Do¢usign Envelope ID.. 6E2EC980.E560_4A93_998D£8C92415EFAB
WILLIAM WILSON
WILLIAM WILSON
cnan•Mc Aeeoumants
2$
8T18 9HX
+4410128 9592 0È40
Sport Changes Life Foundation
Report and Accounts
30 September 2024
Company Registration Number.. N1611158
Charity Registrats'on Number.. 103044
SPORT
CHANGES
LIFE-

Docusign Envelope ID.. 6E2EC980-E5604A93.998D_C8C92415EFA8
Sport Changes Life Foundatlon
Report and accounts for the perfod ended 30 September 2024
Contsnts
Page
Tru$tee8' Annual Rèport
Statement of dlroctors, responslbllttle•
Indèpendent Examln•V8 Report
20
22
Funds Statements...
Stalement of Financial Activllies
Movements in funds
Income and Expenditure account
24
26
27
Balance Sheet
Nots8 to tho accounts
28
30

Docusign Envelope ID.. 6E2EC980_ES804A93.998D_C8C92415EFAB
Sport Changes Life Foundatlon
Company Registration Number= N1611158
Trustees. Annual Report for the perlod from 1 April 2023 to 30 September 2024
The Trustees present their Report and Accounts for the period ended 30 September 2024, which also
comprises the Directors. Report required by the Companies Act 2006.
Reference and adminlstrative detslls
The charity namo
Tha legal name of the charity is... Sport Changes Life Foundation.
The charity is also known by its operating name. Sport Changes Life.
The chanTtyS areas operatlon and UK charitable reglstratlon
The charity is registered in Northern Ireland wth the Charity Commission in Northern Ireland
(CCNI) with charty number 103044.
The charity does not operate in any overseas jurlsdiction8.
Legal structure of the charity
The charity is constituted a5 a company limited by guarantee, registered under the Companies Acts
The governing document of the charity is the Memorandum and Articles of Association establishing
the company under company legislats'on.
There are no restrictions in the governing documents on the operation of the Charity or on its
investment powers other than those imposed by Charity Law.
By operats'on of law all, trustees are directors under the Companies Act 2008 and all directors are
trustees under Charits'es legislation and have responsibilities, as such, under both company and
charty legislation.
The trustees are all individuals.
The prlnclpal oparatlng address, telephon• number, emall and wèb addresses of the charlty
Unit 22, Argyle Business Centre
39 North Howard Street, Belfast
Northern Ireland, BT13 2AP
Telephone 02896 218637
Email Address info@sportchangeslife.com
Web address www.sportchangeslife.com
The registered office of the charity for Companies Act purposes is the same as the operating
address shown above.

Docusign Envelope ID.. 6E2EC980-E5604A93.998D.C8C92415EFA8
Sport Changes Life Foundation
Company Registration Number.- N1611158
Trustees. Annual Report for the period from 1 Aprll 2023 to 30 September 2024
The Trustees In offlce on the date the report was approved wero:_
Dr D Brennan
Mr M J Marais
Mr N Mccullough
Mrs J McNeill
Dr S Tharmaratnam
MrA Larkin
Ms G Cook (appointed 8 January 2024)
Mr E Mccrory {appointed 8 January 2024)
Mr K Willet (appointed 8 January 2024)
Ms N Mccarthy {appointed 3 January 2024)
Mr G Maguire (appointed 3 January 2024)
Ms L C Brudenell (appointed 3 September 2025)
The trustees who served as a trustee In the reportlng porfod, and, If appllcable, their dates
of appolntment or reslgnation durlng 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 Waterworth
Mr A Larkln
Ms G Cook
Mr E Mccrory
Mr K Willett
Mrs N Mccarthy
Mr G Maguire
Appolnted
ResignedlR•tirod
31 May 2024
22 August 2023
9 October 2024
8 January 2024
8 January 2024
8 January 2024
3 January 2024
3 January 2024
All the trustees are also members of the Charity.

Docusign Envalope ID.. 6E2EC980-E5604A93-998D-C8C92415EFAB
Sport Changes Life Foundation
Company Registration Number.. N1611158
Trustees. Annual Report for the period from 1 April 2023 to 30 September 2024
Objects and actlvltles of the charlty
The purposes of the charity as set out in its governing document
The chariws objects {"Objects") are specifi'cally restricted to the advancement of educats-on and to
promote capacty building among young people from socially and economically disadvantaged
communilies (hereinafter called the "beneficiaries") in Northem Ireland and its environs in the
Republic of Ireland (her8inafter called the area of"benefiV') w7thout dists'nction of age, gender,
sexual orientation, disability, race, ethnic origin, political, religious or other opinion by associating
the statutory authorities, voluntary organisations,academic institutions and the beneficiaries in the
area of benefit in a common effort through sport, education and other recreational activities to
develop their physical fitness, mental and emotional capacities so that they may grow to full
maturity as individuals and citizens and that their conditions of life may be improved and ancillary to
this:
a) to provide or make arrangements for the provision and ci>ordination of volunteers from tha
United States to work wilhin 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
organi5ation of sport and physical recreation for the benefit of the beneficiaries.,
c) educate the beneficiaries to encourage them to follow a more active and healthier lifestyle, to
grow their confidence and raise their aspirations.,
d) dev&lop young leaders within the beneficiaries through integration and togetherness and build
community involvement to ensure long-term sustainability,. 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.

Docusign Envelope ID.. 6E2EC980-E5604A93-998D-C8C92415EFAB
Sport Changes Life Foundatlon
Company Registration Number.. N1611158
Trustees, Annual Report for the period from 1 April 2023 to 30 September 2024
The maln activities undertaken in relation to those pU￿OSe5 during the perlod
Programme aims are:
-To engage with disadvantaged young people and offer them an alternative to anti-social behaviour
and offending and stop the cycle of a lifetime in the criminal justice system.
-To raise the aspiration of young people to reach their full potential and become the best that they
are capable of becoming and 8UPPOrt them on their joumey to ultimately gaining and sustaining
employment.
-Improve lifestyles and health and well-being In both young and old. Sport Changes Lrfe have been
developing active ageing programmes developing active lifestyles and taking them away from
lonellness.
The maln activltles undertaken durlng the perlod to further tho charftys purpose for tha
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 organisation8 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 ongage In a range of community projects
Incorporating sport, good relations and personal development designed to ralse their lifo
aspirations and improve thelr..
-motivation, attitude, self-confidence and belief
-Personal development
-Team working skills
-Leadership skills and active citizenship skills

Ooeusign Envelope ID.. 6E2EC980-E5604A93_998D.C8C92415EFAB
Sport Changes Life Foundation
Company Registration Number.. N1611158
Trustees. Annual Report for the period from 1 April 2023 to 30 September 2024
The charity provides advice, support and guidance for young people in community groups, schools
8nd colleges through such means as-.
-outreach sports coaching sessions using Sports mentors and Victory Scholarsllnterns
-Face to face support for young people with Sports mentors and Victory Scholarsllnterns
-Provision of resources to access training and support programmes
Those who banefit from our activities include..
-Indlvidual young people
-older adults
-The Community and community groups
-schools, colleges, universities, youth clubs and church groups, nurslng homes, independent Ilvlng
areas
-Employers
-US university students - Victory Scholars
-Loc81 businesse8 and corporates
Below are some of the organisations Sport Changes Life has worked with to deliver services to
young people and older adults
-The Executive Office
-Antrim & Newtownabbey Borough CounciVBelfast City Council
-Department for Communities
-ulster Universty
Education Authority
-NE College of FHE
-Jobs and benefits office
-Local schools
-Housing Associations
-Local Community Groups and Youth Groups
-PSNI
- Local corporate businesses

Docusign Envelope ID.. 6E2EC98o-E56￿4A93-99BD-C8C924lSEFAB
Sport Changes Llfe Foundation
Company Registration Number.. N1611158
Trustees, Annual Report for the period from 1 April 2023 to 30 September 2024
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 setf-esteem. This is achieved Ihrough bespoke curriculums that
enable the team to deliver accredited qualrficalions for the professional development of young
people. Additionally engages Wlth older adults who are saaking access to structured physical
activty and who will benefit physically and mentslly.
Through our Victory Scholar Programme, Sport Changes Life gives US collegiate scholar- athletes
from diverse soci&economic backgrounds the opportunity to pursue advanced study in graduate
programmes at universities across the island of Ireland while continulng to play their sport,
coaching and mentoring young people in neighbouring local communities and gaining valuable
work-life experience through internships, partnerships and friendships. cultural exchange and
enrichment. We have also developed a new strand to the VS programme, by utilising Victory
Intems who benefit from working with the foundation and playing their sport professionally, minus
the education.
In order to achieve this, programmes are developed to meet the n88ds 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 Life to 'tailor' programmes to meet the specific
needs of the group they are working with.
We fimily believe that through our programmes, we are fulfilling our aim to raise the aspirations of
young people and older adults through sporting excellence, vocational and academic achievement
and personal development.
Tha trustees have had regard to the Charity Commission's guidance on public benefit in managing
the activities of the charity.
The short tern? and longer t•mi alms and objectives
To establish the Sport Changes Life Foundatlon as a leading provider of sport-led personal
development support for young people and older adults in Northern Ireland.
To develop sustainable funding streams to support the long-temi delivery of our programmes.
To continue to build partnerships with key stakeholders in the community, including local councils,
schools, and businesses, and build an organisation fit for purpose.
To expand our programmes to reach more disadvantaged communities 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.

Docusign Envelope ID.. 6E2Ec98(kE560-4A93-998D-C8C92415EFAB
Sport Changes Life Foundation
Company Registration Number.. N1611158
Trustees. Annual Report for the period from 1 Aprll 2023 to 30 September 2024
How the activities undertaken during the period contn'buted to the achievement of the alms
and objectives
The current programmes portfolio is designed to establish the Sport Changes Life Foundation as a
leading provider of sport-18d personal development support for young people and older adults in
Northern Ireland. Continuously seeking for sustainable funding streams will support the long-temi
delivery of our programmes, and our current partnerships with key stakeholders in the wider
community has enabled us to expand our reach to more underserved communities and individuals.
Measuring and evaluating the impact of our programmes which will ensure that Nve are making a
positive difference in the lives of the individuals we serve. Programme delivery for the year is
contained In the sects.on of the report antitled "The maln achievements and performance of the
charity during the year"
The maln achlevements and perfomiance of the charlty durlng the perlod
Sport Changes Llfe Programme delivery 2023-2024
Our mission is grounded in the beli8f that sport serves as a universal platform for empowerment,
fostering essential life skills and promoting inclusivity. By combining sports activities with
educational workshops and bespoke interventions, we aim to engage participants of all ag8s and
backgrounds, ultimately enriching their lives and contributing to the greater good. Sport is more
than just a physical activity; it cultivates teamwork, discipline, resili8nce, and leadership - qualitl8S
essential for personal development and social cohesion. Through our programm8s, we strive to
address various social issues, empower individuals, and create lasting social impact.
Geographlcal Areas of Impact
Sport Changes Life has had a significant impact across various regions, including..
-Greater Belfast
-Ne￿0WnabbeY
-Carrickfergus
-Downpalrick
-Crossgar
-Newcastle
-Clough
-Dundrum
-Holywood
-Ards & North Down
Vlsion to Victory Strategy
In 2024, Sport Changes Life devised and implem8nted a new strategic plan titled 'Vision to Victory,.
This strategy is built around three key aims..
-Growing our presence and programme delivery to reach and positively impact more individuals
and communities.
-Becoming financially sustainable by developing robust funding and revenue streams.
-En5uring the organisation is frt for purpose, with a strong operational structure to support long-
term success.

Oocusign Envelope ID.. 6E2EC980-E5604A93-998D-C8C92415EFAB
Sport Changes Life Foundation
Company Registration Number.. N1611158
Trustees. Annual Report for the perlod from 1 April 2023 to 30 September 2024
Programme Dellvery
Sport Changes Life has continued to expand and enhance its programme delivery throughout
2024, reaching a diverse range of ag8 groups and communities through structured and impactful
initiatives.
Honour Roll Programme
The Honour Roll Programme successfvlly engaged 77 schools (both primary and secondary)
across the region. supporting students aged 9-13 years. This 10-12 week programme focuses on
personal and transitional development, building confidence, and reinforcing the Personal
Development and Mutual Understsnding (PDMU) curriculum.
eHoops Programme
Our eHoops Programme delivered six 16-week programmes targeting 14-18-year-olds. This
initiative continues lo make a significant impact in education, health and well-being, good relations,
and employment pathways, providing essential skills and opportunities for young people.
Young Ambassador Pmgramme
The Young Ambassador Programme successfully ran eleven 1 (kweek programmes for 9-14-y8ar-
olds. emphasising health and well-being, community development, social action plans, and good
relations. This initiative continues to nurture young leader5, empowering them to create positive
change within their communilies.
Actlve Agelng Programme
Our commitment to older adults remains strong through our Active Ageing Programme, which
operates across 12 sites on an ongoing weekly basis throughout the year. There has been a further
18 structur8d programmes with a minimum duration of 6 weeks delivered to older adults across
Northern Iraland that reinforces positive access to physical activity on a level that meets their
needs. The programme is designed to keep older participants physically and mentally active while
fostering social connections and over811 well-being.
Season Camps
We delivered 17 structured five-day camps throughout the year, providing young people with
structured access to physical activity alongside personal development opportunities. These camps
promote confidence. teamwork, and resilienc8, ensuring holistic growth beyond just sporls
participation.
Educatlonal Hubs
The Educational Hubs initiative 8UPPOrted 23 primary schools and community centres. offering a
safe and engaging Space for 9-11-year-olds after school. This typical 10 week programme
integrates physical activity with the PDMU curriculum. ensuring young people benefit from both
educational 5UPPOrt and active engagement.

Docusign Envelopo ID.. 6E2EC98￿Es6￿4Ag3-9g8D-C8c92415EFAB
Sport Changes Life Foundation
Company Registration Number.. N1611158
Trustees, Annual Report for the period from 1 April 2023 to 30 September 2024
Vlctory Scholar Programme
The Victory Scholar Programme was paused for 202312024 to allow for an internal review of its
operations, partnerships, and overall perfomiance. However, in March 2024, the programme was
reinstated with a revised structure, focusing on Victory Intems.
This shift introduced l)NO high-level student-athletes who will play professionally while dedicating a
minimum of 15 hours p@r week to working for the foundation. Their ro18 includes inspiring the youth
of Northern Ireland and serving as role models. These individuals are brought in under an
intemational sports person visa to further enhance the programme's impact.
As of 2024, th& Victory Scholar Alumni Network now comprises 189 Wictory Scholars, highlighting
the programme's lasting influence on young athletes and communiti8S.
Corporate Partnershlp8
Sport Changes Life continues to expand its reach beyond traditional programme delivery through
the Beyond Business concept, fost8ring strong corporate partnerships. In 2024. we worked
alongside six key corporate partners..
-Argyle Business Cantre
-stephen Mccosh Funeral Directors
-Phoenix Energy
-Translink's Belfast Grand Central Station Project Team
-Clonard Credit Union
-LTSB Charity
-various Housing Associations across Northern Ireland
These partnérships have provided Corporate Soclal Responsibility (CSR> opportunities and
reinforced our shared belief in using sport as a tool for positlve sociatal impact.
Funders and Strategic Relatlonshlps
We continue to strengthen our relalionships wth key stakeholders and funders who support our
mission. Our valued partners include:
-The Executive Office
-Connswater Homes
-Radius Housing
-Apex Housing Associab'on
-Clanmil Housing
-woven Housing
-Belfast City Council
-Antrim and Newtownabbey Borough Council
-Jigsaw Nl
-Basketball Nl
These partnerships have been instrumental in helping u5 deliver impacfful programmes that
empower young people. promot8 well-being, and strengthen communities.

Docuslgn Envelope ID.. 6E2EC980-E5604A93_998D_C8C92415EFAB
Sport Changes Life Foundation
Company Registration NL¢mber.' N1611158
Trustees, Annual Report for the period from 1 April 2023 to 30 September 2024
2024 in conclusion, Sport Changes Life has made significant strides in expanding programme
delivery, fostering strategic partnerships. and reinforcing our commitment to transfoming lives
through sport. The continued support from schools, funders, corporate partners, and local councils
allows us to develop innovative programmes that positively influence individuals and communities
across Northern Ireland and beyond.
The difference the charitys perfomiance during the perlod has made to the beneflciaries of
the charity and to wider society
Sport Changes Life has had a profound impact on it5 beneficiaries and the wider society
throughout 2024, reaching diverse age groups and communities across Northern Ireland. Through
our programme delivery, strategic partnerships, and innovative initiatives, we have empowered
individuals, promoted positive mental and physical well-being, and strengthened community
cohesion.
Empowèrlng Young People (5213 partlclpants}
-Honour Roll Programme engaged 77 schools, equipping 9-13-year-olds with essential personal
and transitional development Skills, improving confidence, and supporting the PDMU curriculum.
-eHoops Programme provided six 18-week programmes for at-risk 14-18-year-
olds, creating pathways to education, employment, and improved mental heatth.
-young Ambassador Programme enabled 11 cohorts of young peop18 to develop leadership skills,
engage in social acts'on, and contribute positively to their communities.
-season Camps delivered 17 structured camps, providing young people with access to physical
activity and personal developm8nt, fostering teamwork, resilience, and self-confidence.
-Educational Hubs in 23 schools and community centres provlded safe, active spaces for 9-11-year-
olds, reinforcing education and well-being.
Enhanclng Well-belng Across Generatlons1466 Older Adults)
.Active Ageing Programme ran in 12 locations ongoing indefini118y With a further 18 short term
programmes, helping older adults stay physically active, socially engaged. and mentally stimulated,
reducing loneliness and improving quality of life.
Strengthenlng Communities and Soclal Impact (2 Vlctory Interns)
-Through our Victory Scholar Programme. we restructured our approach by introducing the 'Victory
Intem, opportunity, integrating high-level student-athletes who act as role models while playing
professionally and working 15 hours a week with the foundation, strengthening our resources and
reach.
-our gro￿ng alumni network of 189 Victory Scholars continues to influence young people globally,
demonstrating the long-term benefits of our programmes.
-corporate Partnership5 Wlth six key organisations provided CSR opportunities, reinforcing the
belief in sport as a tool for good.
10

Doeusign Envelop8 ID-. 6E2EC980-E5604A93-998D-C8C92415EFAB
Sport Changes Life Foundation
Company Registration Number.. N1611158
Trustees. Annual Report for the period from 1 April 2023 to 30 September 2024
A Stronger, More Sustainable Organlsatlon
-we developed and implemented our new 'Vision to victo￿ strategy, ensuring sustainable groW(h
through expanded programme delivery, financial sustainability, and operational excellence.
-our relationships with government bodies, councils, housing associations, and sports
organisations continued to strengthen, securing long-term support for our initiatives,
Wlder Socletal Impact
The collective impact of our work extends beyond individual beneficiaries. By fostering positive
social change, Inclusivity, and well-being, we have contributed to..
-Maximising our sport led intervention initiatives for young people and older adults whilst raising
aspirations and improving outcomes within education, employment, health and peace &
reconciliation.
-Encouraging physical activity and mental resilience in communities.
-Providing alternative pathways to education and employment for at-risk youth.
-Building a culture of good relations and leadership through sport.
Sport Changes Life remains committed to transforming lives through sport, ensurrng that
individuals and communit18s continue to thrive.
Structure, governance and management of the charlty
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 two-
year term and are eligib18 for reappointment after this term.
In appointment of a CEO, the board must reach consensus on the CEO'S job descriptlon and
undertake a careful search process to find the most qualifi'ed individual for the posikn-on.
The board will ensure that the CEO ha5 the moral and professional support he or she needs to
further the goals of the foundation. The CEO, in partnership with the l)oard, will decide upon
periodic evaluation of the CEO'S performance. The day-to-day responsibility for running the
organisation is designated to the CEO. As stewards of the foundation. the board must actively
participate wth the staff in an overall planning process and assist in implementing the plan'5 goals.

Docusign Envelope ID,. 6E2EC980_E5604A93_9980.C8C92415EFAB
Sport Changes Life Foundatlon
Company Registration Number- N1611158
Trustees. Annual Report for the period from l April 2023 to 30 September 2024
Objects of the Foundation's Nl Board-
-Determin8 the Foundation's Mission and purpose
-select the CEO
-support the CEO and review his or her performance
-Ensure effective organisational planning
-Ensure adequate resources
-manage resources effectively
-Determine and monitor the foundation's programmes and services
-Enhance the Foundation's Public image
-Assess its Own performance
The methods used to recrult and appoint new charity 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
direclors 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.
31 The Trustee shall be elected at the annual general meeting by the members pr8s8nt (in person,
or through an authorised representative or by proxy). In order to be 81igible for election to the board
of trustees..
a) Nominations from members eligible to vote wlll be taken at the annual general meetlng.
l) If the number of nomlnations 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 accordance with the
Articles of Association.
4) The trustees shall have the power at any time to appoint any person, need not be a
member of the company , by co-option:
12

Docusign Envolope ID.. 6E2EC980_E5604A93_998D.C8C92415EFAB
Sport Changes Life Foundation
Company Registration Number.. N1611158
Trustees, Annual Report for the period from 1 April 2023 to 30 September 2024
a) To be a trustee to fill a casual vacancy. Any trustee so appointed shall hold office only urrtil 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 numb8r
equivalent to one third of the elected trustees for the time being. Trustees so appointed shall hold
office only until the next followng annual general meeting and shall then be eligible for re-
appointment as co-opted trustees.
Th• pollcies andpmcedures for the Induction and tralnlng of trnstees
The Chair will 8SSlSt the CEO in conducting new director orientation.
A training programme will be developed to ensure Ihat any newly appointed Irustees will r8ceive
training on all matters necessary to enable them to perform their dutigs 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 fi'nancial accounts and reporting procedures to
enable them to exercise effective fiscal oversight, explanation of all charty policies. If the new
trustee is to take on any specific duties, training in relation lo these should be assessed.
Th• charitys organisational structur•
The charity comprises a number of committees and vnrking groups, namely.
Finance Working Group
Fundraising Working Group
- Governance Working Group
13

Docusign Envelope ID.. SE2EC98￿E5604A93_998D.c8c9241SEFAB
Sport Changes Life Foundation
Company Registration Number.. N1611158
Trustees, Annual Report for the period from 1 April 2023 to 30 September 2024
How the charity makes declslons and how decisions are d•l•gated
Finance Working Group
It is agreed that the Finance Working Group shall-.
-oversee the financial planning of the Foundation and establish structures, which wlll be presented
to the Board for approval. Guidelines will then be drawn up in accordance wth regulations set 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 Boafd in advance of board meets'ngs 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 the Foundation.
-To identify and recommend suitable individuals to manage financial matter.
-To demonstrate strategic fi'nancial 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 operalions in Northern Ireland and the
United States and the Foundation's commitment to ensuring equitable practices.
-Th8 Finance Working Group of the Board will meet annually unless otherwise agreed by the
Board.
14

Docusign Envelope ID". 6E2EC980-E5604A93-998D-C8C92415EFAB
Sport Changes Life Foundation
Company Registration Number.. N1611158
Trustees. Annual Report for the period from 1 Aprll 2023 to 30 September 2024
Fundraising Working Group
It is agreed that the Fundraising Working Group shall:
-Lead the fundraising activities of the Foundatlon.
-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 activities with the view to maklng
recommendations to the Board.
-Di8cuss and re501ve any issues in relation to the management of charitable funds and to en8bla
the board to ensure such funds arè made available for the foundations programmes as they are
needed.
-Identify and recommend suitabl8 individuals to promote lundraising and donor prospects
-oversee the coordination and promotion of th8 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 wll have due regard to th8 impact and implications of all decisions on operations in
Northern Ireland and the United States and the Foundation's commitment to ensuring equitable
practices.
15

Do￿$Ign Envelope ID.. 6E2EC980_E5604A93_998D.C8C92415EFAB
Sport Changes Life Foundation
Company Registration Number.. N1611158
Trustees. Annual Report for the period from 1 April 2023 to 30 September 2024
Governance Working Group
-It is agreed that the Governance Working Group shall ensure that the Board fulfils it legal, ethical
and functional responsibilits-es through adequate governance by:
-Designing appropriate governance policies and procedures.,
-Defining the roles and responsibilitl8s of the directors and its Working Groups.,
-Notifying the Board if rt is at risk of falling below the number of directors required in the relevant
constitution.
-monitoring the Foundalion's conflict of interest policy in relation 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 notifi'ed of and agree with the mission of
the foundation and the expectstions of directors.
-confirming Trustees appointed to the Board have been notified of and agree to the tim& and
participation requirements of directors.
-confirming elections and appointments to the Board comply with the constitutlon and other legal
requiremenls.
-confirming that Trustees hav8 all financial and governanc8 knowledge necessary to dlscuss,
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 th8 Board.
-Ensuring transparency in all matters r8lating to the Foundation.
-In reaching decisions the Gov8rnance Working Group 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 Governance Working Group will meet annually unless otherwse agreed by the Board.
The Chlef Executive Officer and other senior managomont personnél to whom day to day
management is delegated
During the period ended 31 March 2024 The Chief Executive (CEO) of the charty was Alan
Teggart.
In March 2023 Aan Teggart was appointed Interim CEOIGeneral Manager and replaced Gareth
Maguire as Chief Executive (CEO) on 1 November 2023.
The trusteas, bankers and advisors
Bankers
Ulster Bank Limited, University of Ulster, Shore Road, Jordanstown,
Nevrtownabbey, County Antrim, BT37 OQB
16

Docusign Envelope ID., 6E2EC980.E5604A9&998D_C8C92415EFA8
Sport Changes Life Foundatlon
Company Registration Number. N1611158
Trustees. Annual Report for the period from 1 April 2023 to 30 September 2024
Flnaneial revlew
The charfty s flnanclalposition at the end of the pariod ended 30 September 2024
The finsncial posits-on of the charity at 30 September 2024 and comparatives for the prior period, as
more fully detailed in the accounts. can be summari5ed as follows:_
2024
2023
Net Incomè
161,423
(80,467)
Unrestricted Rev8nue Funds available for
the general purposes of the charity
81,847
(79.576)
Total Funds
81,847
79,576
Financlal rnvlew of the posltlon at the reporting date. 30 September 2024
Incoming resources for the 18 month period ended 30 September 2024 were £842,793 compared
to resources expended for the year of £481,370. Net reserves at the end of the year amounted to
£81,847, this balance remains in unrestricted funds at year-end.
In th8 past 18 months, Sport Changes Life has mad8 notable progress in improving its financial
position. Despite the ongoing economic challenges affecting the charity sector, we have
strengthened our financial resilience through increased public grants, successful fundraising
efforts, and private donations. These additional revenue streams have contributed to a mofe stable
fi'nancial outlook, allowng us to continue delivering impactful programmes to our beneficiaries.
17

Docusign Envelope ID.. 6E2EC980-E5604A93.998D.C8C92415EFAB
Sport Changes Llfe Foundation
Company Registration Number.. N1611158
Trustees. Annual Report for the period from 1 April 2023 to 30 September 2024
Over the past 18 months. we have implemented cost-saving measures, streamlined operations,
and actively sought more favourable financial agreements wth external partners. These efforts
have reduced non-essential expenditure while ensuring that our core programmes remain fully
operational and effective.
To further strengthen our financial position. we are committed to expanding income generation
opportunities through a strategic Business Development approach. This will focus on:
-Enhancing fundraising initiatives by engaging with corporate partners and philanthropic
supporters.
-D&veloping innovative revenue streams that align with our mission and long-term sustainability
goals.
-strengthening existing partnerships and seeklng new ¢ollaborations to diverslfy funding sources.
By adopting this strategy, Sport Changes Life Is positioning itself for long-tem sustainability and
resilience, ensuring that we can Gontinue transforming lives through sport for years to come.
Pollcles on reseryes
Sport Changes Life fi'nancial aim is..
-To secure and sustain the Foundation's viability and future.
-To give reassurance to the general public that Sport Changes Life, vthich 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 simply those of which are
defined as reserves.
-we wll 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 reserves policy in the region of £90,000 which, based on current activity
levels, should be suffiaent to maintain overheads for a sensible period.
Availablllty and adequacy of assets of each of tho funds
The board of trustees is satisfied that the charivs assets in each fund are available and adequate
to fulfil its obligations in respect of each fund.
18

Docusign Envolop& ID.. 8E2EC981>E5604A93-998D-C8C92415EFAB
Sport Changes Lrfe Foundation
Company Registration Number.. N1611158
Trustses. Annual Report for the period from 1 Aprll 2023 to 30 September 2024
Detalls of The Independent Examlner
William Wilson
Member of Chartered Accountants Ireland
William Wilson Chartered Accountants
25 Shore Road
Holwod
BT18 9HX
19

Docusign Envalope ID.. 6E2EC980-E560-4A93_998D.C8C92415EFA8
Sport Changes Llfe Foundation
Company Registration Number.. N1611158
Trustees, Annual Report for the period from 1 April 2023 to 30 September 2024
Statement of the Directors Trustees. Responslbllitieg
The charity's trustees are responsible for the preparation of the accounts in accordance with the
temis of the Companies Act 2006, the Charities (Northem Ireland) Act 2008, as amended and Th8
Charities (Accounts and Reports) Regulations (North8rn 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 sultable accounting pollcles and apply them consistently.
make judgements and estimates that are reasonable and prud8nt',
prepare the financial statements on the going concern basis unléss it is inappropriate
to presume that the charity will continue in business-
state whether applicable accounting standards and statements of
recommended practice have been followed, subject to any material
departures disclosed and explained in the financial statements-
The law requires Ihat 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 charity and of the surplus or deficit of the
charity for the year.
The Trustaes are also responsible for maintaining adequate accounting records which disclose
with reasonable accuracy at any time the financial position of the charity and which are sufficient to
show and explain the charitrfs transactions and enable them to ensure that the financial statements
comply with the Companies Act 2008 and comply with regulations made under the Charities Act.
They are also responsible for safeguarding the assets of the charity 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 statLrtory
responsibility of the Independent Examiner in relation to the Trustees, report 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.
Method of prepardtlon of accounts - Small company provisions
The financial statements are set out on pages 24 to 43.
20

Docusign Envelope ID.. 6E2EC980-E5604A93-998D-C8C92415EFAB
Sport Changes Life Foundation
Company Registration Number.. N1611158
Trustees. Annual Report for the period from 1 April 2023 to 30 September 2024
The financial statements have been prepared implementing the FRS 102 SORP {Statement of
Recommended Practice for Accounting and Reporting by Charities) 2015. (as amended by the
Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1 st
January 2019), (The SORP), and in accordance with the Financial Reporting Standard 102,
(effective 1 st January 2016)
Thes8 financial statements have been prepared In accordance with the provisions in Part 15 of tho
Companies Act 2006. applicable to companies subject to the Small companies regime.
This report was approved by the board of trustees on 29 September 2025.
by..
gwLsL
r gy￿alAI,a'lAtnaM
Director and Trustee
21

Docusign Envelope ID.. 6E2Ec98￿E56O4A93_9g8D.C8C924l5EFAB
Sport Changes Llfe Foundation
Report of the Independont Examlner to the Trustees of tha charitable company on the accounts
for the period ended 30 September 2024
I report to the Trustees on my examination of the fi'nancial statements of the charitable company on
pages 24 to 43 for the period ended 30 September 2024 which have been prepared in accordance with
the Charities INDrthern Ireland) Act 2008. as amended (the Act) and with the Financial Reporting
Standard 102, (eff8Ctive 1st January 2016} as modifiéd by FRS 102 SORP (Statement of Recommended
Practice 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 after 1 st January 20191, (The
SORPI, published by the Charity Commission in Northèrn Ireland {CCNII . and under the historical cost
convention and the accounting policies set out on page 30.
R•spaetlv9 r88ponslbilitlgJ of the Trustees and the Indapendent Examlnor •nd th8 basls ol the
r•port
As described on paga 20. you, the charitable company'$ Trustees, who are also the Directors of the
Company for the purposes of Company law. are responsible for Ihg preparation of the financial
statements in accordance with the Companies Act 2006. the Charities (Northern Ireland) Act 2008, as
amended and all oth8r applicable law 8nd with United Kingdom Generally Accepted Accounting Practice,
applicable to smallèr entities, and for béing satisfied that th8 ff nancial statémants give a true and fair
view.
The Trustees consider that the audit requirement of 65121 of The Charities (Northern Ireland) Act 2008,
as arnended (The Acll does not apply, and that there is no requirernent in the memorandum and articles
of the charity for the conducting of an audit, and that the accounts do not require an audit in accordance
with Part 16 of the Companies Act 2006 and that no member or members have requested an audit
pursuant to Section 476 of the Compani65 Act 2006. As a consequence, the Trustees have elected that
the financial statements be subject to independent examination.
Having satisfi'ed myself that the financial statements are not required to be audited und8r any legal
provision, or otherwise, and are eligible for independent examinab'on, it is my responsibility to.'-
al examine the financial statements of the charity under Section 65(31 of the Act.,
bl follow the applicable procedures in the Directions to Independ8nt Examinerg made by the Charity
Commission in Northern Ireland and.,
) state whether particular matters have come to my attention.
Ba818 of Indopandent Examln•r's Statement and scope of work undertaken
I conducted my examination in accordance with the Directions lo Independent Examiners made by the
Charity Commission in Northern Ireland. setting out the duties of an independent examinar in relation to
the conducting of an indapendent examination. An inde￿ndent examination includes 8 review of the
accounb'ng re￿r￿S kapl by the charitable company and of the accounting systems employad by the
charitable company and a comparison of Ihe financial stat8ment5 presented with those wcords. It also
includes consideration of any unusual iterns or disclosures in the financial statements, and saeking
axplanats'ons from you, as Trustees. concerning such matters. The purpose of the examination is to
establish as far as possible that there have been no breaches of charity legislats'on and that, on a test
basis of evidenc6 relevant to the amounts and disclosures made, the fi'nancial staternents comply with
the SORP.
The pro￿du￿3 undertaken do not provide all th8 evidence that would bg required in an audit, and
infomiation supplied by the Trustees in the course of the examination is not subjected to audit tests or
enquiries and do85 not cover all the matters that an auditor would considgr in arriving at an opinion. The
planning and conduct of an audit goes beyond the limited assurance that an independent examination
can provide
22

Docuslgn Envelope ID.. 6E2EC980-E5604A93-998D-C8C92415EFAB
Sport Changes Llfe Foundatlon
Consequently, I do not èxpress an audit opinion on the view given by the finanaal statements, and in
particular, l express no opinion as to whether th6 financial statements 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 performgd my examination so as to satisfy myself that the objectives of the independent
examination are achieved and before finalising the report l obtsined written assurances from the
Trustees of all rnalerial matter5.
Independent Examlne¢s Statement. Report and Oplnlon
Subject to th8 limitations upon the scope of my work as detailed above. I have completed my
examination.. and can confimi Ihat=_
The accounts of this charitable company are not required to be audited under Part 16 of the Companies
Act 20C6',
The gross income of th8 charitable company in the period ended 30 September 2024 appears to exceed
the sum spécified in Section 6514} of the Act, nam61y £100000. and that l am qualified to 8Ct as
Independent Examiner in accordance wth that sects'on by virtue of my being a qualified member of
Charter8d Accountants Ireland..
This is a ￿port in respect of an examinats'on carried out under 85131 of the Act and in accordance with
Directions to Independent Examin&rs made by the Charity Commission in Northern Ireland which may be
applicable.,
and that no material mattérs have come lo my attention in connecllon ￿th thé examination giving me
cause to b81ieve that in any material resp&ct'.-
accounting 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 (Northern Ireland) Act 2008. as amended..
when preparing accounts on an accruals basis, to prepare financial statements which accord with the
accounting records and comply with the accounting requirements of the Act and the Regulations
Setting out the fomi and content of charity accounts.,
have been prepared in accordance with the methods and principles set out in th8 FRS 102 SORP
{Slalement of Recommended Practice for Accounting and Reporbng by Chanties) 2015, las
8m8nded by the Bulletin issued in October 2018 and applicable to all accounting periods beginning
on or after 1st January 2019), (The SORPI.
have been prepared in accordance with the methods and principles set out in the FRS 102 SORP
(Statement of Recornrnended Practice for Accounting and Reporting by Charities) 2015, las
amended by the Bulletin issued in October 2018 and applicable to all accounts'ng penods beginning
on or after 1st January 2019). {The SORP).
have not b8en mel or to which. in my opinion, attention should be drawn in my report in order to enable
proper understanding of the accounts to be reached.
Signed:.
,//1 Q/fj u/1
William Wilson - Independent Exarniner
Chartered Accountants Ireland
William Wilson Chartered Accountants
25 Shore Road
Holywood
8T18 9HX
Thi5 report was signed on 29 September 2025
23

Oocusign Envelope ID.. 6E2EG980_E560_4A93_998D_C8C92415EFAB
Sport Changes Llfe Foundation - Statement of Financial Activities for the ￿rIOd ended 30
September 2024
Statemant of Financial Actlvitiés (including the Incom8 and Expenditure Account for th•
period fmm 1 Aprll 2023 to 30 September 2024, as required by the Companies Act 2006)
SORP
Current year
Unre8trictsd
Fund¥
Current year
Re•tricied
Funds
Current ygar
Total Fund•
Prlor Year
Total Fund$
2024
2024
2024
2023
Income & Endowmgnts from:
Donation5 & Legacies
Charitsble activitses
other trading aclimlies
Other
A1
430,562
189,892
9,673
12.666
430,562
189,892
9.673
12,666
83,661
103,494
A3
Total In¢¢)mo
642.793
642.793
187,165
EX￿rK11turfr on:
Charitable aclvllles
other
B2
83
345.294
136,078
345,294
136,076
239,084
28,538
Total oxpendlture
481,370
481,370
267.622
Net incomo for th• yoar
161,423
161.423
(80,467)
Nat Incom• aftgr transforn
161.423
161.423
180,467)
Net rnovoment In fund8
161.423
161,423
180,467}
R￿one111*10n of funds:.
Total funds brought forward
179,5781
{79,5761
891
Total funds carrlad forward
81,847
81,847
179.576
The 'SORP Ref Indl¢atsd abov8 is the classffication of income sel out in the formal SORP documgnt3. As required by
paragraph 4.60 ot the SORP, the brought fO￿ard and Garried forward funds above have been agreed lo the Balance
Sheet.
A Separate Slalement of Total Rewgni5ed Gains and L088es Is not required as this statement includes all recognised
gains and losses.
I the prior year tran8aclions were unre51ricted items, and no further analysis 18 required.
All activities derive from continuing operations
The notes attached on page8 30 to 43 forni an Integral part of these accounts.
24

Docusign Envelope ID.. 6E2EC98o.E5604A93.998￿C8c924lSEFAB
Sport Changes Life Foundation - Statement of Financlal Activities for the period ended 30
September 2024
Sport Changes Life Foundation - Resources applied in the period ended 30 September 2024
towards fixed assets for Charity use:.
2024
2023
Funds generated in the year as detailed in the SOFA
Re59urces applied on functional fixed assets
Other applicatrons of fvnds
161,423
180,4671
Net resourcè8 available to fund charltsbla activities
161.423
80,467
The resources applied on fixed assets for charity use represent5 the cost of additions less proce8ds of any
disposals.
Tho note8 attached on pages 30 to 43 forni an Intsgral part of these accounts.
25

DocAAslgn Envelope10.' 6E2EC980-E5604A9>998D-C8C92415EFA8
Sport Changos Life Foundation - Statemont of Financial Activltles for the period ended 30
September 2024
Movements In revenue and capital funds for the period from 1 April 2023 to 30 September 202
Revenué accumulated funds
Unr•strl¢tsd
Funds
2024
R￿trIct•d
Fund9
2024
Total
Funds
2024
Last year
Total Fund•
2023
A¢¢umulatsd funds brought forward
(79,576)
{79,5781
891
Recognised gains and losses before
transfers
161.423
161,423
180.4871
81,847
81,847
{79,5761
Closlng revenug funds
81,847
81.847
79.576
Summary of funds
Unr••trlet•d
•nd
0•81gnated lund•
2024
R••trlctsd
Fun
Total
Pund•
Lait Y••r
Total Fund•
2024
2024
2023
Revenu8 accumulated fvrKJs
81,847
81.847
179.5761
Tha note8 attached on page8 30 to 43 form an integral part of the88 accounts.
26

Docusign Envelope ID.. 6E2EC980-E560.4A93_9980_C8C92415EFA8
Sport Changes Llfe Foundation - Statement of Financial Activities for the period ended 30
September 2024
Sport Changes Llfe Foundation
Income and Expanditure Account for the period from 1 April 2023 to 30 September 2024 as
required by the Companles Act 2006
2024
2023
Income
Income from operations
Othei operating income
830,127
12,686
187,155
Gros• In¢om• In th• porl¢xl boforo •xceptlonal Items
642,793
187,155
Gross Income In tho perlod Includlng oxc•ptlonal It•m$
642.793
187,155
Expendltur•
Charitabl& exFenditure, excluding depreciation and amortisalion
Governance costs
Olh&r expendituro
332.334
12.960
136,076
226,124
12,960
28,538
Total expenditure In the period
481,370
267,622
Net Income bef¢xe tax In tho flnanclal year
161,423
(80.467)
Tax on surplus on ordinary uclivities
Net Incomè aft•r tax In the flnancial year
161,423
{80,467)
Retalnod surplus for the flnanclal year
161,423
80,467
All activities derive from continuing operations
In accordancé with the provislons of the Companies Act 2006, th8 h6adlngs and sUbh￿dIng8 us•d In the Income and
Expenditure aexounl havo b•8n adapted to i&flect the special nature of the Charitys 8¢tivilies.
The notes atto¢h•d on pages 30 to 43 forni an Integral part ol these accounts.
27

Docusign Envelope ID.. eE2EC980-E5604A93-998tkC8C92415EFAB
Sport Changes Llfe Foundatlon - Balance Sh88t as at 30 September 2024
30
September
2024
SORP
Ref
31 March
2023
Nots
Flxed assetg
Tangible assets
10 A2
Current assgts
Deblors
Cash at bank and in hand
11 B2
25,463
291,739
81,530
6.676
Tolal current assets
317,202
88.206
Creditorn: arnounts falllng due wlthin
one year
12 C1
(235,355)
1167,7821
Net current assets
81,847
{79,5761
Tho tolal not a$g0ts of the ¢harlty
81,847
{79,6781
Tho total not a880ts of the charity are funded by tho fundg of tha ¢harlty, a8 follows:.
Unre8trlcted Funds
Unrestricted Revenue Fund8
15 D3
81,847
179.5761
81,847
{79.5761
Total charlty fund•
81,847
{79,576)
28

Docusign Envelope ID.. 6EzEC98￿E56O4A93-gs80-eeC924l5EFAB
Sport Changes Llfe Foundation - Balance Sheet as at 30 September 2024
The 'SORP Ref indicated above is the classification of Balance Sheet items as set out in the formal
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 exemption from the requirement to obtain an
audit und8r section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with s8Ction 476 of the
The diredors acknowledge their responsibilities for complying with the requirements of the
Companies Act 2006 viith respect to accounting records and the preparation of accounts.
The charity is subject to Independent Examination under charity legislation, and the report of the
Independenl Examiner is on page 23.
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.
Slqn•d by..
guYLsL Tkn,
89n4f¥JF19C9441¥C
Dr S Tharniaratnam
Chair and Tru8tee
Approved by the board oflruslee8 on 29 Seplember2025
The note8 attached on pagots 30 to 43 forni an Integral p•rt of th•80 accounts.
29

Docusign Envelope1D., 6E2EC960_E5604A93_998D.C8G92415EFAB
Sport Changes Life Foundation
Notes to the Accounts for the period from 1 April 2023 to 30 Septomber 2024
1 Accounting policies
Policies relating to the production of the accounts
Basig of preparation and accounting convention
The accounts have been prepared on the accruals basis. under the historical cost convention, and in
acwrdance with the Financial Reporting Standard 102, (effective 1st January 2016) and 'FRS 102
SORP {Statemenl of Recommended Practice for Accounting and Rèporting 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
(CCNII effective January 2018, and in accordance with all applicable law in the charity's jurisdiction of
registration
Going Concern
The charitable activities are entirely dependent on continuing grant aid and volunlary donations as well
8S trading revenues. As a consequ8ncè. the going concem basis is d8pendent on the future flow of
these uncertain funding streams. Accordingly, the Trustees have obtained forecasts and. aftér
reviewing the financial forecasts for future periods to 30 September 2026, the Trustees are satisfied
that, at the time of approving the financial statements. it 1$ appropriate to adopt the going concern
basis in preparing the financial statements. Other than these matters, the Truslees are not aware of
any material unc8rtainit8s about the charity's 8bility to continue as a going concern.
Rl8ks and future assumption8
The charity 15 a public benefit enlity.
Policies relating to catogorios of incomo and incom• rncognition
Nature of Incorne
Gross income represents the value, net of value added tax and discounts, of goods provided to
customers and work carried out Sn respect of services provided to customers.
C4tegori•• of In¢omo
Income is categorised as income from exchange transactions {contract income) and income from non-
exchange transactions (gifts). inv8Stment income and other income.
Income from exchange transactions is received by the charity for goods or services supplied under
contract or where entitlement is subject to fulfilling perfomiance related conditions. The income the
charity rec8lV85 is approximately equal in value to the goods or services Supplied by the charity to the
purchaser.
Income from a non4xchange transaction is where the charity receives value from the donor without
providing equal value in exchange, and includes donations of money, goods and se￿iC&S freely given
without giving equal value in exchange.
30

Docusign Envelope ID.. 6E2EC98￿Es6O-4A93-g98D-c8c9241sEFAB
Sport Changes Life Foundation
Notes to tha Accounts for the period from 1 April 2023 to 30 September 2024
Income recognition
Income, whetherfrom exchange or non exchange transactions. is recognised in the statement of
fi'nancial activities (SOFA) on a receivable basis. when a transaction or other event results in an
increase in the charity's assets or a reduction in ils liabilities and only when the charity has legal
entitlement, the income is probable and can be measured reliably.
Dividend5 are accrued when the shareholder's right to re￿1ve payment is established.
Income subject to term5 and conditions which must be met before the charity is entitled to the
resources is not recognised until the conditions have been met.
All income is accounted for gross. b8fore d8ducting any relal8d feès or costs.
Accountlng for deferred income and Income received in advanco
Wher8 t8rms and conditions relating to income have not been met or uncertainty exists as to whether
the Gharity Gan meet any terms or conditions otherwise within its control, income is not recognised but
is deferred as a liability until It is probable that the temis or ¢onditions imposed Can be met,
Any granl that Is Subject to performance-related ￿nditionS received in advance of delivering ihe goods
and servi￿$ required by that condition, or is subject lo unmet condilions wholly outside the control of
the recipient charity, is accounted for as a liability and shown on th8 balance sheet as deferred income.
Deferred income is released to income in the reporting periad in which the performance-relaled or other
conditions that limit recognition are mel.
When income from a grant or donalion hes not been recognised due to the conditions applying to the
gift not being wholly within the control of the recipient charity, it is disclosed as a contingent asset if
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 income is apportioned to
the time periods concerned,and, where applicable, is accounted for as a liability and shown on the
balance sheet as deferred income. When grants are received in advance ofth6 expenditure on the
activity funded by them, but Ihere are no specific lime related conditions, then the income is not
deferred.
Any ¢onditlon that allows for the recovery by the donor of any unexpended part of a 9rant does not
prevent recognition of the income concerned, but a liability lo any r8paym8nt is recognised when
repayment becomes probable.
31

Docusign Envelope ID.. 6E2EC980-E5604A93-998D-C8C92415EFA8
Sport Changes Life Foundation
Notes to tha Accounts for the period from 1 April 2023 to 30 September 2024
Donated goods, facilities and servlces
Donated good5 that are not fixed assets ar6 accounted for at a fair value, unless it is impractical to
reliably measure the value of the donated items.
In the absence of any direct evidence of fair value of donated goods, then a value is derived from the
cost of the item to the donor or. in the case of goods that are expected to be sold, the estimated resale
value after deducting any anticipated cost5 of Sales.
If it is impracticable to measure the fair value of goods donated for resale. or the costs of valuation
oulweigh the benefits, th8 donated goods are recognised as income when sold, with an equivalent
amount being recognised as an expense.
The costs of goods donated for distribution to beneficiaries is deemed to b& the fair value of those
goods upon receipt. When the goods are distributed freely or for a nominal consideration, then the
carrying amount is adjusted at the time of sale. to the value at the point of distribution and the
adjustment IS shown as a cost of donations made.
Donated servlca8 and facllltles (includlng seconded staff and use of property) are Included in the
accounts on the basis of the value of the gift to the charity.
All donated services and facilities are re¢ognised as donation income when received.Iprovided the
Value of the gift can be measured Teliably) and recognised as an expense with an equivalent value.
Policies relating to oxpenditur• on goods and servlces provided to tho charity
Recognition of Ilabilities and expenditure
A liability, and the related expenditure, is recognised when a legal or constructive obligation exists as a
result of a past evgnt, and when it is rnore likely than not that a transfer of economic benefits will be
required in settlement, and when the amount of the obligation can be rnea5ured or reliably eslimated.
Liabilities arising from future funding commitments and constructive obligations, including performance
related granls. where the timing or Ihe amount of the future expenditure required lo seltle the
obligalion are uncertain, give rise to a provision in the accounts, which is reviewed at the a¢¢ounting
year end. The provision is increased to reflect any increases in liabilities. and 1$ decreased by the
utilisation of any provision wilhin the period, and reversed if any provision 15 no longer required. Th858
movements are charged or credited to the respective funds and aclivilies lo which the provision relates.
Volunteers
In accordance with Ihe SORP. and in recognition of the difficulties in placing a monetary value on the
contribution from voluntèers, the contribution of volunteers is not included within the income of the
charity.
However, the trustees value the significant contribution made to the activities of the charity by unpaid
volunteers and this is described more fully in Note6.
32

Docusign Envelope ID.. 6E2EC980-E5604A93-9980-C8C92415EFAB
Sport Changes Life Foundation
Notes to the Accounts for the perlod from l Aprll 2023 to 30 September 2024
Policlos relatlng to assets, liabilities and provisions and other matters
Tangible fixed assets
Tangible fixed assets are measured at their otiginal cost value. or subsequent revaluation. or if
donated. as described above. Cost value includes all costs expended in bringing the asset into it5
intended working condition.
Depreciation has been provided at the following rates in order to write off the assets to their anticipated
residual value over their eslirnated useful lives.
Equipment
Fixtures and fittings
33 /0 Straight line
33 % straight line
A regular annual review of the likelihood of asset impairment is undertaken.
Debtors
Debtors are measured at thelr recoverable amounts at the balance sheel datè.
Cash and bank balancès
Cash held by the charily is included at the amount a¢lually held and counted at the year end, B8nk
balances, whether in credit or overdrawn, are shown at the amounts properly reconciled to the bank
statements.
Pengion3- defined contrlbution 8cheme8
The charity operates a defined contribution pension scheme. Contributions are charged to the profrt
and loss account as they become payable in accordance with the rules of the scheme.
Fund Accountlng
Unrestricted funds are avallable for us8 at the dlscretlon of the trustees In furtherance of the general
objectives of the charity.
There are no endowment funds.
2 Liability to taxatlon
The Trustees consider that the charity satisfies the tests set out in Paragraph 1 Schedule 6 of the
Finance Act 2010 for UK corporation tax purposes. Accordingly, th8 Charity is potentially exempl from
taxation in respect of income or capital gains received within Gategories covered by chapter 3 part 11 of
the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the
extent that such income or gains are applied exclusively on thè specific charitable objects of the
harity and for no olher purpose. Value Added Tax is not recoverable by the charity, and is therefore
induded in the relevant costs in the Stalem8nt of Financial Activitiès.
33

Docusign Envelope ID-. 6E2EC980-E560-4A93-998D-C8C92415EFAB
Sport Changes Life Foundation
Notes to the Accounts for the period from 1 Aprll 2023 to 30 Soptember 2024
3 Winding up or dlssolution of the charity
If upon winding up or dissolution of the charity there rémain any assets, after the satisfaction of all
dabts and liabilities, the assets représénted by the accumulated fund shall be transferred to som6 other
charitable body or bodies having similar objects to the charity-
4 Significance of financial instruments to the charfty's P*Ydition
There are no significant implications of such matters.
5 Net SUfplu• before tax In tho flnanclal yoar
2024
2023
The net surplus before tax In the financial year is slated after charglng:.
Pension costs
Auditors. remuneration
8,538
4,871
6 The contrlbutlon of voluntsers
The charity depends on the support of its volunteers, which is much appreciated. The arrangements
with volunteers are difficult to value pr8Ci58ly in monetary terms and have not been recognised in the
Statement of Financial Activitiès. The volunteer5 and the charity accept and agree that no contract of
employment is crèated by these arrangements.
7 Staff costs and gmoluments
Salary costs
2024
2023
Gross Salaries excluding trustees and key management personnel
Employerfs National Insurance for all staff
Employe¢s operating costs of
defined contribution pension
schemes
256,274
13,818
175,831
12,101
6,538
4,871
Total salari¢$, waggs and related costs
276,626
192,803
The average number of part time staff employed in the period was
The average number offull time staff employed in the period was
The 6stimaled full time equivalent number of all staff employed in the
peri¢)d was
Neither the trust8es nor 9ny persons connected with them have received any remuneration from the
charity or any relaled entity, either in the current or prior period.
No employees received emoluments (exduding pension costs) in excess of £60.000 p8r annum.

Docusign Envelope ID.. 6E2Ec980-ES604A93-998D-C8C92415EFAB
Sport Changes Life Foundation
Notes to the Accounts for the perlod from 1 April 2023 to 30 September 2024
8 Defined contrlbutlon pension schemes
Any liabilites and assets associated with the scheme are shown under debtors and creditors.
9 Remuneratlon and payments to Trustoes and persons connected with them
No truste8s or persons connected wilh them received any remuneration from the charity, or any related
entity.
10 Tangible flxed assets
Curront Yoar
Land and
Bulldlngs
Fixturès
and fittlngs
Equipment
Total
Cost
At 1 April 2023
27,397
7,523
34,920
At 30 Soptembar 2024
27,397
7,523
34,920
0opre¢iation
At 1 Aprll 2023
Charge for the period
27,397
7,623
34,920
At 30 Sgptombgr 2024
27.397
7,523
34,920
Ngt book value
At 30 September 2024
At 31 March 2023
Prior Y•ar
Land and
Bulldlngs
Equlpmont
Flxture8
and flttlngs
Total
Cost
01 April 2022
Disposals
27,397
7.523
34,920
01 October 2023
27,397
7,523
34,920
Depreciation
01 April 2022
Charge for the period
27,397
7,523
34,920
01 October 2023
27,397
7,523
34.920
Net book value
01 October 2023
01 October 2022
35

Docusign Envelope ID,. 6E2EC980-E5604A93-998D-C8C92415EFAB
Sport Changes Life Foundation
Notes to the Accounts for the period from 1 Aprll 2023 to 30 SoPt8mbor 2024
11 Debtors
2024
2023
Prepayments and aGcrued income
25.463
81,530
25,463
81,530
12 Creditors: amounts falling due wlthSn one year
2024
2023
Trade creditors
PAYE, NIC VAT and other taxes
Other creditors
84,707
132,313
18,335
76,114
69,176
22,492
235,355
167,782
13 In¢omo and Expendlturo account 8ummary
2024
2023
At 1 Aprll 2023
Surplus after tax for the year
At 30 September 2024
{79.576)
161,423
891
{80,467)
(79,576)
81,847
14 Particularn of how partlcular funds aro ropre8onted by assets and Ilabllltle•
At 30 September 2024
Unrastricted Deslgnatsd Restrlctsd
fund8
funds
funds
Total
Funds
Current Assets
Current Llabillties
317,202
(235.355)
317,202
1235,355)
81,847
81,847
At 1 April 2023
Unregtricted Deslgnatsd Rostrlctsd
fund8
funds
funds
Total
Fund8
Current Assets
Currenl Liabilit188
88,206
(167,782>
88,208
(167.782)
79,576)
79,576

Docusign Envelope ID.. 6E2EC98(>E5604A93_998D_C8C92415EFAB
Sport Changes Life Foundation
Notes to the Accounts for the period from 1 April 2023 to 30 Septamber 2024
15 Change In total funds over the period as shown In Note 14, analyged by individual funds
Funds
brought
forward
from 2023
Movement Transfern
In funds in
between
2024
funds In
2024
Funds
carried
forward to
2025
Seè Note 16
Unr•strl¢ted and designated funds...
Unrestricted Revenue Funds
(79,5761
161,423
81.847
Totsl unre•tricted and deslgnated funds
79,5761
161,423
81,847
Total charlty funds
79,576
161.423
81,847
16 Analy¥i• of movement8 In fund• over the period as 8hown In Note 15
Other
Expenditure Galn8 &
Lo88e8
2024
Incom•
Movamant
In funds
2024
2024
2024
Unrestricted and designated funds...
Unrestricted Rev6nue Funds
642,793
(481,3701
161,423
642,793
481,370
161,423
17 The purposes for whlch the fund8 a8 detailed In note 15 are held by the charlty are:.
Unrestrlcted and designat•d
funds...
Thes8 funds are held for the meeting the oblectives of th8 charify,
and to provide reserves for future activities, and subject to
charity legislation, are free from all restrictions on their use.
Unrestricted Revenue Funds
18 Ultlmats controlllng party
The charity is under the control of its legal members.
Every member of the charity 15 obliged to ￿ntribUte 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 member. or within
one year after he or She ceases to b8 a member.
37

Docusign Envelope ID.. 6E2EC980-E5604A93.998D_C8C92415EFAB
Sport Changes Lif8 Foundation
Detalled analysis of income and expenditure forthe period from 1 Apdl 2023 to 30 September 2024 as
requlrnd by the SORP 2015
This analysis is classsified by conventional nomlnal descriptions and not by activity.
19 Donations, Grants and Legacies
Current year Current year Current year
Prior Year
Unrestricted Restricted Total Funds Total Funds
Funds
Funds
2024
2024
2024
2023
Donatlons and glfts from Indlviduals
Srnall donations individually less than £1000
Mossley Hockey Club
S Tharnia
12,105
2,000
299,000
12,105
2,000
299,000
4.272
Tolal donatlons and g1ft8 from
Indlvldual8
313,105
313,105
4.272
Current year Current year Curront year
Unrestrlctod Restrlcted Total Fundg
Fund8
Funds
2024
2024
Prlor Year
Total Fund•
2024
2023
Revenue grants from govarnmont
and publ1¢ bodies
Belfast Clty Council
Department for Communlties
The Executiv8 Office
Awards for All
OFMDFM
2,920
4,991
38,051
19,900
3,500
2,920
4,991
38,051
19,900
3,500
6.838
3,551
Total publlc sector revenua grants
69,362
69,362
10,389
Current year Current year Current year
Unre8tr1ctod Rè8tricted Total Funds
Fund8
Fund8
2024
2024
Prlor Year
Total Fund•
2024
2023
Revenue grants and donatlon• from
non public bodies
Small grants individually lass than
£1000
Hallfax
Dormant accounts grant
1.762
1,762
5,000
41,333
5,000
41,333
Total private sector revenue grants
48,095
48,095
38

Docusign Envelope ID,. 6E2EC980_E5604A93_998D_C8C9241 SEFA8
Sport Changes Life Foundation
Detailed analysis of income and oxpendSture for the perfod from 1 Aprll 2023 to 30 September 2024 as
requirnd by the SORP 2015
Current year Current year Current year
Prior Yèar
Unrestricted Restricted Total Funds ToLIl Fund8
Funds
Funds
2024
2024
2024
2023
Insplru8
InspiNs
69,000
Total In8plrus
69.000
Total Donatlon8, Grant• and Logacl•8
Unregtrictod Rgstrlcted
Funds
Fund$
Currnnt
Yejr Total
Fundg
2024
Prior Year
Total Fundg
CU￿nt year
2024
2024
2023
Tolal Donatlon8. Grants and
L8gacie8
A1
430,562
430.562
83,661
20 Income from charltable actlvltle8 - Tradlng Actlvltle3
Curnnt year
Currentyear Current year Curront year
unrestrietea Ke8trictea
Total Fund8
Fund8
Fund8
2024
2024
Prlor Year
Total funds
2024
2023
Prlmary purpo80 and anclllary tradlng
Coaching income
1 a9,892
189,892
103,494
Total Prlmary purpo8e and ancillary
tradlng
189,892
189,892
103,494
21 Total Income from charltable actlvltles
Current year Current year Current year
Unrestricted Restricted Total Funds
Funds
Funds
2024
2024
Prlor Year
Current year
Total Funds
2024
2023
Total income from charitable trading
189,892
189.892
103,494
Total from charitable activltles A2
189.892
189,892
103,494
39

DocJJsign Envelope ID.. 6E2EC980-E5604A93-998ThC8C9241 SEFAB
Sport Changes Life Foundation
Detailed analysis of income and oxpondlture for the perlod from 1 April 2023 to 30 September 2024 as
required by the SORP 2015
22 Income from other, non charitable, trdding a¢tivities
Current year Current year Current year
Prlor Year
Unrestricted Rèstricted Total Funds Totsl Funds
Funds
Funds
2024
2024
2024
2023
Income from fundralsing evenls
9.673
9,873
Total from other i¢tlviti••
9,673
9,673
23 Other Income and galn8
Currnnt year Current year Curront year
Unrestrlcted Re8trlctsd Total Fund8
Funds
Fund8
2024
2024
Prior Y•ar
Total Funds
Current year
2024
2023
Ernployment grant
12,666
12,666
Total other Income
AS
12,866
12,666
24 Expandlturo on charltable actlvltle8 - Dlrnct 8pendlng
Currentyear Current year Current yè•r Prfor Year
Unrestrlcted Re8trlcted Total Funds
Total Fund•
Funds
Funds
2024
2024
Current Year
2024
2023
Gross wages and salaries - charitabl8
activities
Employers, Nl - Charitable actlvities
Defined contributlon penslon costs
charitable activitie5
Travel and Subsistence - Charitable
Activities
Coaching costs
Sports kit
Facility hire
Participant event
Other
256,274
256,274
175,831
13.818
13,816
12,101
8,536
6,536
4.871
22,376
22,378
14,620
14,307
639
2,352
700
703
19,538
4,403
2,005
7.386
19,538
4.403
2.005
7,386
Totsl dlrect spendlng
B2a
332,334
332,334
226,124

Docusign Envelope ID: 6E2EC980-E5604A93-998D-C8C92415EFAB
Sport Changes Life Foundatlon
Detalled analysls of Incomo and expenditure for thè period from 1 April 2023 to 30 September 2024 as
required by the SORP 201S
25 Support costs for charitable activllios
urrent yoar Current year Current year Prlorygar
Unrestrlcted Restrlcted Total Funds Tolal Fund5
Funds
Funds
2024
2024
Cuffent Year
2024
2023
Prnmises Expenses
Rent payable und8r operating leases
7,330
7,330
Admlnlstratlve overheads
Telephone, fax and internet
Printing and postage
Membership subscriptions
Computerslweb developm8nt
MarkètinglPR
Insurance
Sundry expénses
Repairs and maintananc8
Trainlng
Web51te build
Exceptional c08t - bad debt provision
HMRC interest
3,657
4,617
400
7,635
5,013
1.960
5,800
719
650
8,703
69.000
19,794
3.657
4,617
400
7,635
5,013
1,960
5,800
719
650
8,703
69,000
19,794
2,059
3,169
216
10,581
1,208
3,549
1,702
Pmfesslonal lees paid to advisors other than tho auditor or examiner
Other18gal and professlonal
375
375
165
Financial costs
8ank charges
423
423
Support Costs b•foro reallocatlon
136,076
136,076
28,538
Less support costs rnallocatad to Sp￿111¢ actlvltle$
To non charitabl8 Costs
(136,0761
(138,076>
{28,538)
Total support costs - Current Year
The basis of allocation of costs behveen actlvities is described under accounting policies
41

Dowsign Envelope ID.. 6E2EC980_E5604A93_998D_C8C92415EFAB
Sport Changes Life Foundation
Detalled analysls of Income and expenditura for thè period from 1 Aprll 2023 to 30 September 2024 as
requlred by tho SORP 2015
26 Other Expendlturo . Governance co¥ts
Current year Currgnt year Current year
Unrestrlcted Restricted Total Funds
Fund$
Funds
2024
2024
Prlor Year
Total Funds
Curnt Year
2024
2023
Consultancy- accountancy
Professional fees
12,960
12.960
12,960
Total Governance costs
12,960
12,960
12,960
All the èxpandlture In the prlor year was unrestricted.
27 Total Charltable expandlture
Curr•nt year Curront year Current year Prlor Yoar
Unrestrlcted Rogtricted Total Funds
Tot•1 Funds
Fund8
Funds
2024
2024
Current Year
2024
2023
Total direct spending
Total Governance costs
82•
B2e
332,334
12,960
332,334
12,960
226.124
12,960
Total charltable éxpondlture
345,294
345,294
239,084
All the expenditure in the prfor year was unrestrfcted.
28 Other tradlng expendlture unrolated to lundra181ng or charltable actlvltle8
Current year Current ye•r Curront y••r
Unrestrlctod Restrlcted Total Funds
Funds
Funds
2024
2024
Prlor Year
Total Fund•
2024
2023
Reallocated from support costs
136,076
136,076
28,538
Non charlty expendlture
B3b
136,076
136,076
28,538
42

Docusign Envelope ID.. 6E2EC980_E5604A93.9S8D_C8C92415EFAB
Sport Changes Life Foundation
Detalled analysis of income and expendlture for the period from 1 April 2023 to 30 September 2024 as
requlred by the SORP 2015
29 Total of other expendlture
Current year Currant year Currènt year Prior Year
Unrestrl¢ted Restrlcted Total Funds
Funds
Funds
Total Funds
2024
2024
Cutrent Yaar
2024
2023
Non charity expenditure
136,076
136,076
28.538
Total othgf •XP?nditure
B3
136,076
136,076
28.538
All the Oxpendlture In the prior year was unreslricted.
43