
Balance sheet
25
Notes to the accounts
27

Sport Changes Life Foundation
Company Registration Numter: N1611158
Trustees. Annual Report for the year ended 31 March 2023
The Trustees present their Report and Accounts for the year ended 31 March 2023, which also comprises
the Directors. Report required by the Companie$ Act 20Cfj.
Reference and administrative details
The charity name
The legal name of the charity is:_ Sport Changes Life Foundation_
The charity is also known by its operating name, Sport Changes Life.
The charitys areas operation and UK charitable registration
The charity is registered in Northeffl Ireland with the Charity Commission in Northern Ireland
(CCNI> wyth charty number 103044.
The charity does not operate in any overseas jurisdictions.
Legal structure of the charity
The charity is constituted as a company limrted by guarantee, registered under the Companies Acts
. The governing document of the charty is the Memorandum and Articles of Association
establishing the company under company legislation.
There are no restrictions in the governing documents on the operation of the Charty or on its
investment p)wers other than those imposed by Charity Law.
By operation of law all, trustees are directors under the Companies Act 2006 and all directors are
trustees under Charities legislation and have responsibilities, as such. under both company and
charity legislation.
The trustees are all individuals.
The principal operating address. telephone number. email and web addresses of the charity
Unit 22. Argyle Business Centre
39 North Howard Street. Belfast
Northern Ireland. BT13 W
Telephone 02896 218637
Email Address info@sportchangeslife.com
Web address www.sportchangeslrfe.com
The registered office of the charity for Companies Act purposes is the same as the operating
address shown above.

Sport Changes Life Foundation
Company Registration Number." N1611158
Trustees. Annual Report forthe year ended 31 March 2023
The Trustees in office on the date the report was approved were".-
Dr D Brennan
Mr M J Marais
Mr N Mccullough
Mrs J McNeill
Dr S Thamiaratnam
Ms C Waterworth
MrA Larkin
Ms G Cook (appointed 3 January 2024)
Mr E Mccrory (appointed 3 January 2024)
Mr K Willet (appointed 3 January 2024)
Ms N Mccarthy (appointed 3 January 2024)
Mr G Maguire (appointed 3 January 2024)
The trustees who served as a trustee In the reporting perlod. and, rf applicable. thelr dates
of appointment or resignation during the year were:_
Name
Dr D Brennan
Mr A J Gibson
Mr M J Marais
Mr N Mccullough
Mrs J McNeill
Mr A T Robinson
Dr S Tharmaratnam
Ms C wate￿rth
Mr A Larkin
Appointed
Resigned/Retired
31 May 2024
22 August 2023
All the trustees are also members of the charity.

Sport Changes Life Foundation
Company Regislration Number: N1611158
Trustees. Annual Report for the year ended 31 March 2023
Objects and activities of the Charity
The purposes of the charity as set out in its goveming document
The charitys objects ("Objects") are specifically restrict￿ to the advancement of education and to
promote capacity building among young people from socially and economically disadvantaged
communities (hereinafter called the "beneficiaries.) in Northern Ireland and its environs in the
Republic of Ireland (hereinafter called the area of "benefit") without dists-nction of age. gender,
sexual orientation, disability, race, ethnic origin, polrtical, religious or other opinion by associabng
the statutory authorib-es, voluntary organisations.academic insts-tutions and the beneficiaries in the
area of benefit in a common effort through sport, education and other recreab.onal activities to
develop their physical fitness, mental and emotional capacities so that they may grow to full
maturty as individuals and citizens and that their conditions of lrfe may be improved and ancillary to
this".
a) to provide or make arrangements for the provision and coordination of volunteers from the
United States to work within the area of benefit to support the work of the charity with the added
benefit that such volunteers shall be empowered and motivated to work in and develop community
programmes in the United States on their retum"
b) to enable, assist and encourage the education of volunteers in leadership, coaching and
organisation of sport and physical recreation for the benefit of the beneficiaries,.
c) educate the beneficiaries to encourage them to follow a more acts've and healthier lifestyle. to
giuw Ilieii confidence and ralse their asplrations-
d) develop young leaders within the beneficiaries through integration and togethemess and build
community involvement to ensure long-temi sustainabilty,. and
e) to advance any other exclusively charitable purpose as the directors may, from time to time,
decide in accordance with the law of charity.

Sport Changes Lrfe Foundation
Company Registration Number.. N1611158
Trustees. Annual Report for the year ended 31 March 2023
The main activities undertaken in relatlon to those purposes during the year
Programme aims are"
-To engage with disadvantaged young people and offer them ari altemative to anti-social
behaviour and offending and stop the cycle of a lrfetime in the criminal justice system.
-To raise the aspiration of youro people to reach their full potential and become the best that they
are capable of becoming and support them on theirjourney to ults-mately gaining and sustaining
employment.
-Improve lrfestyles and health and well-being in both young and old. Sport Changes Life have
been developing acbve ageing programmes developing actsve lrfestyles and taking them away from
loneliness.
-Programme results for the past year have been attached, supporting participation and numbers.
The main activities undertaken durlng the year to further the charitys purpose for the
publlc benefit
Sport Changes Life Foundation is more than a programme. it is a means by which we can help
mentor young people, engage and signpost them to existing agencies and organisations and
create a bridge to enable them to take hold of their lives. It does not seek to duplicate any existing
provision. but to Complement and work in partnership.
The charity proposes to actively promote and engage in a range of community projects
incorporats.ng sport, good relations and personal development designed to raise their lrfe
aspirations and improve their- .
-motivation. attitude, Self-confiden￿ and belief
-Personal development
-Team working skills
-Leadership skills and active citizenship skills

Sport Changes Life Foundation
Company Registration Number. N1611158
Trustees. Annual Report forthe year ended 31 March 2023
The charity provides advice, support and guidance for young people in communty groups. schools
and colleges through such means as=
-outreach sports coaching sessions using Sports mentors and Victory Scholars
-Fa￿ to face support for young people with Sports mentors and Victory Scholars
-Provision of resources to access training and support programmes
Those who benefit from our activities indude".
-Individual young people
-The community and community groups
-schools, colleges. universities. youth clubs and church groups
-Employers
-US university students - Victory Scholars
-Local businesses and corporates
Below are some of the organisations Sport Change5 Lrfe has worked with to deliver services to
young people.
-The Execulive Office
-Antrim & Ne￿QwnabbeY Borough Council
-Department of Justice
-ulster Universty
-youth Justi￿ Agency
-The Princes Trust
-NE College of FHE
-Jobs and benefits officTr.
-schools
-Housing Associations
-Local Communty Groups and Youth Groups
-PSNI

Sport Changes Life Foundation
Company Registration Numtser= N1611158
Trustees. Annual Report for the year ended 31 March 2023
Sport Changes Life engages youth who are not in education, employment or training through
positive activities designed to increase confidence, raise aspirations and offer pastoral care and
support. Selected jointly by community groups and the PSNI (where applicable). many young
people will benefit from our eHoops programme. Improving their team working skills. leadership
skills, active citizenship skills and self-esteem. This is achieved through bespoke curriculums that
enable the team to deliver accredited qualifications for the professional development of young
people. Additionally engages with older adults who are seeking access to structuied physical
activity and who will benefit physically and mentally.
Through our Victory Scholar Programme, Sport Changes Life gives US collegiate scholar- athletes
from diverse soci(keconomic backgrounds the opportunity to pursue advanced study in graduate
programmes at universilies across the island of Ireland while continuing to play their sport.
coaching and mentoring young people in neighbouring k)cal communf(ies and gaining valuable
work-life experience through internships. partnerships and friendships, cultural exchange and
enrichment.
In order to achieve this, programmes are developed to meet the needs of young people, tailored to
each group. The key to the success of the programme is the time committed to the engagement of
groups facilitates the opportunity for Sport Changes Lrfe to 'tailor' programmes to meet the specific
needs of the group they are working with.
We firmly believe that through our programmes, we are fulfilling our aim to raise the aspirations of
young people through sporting excellence, vocational and academic achievement and personal
devebpment.
The trustees have had regard to the Charity Commission's guidance on public benefit in managing
thfi 11 ntivitip.rJ of thc ohority.
The short terni and longer temi aims and objectlves
To establish the Sport Changes Life Foundation as a leading provider of sport-led personal
development support for young people and older adults in Northem Ireland.
To develop sustainable funding streams to support the long-term delivery of our programmes.
To continue to build partnerships wth key stakeholders in the community. including local councils,
schools, and businesses.
To expand our programmes to reach more disa(fvantaged communrties and individuals.
To measure and evaluate the impact of our programmes to ensure that we are making a positive
difference in the lives of the individuals we serve.

Sport Changes Lrfe Foundation
Company Registration Number.. N1611158
Trustees. Annual Report for the year ended 31 March 2023
How the activitles undertaken durlng the year contributed to the achlevement of the aims
and objectfves
The current programmes portfolio is designed to establish the Sport Changes Life Foundation as a
leading provider of sport-led personal development support for young people and older adults in
Northem Ireland. Continuously seeking for sustainable funding streams will support the long-term
delivery of our programmes. and our current partnerships with key stakeholders in the wider
communty has enabled us to expand our reach to more underseTved communities and individuals.
Measuring and evaluating the impact of our programmes which will ensure that we are making a
positive difference in the lives of the individuals we serve. The delivery statistics for the year are
contained in the section of the report entitled "The difference the charty's performance during the
year has made to the beneficiaries of the charity.
The main achlevements and performance of the charlty during the year
Our mission is grounded in the belief that sport serves as a universal platform for empowerment.
fostering essential life skills and promoting in¢lusivty. By combining sports activities with
educational workshops and bespoke interventions, we aim to engage participants of all ages and
backgrounds, ultimately enriching their lives and ¢ontributing to the greater good. Sport is more
than just a physical a¢livity- it cultivates teamwork, discipline, resilience, and leadership - qualities
essential for personal development and social cohesion. Through our programmes, we strive to
address various social issues. empower individuals, and create lasting social impact.
Honour Roll Programme
.In the financial year 22123, we collaborated with 48 primary and secondary schools, engaging
total of 1981 pupils.
.The Honour Roll programme seamlessly integrates sports with educational workshops aligned to
the Personal Development and Mutual Understanding {PDMU) curriculum, fostering holistic
development among students.
eHoop$ Programme
.We Conducted eHoops programmes, working closely with 40 at-risk youth from the Greater
Belfast Area.
.Through bespoke workshops and sports activits"es, participants were equipped with tools to
address social issues and make posttive lrfe choices.
Active Ageing Programme
.Operating across 6 different sites, our Active Ageing Programme kept 107 older adults physically
and mentally active, addressing loneliness and social isolation through sporting sessions.

Sport Changes Life Foundation
Company Registration Numtrer.. N1611158
Trustees. Annual Report for the year ended 31 March 2023
Future 4 Mentoring Programme
.We provided bespoke one-t(kone mentoring support for 84 young people, developing individual
development plans and offering weekly M￿tingS to support their transitional journey.
Seasonal Camps
.Across 7 different camps in Northern Ireland. we engaged 250 young people in multksport
programs with Y￿rkshopS focused on good relations. personal development, and communty
building.
Victory Scholar Programme
In addits.on to our core programmes. we proudly continued with our Vict(ry Sc￿)lar scholarship
programme despite the challenges posed by the CoMd-19 pandemic. In the financial year 22123,
we welcomed 11 new Victory Scholar athletes from the USA. These scholars arrived to study, play,
and mentorlcoach young people on SCL programmes. Each scholar was strategically placed
across one of six different Irish universities: ATU Letterkenny, Galway University, SETU Carlow.
SETU Waterford, Griffith College, and MTU Cork. This brings our total scholar alumni Count to 189
in the Wictory Scholar nelwork. further solidifying our commitment to fostering international
collal>oration and talent exchange.
Partnershlps with External Agen¢les
We are proud to collaborate with a range of partners and extemal agencies, including Apex HA.
Clanmil HA. Radius Housing, Connswater Homes, Habinteg HA Antrim and Newtownabbey
Borough Council, and Jigsaw Nl. These partnerships allow us to extend our reach and maximize
our impact within communits'es, working together towards common goals of social inclusion and
empowemient. The foundation continues lo build relationships with the private sector and fill the
gaps in finding the right partnerships that reflect mutual benefits for the foundation and business.
Notable New Venure - Corporate Partnerships
In response to the challenges posed by Covid-19 and in a bid to diversify income streams, we
embarked on a new venture by partnering with local corporates and businesses. One notable
partnership was with Global PayTnents Inc in Belfast, where we organised two Staff well-being
days. These events highlighted the imporlance of personal and professional well-being through
icebreakers and team-building acbvities. This initiative not only benefited staff morale and well-
being but also opened avenues for corporate social responsibility (CSR) opportunities. showcasing
the mutual benefits of collaboration between the corporate sector and the non-profit sector.
In conclusion. Sport Changes Life remains committed to driving positive S(￿la1 change through
SPDf( leveraging partnerships and Innovatsve Initiatsves to maximise our Impact and Greate a
brrghter future for all. We extend our heartfelt gratitude to our trustees, partners, volunteers. and
supporters for their unwavering dedication and support in advancing our mission.

Sport Changes Life Foundation
Company Registration Number: N1611158
Trustees. Annual Report for the year ended 31 March 2023
The difference the charity¥ perforniance during the year has made to the beneficiaries of
the Charity and to wider society
Sport Changes Life Programme delivery statistics 2022-2023:
Participating Youth
1.eHoops used as a vehicle to enhance understanding of the positive values of sporL
2.Inspired older people to participate in sport and live a healthy lifestyle with posrtive choices
3.Increased opportunities for youth from disadvantaged backgrounds to access world class
swrting facilities via programme participation.
4.Inspired youth from disadvantaged backgrounds to come together, play together and so¢ialise
together regardless of beliefs but also to receive personal indiwdual support.
5.Honour roll programme used to re-engage young people with the reality of education and their
transitional development
Progressloutcomes
1.Delivered 2 eHoops programmes at Ulsler University, giving 40 young people access to the
world class sporting facilities.This was a hybrid approach of both physical and online sess¢ons.
2.Delivered over 264 sessions and 480 hours of contact time with older adults across Belfast and
ANBC.
3.Delivered our Future 4 one to one mentoring project to 84 young people
4.Delivered the Honour Roll Programmes to 48 primary schools across Greater Belfast with 1981
young people impa¢ted.
Participating Scholars
1.To up skill scholars via a dedicated training programme.
2.To engage scholars in a project which rewards and recognizes acts.ve citizenship
3.SCL will attempt to uts.lise Scholars as sporting role models and University ambassadors
4.To provide scholars with access to post graduate opportunities
Progressloutcomes
1. Eleven Victory scholars successfully completed a 10 day training and induction programme.
2.They passed all assessments required for coaching and outreach in the community.
3.The scholars were incredibly well received by participants in sports outreach programmes as
well as programme partners.
4.All eleven Victory Scholars successfully completed their Masters programmes respecffully in
each of their nominated colleges.

Sport Changes Life Foundation
Company Registration Number.. N1611158
Trustees. Annual Report forthe year ended 31 March 2023
Participating Communities
1.Partnership approach with local community workers, statutory bodies and NGB'S.
2.Introduce new programme to communities
3.Provide opportunib.es for community workers to be involved in training
4.Provide a new approach for communities to develop the use of sport and physical activty as a
diversionary educational tool.
Progressloutcomes
1.Working with 5 Housing Assoaations across Northem Ireland to enhance the delivery of
programmes
2.Communications are ongoing with new communitles we have not operated in previously,
increasing our presence
3.SCL provided training for the communities we engage with, upskilling staff and young people to
become confident young leaders that can then contribute back into their community
4.Sport is still seen a very useful tool to engage young people and to establish opportunities to
build sound relationships.
Structure. governance and management of the charity
Board meetings take place bimonthly, unless a special general meeting is required. The company
will hold an annual general meeting once in each calendar year. Trustees are appointed for a hvo-
year tem) and are eligible for reappointrnent after this term.
In appointment of a CEO, the board must reach consensus on the CEO'S job description and
undertake a careful search process to find the most qualified individual for the posttion.
The board will ensure that the CEO has the moral and professional support he or she needs to
further the goals of the foundation. The CEO. in partnership with the board, will decide upon a
periodic evaluation of the CEO'S perfom)ance. The day-to-day responsibility for running the
organisation is designated to the CEO. As stewards of the foundation. the board must actively
participate with the staff in an overall planning process and assist in implementing the plan's goals.
Objects of the Foundatton's Nl Board".
-Determine the Foundation's Mission and purpose
-select the CEO
-support the CEO and review his or her performance
-Ensure effective organtsational planning
-Ensure adequate resources
-manage resources effecb'vely
-Determine and monitor the foundation's programmes and services
-Enhan￿ the Foundation's Public image
-Assess ts Own performance
10

Sport Changes Life Foundation
Company Registration Number: N1611158
Trustees. Annual Report for the year ended 31 March 2023
The methods used to recruit and appoinf new charlty trustees
1) In line with the Articles of Association, the company shall actively promote a Board of Trustees,
which includes a range of skill, experience and knowledge in keeping with the pursuance of its
Objects, and to this end it is entitled to advertise and interview eligible candidates to be potential
directors of the board.
a) Successful candidates arising from the interviews shall be eligible for nomination or appointment
to the board under the provisions of the articles detailed below.
2) A retiring trustee shall be eligible for re-nomination and election, under the provision of the
Articles.
3) The Trustee shall be elected at the annual general meets.ng by the members present {in person,
or through an authorised representative or by proxy). In order to be eligible for election to the board
of trustees:
a) Nominations from members eligible to vote will be taken at the annual general meeting.
i) If the number of nominations exceeds the number of vacancies, election shall be by secret ballot.
ii) If the number of nominations is less than the number of vacancies, further oral nominations may
with the approval of the annual general meeting be invited from members at the said annual
general meeting.
b) The board of trustees is entitled to nominate those candidates selected in a¢¢ordance with the
Artides of Association.
4) The trustees shall have the power at anytime to appoint any person, who need not be a
member of the company , by co-option".
a) To be a trustee to fill a casual vacancy. Any trustee so appointed shall hold office only until the
next following annual general meeting and shall then be eligible for election.
b) as additional trustees with particular skills andlor knowledge up to but not exceeding a number
equivalent to one third of the elected trustees for the time being. Trustees so appointed shall hold
offi¢e only until the next following annual general meets'ng and shall then be eligible for re-
appointmp.nl as rn-nplp.rt trii8tppq

Sport Changes Life Foundation
Company Registration Number.. N1611158
Trustees. Annual Report for the year ended 31 March 2023
The policies and procedures for the induction and training of trustees
The Chair will assist the CEO in ￿ndUCting new director orientation.
A training programme will be developed to ensure that any newly appointed trustees will receive
training on all matters necessary to enable them lo perform their duties effectively. Where the
appointee is not sufficiently experienced training should cover a minimum of governance and
management, equal opportunities, introduction to the history and activities of the
organisation,sufficient explanation of the charities financial accounts and reporting procedures to
enable them to exercise effective fiscal oversigh( explanation of all charity policies_ If the new
trustee is to take an any specific duties. training in relation to these should be assessed.
The charftys oryanisational structure
The charity comprises a number of committees and working groups, namely.
Finance Working Group
Fundraising Working Group
- Governance Working Group
12

Sport Changes Life Foundation
Company Registration NumEer: N1611158
Trustees. Annual Report for the year ended 31 March 2023
How the charity makes decisions and how decisions are delegated
Finance Working Group
It is agreed that the Finance Working Group shall:
-oversee the financial planning of the Foundation and establish structures, which will be
presented to the Board for approval. Guidelines will then be drawn up in accordance with
regulations sel out by the Inland Revenue.
-manage the financial health of the Foundation_
-To agree plans for presenting and administering effective financial procedures.
-To provide financial forecasts for the strategic development work of the Foundation.
-To discuss and resolve any issues in relation to the management of charitable funds and to
enable the Foundation to ensure such funds are made available for the foundation's programmes,
as they are needed.
-To prepare and present financial reports to the Board in advance of board meetings as required.
-To receive and discuss financial reports from our accountancy support with the view to making
recommendations to the Board on financial management.
-To ensure transparency in all financial matters relating to Ihe Foundation.
-To identity and recommend suitable individuals to manage financial matter.
-To demonstrate strategic financial leadership on matters related to the strategic direction and
operation of the Foundation.
-In reaching decisions the Finance Working Group of the Board of the Foundation will have due
regard to the impact and implications of all decisions on operations in Northern Ireland and the
United States and the Foundation's commitment to ensuring equitable practices.
-The Finance Working Group of the Board will meet annually unless otheThvise agreed by the
Board.
13

Sport Changes Life Foundation
Company Registration Number: N1611158
Trustees. Annual Report for the year ended 31 March 2023
Fundraising Working Group
It is agreed that the Fundraising Working Group shall-.
-Lead the fundraising activities of the Foundation_
-Prepare a short- and long-term fundraising strategy with specific goals and actions for approval
by the board.
-Prepare and present reports on fundraising to the Board.
-Receive and discuss operational reports on fundraising activrties with the view to making
recommendations to the Board.
-Discuss and iesolve any issues in relation to the management of charitable funds and to enable
the board to ensure such funds are made available for the foundations programmes as they are
needed.
-Identify and recommend suitable individuals to promote fundraising and donor prospects
-oversee the coordination and promotion of the fundraising through a communications strategy
thereby influencing key external stakeholders to assist In fundraising.
-In reaching decisions the Fundraising Working Group of each of the area boards of the
Foundation will have due regard to the impact and implications of all decisions on operations in
Northem Ireland and the United States and the Foundation's commitment to ensuring equitable
practices.
Governance Working Group
-It is agreed that the Governance Worf(ing Group shall ensure that the Board fuifils it legal, ethical
and functional responsibilities through adequate governance by=
-Designing appropriatè governance policies and procedures-
-D8fining the role6 and responsibilities of the dire¢tOWo and its Working Groups.,
-Notifying the Board if it is at risk of falling below the number of directors required in the relevant
constitution.
-Monrtoring the Foundation's conflict of interest policy in relatron to its Trustees and Confirming
that the Board duly observes the policy as set out in the Foundation's articles of association from
time to time.
-confirming Trustees appointed to the Board have been notified of and agree with the mission of
the foundation and the expectations of directors.
-confirming Trustees appointed to the Board have been n(rtified of and agree to the time and
participation requirements of directors.
-confirming elections and appointments to the Board comply with the consts"tution and other legal
requirements.
-Confimiing that Trustees have all financial and govemance knowledge ne￿SSary to discuss,
debate and plan to achieve the Foundation's mission and goals.
-monitoring the attendance and contribution of members.
-Drafting governance policies and budgets for board development for approval by the Board.
-Ensuring transparency in all matters relating to the Foundation.
-In reaching decisions the Governance Working Group of the Foundation will have due regard lo
the impact and implications of all decisions on operations in Northem Ireland and the Unrted States
and the Foundation's commitment to ensuring equitable practices.
-The Governance Working Group will meet annually unless otherwise agreed by the Board.
14

Sport Changes Life Foundation
Company Registration Number. N1611158
Trustees. Annual Report for the year ended 31 March 2023
The Chief Executive Officer and other senior management personnel to whom day to day
management is delegated
During the year ended 31 March 2023 The Chief Execubve (CEO) of the charity was Gareth
Maguire.
In March 2023 Alan Teggart Was appointed Interim CEOIGeneral Manager and replaced Gareth
Maguire as Chief Executive (CEO) on 1 November 2023.
The trustees'bankers and advisors
Bankers
utster Bank Limited, Universty of Ulster. Shore Road, Jordanstown.
Newlownabbey. County Antrim. BT37 OQB
Financial review
The charity's financial po$ltion at the end of the year ended 31 March 2023
The financial position of the charity at 31 March 2023 and comparatives for the prior period, as
more fully detailed in the accounts, can be summarised as follows:_
2023
2022
Net Income
(80.467)
(21.896)
Unrestricted Revenue Funds available for
the general purposes of the charity
179,576)
891
Total Funds
(79,576)
891
Financial review of the position at the reportsng date. 31 March 2023
Incoming reSoUr￿S for the year ended 31 March 2023 were £187,155 compared to resources
expended for the year of £267.622. Net reseNes at the end of the year amounted to £(79,576), this
balance remains in unrestricted funds at year-end.
In Ihé paÈi year. Sport Lhanges Lite has ta¢ed a net deticrt. retlecting the broader challenges
confronting many charities as we emerge from the COVID-19 pandemic and navigate the ongoing
rising costs and cuts in public funding. These external factors have significantly impacted our
traditional revenues.
15

Sport Changes Life Foundation
Company Registration Number: N1611158
Trustees. Annual Report for the year ended 31 March 2023
To mitigate these challenges, we have attempted to implement several cost-saving measures. We
continue to streamline our operational processes, reduce non-essential expenditure where
possible, and negotiate more favourable temis with our external partners. Despite these efforts. the
economic pressures have still resulted in a net deficit.
Looking fotward, we are proackn'vely addressing the need for increased income generation by
explonng new Business Development optx)rtunrties. This strategic position is deS￿ned to enhance
our fundraising efforts, develop new partnerships, and explore innovative revenue-generating
opportunities_ We are confident that this role will play a crits-cal part in improving our financial
stability and ensuring the continued success of our programmes.
Policies on reserves
Sport Changes Life financial aim is.-
-To secure and sustain the Foundation's viability and future.
-To give reassurance to the general public that Sport Changes Life, which is a charity, intends to
use all of the money coming into its care for the purposes of the charity.
-General (unrestricted) funds remain available to be used for any or all of the purposes of the
Foundation.
-other funds are also included for the sake of clarity and openness and to show that Sport
Changes Life has a policy for the management of all of its money not simplythose of which are
defined as reserves.
-we will seek to reach a level of funds. which ensures that the organisations core activity could
continue during a period of unforeseen difficulty.
As the organisation evolves. it is our aim to hold a minimum reserve to meet the above criteria. It
would be our aim to hold reseNes policy in the region of £90.000 which. based on current activity
levels. should be SLrfficient to maintain overheads for a sensible period.
Availability and adequacy of assets of each of the funds
The board of trustees is satisfied that the charitys assets in each fund are available and adequate
to fulfil its obligations in respect of each fund.
Details of The Independent Examiner
William Wilson
Member of Chartered Accountants Ireland
William Wilson Chartered Accountants
25 Shore Road
Holywood
BT18 9HX

Sport Changes Life Foundation
Company Registration Number: N1611158
Trustees. Annual Report for the year ended 31 March 2023
Statement ol the Directors Trustees. Responsibilities
The charivs trustees are responsible for the preparation of the accounts in accordance with the
terms of the Companies Act 2006, the Charities (Northem Ireland) Act 2008. as amended and The
Charities (Accounts and Reports) Regulations (Northem Ireland) 2015
In particular, the Companies Act 2006 and charity law require the Board of Trustees to prepare
financial statements for each financial year which give a true and fair view of the state of affairs of
the charity as at the end of the financial year and of the surplus or deficit of the charity. In preparing
those financial statements the Board is required to "_
- to prepare the accounts in accordance with United Kingdom Generally Accepted
Accounting Practice (United Kingdom Accounting Standards and applicable law).
select suitable accounting policies and apply them consistently-
make judgements and estimates that are reasonable and prudent"
prepare the financial statements on the going concern basis unless it is inappropriate
to presume that the charity will continue in business.
state whether applicable a¢¢ounting standards and statements of
recommended practi￿ have been followed, subject to any material
departures disclosed and explained in the financial statements,.
The law requires that the trustees must not approve the accounts unless they are satisfied that
they give a true and fair view of the state of affairs of the chanty and of the surplus or deficit of the
charity for the year.
The Trustees are also responsible for maintaining adequate accounling records which disclose
with reasonable accuracy at any ts'me the financial position of the charity and which are sufficient to
show and explain the charty's transactions and enable them to ensure that the financial
statements comply with the Companies Act 2006 and comply with regulations made under the
Charities Act. They are also responsible for safeguarding the assets of the char5ty and hence for
taking reasonable steps for the prevention and detection of fraud and other irregularities.
The Trustees are also responsible for the contents of the Trustees. report, and the statutory
responsibility of the Independent Examiner in relalion to the Trustees. reporl is limited to examining
the report and ensuring that . on the face of the report. there are no material inconsistencies with
the figures disclosed in the financial statements.
17

Sport Changes Life Foundation
Company Registration Number". N1611158
Trustees. Annual Report for the year ended 31 March 2023
Method of preparatlon of accounts - Small company provisions
The financial statements are set out on pages 21 to 40.
The financial statements have been prepared implementing the FRS 102 SORP {Statement of
Recommended Practi￿ for Accounting and Reporting by Charities) 2015, las amended by the
Bulletin issued in October 2018 and applicable to all accounting periods beginning on or afler 1 st
January 2019), (The SORP). and in accordance with the Financial Reporting Standard 102.
{effective 1st January 2016)
These financial statements have been prepared in accordance with the promsions in Part 15 of the
Companies Act 2006. applicable lo companies 5ubjeGt to the small companies regime.
This report was approved by the board of trustees on 14 June 2024.
Dr S Tharmaratnam
Director and Trustee
18

Sport Changes Llfe Foundation
Report of the Independent Examlner lo Ihe Trustees of the charltable company on the accounts
for the year ended 31 March 2023
I report to the Trustees on my examination of the financial statements of the charitable company on
pages 21 to 40 for the year ended 31 March 2023 which have been prepared in a¢¢ordance with Ihe
Charities (Northem I￿land) Act 2008, as amended {the Act) and with the Financial Reporting Standard
102, leffe¢tive 1st January 2016) as modified by FRS 102 SORP {Ststement of Recommended Practice
for Accounting and Reporfing by Charities) 2015, (as amended by the Bulletin issued in October 2018
and applicable to all accounting periods beginning on or after 1st January 2019}. (The SORP), published
by the Charity Commission in Northern Ireland ICCNI) , and wder the historical cost convention and the
ac¢ountt'ng policies sel ￿t on page 27.
Respectlve responsibilities of Ihe Trustees and the Independent Examlner and the basls of the
report
As described on page 18, you. the charitable companys Trustees, are also the Directors of the
Company for the purposes of Company law. are responsible for the preparation of the financial
slatements in accordance with the Companies 2006, the Charities (Northem Ireland) Act 21x18. as
amended and all other applicable law and wilh United Kingdom Generally Accepted A¢¢ounting Pra¢tice,
applicable to smaller entities. and for b8irtrJ satisfied that the financial ststements give a true and fair
view.
The Trustees consider that the audit requirement of 65(2} of The Charities (Northem Ireland) Act 2008,
as amended (The A¢t) does not apply, and that there is no requirement in the memorandum and artides
of the charity for the conducting of an audit, and that the accounts do not require an audit in aG¢ordan¢e
ith Part 16 of the Companies Act 2(h)6 and that no member or meM￿rS have requested an audit
pursuant to Section 476 of the Companies Act 2006. As a consequence, the Truslees have elected that
the financial statements be subject to independent examination.
Having satisfied myself that the finanGial statements are not required to be audited under any legal
provision, or otherwise, and are eligible for independent examination, it is my responsibility to.--
8} examine the finanrial statements of the charity under Section 65{3) of the Act-
bl follow the appli¢able procedures in the Directions to Independent Examiners made by the Charity
Commission in Northern Ireland and.
c) state whether particular matters have come to my attention.
Basis of Independent Examlnefs Statement and scope of work undertaken
I conducted my examination in accordance wth the Directions to Independent Examiners made by the
Charity Commission in Northem Ireland, setting out Ihe duties of an independent examiner in relation lo
the conducting of an independent examination. An independent examinalion includes 8 review of th8
accounting records kept by the charitable company and of the accounting systems employed by the
charitable company and a comparison of the financial statements wesented with those records. It also
includes consideration of any unusual items or disclosures in the finan¢ial statements, and seeking
explanations from you. as Trustees, conceming such matters. The purpose of the examinats'on is to
establish as far as possible that there have been no breaches of charity legislation and that, on a test
basis of evidence relevant to the amounts and disclosures made, the financial statements comply with
the SORP.
The procedures undertaken do not provide all the evidence thal would be required in an audit, and
infornTrtion supplied by the Trustees in the course of the examination is not subjected to audit tests or
enquiries and does not cover all the matters that an auditor would Consider in arriving at an opinion. The
planning and conduct of an audit goes beyond the limited assurance that an independent examination
Can provide
19

Sport Changes Life Foundation
Consequently. I do not express an audit opinion on the view given by the financial statements, and in
particular. l express no opinion as to whether the financial ststements give a true and fair view of the
affairs of the Charity, and my report is limited to the matters set out in the statement below.
I planned and performed my examination so as to satisfy myself that the objectives of the independent
examination are achieved and before finalising the report l obtained written assurances from the
Trustees of all malertal matters.
Independent Examlner's Slatement, Report and Oplnlon
Subject to the limitations upon the scope of my work as detailed above, I have completed my
examination.. and can confimi thal'.-
The a¢¢ounls of this tharitable company are not required to be audited under Part 16 ofthe Companies
Act 2006;
The gross income of the charitable company in the year ended 31 March 2023 appears to exceed the
sum specified in Section 6514) of the Act, namely £100000, and that l am qualified to act as Independent
Examiner in accordance with that section by virtue of my being a qualified member of Chartered
A¢¢ountants Ireland-
This is a report in respect of an examination carried out under 6513) of the Act and in accordance with
Directions to Independent Examiners made by the Charity Commission in Northern Ireland which may be
applicable-
and that no material matters have come to my attention in connection wth the examination giving me
¢ause to believe that in any material respect.'-
a¢¢ounling records were not kept in respect of the charity as required by Section 386 of the
Companies Act 2006 and Section 63 of The Charities (Northem Ireland) Act 2008, as amended,.
when preparing a¢¢ounts on an accruals basis. to prepare financial statements which accord with the
accounts'ng records and comply th Ihe accounting requirements of the A¢t and the Regulations
setting out the form and content of charity accounts.,
have been prepared in a¢¢ordance with the methods and principles set out in the FRS 102 SORP
(Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, {as
amended by the Bulletin issued in October 2Q18 and applicable to all accounting pertods beginning
on or after 1 st January 2019), (The SORP).
have been prepared in accordance wilh the methods and principles set out in the FRS 102 SORP
(Statement of Recommended Practice for Accounting and Reporting by Charities} 2015, {a$
amended by the Bulletin issued in October 2018 and applicable to all accounting peric4Js beginning
on or after 1st January 2019), (The SORPI.
have not been met or to which, in my opinion, attention should be drawn in my report in order to enable a
proper understanding of the accounts to be reached.
Signed:.
William Wilson - Independent Examiner
Chartered Accountants Ireland
William Wilson Chartered Accountants
25 Shoie Road
Holywood
BT18 9HX
This report was signed on 14 June 2024
20

Sport Changes Life Foundation - Statement of Financial Activities for the year ended 31
March 2023
Statement of Financial Activities (including the Income and Expenditure Account for the
year ended 31 March 2023, as rnqulrad by the Companies Act 2006)
SORP
Current year
Unre5tricled
Funds
Current yèar
Restricted
Funds
Current year
Tol31 Funds
Prior Year
Total Funds
2023
2023
2023
2022
Income & Endowments from:
Donations & Legacies
Charitable activities
Other
A1
83.661
lo3.4￿1
83,661
103,494
157.249
28.199
26.569
Total income
187,155
187,155
212.017
Expenditure on:
Charitable activities
other
B2
B3
239.084
28,538
239,084
28,538
215.242
18.671
Total expenditure
267,622
267,622
233,913
Nel Income for the year
{80,467)
(80.467
121,896)
Net Income after transfers
B£
(80,4671
180,4671
121,896}
Net mOvemL￿t In fund5
180N671
180,467)
I21￿96)
Reconclllath)n of funds:.
Total funds brought forward
891
22.787
Total funds carried forward
(79.576
179,576)
891
The'SORP Ref indicated above is the Classificatic￿ of income set out in the fcrfmal SORP documents. As required by
paragraph 4.60 of the SORP. the brought fO￿ard and r2rried forward fund5 above have been agreed to the Balance
Sheet.
A separate Statement of Total Recognised Gains and L05ses is not Iwuired as this statement indudes all recognised
gains and105ses.
I the prior year transactions were unrestricted items. and no futhr analysis is required.
l activities derive from continuing operations
The notss attached on pages 27 to 40 forni an integral part of these accounts.
21

Sport Changes Life Foundation - Statement of Financial Activities for the year ended 31
March 2023
Sport Changes Life Foundation - Resources applied in the year ended 31 March 2023
towards fixed assets for Charity use:.
2023
2022
Funds generated in the year 85 detailed in the SOFA
Rescurc8s apF4ied on functional fixed 888els
Other applications of funds
180.4671
(21,896)
Net resources available to fund charitable activities
180,4671
21.896
The resources applied on fixed assets for charity use represents the cost of additions less proc88ds of any
disposals.
The notes attached on pages 27 to 40 forni an integral part of these accounts.
22

Sport Changes Life Foundation - Statement of Financial Activities for the year ended 31
March 2023
Movemènts in revenue and capital funds forthe year ended 31 March 2023
Revenue accumulatsd funds
Unrestricted
Funds
Restricted
Funds
Total
Funds
Last y•ar
Total Funds
2022
2023
2023
2023
Accumulated funds brought fO￿ard
891
22,787
Recognised gains and losses befare
transfe
(80,467)
(80.467)
121.8961
179.576)
179,5761
891
Closlng revenue 1unds
179,576)
179,5761
891
Summary of funds
UnTestri¢ted
and
Designated funds
2023
Total
Fund5
Last Year
Total Funds
Funds
2023
2023
2022
Revenue aoaumulated funds
179.576)
179,5761
891
The notes attached on pages 27 to 40 forn) an integral part of these accounts.
23

Sport Changes Life Foundation - Statement of Financial Activities for the year ended 31
March 2023
Sport Changes Life Foundation
Income and Expenditure Account for the year ended 31 March 2023 as required by the
Companies Act 2006
2023
2022
Income from operations
Olher operating income
187,155
185.448
26.569
Gross Income in the year before exceptional items
187,155
212,017
Gross income Fn the year including exceptlonal Items
187,155
212,017
Expendlture
Charitable exp8nditure, excluding depreciation and amorti5atton
Govemance costs
Other expenditsre
226.124
12.960
28.538
205.162
10.080
18,671
Total expenditure in the year
267,622
233,913
Net income l)efore tax In th• flnancial year
(80N671
(21,8961
Tax on surplus on ordinary actiwtses
Net income after tax In the Ilnan¢lal year
180,4671
I21￿96)
Retalned surplus for the financial year
180.467)
21,896
All activittes derive from continuing operat'rons
In accordance with the F*ovisiorB of the Companies Act 2(rf)6. the headirwjs and subheadirwjs in the Income and
Expenditure account have been ￿apted to refiect the SFecial nature of the charitys activrties.
The notes attached on pages 27 to 40 fomi an integral part of these accounts.
24

Sport Changes Life Foundation - Balance Sheet as at 31 March 2023
SORP
Note Ref
2023
2022
Fixed assets
Tangible assets
10 A2
Currenl assets
Debtors
Cash at bank and in hand
11 B2
B4
81,530
6.676
125,729
643
Total current a55ets
88.206
126.372
Creditors: amounts falling due within
one year
12 C1
(167.7821
(125.4a1)
Net Gurrent assets
{79,5761
891
The total net assets of the charity
(79,5761
891
The total net assets of the charity are funded by the funds of the charity, as follows".-
Unreslrlcted Funds
Unrestrided Revenue Funds
15 D3
(79.576)
891
(79,5761
891
Total charlty funds
179,576)
891
25

Sport Changes Llfe Foundation - Balance Sheet as at 31 MarGh 2023
The'SORP Ref indicated above is the classification of Balance Sheet items as set out in the fomial
SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried
forward funds above have been agreed to the SOFA.
The directors are satisfied that the company is entitled to exempts'on from the requirement to obtain an
audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the
Act.
The directors acknowledge their responsibilities for C￿lplYing with the requirements of the
Companies Act 2006 with respect to accounting records and the preparation of accounts.
The charity is subject to Independent Examination under charity legislation, and the report of the
Independent Examiner is on page 20.
The financial Statements have been prepared in accordance with the provisions in Part 15 of the
Companies Act 2006. applicable to companies subject to the small companies regime.
Dr S Thamiaratnam
Chair and Trustee
Approved by the board of trustees on 14 Jun8 2024
The notes attached on pages 27 to 40 fomi an Integral part of these accounts.
26

Sport Changes Life Foundation
Notes to the Accounts for the year ended 31 March 2023
1 Accounting policies
Policies relating to the production of the accounts
Basis of preparation and accounting convention
The accounts have been prepared on the acctua15 basis, under the historical cost convention. and in
accordance with the Financial Reporting Slandard 102, (effective 1st January 2016) and 'FRS 102
SORP (Statement of Recommended Practice for Accrxjnting and Reporting by Charitie5) 2015, (as
amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on
or after 1st January 2019}, (The SORP). published by the Charity Commission in Northem Ireland
(CCNI) . effective January 2016. and in accordan￿ with all applicable law in the charity's jurisdiction of
iegislration
Going Concern
The charitable activities are entirely dependent on continuing grant aid and voluntary donations as well
as trading revenues. As a consequence, the going concern basis is dependent on the future flow of
these un￿rtain funding streams. Accordingly. the Trustees have obtained forecasts and. after
reviewing the financial forecasts for future period5 to 31 March 2024, the Trustees are satisfied thac at
the time of approving the financial statements, it is appropriate to adopt the going concem basis in
preparing the financial statements. Other than these matters, the Trustees are not aware of any
material uncertainites a￿ut the charitys ability to continue as a going concern.
Risks and future assumptions
The charity is a public benefit entity-
Policies relatlng to categories of income and income recognition
Nature of Income
iiiUSY Iricmitt represents tnè valué, nèi OT valué aduèa w aiid di￿)Ulli￿., ul yuuds piuvid¥d tu
customers and work camed out in respect of seNicts provided to customers.
Categories of Income
Income is categori5ed as income from exchange transactions (contract income) and income from non-
exchange transactions (gifts), investment income and other incc*ne.
Income from exchange transactions 15 received by the chanty for goods CK servi￿S supplied under
contract or where entillement is subject to fulfilling perfomiance related conditions. The income the
charity receives is approximately equal in value to the goods or services supplied by the tharity to the
purchaser.
Income from a non*xchange transaclion is where the charity receives value from the donor without
providing equal value in exchange, and includes donations of money. goods and Services freely given
without giving equal value in exchange.
27

Sport Changes Life Foundation
Notes to the Accounts for the year ended 31 March 2023
Income recognltlon
Income, whether from exchange or non exchange transactions, is recognised in the statement of
financial activities ISOFAI on a receivable basis. when a transaction or other event results in an
increase in the charity's assets or a reduction in its liabilities and only when the charity has legal
entitlement, the income is probable and Can be measured reliably.
Dividends are accrued when the shareholders right to re￿1ve payment is established.
Income subject to tems and conditions which must tnet before the charity is entitled to the
resources is not recognised until the conditions have been met.
All income is accounted for gross, before d￿Uct1rwJ any related fees or costs.
Accounting for deferred income and income received in advance
Where temis and conditions relating to income have not been met or uncertainty exists as to whether
the chanty can meet any terms or conditiLN15 otherwise within its control. income is not recognised but
is defe￿ed as a liability until it is probable that the tomis or conditions IM￿Sed can be met.
Any grant that is subject to perfomiance-related conditions received in advance of delivering the
goods and services required by that condition, or is subject to unrnet conditions wholly outside the
control of the recipient charity, is accounted for as a liabilty and shown on the balance sheet as
defe￿ed income. Deferred Incon￿ is released to income in the reporting period in which the
performance-related or other conditions that limit recognition are met.
When income from a grant or donation has not been recognised due to the conditions applying to the
gift not being wholly within the control of the recipient charity, rt is disclosed as a Contingent asset rf
receipt of the grant or donation is probable once those conditions are met.
Where time related conditions are imposed or implied by a funder. then the incom8 is apportioned to
the time periods concerned,and, wher6 applicable, is accounted for as a liability and shown on the
balance sheet as deferred income. When grants are received in advance of the expenditure on the
activity funded by them, but there are no specific time related conditions, then the income is not
defetrgj.
Any condition that allows for the recovery by the donor of any unexperKJed part of a grant does not
prevent recognition of the income cOn￿rned. but a liability to any repayrnent is recognised when
repayment becomes ￿￿babIe.
28

Sport Changes Life Foundation
Notes to the Accounts for the year ended 31 March 2023
Donated goods, facilities and servlces
Donated goods that are not fixed assets are accounted for at a fair value, unless it is impraclical to
reliably measure the value of the donated items.
In the absen￿ of any direct evidence of fair value of donated gocmls, then a value is derived from the
cost of the item to the donor or. in the case of good5 that are expected to be sold, the estimated resale
value after deducting any anticipated costs of sales.
If it is impractiGable to measure the fair value of goods donated for resale, or the costs of valuation
oufweigh the benefts, the donated goods are recognised as income when sold. with an equivalent
amount being recognised as an expense.
The costs of goods donated for disttibution to beneficiaries is deemed to be the fair value of those
goods upon re￿IPt. When the goods are distributed freely or for a nominal considerdtion, Ihen the
canying amount is adjusted at the time of sale, to the value at the point of distribution a￿1 the
adjustment is shown as a cost of donations made.
Donated services and facilities (induding seconded staff and use of propety) are included in the
accounts on the basis of the value of the gift to the charrty.
All donated services and facilities are recognised as donation income when re￿IVed,(ProVlded the
valu8 of the gift can be measured reliably) and recognised as an expense with an equivalent value.
Policies relating to expenditure on goods and servlces pmvided to the cha17ty
Recognitlon of Ilabilities and expendlture
A liability, and the related expenditure, is recognised when a legal or constructive obligation exists as a
result of a past 8v8nt, and when it is mor8 likely than not that a transfer of economic benefts will be
required in settlemen( and when the amount of the obluation can be measured or reliably estimated.
l ixhilitip* arisino fmm fi Iti Irp fiinding cnmnNtrn9ntf and conrtru¢tiv• obligationÉ, in¢luding p•rfonnanc•
rèlated grants. where the timing or the amount of the future expenditure required to settle th8
obligation are uncertain, give rise to a provision in the accounts, which is reviewed at the accounting
year end. The provision is increased to reflect any increases in liabilities. and is decreased by the
utilisation of any provision wilhin the pericKI, and reversed rf any provision is no longer required. These
movements are charged or cr￿lted to the respective fvnds and activities to which the provision
relates.
Volunteers
In accordance with the SORP, and in recognition of the difficulties in placing a monetary value on the
contribution trom volunteers. the contribution of volunteers is not included within the income of the
charity.
However. the trustees value the significant contribution rnade to the activities of the charity by unpaid
volunteers and this is described more fvlly in Note6.
29

Sport Changes Life Foundation
Notes to the Accounts for the year ended 31 March 2023
Policles relating to assets, liabilities and provisions and othermatters
Tangible flxed assets
Tangible fixed assets are measured at their original cost vdue, or subs8qu8nt révaluation. or rf
donated, as described above. Cost value includes all costs expended in bringing the asset into its
intended working condition.
Depreciation has been provided at the following rates in order to write off the assets to their anticipatsd
residual value over their estimated useful live5.
Equipment
Fixtures arKI fittings
33 % straight line
33 % straight line
A regular annual review of the likelihood of asset impaimient is undertaken.
Debtors
Debtors are measured at their recoverab18 amounts at the balance sheet date.
Cash and bank balances
Cash held by the charity is included at the amount actually held and counted at the year end. Bank
balances. whether in credit or overdrawn, are shown at the amounts property reconciled to the bank
ststements.
Penslons - defined Contribution schemes
The charity operates a defined contribution pension scheme. Contributions ar8 charged to the profit
and loss account as they become payable in accordance with the rules of the schem6.
Fund Accounting
Unmotriotod fundg are ovoilable far u3e at the dijcretiul) vf thé tiuslées li I lui U lei aiiLÈ uf11 ie yei ieial
objectives of the charity.
There are no endowment funds.
2 Llability to taxation
The Ttustees consider that the charity satisfies the tests set out in Paragraph 1 Schedule 6 of the
Finance Act 2010 for UK corporation tsx putposes. Accordingly. the Chanty is potentially exempt from
taxation respect of income or caprtal gains re￿iVed wtthin categoties covered by chapter 3 part 11
of the Corporaticffl Tax Act 2010 or Sectton 256 of the Taxation of Chargeable Gains Act 1992. to the
extent that such income or gains are applied exdusively on the specific charitable objects of the
charity and for no other pu￿Ose. Value Added Tax is not recoverable by the charty, and is therefore
included in the relevant costs in the Statement of Financial Activities.
30

Sport Changes Life Foundation
Notes to the Accounts for the year ended 31 March 2023
3 Windlng up or dlssolution of the charity
If upon winding up or dissolution of the charity there remain any assets, after the satisfaction of all
debts and liabilities. the assets represented by the accumulated fund shall be transferred to some
other charitable body or bodies having similar objects to the charity.
4 Significance of financial instruments to the charity's position
There are no signfficant impli￿tionS of such matters.
5 Net surplus before tax in the financial year
2023
2022
The net surplu5 before tax in the financial year is stated afler charging"_
Pension costs
Auditors, remuneration
4.871
4.510
6 The contribution of volunteers
The charity depends on the support of its volunteer5, which is much appreciated. The arrangements
with volunteers are difficult to value precisely in monetsry terms and have not been recognised in the
Statement of Financial Activities. The volunteers and the charity accept and agree that no contract of
employment is created by these arrangements.
7 Staff costs and emoluments
Salary costs
2023
2022
Gross Salaries excluding trustees and key management personnel
Employerfs National Insurance for all staff
Employees operating costs of
defined contribution p6nsion
schemes
175,831
12,101
133,660
8,648
4,871
4,510
Total salaries. wages and related costs
192,803
146,818
The average number of part time staff employed in the year was
The average number of full time staff employed in the year was
The estimated full time equivalent number of all staff empbyed in the year
was
Neither the thJstee5 nor any persons connected ￿th them have r￿1Ved any remuneralion from the
chanty or any related entty. either in the current or prior year.
No employees received emoluments (excluding pension costs) in excess of £60,000 per annum.
31

Sport Changes Life Foundation
Notes to the Accounts for the year ended 31 March 2023
8 Defined contribution pension schemes
Any liabilites and assets associated with the scheme are shown under dèbtors and creditors.
9 Remuneration and payments to Trustees and persons connected with them
No trustees or persons connected with them received any remuneration from the charsty, or ary related
entity.
10 Tangible fixed assets
Current Year
Land and
Buildings
Fixtures
and
ffftings
Equipment
Total
Cost
At 1 April 2022
27,397
7,523
34,920
At 31 March 2023
27,397
7,523
34,920
Deprecialion
At 1 April 2022
Charge for the year
27.397
7,523
34,920
At 31 March 2023
27,397
7.523
34,920
Net b¢)ok value
At 31 March 2023
At 31 March 2022
Fixtures
and
ffttings
Prior Year
Land and
Buildings
Equipment
Total
Cost
01 April 2021
Disposals
27,397
7,523
34,920
31 March 2022
27.397
7.523
34,920
Depreciation
01 April 2021
Charge for the year
27,397
7.523
34,920
31 March 2022
27,397
7.523
34.920
Net book value
31 March 2022
31 March 2021
32

Sport Changes Life Foundation
Notes to the Accounts for the year ended 31 March 2023
11 Debtors
2023
2022
Prepayments and accruèd income
Other debtors
81,530
124,199
1,530
81,530
125,729
12 Creditors: amounts falling due within one year
2023
2022
Tr￿je creditors
PAYE. NIC VAT and other taxes
other creditors
76,114
69,176
22,492
72,915
36,898
15,668
167,782
125,481
13 Income and Expenditure account summary
2023
2022
At 1 April 2022
Surplus after tsx for the year
At 31 March 2023
891
(80.467)
22.787
(21,896)
179,576)
891
14 Particulars of how particular funds are represented by assets and liabilities
At 31 March 2023
Unrestricted Designated Restrlcted
funds
funds
funds
Total
FurKIs
Current Assets
Currènt Liabilities
88.206
(167,782)
88206
(167,782)
9,576
9,576
At 1 April 2022
Unrestricted Designated Restricted
funds
funds
funds
Total
Funds
Current Assets
Current Liabilitie5
126,372
(125,481)
126.372
(125,481)
891
33

Sport Changes Life Foundation
Notes to the Accounts for the year ended 31 March 2023
15 Change In total funds over the year as shown in Note 14. analy5ed by individual funds
Funds
brought
forward
from 2022
Movement Transfers
in funds in
between
2023
funds In
2023
Funds
carried
forward to
2024
See Note 16
Unrestricted and designatod funds.'_
Unrestricted Revenue Funds
891
(80,4671
{79,576)
Total unrestricted and deslgnaled funds
891
80,467
79,576
Total charity funds
891
80,467
9.576
16 Analysls of movements In funds over the year as shown in Nots 15
other
Expenditure Gains &
Losses
2023
Income
Movement
In funds
2023
2023
2023
Unrestricted and designated funds...
Unrestricted Revenue Funds
187.155
(267,622)
(80,46n
187,155
(267,622)
80,467
17 The purposes for which the funds as detailed in note 15 are held by the charty are:.
Unrestricted and designated
funds.".
These funds are held for the meeting the objectives of the
charity. and to provide reserves for future activities, and , subject
to charity legislation, are fr8e from all restrictions on their use.
Unrestricted Revenue Funds
18 Ulllmate controlling party
The charty is under the control of its legal members.
Every member of the charity is obliged to contribute such amount as may be required not exceeding £1
to the assets of the company in the event of its being wound up while he or she is a m8mber, or within
one year after he or she ceases to be a member.

Sport Changes Life Foundation
Detalled analysis of income and expendiiure for the year ended 31 March 2023 as required by the SORP
2015
This analysis is classsified by conventional nomlnal descriptions and not by activity.
19 Donatlons, Grants and Legacies
Current year Current year Current year
Unrestrlcted Restrlcted
Total
Funds
Funds
Funds
2023
2023
2023
Prior Year
Total Funds
2022
Small donations individually less than £1000
Ulster University
Ardbarron Trust
4,272
4,272
10,414
5,500
1,000
Total donations and gifts from
IndI￿dual5
4.272
4,272
16,914
Current year Current year Current year
Unrestricted Restricted
Total
Funds
Funds
Funds
2023
2023
2023
Prior Year
Total Funds
2022
Revenue grants from govemment
and public bodies
Department for Communities
The Executive Office
6,838
3,551
6,838
3,551
15,711
24,124
Total publlc sector revenue grants
10,389
10,389
39,835
Current year Current year Current year
Unrestricted Restricted
Total
Funds
Funds
Funds
2023
2023
2023
Prioryear
Total Funds
2022
Inspirus
Inspirus
69.000
69,000
100,500
Total Insplrus
69,000
69,000
11x1.500
Total Donatlons. Grants and Lega¢ies
Unrestricted Restrlcted
Funds
Funds
Current
Year Total
Funds
2023
Curnntyear
Prior Year
Total Funds
2023
2023
2022
Total Donations, Grants and
Legacles
A1
83,661
83,661
157,249
35

Sport Changes Life Foundation
Detailed analysis of income and expenditure for the year ended 31 March 2023 as requlred by the SORP
2015
20 Income from charitable activitles - Trading Activities
Currentyear
Current year Current year Current year
Unrestricted Restrlcted
Total
Funds
Funds
Funds
2023
2023
2023
Prlor Year
Total funds
2022
Primary purpose and ancillary trading
Coaching income
103,494
103,494
28,199
Total Primary purpose and ancillary
trading
103,494
103,494
28,199
21 Total Income from charitable activities
Current year Current year Current year
Unrestrlcted Restri￿ed
Total
Funds
Funds
Fund5
2023
2023
2023
Prioryear
Current year
Total Funds
2022
Total income from charitable trading
103,494
103,494
28,199
Total from charitable activltles A2
103,494
103.494
28.199
22 Other income and galns
Current year Current year Current year
Unrestrlcted Restricted
Total
Funds
Funds
Funds
2023
2023
2023
Prior Year
Total Funds
Current year
2022
Employrnent granl
Job retenti¢Jn Scheme
4,042
22,527
Total other income
26,569

Sport Changes Lrfe Foundation
Delailed analysis of income and expenditure forthe year ended 31 March 2023 as required by the SORP
2015
23 Expenditure on charitable activitles - Direct sperKling
Current year Current year Current year Prior Year
Unrestricted Restricted
Total
Total Funds
Funds
Funds
Fund5
2023
2023
2023
Current Year
2022
Gross wages and salaries- charitable
activities
Employers. Nl - Charitable activities
Defined contribub'on pension costs
charitable activities
Travel and Subsistence - Charitable
Activities
Coaching costs
Sports kit
Facility hire
stipends
Participant 8V8nt
other
175.831
175,831
133,660
12,101
11101
8,648
4.871
4871
4,510
14,620
14620
17.516
14.307
639
2,352
14307
639
2,352
30,470
4,223
4,236
1,899
700
703
700
703
Totsl direct spendlng
B2a
226,124
226,124
205,162
37

Sport Changes Life Foundation
Detailed analysis of Income and expenditure for the year ended 31 March 2023 as required by the SORP
2015
24 Support costs for charitable acllvlties
Current year Current year Current year Prior Year
Unrestricted Restricted
Total
Total Funds
Funds
Funds
Funds
2023
2023
2023
Current Year
2022
Premises Expenses
Rent payable under operating leases
5,400
5.400
5.100
Administrative overheads
Telephone, fax and intemet
Ptinting and postage
Membership subscriptions
ComputerpJweb development
MarketinglPR
Insurance
Sundry expenses
Repairs and maintenance
HMRC interest
2,059
3,169
216
10.581
1,208
3,549
43
2.059
3.169
216
10.581
1.208
3.549
43
2.217
416
5,388
356
911
536
1,875
1,702
1,702
Pmfessional fees paid to the Auditor or Independent Examinor in additlon fo audlt and examlnatlon
rees
Other legal and professional
165
165
Finan￿al costs
Bank charg6S
Support costs before reallocation
28,538
28,538
18,671
Loss support costs rnallocated to specific activities
To non charitable costs
(28.538}
(28,538)
(18.671)
Total support costs - Current Year
The basis of allocatton of costs between activities is described under accounting policies

Sport Changes Life Foundation
Detalled analysis of income and expendlture for the year ended 31 March 2023 as requlred by the SORP
2015
25 Other Expenditure - Governance costs
Current year Current year Current year
Unreslricted Restricted
Total
Fund5
Funds
Funds
2023
2023
2023
Prior Year
Total Funds
Cuffent Year
2022
Consultancy - accountancy
12,960
12,960
10.080
Total Governance costs
12.960
12.96D
10.080
All the expenditure in the prior year was unrestricted.
26 Total Charitable expenditure
Current year Current year Current year Prior Year
Unrestricted Restricted
Total
Tolal Funds
Funds
Funds
Fund5
2023
2023
2023
Current Year
2022
Total direct spènding
Total Govemance costs
B2a
B2e
226,124
12,960
226,124
12,960
205,162
10,080
Total charitable expenditure
239,084
239,084
215,242
All the expenditure in the prior year was unrestricted.
27 Other trading expendlture unrelated to fundratsing or charltable actlvlties
Current year Current year Current year
Unrestricted Restricted
Total
Funds
Funds
Funds
2023
2023
2023
Prfor Year
Total Fund5
2022
Reallocated from support costs
28,538
28,538
18.671
Non charity expenditure
B3b
28.538
28,538
18.671

Sport Changes Life Foundation
Detalled analysis of income and expenditure for the year ended 31 March 2023 as required by the SORP
2015
28 Total of other expenditure
Current year Current year Current year Prior Year
Unrestricted Restrlcted
Total
Funds
Funds
Funds
Total Funds
2023
2023
2023
Current Year
2022
Non charity expendiiure
28.538
28,538
18,671
Total other expenditure
28,538
28.538
Ail the expenditure in the prior year was unrestricted.