DoGUSign Envebpe ID.. 4EsFA7F&74C718OoSC2FT1l60C44c WILLIAM WILSON WILLIAM WILSON n4rw Accowntan Fl¢*d 8T18 +44<0)28 0240 Sport Changes Life Foundation Report and Accounts 30 September 2025 Comp8ny R8gi8tratlon Number. N1611158 Ch8rlty Rggl8lralion Number.. 103044 SPORT CHANGES LIFE.
DopJ8lw Énvak)pa ID." 4EsFA77A8I74-lJ2FT1l8DC44c Sport Changes Life Foundatlon Report and accounts for the year wd•d 30 September 2025 Contents Pag• Tru•t4•1' Annual Roport stst•rn•nt of dlr•ctorn' mponsSbllltl•• Ind•p•nd•nt Examln•rf• R•port Fund St•t•m•nts.'. Statem•nl of Fln8nci41 Activikn'e8 Movgm¢nl8 In fvnd8 28 Income and Expondltur• aecount 29 Balne• •h••t Noth to th a¢¢ounts
Docu8lgn Envelope ID. 4E5FA7F&7A804C744(X)SC2FT11BOC44C Sport Changes Llfe Foundatlon Company Reglstration Nurnb8r.' N1611158 Trusto08' Annual Report for the year ondod 30 Septsmbgr 2025 Th8 Truslees present th8lr Raport aThJ AcCntS fc¢ th• y8ar 8nd8d 30 Sept9mb8r 2025, whlch al80 comprfses thè Dir8clors' Report r8quir8d by th8 Companles Act 2006. R•f8rence and adrnlnlstratlve deta118 Th• ch•rlty n•m• The legal nome of the charlly18',- Sport Changes Lif6 Foundalton. The charfly is also known by Sls oper81Ing name, Sport Changes Life. The Charltys ar•as op•rntlon •nd UK ch•rltable rnglstratlon The charity is registered in Northem Ireland with Charity Commissty?n in Northem Ireland ICCNII with charity nurnber 103044. Th8 charity does not operate In any over8888 lurlsdlclions. Legal 8tructur• of th• ch•rlty Gharlty Is cOn8tled as a company Ilmked by guarantee, registered undgr the Companie8 Acts The govemlng documgnt of the ch8rity is the M&morandum and Artlcles of Assoc18tlon 86tablishlng the company under compony legislation. There are no reslrictlons in the goveming documents on th9 op8r8tlon of the Ch8rity or on Its Imi88trnenl powers other than those Imposed by Charlty Law. By opgratlon of law all, InJ8tees are directors undgr the Companies AGI 2006 and all dlroGlors are 1ru8le8s under Chari118s legislation and hav8 f88pon81bllltl88, 88 8uch, under both company and charity18glslation. The trustees are 811 individuals. Th• pilnclpal operatlng addTr••, telephone numb•r, •mAII and wgb •ddr••sos of tho ch•rlty Unit 22, Argyle 8uslness Centre 39 North Howard Stfgal. B8lfBsI Northern Ireland, BT13 2AP Telephone 02896 218837 Email A¢jS8 info@sport¢hangeslrfe.com Web address wrn.srtchangeslIfe.coM Th& registered office of th8 charity for Companlg5 Ad purpDS95 15 the same as the operating address shown above.
DoEign Envaope ID.. 4E5FA7F&7A804C744OO2FT1l8DC44c Sport Changas Life Foundation Company RsgistratiDn Number. N1611158 Trustoos. Annual Report for the year ended 30 Soptsmber 2025 Th• Tru8t••$ In offlc• on Iho dat• th• roport w•8 Jpprovgd wer•:. Dr D Brennan Mr M J Marais Mr N Mccullough Mr5 J McNeill Dr S Thamaralnam Mr A Larkin Ms G Cook Mr E Mccrory Mr K Willel Ms N Mccarthy Mr G Magulre Ms L C Bnjdondl Th• Iru•tMi who ¥•ry•d a• a tru•tM In th• r•portlnq p•rlod, and, If appllcabl•. thelr dato• of appolntm•nt or relgn•tlon durlng th• y•r w•r•:. N•mo Dr D 8r8nnan Mr M J Marals Mr N Mccullough Mrs J McNeS11 Dr S Tharmaralnom Ms C Waterworth Mr A Larkln Ms G Cook Mi E Mccrory Mr K Wlllett Mrs N Mccarthy Mr G Maguire Ms L C Brudenell 3 September 2025 I the trustees are also members of the charity. Appolntod ReJJlgnedlRetlr•d 9 October 2024
ChKu$ign EnveW10.. 4ESFA7F7A04c744c)2FF11BDC44c Sport Changes Llfe Foundation Cornpany Registration Nurnb8r'. Nl811158 Trusteos. Annual Report for tho year endod 30 September 2025 Obleots and actlvltles of thg ¢harfty The purpos•s of the ch•rlty as s•t out In Its goveming docum8nt The charitys objacts I'objects.) arg SP9dfically reslrfcled lo the advorb¢gmenl of educallon and lo promote capacity building among young people from socialty and economic811y di58dvantaged communit18s Iherelnafler called Ihe'benefidarie8'1 in North8m Iland and its environs in the Republlc of Ir8L4nd Ihgrginafter called the aa of 'benef) without dlstlncllon of age. gendar, sexual Orignlalion, dl8abllSty. race, ethn¢ origln, political, religious or other oplnion by 8sso¢lab'ng the slalutory 8Uthoritsos, voluntary organisations, academic Instilulion8 8nd the baneficiarigs in the area of benefit in 8 common affort through sport, eduCatn and other r8creallonal actNits'es lo develop their phy5ic81 fitness, Fnentsl and emots'onal Capac8$ $0 that Ihoy may grow lo full maludty as individuals and citizens and that their conditions of Ille may be Improved and anc511ary lo this.. al lo provlde or make arrangements for the provislgn and co-ordlnallon of volunteers from the Uniled Slates lo work within th6 aroa DI b¢nofll to 8UPPOrt the work of the ch8rity th tho added benefit that such voluntèers shall bg empowered and motivated lo work In and develop community programm88 in tho Unitgd Stsle8 on thelr r8turn', bl to en8ble, asslsl and encourage the education of volunteers In leadership, coachlng and Oan$8110 of sport and physlcal Tecrealion for the benefll of the b8neflciarf9$', cl educate the boneflclaries lo encourage Ih8m to follow 8 rn6 activ8 and healthiar lifo8ty9, 10 grow Ihelr confldenc8 and ralse Ihalr aspiratlon8', dl develop yourvj leaders wlthln the bgngflciaries through inlegrallon ond logelhemess and build communlty involvèment to ensure long-lerm sustslnability,. and g} lo advancè any olhor exclusfvely charitsble purpose a8 the dir8ctOfS may, from time to lime. decide in accordance with Ihe law of chartiy.
D(Ku$ign Envèlo ID.. 4ESFA7F&7A8o4C7Ux2F71lBDC44c Sport Chan$ Life Foundation Company RegtStratn Number.. N1611158 Trustse8' Annual Report for the year ended 30 September 2025 The maln •cllvltles undort4ken In rnl•tion to those purposes durlng th• year Programme aims are.. -To engage with disadvantaged young peoFle and offer them an alternative to anti-social b8haviour and offendirwJ and $lop the cycb of a Ilf81ime In the crfmlnal lusllce 8y6tom. -To raise the aspiration of young pwple lo reach Ihelr full pot6nllal and become the best that they are capable of becomlng 8nd 8UPPOrt them on Ihaif loum8y to ultimalaly gaining and sustalning &mployTnent. -Improve 11fese$ and h¢alth and wg11-being In both young and old. Sport Chang08 Llfe have been developing active ageing progr8mm83 d8veloping acbve lrfestyes and taking them away from loneline88. Th• maln •ctlvltl•¥ undertaken durlng th• y••r to lurthw Iho ch•rlty's purposg lor th• public b•n8llt Sport ChBngeg Life Foundation 18 more than a programme. il Is a means by whlch w8 Gan help mentor young people. engage and slgnpost them to exlstlng agencles and organl88llons and c*ealè a bridgg lo onable them to t8ke hold of their lives. 11 d085 not seek to duplicate any existing pro¥A5ion, but lo complement and work in partnership. The charity proposes to aCvelY prcmote and engage in a rangg of communlty projects Incorpor81ing Sport, good rglalions and personal dgvelopmenl deslgned to ra18e theSr Ilfe aspirations and improve their., - -MoUvation. attitud8. 58lf-confiJence and bdief -Personal development -Team working skills -Loadershlp skills and activ8 cllizenshlp skllls
DO¢L1¥) Envglope ID.. 4E5FA7F8-7*D4C7c2F71lBDC44C Sport Changes Llfe Foundatlon Company Reglstratlon Nurnbgr.. N1611158 Trustoes. Annual Report for tho year endod 30 September 2025 Th8 charity provides adwc8, SUPPOrt and guidance for young p8opl8 in community groups. schools, colleg8s, nur51ThJ homes, Independent living ar8as, through Such means as.. -outreach SP¢Nts coaching sessKJns using Sports mentors and Victory Scholarsllntems -Face io fac8 8UPPOrt for young peoplg wlh Sports mèntors and Victory Scholarsllntarn$ -Prov181on of r880urces to acc888 training and support prc43rammes Those who benefit from our 8cINilies indude.. -Indivldual young people -OlderAdults -The community and communltygroups -school8, collegos, univer811i8s, youth clubs, church grwps. nLJf8iNJ homès, ind8pen(lenl Ilving areas -Employers -US unlverslty 8tudents- Mclory Scholar8 -Loc81 bu8iiies8es 8nd corporates 88low are 80m8 ol the organlsallon8 Sport Chan998 Llfe has worked with to deliver Serv98 10 ung people and older adLtll8. -The Ex8cuilve Office -Antrim & Newtownabbey Bcfough Counctl l Belfast City Council l Ards & North Down 8orough Councll -Dgpartmenl for Communities -Ul818r Universlly -Educalion Aulhorlty -collegès of FHE -Jobs and Benèflls office -Local Schools -Housing AsgocAalions -Loc81 Community Group$ and Youth Groups -PSNI Local Corporate Businesses
Enveknp8 ID." 4ESFA7F8-7A80-8C744OO&C2F711BDC44C Sport Changes Life Foundation Company R8gratr8tion Nurnbgr. N1611158 Trustaes. Annual Report for the year ended 30 Septèmber 2025 Sport Changes Life 8ngages with disadvantaged youth experiencing social inequality. through positIv8 aclNiilies d&sed to increase confld8nce. raise aspSraUons, and offer pastoral c and support. Selected jointty by community groups and the PSNI {where applicable), many young peOe will benefit from our eHoops programme. Improving their team working skills. leadership skills, active ci1Szenship skills and self-esleem. This is achieved through bespoke curriculums th81 enable thé team lo dellver accredilad qualfficats'ons for the professional dgv8lopmenl of young P90ple. Addillonally engages with older adults who are seekln9 access to slruGtured physlcal 8clivlly and who will benefit physically and mentslly. Through our Victory Scholar Programmg, Sport Changes Lif8 glves US colleglale scholar- athletes from divers8 sociownomic backgrounds the opportunlty lo pursue advanced study In gradu8le programmgs al unir$I11es across the Island of Ireland whikg continuing lo p18y thèir sport, coaching and mentoring young peoplg in neight)ouring local comrnunillas and gaining valuable work-llfe experionce Ihrough Inlernshlps. p8rtner8hips and fr18ndships, cultural exchange and gnrichmenl. We have also developed a new str8nd lo tha VS programmg. by utilising Victory Interns who bgnofit from worklng wllh thg found81Ion and plawng Ihoir sport proles8ionally, rnlnus the gducauon. In order to achleve th18, progrnmm99 are devdoped lo meet the needs ol young people and old8r adults, t8ilored to e8ch group. The key lo the success of the programme is the time committed lo the engagement of groups f8cilitalas the opportunity for Sport Changes Life to'tallor, programme8 to meet th8 speclfic needs of the group they are working with. We flrmly believe that through our programm8s, we are fulfilling our aim lo raise the aspirations of young people 8nd older adults through 5POrting 8xc8118ncè, vocational and academSc achigvement and personal development. The trustees hav8 had regard to the Charity Commission's gUIdan on publlc benefit In man89ing the a1vilieS of the eharity. Th• short temi and longer tsmi alms •nd oblectlves To establish the Sport Changes Lrfg Foundation a5 a leading rxovider of sport-led pgrsonal development support for young pTrI And nlrlAr Adiilts In NnrthAm Ireland, To develop sustainable fundlng streams to SUFPOrt the long-larm delivery of our pr(*Jramm88. To continue to build p8rtner8hlps bmth kay stskeholders In the commun+ty. Indudlng local councAIs, schools. and businesses, and bulld an organisalion fil for purpose. To expand our programm8S to reach more disadvantag8d communits'es and individuals. To measure and evaluate the Impact of our programmes to ensure that we are making a positive difference in the Iwes of the individuals we s8rve.
D9n Env8lop8 ID.. 4ESFA7F8-7Aeo4cT*800X2FT11BDC44C Sport Changes Life Foundation Company R8915tralion Nurnb8r'. N1611158 Trusto•s' Annual Report for the year ended 30 September 2025 How the actlvltles undert•ken durlng th• year contrlbuted to th• a¢hlev•ment of the aim$ and obJ•¢tlYe$ The curr8nt programme3 p(Kffolio is designed 10 68tablish tha Sport Changes Life Foundation 85 a leading provid8r of sport-led personal development support for young people and older adults In Northern Ireland. Continuously seeking for suslaSnable funding streams will support the long-tsrm delN8ry of our progmmmes, and our current partnerships With k8y gtakeholders in the WTd8r community has gnabled us lo expand our reach lo more underserved communities and individuals. Measuring ané 8valu81ing the impact of our progr8mmes which wlll ensure that we are maklng P0811Ive differance In the IIv8s of the indlviduals we serve. Prograrnme delivery for the year is ontained in Ihe section of the report enllligd 'The main 8chievemenls performance ol the charity duiing the yearf.. Th• rnaln achl•vom•nt8 and p•rfomi•nc• of th• tharlty durlng th• y•ar Sport Chang0• Llf• Programme dellv•ry 2024-2025 Reporting perlod.. 7 OGlob8r 2024 to 30 September 2025 SpNt Chang88 Llfe conllnuas lo champlon thè belf that sport can transfomi Ilve8. Throughout 2022025, we delivered programme8 that supported children. young peo8 8nd older adults lo build confidence, d&velop essential skills, strengthen well-bging and f&el connected within their communities. Through inlegral8d sport and gducalion-b8s8d iniervenllon5, w8 alm lo enhance Ilf8 chances. promote personal growth and create heallhler, Moro res1119nl communlUgs. Ge¢grnphlcal Ar•as of Imp•¢t 20242025 Programmes were delivered 8cros8.' -Grealer Belfast Lisbum - Armagh - Newtownabbey Carrickfergus Dt)wnpAtri¢k - Crossgar - Newcasde Clough - Dundrum - Holywood - Ards & North Down Our footprint conlinu8s lo expand annually, strengthenlng acc888 to 8POrt-ba8ed inleN8ntion8 acfOSS Northgrn Iraland.
DocusvJn En¥9bl0.. 4ESFA7FB-7A804CT48W2F71lBDC44c Sport Changes Lifo Foundatlon Company Reglstration NUmer. N1611158 Trustees. Annual Report for the year ondad 30 September 2025 Strat•gl¢ Progress Und•r Vlslon lo Vlctory The 2024-2025 period mark8d an active developmenl phase of our Vislon lo Vlctory strategy. with continued momentum across thr8e priority areas.. 1.Programrne reach and scale- expanding delwery lo support more Indfviduals in more communities. 2,Flnancial resilience- 8lrenglhening income g8ner8tion, partnerships and long-torm sustainability. 3.Operatlonal strength hh-1fflpaCI intervention. ensuring Sport Changes Lrfe remaln$ equipped to deliver conslslent, This year's growth refi8cts both incr68sed demand and an org8nlsatlon#l commltmenl to continuous development. Programm• Dollvery Summary 2022023 Sport Chang8s has conllnued lo expand and 8nh8n¢e 118 programm8 dellv8ry throughout 2024. reaching a diverse range of ag8 groups and communillès through structured an¢J Impactful Inlli81ives. onour Roll Programme 60 programmes dellvered 8cr088 both prlmary and secondary schools, engaging 2,234 pupSls aged 13 in a 10-12 week curriculum supported intervention that builds ¢onfldence, supports Iransillons and reInfOr PDMU leaming oulwmes. Educatlonal Hub• 7 Educallonal Hubs deliverad across Belfast, supporting 130 pupils aged 11 wth slruclur8d aftar- school eng8gem8nl blonding physical a¢bvlty and cUrrUllSM support. •Hoop* Prograrnme 7 progrBmm8s d&ler&d, 9ngaglng 245 young people ag8d 1&k18, all of whom achiev8d an OCN Lev811 qualrflcollon. The programme contlnue8 to strengthen pathways into educ8tion, wolkbelng and employment. Young Ambajsador Programme 7 (minimum 12 week51 programmes delfvred with 142 young people, developing leadgrshlp skllls. social awareness Bnd peer-driven community action. Seasonal Camps 7 struclured five-day camps d8lfvered throughout Ihg year, involving 338 young peoplg in sport, teamwork development and personal growth opportunities. A¢tlYo Agolng Programm• 38 sites engaged in delivery- 5 ongoing weekly Iocallons supported by 33 short-cy¢Ig programTnes. Across all locab'ons. the programme 8UPPOrted 631 older adums, promoting mobilty. cognitive stimulat¥)n and soclal o)nnection.
Docusw Envelope10.. 4ESFA7FB-7A804C7440D5.C2F711BDC44C Sport Changes Life Foundallon Company RegigtrallDn Number.. N1611158 Trustees. Annual Report for thè yèar endèd 30 Septernber 2025 Corporat• Partn•rnhlp• & Boyond 8usln•s8 Actlvlty Through the Beyond Busine88 initiative, Sport Changes Life develope(19 meaningful corporate partnerships with.. .Transllnk .Phoenix Enèrgy .Kingsbridge Private Hospital •PFANI .Clonard Cradll Unlon •B8skelball Nl MRP .Slephen McC08h Funeral Dlr8Ctors .Ar9b Buslnasg Cgntrg Across Ihasg partngrships, we delfvered a comblned programm8 Portfollo 8ngaglng 1,851 irKlivlduals lyoun9 p8ople & older adults} through sport-led inlervenlions. CSR collaborallon 8nd communltrb88èd delivery. Tho dlff•rnn¢• tho ch•rlty p•rfomiance durlnp th• y••r has m•d• to the beneflclarfes of the ch•rty •nd to wld•r soelety Young People Raached Honour Roll.. 2,234 .Educalional Hub8= 130 .èHoop$.' 245 .Young Amba85adofs'. 142 .Sea8on Cgmps.. 338 Totsl young people supported.. 3,089 Older Adults Rwhgd .Actwe Agging Programme total.. 631 Participants EryJaged Through Beyond 8usines8 Partnerships 1.851 Indmduals l young peopl8 and older adults) supported through Cofporale partnership delfvery. These figure8 demonstrate slroNJ programmè reach and measurable ar-On-Year growth In communty impact.
Ducu*9n Env8lopB ID.. 4E5FA7FB-7A804c7442FIl1BDc44c Sport Changes Lrfe Foundation Company Regi5tr8th)n Number. N1611158 Trustae5' Annual Report for the year ended 30 Sgptember 2025 Vlctory Scholar Programm¢ FdlowTng a pouse durfng 2022024 for an internal review of its operations. partnerships, and overall performance, the Victory Scholar Programme was reinstated in August 2024 with refreshed structure designed to strengthen its irnpacl andlogacy. A key innovation introduced as Part of this relaunch was the Victory Inl8rn role, as wa brought in ttvo high-lgvel 8lud8nl-athleles (Nathan Karr8n & Curtis Larou55el lo the foundation In September 2024. These Wctory Intorns balanced their profession81 sportlng caeT5 (playing for Ulster University bask8tball tsaml with a minimum commitrment of 15 hours p8r w88ks supporting Sport Change8 Llfe. In thls role. they serve a8 professlonal sport mentors and role rnodels. inspiring young people across Northem Ire18nd. sharlng their &xp8rlences, and contributing directly lo programme delivery. Both Individuals wer8 recwiled under an intemalional sports person visa. gnhanong the programmo's profile and capacity ID deliver hlgh-quality mentorship and engag8m8nl. They both played a key role In th8 last 12 m¢)nths, furth9r enhanclng th8 experlence of yOLbng peopl8 C our programme$. Th18 dev8lopmgnl ropresenls an exclknng evolution for th8 foundation. bulldlng on th8 Victory Scholar legacy and further embeddlng sport as a calalysl for youth devalopmant. A8 of 2024, the Vlclory Scholar Alumni NeNvork eompri5es 189 scholar8, underscorlng the programme's 8ndudng influence on young athlètes and the %dar communRy. 10
Docusi Envew ID.. 4ESFA7FB-7Aeo4c744OOSC2F711BDC44C Sport Changes Life Foundation Ccfflpany Reglstrabon Number. N1611158 Trustees, Annual Report for the yeor ended 30 Sèptember 2025 Wlder Soclal Contriblon The collecttve outcome of our work this year has ctsntrlbuted to.. Improved mantal and phyEScal well-belng across generations Incrèased access lo qualiflcalions and positive pathways for yYJur¥J people Greater gocial connecb'on 8nd reduced isolation for older adults Enhanced leadership. confidence and community pride in young participants Stronger cross-sacior collaboration driving long-18rm soci81 benefit Funders and Slrateglc Relalbnshlps We continu8 lo slrenglhan our relalionshlps wSth key 8takehold8r8 8nd fundèrs who support our mission. Our v8lu8d pathers Includ8'. .Th8 Execullve Officè .Connsw81er Homes .Radiu8 Houslng .Apex HryJ$lng A8soc1811on •Ark Housing AsSoClI0n .Clanmil Housing .Cholca Houslng •Woven Houglng .8elfast City Councll Anlrim and Newtownabboy Borough Council .Ard8 & North Down Borough Coundl Good Ralallons loam I PCSP .Jig5aw Nl .Baskelball Nl .Kingsbridgg Foundalic These patherships have bgen Instrumèntal in helping us delfver Impactful Programmes that empower young people, promolg wg11-belng, and strengthen communities. In closing, the 2024-2025 period represents a ygar of meanlngful advancément for Sport ChAngo$ Life. Our programme reach has gfown, our collaborative networks have Strengthened. and our mlsslon to inspire positlve chang& through sport has been further embèdded into th6 communlYe$ we servg. Thank8 to the ongoing support of school$, funders. corporate p8rtn8rs ar local authorTbes, we ha been able lo deliver progreSse, hlgh-lmpact interventions that continue to improv8 oulcomes for indivlduals of all ages.
DoG9n Ethveltswlo.. 4EsFA7FB-T$o-6c74-8[MJ2FT1lBDC44c Sport Changes Life Foundatlon Company Registration Number.. N1611158 Trustees, Annual Roport for the ygaT ondod 30 soptember 2025 The dIfferen the charity's perforniJnc• durlng th• y•ar has mad• to th• b•n•fl¢larles of the charlty and to wid•r socloty Sport Chang85 Life hos conlinued lo make a meaningful Impact on Its b8n6flciaries and wider society throughout 2024-2025. reaching diverse age groups and communiligs a¢ros$ Northgrn Ireland. Through innovative programmè delivery, slrenglhened strategic partngrghips, and 18rgeted inltialive8, we have empowered individuals, promoted mental and physical well-being, and fostered slronger, more connected communitie5. EmpowerSng Young Poople13,089 partl¢lpant8) .Honour Roll Programme eng8g8d 60 schools, supportlng 2,234 pupil3 agèd 13 wSlh person81 development, confidence-bulldlng. and key tr8nsilional 8kills allgned lo the PDMU curriculurn. •8Hoop8 Programm8 dellv8r8d 7 sixle8n-wgek programm88 for 245 young people g98d 14-18. 811 8chieving OCN Lavo11 qu811ficallons. cre8llng palhw8yg 10 8ducallon, employment, and Improved w811-bglng. .Young Ambassador Progr8mm8 ran 7 cohorts engaglng 142 young people, nurturfw leadership, communlty engagement. and social aGllon skills. .Seas¢)n Camps dellvered 7 slruclured fiv84ay camps, supporting 338 partiGipanls In devetoping le8mwork, resilience, confidence, and lilg skills through sport. .Educallon81 Hubs operated across 7 schools and communlty v8nu8s, engaging 130 children aged 11, providing sale. slruclurod spaces that combined physical activity with educational support. Enhanclng Wèll-bglng Acro•s Generatlon#1631 Older Adults) .Aclive Ageing Programme ran 8cro8s 38 siles, including 5 ongoing weakly programmes and 33 short-cycle inilialives, engaging 631 older adults. These programm8s promote physlc81 activity. mental stimulation, ond social conneclicn. redudng isolation and supporting po811ive ageiTra. Strength•nlng Ct)mmunltl•$ and Soclal Impact (Victory Int•rns & Alumni) .The Victory Scholar Proarammft pmgrp.s.sp.d with Ihft inlmdiir.li(7n ()1 IhR Vir,Inry InlRm mlft in August 2024, bringing 2 high-lev81 sludenl-alhleles in Soplombgr 2024 to mentor young p8opl8 while competyng professionally and contributsng 15 hours per week to Sport Changes Life. .The Victory ScholarAlumni Nptwork now comprises 189 scholars. d8monstraling the programme's sustained global influence and legacy. .Through 7 corporate partnerships (Transllnk, Phoenix Energy, Kingsbridge Private Hospital, PFA Nl. Clonard Cr8dil Union, 8a8k8lball Nl, MRPI. we delw8red sport-led interventions engaging 1,851 particlpants, r8inforcln9 the rrA8 of sport as a tool for 80cSal g)od. 12
DO819 Env8W10." 4EsFA7F8-?8ts-Sc74-8Cl9c2F7llBDC44C Sport Changes Life Foundatlon Company Registration Numb8r. N1611158 Trusto08' Annual Report for the year ended 30 September 2025 A Strong•r. Mor• Su6talnabl• Organlsatlon .Implemènialion of thè VIsiDn lo Victory strategy ensured Conllnued organisatlonal growth through expanded programme d&livery. operats'onal excellence, and fin8nci81 guslainabillty. *Relalionships wllh government bodies, councils, hou8ing 8ssocialion8, and 8POrting partners were slrengthentd. securing long-lerm support for inilialives ond enabling continued communty impact. Wld•r Socl•tal Impact The combined outcomes of our work extend beyond Indlvldual partklpants, contdbutln9 10.. .Maximlslng yport-18d inlerwenlSon8 to raise aspiration8 and Improv8 outcome8 in education, employmènt, health, and p8ac8 & reconclllatlon. .Encouraging physical aclivSty and mental resilience 8cross communities. .Providing allgrnalive p8lhways lo education and employment for al-risk youth. .Promollng a cultura of18ad8rship, indusion, and good r8lalions Ihrough Sport. Sport Change8 Llfe remaSns commltted to transformln9 IIv89 through sport, ensurlng that Individuals and communltles continue lo thflv8 8cross Northem Ireland and beyond. Structure, governan ond manlgtment th• charlty BoBrd me8llnll8 taka place bimonlhly, unless a special general m8811ng Ss r8qui18d. The company wlll hold an annual general meeting once in aach calendar year. Trustees are appointed lor a tWO- ygar term and are elvJlble for reappolnlmenl after Ihls term. In appoinlm8nl of a CEO, the board musl rgach consen8U8 on the CEO'S lob d8scrfplion and undgrtake a camful search process to flnd thè most quBlffigd Indbvldu81 for the posltlon. The board wlll ensur8 that th8 CEO ha8 the moral and professional support he or she nogd8 to further the goals of th8 foundation. The CEO. in partnershlp wllh the board, will decide upon periodic avBIu8llon of the CEO'S pgrformance. The dalO.daY responslbillty for running the org8nisation is deslgnaled lo the CEO. As stewards of the foundallon, the board must acuvely participate with lh6 stsff in an ovefall planning process and assist in implementing the plan's goals. Objects of the Foundation's Nl Board-. -D8t8rmin8 tho Foundation'$ Mission and purpose -Selecl the CEO -support the CEO and review his or her performan -Ensure effecb've organisalional planning -Ensur8 8dequale resources -manage resources effectively -Datermine and monitor thg foundation's programmBs and services -Enhance the FoundatiDn'S Publ image -Assess its Own performancg
DU$l9n EnveW10.. 4ESFA7FB-7A804C74400&C2F711BDC44C Sport Changes Life Foundatlon Company RegistrabDn Number.. N1011158 Trustg96' Annual Report for tho yèar ended 30 September 2025 The mothods used to rwrult and •ppolnt new ¢harfty truste•s 11 In line with the A'¢le8 of A830clation. the company shall actively promote a Board of Trustees, which includes a range of skill, experience and knowledge in keeping with the pursuance of its Objects, and to this end it 1$ enlilled lo adv8rtise and inleNiew eligible candidates lo be polonlial directors of th8 board. 81 Succegsful candldales arising from the inlervl?ws shall be eligible for nominallon or appolntment lo the board under the provisions of ihe articles dglailod below. 21 A retiring Iruslee shall be elblble for r&nominalion and election, under the prowsion of the Articles. 31 The Truste8 Shall be elected 81 the annual general meeting by the meMr$ present lin pèrson. or through an 8ulhorised represenlallve or by proxy). In order lo be oligible for olection to the board of trustees.. a) Nominations from mombers ellglbl8 lo vola will be taken 81 the annual gener81 m88llng. 11 If the number of nomlnallons eXS Ihg number of vac8ncle8, elecon 8h811 be by 8ecrel b81101. ill If the number of nominations is18ss th8n Ihe number of v8C8ncies, further oral nomin811on8 may wlth the approval of the annual general meellng bé Invll8d from mambers at the sald annuol genero1 meellng. b} The board of Iruslee81s entlded to nomln8te those candldates Sobclgd In acGordan¢g t Iho Iclgs of Assoclalk)n. 41 The trusl8es shall h8ve th8 power al any time lo appoint any person, who need nol ba mombgr of the company. by co-oplion.. a) To be a trustee lo fill a casual vacancy. Iru81ee 80 appolnled $h811 hdd office only until the next following annual general meéting and shall then be gligible for electlon. bl as additional trustee8 wSlh particular skills andlor knowledge up lo but not exceedlro a number equivalent lo one third of the elected Iruslee8 for the time being. Trustees so appointed shall hold office only until the next following annual general m88ting and shall then be eligible lor re- appolnlmenl as COaOPted trustees. 14
Docu5kJn Envebpe ID." 4E5FA7F&74¢74c5£2FF1l8DC44c Sport Changas Lrfe Foundatlon Company R8915trdlion Nurnb8r". N1811158 Trusteeg. Annual Report for the year ended 30 September 2025 Th• poll¢los &ndprocedurn8 for the indu¢tlon and tralnlng of trustws The Ch8ir wlll 8gSlSt the CEO in conducllng new director orienlallon. A training programme will be developed lo gnsure that any newly appointed IrustO8s wlll r8c8ive training ¢Jn all matters necessary lo enable them to perfomi Ihr duties effectively. Where the appointee is not sufficiently exparionced Iraining should cover a minimum of govern8nce and m8nag6menl. gqual opportuniltes. introduction to the history and acllvilles of the or9anisation, sufficient gxplanallon of the charities financlal accounts and r8portlng procedure8 to enable them to exercise èffects've fisc81 oversl9hl. explanation of all charlty pollcles. If the n6w trustee Is lo take on any Specffic duties, trainlng in relation to th88e should bg 8sse888d. Tho ch•rlty org•nlsaeion•l stru¢tur• Tho ch8nty compri6es a number of committe8s and working groups, namely. - Finanee WorkirvJ Group Fundraising Working Group - Governance Worklng Group 15
Oocu8ign Envek)pe10.' 4E5FA7F&7AwMc744OO2F71lBDC44c Sport Changes Llfe Foundatlon Company Registration Nurnb8r'. N1611158 Trustees. Annual Report for tho yaar ended 30 Sèptember 2025 How the ¢harlty mak•s d•¢lsions and how d•c151ons •re deloyatod Fin8n¢e Working Group It 18 agreed that the Finance Worklng Group shall= -oversee the financial plannlng of the Foundation and establish slruclures, whlch will be presentsd to the Board for approval. Guidelines will thon be drawn up in 8c¢ordance with regulations Sot out by the Inland Revenue. -manag8 the fin8ncial health of the Foundats'on. -To agree plans for presenting and administering effectiv8 fln8ncl81 procedures, -To provlde financial forecasts for the strategic dev8lopmenl work of th6 Foundation. -To discuss and resolvè any i85ues in relation lo the managernenl of charltable funds and to enable the Foundation lo ensurè such funds are matJ8 avallable for the foundallon's programmes, a8 they are ne8ded. -To prepare and present flnancSal reports lo tha Board in advance of board meelino5 as required. -To receiv8 and discuss financial reports from our accountancy support wlh the view lo making reeommendallons lo the Board on flnanclal m8nagament. -To ensure transparency In 811 fln8ncI81 mÈtters re18fjng to th8 Foundollon. -To identify and recommend 8ultsble individu818 lo manage linanclal matter. -To dgmonslrale slral8gic flnancial le8dgr8hip on matters rel8led to the slrBtegSc direclKJn and Opgrallon of ¢he FoundalS0n. -In re8¢hlng decl8lons the Fnance Worklng Group of the Board of the Found8tton wlll have due rggard lo the impact and implications of 811 decisions on operations in Northern Ireland and the United Slatos and the Foundallon'8 commitsn8nt lo ensuring 8quilable pr8ctic85. -The Flnance Worklng Group of the Brd will meot annually unless otheThs9 agreed by th• Board. 16
Docusign Envply ID". 4EsFA7F8-7A8(744C¥j&c2FT11BDC44c Sport Changes Life Foundation Company R89i8tr8bon Nufflb8r.' N1611158 Trustees, Annual Roport for the year anded 30 Septembor 2025 Fundraislng Working Group It is agraed that the Fundralsln9 Worklng Group shall.. -Lead tha fvndralsing acllvtti88 of the Foundation. -Prepare a short- and long-tsrm fundroislng 81ralegy with SpeclC goals and actions for Bpproval by thè board. -Prep8ra gfKI present reports on fundraSslng to the Board. -Receive and dlscuss operatlonal reports on fundraising activities wSlh the vSew lo making recommendations lo the Board. -Discuss and resolva any issues in relallon lo the management of charrt8ble funds and lo enable the board to ensura such funds are made available for the found81ions programme8 as thèy ar8 needed. -Id&ntify and rgcommend sulloblg IndSvlduals to promote fundr8lslng and donor prospects -Ovarsoe Ihe coordinallon and promollon of the fundra15ing through 8 communlcallons strategy thereby influencing key exlemal stskehold8r8 to g$$isl in fundr818ing. -In reaching dgcision8 th8 FundraI81ng Working Group of each of th8 8re8 board8 01 the Foundallon S11 hav8 due regard lo the Impact and implications of 811 declsions on op8ration$ in Northern Ireland and the Unlled Slates and the Foundallon's commitment lo ansudng UItable practices. 17
Dcthsl9n EnvBlopp ID.. 4£5FA7F8-7fvBc74-s[)S-c2FTl15Dc44C Sport Changes Lrfo Foundation Company Re9i$tration Number.. N1611158 Trustee$, Annual Rèport for the year endod 30 September 2025 Govemance Working Group -11 Is agreed that the Govemance Working Group shall ensurè that the Board fulflls It legal. ethical and functional responsibilities through adequate governance by-. -Designing appropriate governance policies and procedures., -D8fining the roles and responsibilities of the dir8Ctors 8nd its Working Groups.. -Nolifylng th9 Board If il is al risk ol falling below the numb8r of direclors r&qulred in the relevant constllutlon. -Monit()ring the Foundation's conflict of interest policy in relation lo Its Trustees and confirming that the Board duly obsèrves the policy as set out in the Foundation's artic18s of association from time lo b'me. -Conllrming Trustofrs appolnl8d to Ihg Board have been nollfied of and agree th the mlssSon of thè foundalion and the axpectalions of directors. -ConNmiing Trustees appolnled lo the Board have been nolmed of and 8gr88 to tha Im8 Bnd particlpats'on requSrements of dlr8Ctors. -Conflrming glecUon8 and appoSnlment8 lo the Board comply wSth the con¥Ututlon and other legal requiremgntS. -ConlSrming that Tru$to8s have all flnancial and gov9rnanc8 knowledge necessary lo discu8S. dobale and plan to achleve tha Foundallon's mlsslon and goals. -Monllorln9 the attendance Bnd ¢onlrSbulion of members. -Draftlng gov8rnÈnce policies and budgets for board development lor approval by the Board. -Ensurlng transparency in all matters relating lo the Foundation. -In reaching declslons thè Govemance Working Group of th8 FoundalSon VAII have due regard lo the Imp8cI and Implicolions of all decisions on operatlOll8 in Northern Ireland and the United States and the Foundation's commilrnent to ensuring equitable practices. -The Governance Working Group will meet annually unlgss olherwlse agreed by tho Board. The Chlef Exe¢utlv• Offlc8r and oth•r $•nlor m•n•gem•nt p•ff4onn to whom d•y to day m&nag•m•nt 18 del•q•t•d During the year ended 30 September 2025 The Chief Executlve ICEOI of th• charitywas Alan Teggart. Tha trust••s'bankors •nd advlsors Bankers Ulster Bank Llmilad. 189 Shankill Road, Belfast. 8T13 1 FH Flnanclal revl8w The ¢hanftys flnan¢lalpositlon at th• •nd of the ye8rended 30 SoPtemb•r 2025 The flnancl81 position of th8 charfty at 30 Seplambgr 2025 and comparatives for tho prior p8ri¢yl, as more fully detailed in the accounts. can be sumwarised as follows:_ 18
Do¢usn Env81op8 ID. 4E5FA7FB-7A804C74-8Lh)SC2F711BDC44C Sport Changes Life Foundatlon Cornpany Reglstration Number. N1611158 Trustees, Annual Roport for the yoar ondod 30 Soptombor 2025 2025 2024 Not Incom• {69,0791 161.423 Unr88tricted Revenue Funds avaiLqble for th6 general purposgs of the charlty 12,768 81.847 Totsl Fund• 12,768 81.847 Flnancial rnii8w of th• posltlon •t th• r•portlng d•t•, 30 S•pt•mb•r 2025 IncomSng r88ources for the year ended 30 September 2025 wera £230,183 eompargd lo resou08 gxpgndod for thg yoar of £299,262. Nel roserves al the end of tho ygar amounted lo £12,769, thig balancè remains In unrestricted funds al yeara8nd. Over the past 12 months, Sport Changes Life has made steady progress in strengthening Its fi'nancial position. Whil8 economic pressurgs continue lo present challenges across the chartty 88clor. we have worked dIlentlY to anhanca our financlal reslllence through a combln8tlon ol publt grants, fundraising inS1iaUves. and prtV8te donalSons. Th8s8 efforts have conlribul&d to a more secur8 financial outtook, gnabling th8 conb'nued delivery of high-impacl programrnes lo th• communltlas wè sèN•. Durlng the year. we Implomgnled o range of cosl-managgm9nl rn08surès, oplmlsad operational processes, and n9gotlaled mor8 favourable financial arrangemenlg ¥wlh exlemal pgrtners. Thesè step8 have hèlped lo reduce non-8ssential expendlture whlle safeguarding tho quality and conunulty of our Goro progr8mm8 dellvery. 19
t519 Envelope ID.. 4E5FA7FB-7A804C744LK15-C2F71 IBDC44C Sport Changes Life Foundation Cornpany Regi8tratSon Numbèr. N1611158 Trustaos. Annual Report lor the year •nd8d 30 Septembor 2025 Looking ah88d, we remain committed lo furth8r slrenglhenlng our financial stabillty through 8 proactive Business Development strategy. which will focus on.. .Expanding fundraising efforts by deepenlng ongagemenl wlth corporats partners. philanlhrow'c supporters, and individual donors. *Devglopin9 new and innovative revenue streams that ali9n wllh our rnis$ion and support lon&Fterm susl8lnability. .Slrenglhening existing partner8hips and oxplorlng new collaborations to diverslfy and secure Income Sources. By pursuing this slratsglc approach. Swrt Changes Life Is posltionlw Itsèlf for long-torm resS1ience and sustsinability. ensuring w8 can conlinue to Iransfonn Ilves through sport and d8llv8r posib've outcomes for our b8Mfi"claries well into ihe future. Poll¢h$ on rnseryej Sport Chonge8 Llfe finoncl818im 18.. -To 86cur8 and su818in the Found8tSon'8 viability and futur8. -To gIv8 reas8ur8nce to the general public that Sport Changes Llfé. whlch Is 8 charlty, Intends lo use all of thè mongy comlno into ils c8re for the purposes of th9 charily. -G8neral lunresldcledl funds remain available to be used for any or all of the purposes of the Foundation. -other funds are also included for th8 sake of clarity and openness and lo show that Sport Changes Life h89 a policy for the management ol all ol Its money nol slmply those ol whkh are defined as reserves. -we Mll seek to reach a lev810l funds, 1¢h enBure$ that the organlsatton8 core acllvlly could Continue during a perlod of unforesèen diffl¢ulty. As Ihe organlsallon evolves, It Is our aim lo hold a mlnimum rèserve lo mget the above crfleria.11 would be our aim io hold reserves poll¢y in the region of £90.000 whlch, based on curr8nl activity levels. shoukl b& SLrfficlenl to malnlaln overheods for a senslble pgriod. Avallablllty and adequacy olass•ts ol•ach ofthg funds The board of Iruslees is salSsfied that the charitys a8sel8 in each fund are available and adequate lo fuffil its obligatsons in r8spBcI of 8ach fund. 20
Dojjsign EnvelopB ID.. 4E5FA7FB.7A8o4C74-8c2F[11BDC44c Sport Changos Lrfe Foundatlon Company Rggi5tralion Nurnb8r'. N1611158 Trustees. Annual Report for the year ènded 30 September 2025 D•talls of The lThdopond•nt Examlner Wllliam Wilson Member of Chartered Accountants Ireland Wllllam Wllson Chartered Accountants 25 Shore Road Holj BT18 9HX 21
Docusgn EnVele ID.. 4E5FA7FB-7A8O4C744c2FIl18Dc44c Sport Changas Life Foundation Company Registration Numbor. Nl611158 Trustees, Annual Report for the year ended 30 Saptember 2025 stst•ment of thè Directors Trust••s' ResponBlbllltlos Th8 chariV8 trustees ar6 responsible for the preparatlon of the accounts In accordanc8 with thé lems of the Compani&s Act 2006. the Charities (Northem Ireland) Act 2008, a5 amended and The Charitie8 IAccounts and Reports) Ragulatlons INorth8rn Ireland) 2015 In particular. the Companies Act 2006 and ch8frty law require the Board of Trustees lo prepare financial slat6m8nts for 88ch financial year which give a true and falr vi6w of the stale ol affairs of the charty as al the end of the financl31 year and of tho surplu8 or deficit of the charlty. In preparlng those flnanclal slalements the Board 18 required to - lo prepare the accounts In accord8nc8 wllh United Kingdom Generally Accèpted Accounting Practlce (United lQngdom Accounting Stsndards and applicablo lawl. select suilablo 8ccounting pollcies and apply them con$lstenUy', make judggmen15 and eslim8tes that are reasonable and prudent,. prepar8 the flnancigl slalemenls on the going concem basis unless it is Inappropriato to presume Ihal th8 charity will conJnu8 in bu8ines8', 8tat8 whether applicable accounting standards and statements of recommended pr8cllce have been followed. subjecl lo any malerlal deportures di$clos&d and expl8ined In the financlal $talernenls'. Th8 law r8qulre8 that Ihg trustses musl not approva the accounts unlgss they ar8 salisfi8d that they glve a true and 18ir vlew of th8 slate of affairs of the chority and of the surplus or dehcil of thè harlty fc¢ the year. The Trusloes are also re8ponslble for maintaining adequate accounting records whlch dlsclose th reasonable accuracy at any tlme the financI81 position of the charity Ind which are sufficient to show and explain the charitls transactions and enable them to 8nsur8 that the financial stalem8nts comply with the Companies Act 2006 and comply wilh regulations made under the Charitie5 Act. They arg also responsib18 for safaguardlng the assets of the charlty and hence for taklng reasonable steps for the Pfevention ond detection of fraud and other irreoularilies. The Trustees are also responsible for the contents of the Truslges, report, and the statutory responsibility of the Ind8pend8nl Examin8r in relation lo the Trustees, r8POrt Is limited lo examining the report and ensuring that , on th8 face of the report, there are no material inconsislgncies wlh the figures dlsclosed in the fin8ncial statgments.
Dwusvjn Env8blD.. 4ESFA7FB-7AWC74-8WSC2F711BDC44C Sport Changes Life Foundatlon Cornpany Re9istralion Nurnbor.. N1611158 Trustees, Annual Report for thè year endod 30 SepteMr 2025 Method of preparatlon of account8. Small MpanY provlslon8 The fInan01 8talemenls are set out on pages 26 10 45. The financial stslemants have bean prepar8d implemenlThJ tha FRS 102 SORP (Statement of Recommended Practice f¢X Accounts'ng and Reporting by Charitiesl 2015, las amended by the 8ulletin issu8d in Octobar 2018 and appllcable to all acun.n9 pèriod8 beglnnlng on or after 1st January 20191, (The SORPI, and In accordancg wth the Financlal Reporting Stsndard 102. lèff8¢live 181 January 20161 Thèye financlal ststemenls h8ve b8en prepared In accordance wth the provlslons in Part 15 of th8 Companies Act 2006. applicable to c¢Jnp8nles sublecl lo the Small companies r8gime. Th18 report wa8 approved by the board of twslees on 23 Jung 2026. 8IWby'. OiF4CEC31eo¢ Mr N Mccullough Dlrector and Twslee 23
DocJJsvJn Envdope ID.. 4E5FA7FB-7A804C744(K)&C2F711BDC44C Sport Changes Life Foundation Report th0 Independent Examlner to the Tru8t••s of the charitable company on th• accounts for th• yoar ended 30 Septernber 2025 I report to the Trustees on my ex8min8tion ol th8 financi818taternenls ol the charita6 company on pages 26 to 45 for the year ende(130 Sgptember 2025 which have bgen Ppad in accoidanc8 1th thè Charities (Northern Ireland) Act 2008, as amgndod (the Actl and bwth the Financial Reporting Standard 102, leNectiv& 1st January 20161 as modlflad by FRS 102 SORP IStsigm9nt of Rec¢)mmended PractlC8 lorAccountiro an¢J Reportin9 by Charibesl 2015. la5 8rn8nded by the Bullèbn Issuad in October 2018 ancj appIlble to all aecountlng periods beginning on or gft•r 1st January 20191, (The SORPI, publi5h8d by the Charity Cornmisslon in Northem Irgland ICCNII and under the historical cost convention and thè aco)unting policias sel out on page 32. Ro•p•ctlv• rnsponilbllltl•• of th• Tru•t••s and th• Ind¢p•ndont Examlnor and tho of th• r•port A6 desedb8d on pag8 22, you, the charitable company's Tru310gs, are also the Dlroclors ol th8 Company for thé purp08e8 of Company law, are resn91bIe for the preparation of the financiol statements in èccord8nce Nmth the Cornpanle5 Act 2006. Ihe Ch8rill•s INorthern Ireland) Act 2008, 88 amand9d and all other applicable law and wth United Klngdom Generally Accep18d Accounti Pracllce, applicabl8 to smaller enlliies, and for being 381isfied that thè financial statements give a tru• and lalr vw. Th8 Trust•g8 consmler th8t th& audlt requlrernont of 65121 ol The Charities INorth8m Ir•landl Aet 2008. 88 am8nded (Thè Act) does not apply, and th81 there 18 no requSrgment Sn the momorandum and artidos ol tha ehBrity for the conductin9 of an audit, and Ih8t th8 accounts do not r8qulre an audit in accordance th Pari 16 of the CompanSes Aet 2006 and that no rnember or member8 have re9ue8te(l an audit pursuant lo Sectlon 476 of the Companies Act 2006. As a consequenc*. tho Tru$i8¢8 havo eleded that the flnanoi81 Statements be Sublt to independent 8xamin8tion. H8vln9 5atisfl8d myxelf that Ihg Nnandal 818t8m8nts are not requlr•d to b• oudit•d under Bny legal provision, or tslher¥%i6e, and ar& èllglbl8 for Independent examinatlon, 1118 my responslbillty to.'- al examine tha Ilnan¢i818lalem8nts of th8 ehartty under Secllon 6513> of thg bl follow th8 appllcable proc8dureB In the Dlr8thon8 to I9pOndent Examlnars M1& by th& Charity Comrnigslon in Northern Ireland and", I state wh&th8r partlcular rnotters hav& ¢¢ffle to my attentlcd. B•¥l• of Ind•p•nd•nt Examlner's Stat•m•nt and •cop• ol work undort•ken I conducted my examin8tion In accordancè th Ihe DIon$ lo Independ8nl Examlnors made by the Charity Commission in Northern Ireland, setting out thè duties ol an independent examiner in relalon to the conducting of an independent ex8min8tson. An indopvndent examinalDn includes B r8view ol Iho 8(xounUng racord8 kept by tho charitable wrnpany and of th8 accounlillg 5yStemg employod by tho charitable company and ¥ ¢ornparison of thè financial 8taternenls pSentat¥ with Iho8e cordS. It also Includes wnsideralion of any unu¥ual items or dise105ures in the financlal statemènts, ènd $8eking 8xplanatlons Irom you. as TnJst•88, c(cerning such matters. The purpose of th& examination is lo gslablish as lar a5 possible that thore have been no breaches of charrty 18gi818tion and that. on a test b&si8 of evidence rolèv8nl trj Ihe amounts and di8cIo8urg6 rnade. the fin8noio1 statements comdy Ihp snRP The procedures undertaken do not provide all the evldence that would be requ in an audit, and information Supled by the Trustees In the course of the examination 15 not subjected to audlt tests enquirie8 and does not COV8r all the matters th8t an auditor would consider in arriving al an opinion. The planning and cy)nduct of an audit goes beyond thè Ilmit•d assurance that an Independènt oxamin8bon can provlde 24
Dls19n En¥elDpe ID.. 4E5FA7FB-7A8NC744(WJSC2F711BDC44C Sport Changes Lrf¢ Foundatlon Con88quenly, I do not express an audit opinion on th8 view given by Ihe ffinanclal statements. and in particular, l exp9 no opinion as lo whether the finanaal 8talernent5 give a true and lair view of the affairs of thg ¢h8rity, and my ieport is limited to the mattérs sèt out in th9 ¥talgmgnt bglow. I planngd and parforrned My examlnation 50 88 to satisfy myself thal the obiectlves ol the indepentlent examin8ts.on are achieved 8nd before finallslng Iha r6port l obtsined written assuranc89 from the Trustees of all rnalerial matt•rs. Independ•nt Examiner's Stat•m8nt, Roport and Oplnlon Subject to the limilations upon the scop8 of my rk as detailed abova. I hAVe compbted my exarninatn.. an¢J can confirtr that:. The accounls ol Ihls charitable ccfflpany not wuired to be audited under Part 18 ol thè Compani&s Act 200fj,' Th8 gross Incomè ol thg charitable comp8ny in the ygar ended 30 Septembèr 2025 appoars to txe8éd tho surn 6p8clfied in Section 65141 of the Act, namaly ÈIC4)OCKJ, 8nd that l am quallfied to ocl as Indep•ndenl Examiner In aceordance hwth that secuon by vlrtue of my bglng 8 quallfied rnarnb8r of Chartor6d Accountants Ireland.. Th13 Is o raport In respect of an exarnSn8tlon carrle¢J out under 65131 ol Act 8nd In xcordanca with DirectSonB to Independenl Examiners made by thè Chanty Comrnls5ion in Northem Irelond whlch rngy b appllc8bl8,' And thAt no rn81erlal matter8 h8v8 come to rny 8tt8nllon in ¢onneclion wlth th8 examlnallon glvlng m8 cause to b8118V8 that in any maladAI r•Èpect'.- 8ccounting racords were not k&pi In r98pg¢1 of the ch8rtty 88 requSrad by Saction 386 tsf the Companies Act 2006 8nd Section 63 01 Th8 Charill•s (Northern Ireland) Act 2008, as am8nd8d', wn prèp8ring accwnts on an accruals basis, to pr8par• financial $latements whlch accord wllh the accounung recgrds gnd comply ¥th the accountlng requirem8nt8 ol the Aci and the Regulation Sotting out the form and conlenl of charily account5., hav8 en prepar•d in a¢¢tsrdance vlth lh8 mlhoda and prin¢lphs jot oul in tha FRS 102 SORP Islatamènl of Recomrnendad Pr8¢tlrA for Accounllng and Reporting by Ch8rt110812015. la arnended by Ihe Bulletin issued in Oclobor 2018 and applkable to all accounllng p6rw)d8 baglnnlng on or 9ftgr 13t January 20191, (The SORPI. have been prepared in accordance wth tho malhod$ and prinriples 3et out in tho FRS 102 SORP IStsl8fflent of Recommandèd Pr8Ctlce for Accountrng and R9POrtlng by Ch8rflesl 2015. las mended by the BUllen Issued in Octob8r 2018 aThY appllcable to all accouniin9 wriods beginnln9 on or after 1st January 20191. (The SORPI. h8v8 not been Tnet or to which, In my oplnion. attenllon slKJuld b8 drawn In rny report In ordèr lo $n8ble proper under6tsndlng of th8 accounts lo be reached. Slgned:. Wllllam Wil8on- Independent Ex8miner Chart8red Accountants Ireland William Wilson Chartered Aecountants 25 Shore Road Hdywood BT18 gHX This report was gned on 23 June 2026 25
DrKusign Envelopo ID.. 4E5FA7FB-7A80-sC744002F7l IBDC44C Sport Changes Life Foundation - Statoment of Flnanclal Actlvltles for tho year ended 30 September 2023 Statwnan¢ of Flnanclal Activltios (Includlng the Income and Expenditure Account lor th• year ended 30 September 2025, •5 requlred by the Companles Act 2006) 80RP ¢urTent y••r Current y•ar R••tr¢t•d Fund• currnnt y••r Totsl Fund• Pthrymr Totsl Fundi Fund 2025 202S 2024 Incomo & Endowm•nt• Irom.. Don8llons & L•gaci85 Charitabl8 &¢tivib'es Other trath'ryJ Other Al 117.207 97.759 16.217 117,Z07 97.759 15,217 430,562 189,892 9,673 12,666 Tot•1 incom• 230,183 230,183 642,793 Exp•ndStur• on.. Chadtable aciivlb9$ Oth B2 B3 267,552 31.710 217.5$2 31,710 345,294 136.076 Tot•1 •xp•ndSlur• 289,262 299,262 481.370 Not Incom• for th• y••r le9,oni 169.0791 161.423 N•t In¢om• •ft•r tran•f•r* 169.0791 18•.07DI 181,423 N•t mov•rn•nt In fundA 109,0791 189.0791 1e1,423 R•¢on¢lll•tlon ol furKI•'.. Tothl brought lorward 81.847 81,847 179,5761 Total lund• lTI•d fr1¥ 12,7fjJ 12,768 81.847 The'SORP Ref indlcated above is the classification of In¢omo 9ot out In the formal SORP dDcxJm8nts. As r8qulred by paragraph 4.60 of thè SORP, th& broughl forwgrd and carried fotward funds aLx)ve have been agreed to th8 Balance Sheet. A separat8 Slalomenl of Total Recognlsed Galns and L088es 16 not reqLired as thi¥ 8t8t8rnent Indudes dl recow18ed oaln8 Hnd105585. 1 thg wory•8rtransaclon$ weTr unrnstricted itom¥, gnd no hjrlher analysi5 18 requlr8d. Al 8¢1ivilies dorfvo from continulng ¢Jp8r8lon8 Th• not•s 8tt4chod on p•g•8 32 to 45 form an Integral part of these account•. 26
Envelope ID.. 4E5FA7FB-7A804C74400K2F71180C44C Sport Changes Life Foundation - Stst•ment of Flnancial Actlvltles for the year ¢nded 30 Sopt•mbgr 2025 Sport Chang08 Llfo Foundatlon - Resources applled In th• y••r •nd•d 30 Septemb•r 2025 toward8 flxed aJs•ts for Charrty us•:. 2025 2024 FuThJs 98n8rnt8d In tha ye8rA8 Elvtalled In the SOFA 169,0791 161,423 N•t r••oure a¥allabl• to lund ¢harJtabl• •ctlvltl•• 69.079 161,423 Th& r8source$ applied on Ilxed assats for Charlty use r8pre8en18 the cost of addi0on¥ le$$ proceed8 of any disposals. Th• not•• •ttach•d on pagm 32 to 45 lorm an Int•grnl p•rt ol th•M account 27
DoGLtsion Envelop8 ID.. 4E5FA7FB-7A804C748OO&C2F711BDC44C Sport Chang85 Life Foundation - Stst•mont of Flnanclal Actlvltles for th• year ended 30 Septomber 2025 Movements In rovenue and tapital funds for the year end•d 30 Septgrnber 2025 R•v¢nu• accumulat•d fund• Unr•qtrtct•d A••¢t•d Fun Totil Fun 2025 LnBt y Totsl FuThl• Fun 2025 AuMul8t6d brought fomrd 81.847 81,847 179,5781 Rqcognlsed gaSni IoBSaB boforo tranBfer8 189.0791 169.0791 161.423 12.708 12,768 81,847 Clo•lng r•w•nu• fund• 12.768 Summary of fund• Unr•Btrtct•d R•11cl• FumJ¥ Tolal Lmt Y••r Tothl PundB Fund D••lgn•t•d fund• 20Zfj 2026 2025 1074 Ravenuo accum•t•d lundo 12,788 12.7 81,847 Th• nots• •tt•¢h•d on p•o•• 32 to 45 torni •n Integr•l part ol tho•• K¢ount•. 28
Docusign Env8lr4)e ID." 4E5FA7F8-TA804C744DOX2F711BDC44C Sport Changes Life Foundatlon - Statement of Flnan¢ial Actlvllies for the year ended 30 Soptember 2025 Sport Change¥ Life Foundatlon Income and Expendltur• Account for the year ended 30 September 2025 as requlrgd by the Companles AGt 2006 2025 2024 Incom8 from op•rabon8 Other oper8Ing intom• 230.183 630,127 12,6fj6 Gros• In¢um• In th• y••r b•f•r• •xc•ptFonal It•m¥ 230,183 642.793 Oro•• IrKom• In th• y••r Includlng •X¢WStsn•l ltyrn• 2x1,183 ChorItA •xpendltura, excludlNJ d8pr8d8Ion •n¢J 8Tr88110n Gov8rn8nc8 costi other expendllure 247,617 19,935 31,710 332.334 12,S60 136,076 Totthl •xp•ndltUf• In th• y••r 29•,212 481,370 N•t Incom• b•forn tix In th• Iln•bKlal y••r In,0791 18IA23 T&x on $urplus on ordin•ry ac111109 N•t In¢4m• •ft•rtsx In th• fin•n¢lal year 189.0791 161,423 R•taln•d urplu• for th• Iln•n¢l•l y••r 8•,079 161,423 All acUvltl&8 dorfv8 from contlnulng operallon8 In aCCden the provhlon$ oftho Comp8nlg$ Acl 2006, Ihè headlnp 8nd $Uba&Sr¥d8 U88d In the Income 8nd Exp8ThJitur• account how been adapl8d to refiect the 8P8dal n•tpxe of charity's actlwtias. not•• •ttached on p•g•s 32 to 45 form an Intsgi*l part of th•M •¢¢ount 29
Doojsiw Envelw ID". 4EsFA7F&7A804c741-8L¥J2F711BDc44c Sport Chang•$ Llfe Foundation - Balance Sheot as at 30 S•ptomber 2025 SORP Note Rel 2V25 2024 Flx•d 0$•ots Tangible assets 10 A2 Curr•nt ••¥•t• Debtors Cash èt bank and In h8nd 11 B2 9,618 137.306 25,463 291.739 Tot41 cuTr•nt •Mo1¥ 146.924 317,202 Cr•dltor•'. amount• hlllng duo wlthln on• s•ar 12 C1 134,1561 1235,3551 N•t curr•nt •M•t• 12,768 81,847 Th• totsl n•t awt• of th• ch•rlty 12,708 81,847 TIM total n•t aM•ts ol th• ¢hwlty •rn fund•d byth• fund• of th• ¢hadty, •• lollo*Y•,'. UnM•trlct•d Fund8 UnreBlrfraed R•v•nu8 FurK18 15 D3 12,788 81,847 12,768 81,847 Tol•1 ¢harlty fvnd• 12,768 81.a47 30
Docusign Envelope ID.. 4E5FA7F&TA804C74-8002F711BoC44c Sport Changes Ufe Foundation- Balance Sho•t •$ at 30 Sgptsmber 2025 The'SORP Rof indi(£ted above is th8 classlficallon of Balonce Sheet items as set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, thè brought forward and carri8d forward funds above have been agreed to the SOFA. The directors are salisfiad that the company is enli119d to exemption from Ihg rwviremenl lo obtain 8n audit under sectKJn 477 of the Companies Act 26. The members have not requlred the company lo obt8ln an audit In accordance wlth section 476 of lh8 Act. The dlreclors aCknedge thelr roSponsSbllle8 for complwng vlth the requiremen18 of the Companies Act 2C)06 with respect lo accounting records and tho preparation of accounts. The ch8dty is subj8cI lo Indep6nd8nl Examination un(ièr charitylggislallon, and the report of ihe Independent Examiner 1$ on pagg 25. Th8 financial statements have been prepawd in accordance Mlh tho provlsion8 in Part 15 of the Companles Act 2006. applicable lo companl8s subj'ecl to th6 small companies rggimo. rthl4y'. OFACEC3aEiIYAI. Mr N M¢Cullouoh Chair and Truslèè Apwoved by the bogrd of truslees on 23 Jun• 2028 Th• not•• •ttach•d on pa9 32 to 45 forni an Intsgrnl p•rt ol Ih••• •c¢ounts. 31
Docu51 Envelope ID.. 4E5FA7F7A8o-8c7452F7llBDC44c Sport Changes Life Foundation Notes lo the Accounts for the yoar •nded 30 Sept•mbor 2025 1 Aecounting policies Policl•s r¢l•tlng to lh• pmductloft olth• Jcc¢wnts 8a919 ol pr•paratlon and accountlng ¢onverrtion The accounts have been prepared on the a¢cruals basis, under the hlstorieèl eost ctsnvèntion, and in 8¢cordance with the Financial Reporting Standard 102, (effective 1 $1 January 20161 and 'FRS 102 SORP IStai6menl of Recommended Practice for Accounting and Reportlng by Charltiesl 2015. las amended by th8 Bullatln Sssued in October 2018 and applicable to all accounting periods beginnlng on or aft8r 1st January 20191, (The SORPI, publlshed by th8 Chgrtty Commi85ion in Northern Ireland ICCNII, effocbve January 2016, and in accoTdanc8 With all applicablg law sn Ihe ch8riV8 lurisdiction ol gislralion Golng Conc•rn The charitablè activities are 8nJrely d•pgndent on conunuing grant ald and voluntBry don8tions 88 wall as tr8ding revenuès. Ag a ctsn6equ8nce, the going conc8rn b8SiS 15 dependent on the future now of thes8 uncèrtain funding streams. Accordingly, the Trustees have oblaln8d foro¢#sts and, 8fter r8vltwing the financi81 for8c8Sts lor future periods to 30 S8Ptgrnber 2026, the Trustees ar8 satisfied that. at tha ts'ma of approving the finoncigl stslemenls, it is appropriata to adopt tha going con(*rn bo818 in preparlng the fln8nciBI $latements. Other than Ih8ye m8tter5, the Trustee5 are not aware of any rn8terlal unc•rtainlto8 about th8 chgrltys Bbility lo continu8 os a golng concem. Rl•k• and luturn •••umptlon• Th¥ charity IB a public bgnèfit ènlity. Poll¢le¥ rel•elng ¢0 e•l•gorl•s of Incom and Ineom• rncognltlon N•tur• ot In¢om• Gross Income repre50nts th& vglue, nel ol valu8 added tAx and discounts, of goods prOed to CU8lomers and work earrf$d out in resp8Ct of SO¢88 provided to customefs. C•t•gorl•s of In¢om• Income Is categods8d BS Income from exchangè trans8cllonB Iconlracl incomol and income from non- exchange trans8Ctior13 Ig1ft51, Investmant Income end other incom8. Incom• from •xchang8 transaetlon8 is ¢trIVed by the charfly for goods or seryic88 6uppli8d under contract or Whe onlillement is subject to fU1111g performance r8lat8d condltions. Thg in¢onw the chority receive8 is approximatoly equal in value to the goods or 88rvi¢gs Suppl1 by the charlty to the purchaser. Incom• from a non4xchono¢ tr4nsactlon is Whe the charity receives value from the donor without provldlng aqu81 value in exchange, 8nd Includes donations of monèy, goods and services freely given wilhoul giving equal valu8 in exchange. 32
DOCu9n Env8loFe ID.. 4E5FA7F&7AAO4C744LN)&C2F7118DC44C Sport Changes Lifo Foundation Motes to the Accounts for the ygar onded 30 S&pt•mber 2025 Income rncognltlon Income. vthelher from exchange or n( ex¢h8nge transactions. is rècognised in the statement of flnanclal acts'vitles ISOFAI on a receivable basis, when 3 transaction or other event rèsults in an increase in Ihts charity's assets or a reducllon in its liabilitles and only when the charity has legal entluernent, the Income is probable and can be mea8ured reliably. Divldends are accrued when the Ghamholder's rlght to receive payment18 8slabllshed. Income subjo¢1 lo terms and cOndiOn5 whlch must be met bafom charity Is enlitlgd lo the resourc85 is not reeognised until the conditions have been mel. All Income IB accounted lor gross, belora deducting any rolaied foes or costs. Accounttnq for d•f•rrod Incom• And Ineome rKeived In advan Where term5 and COndtonS rèlAllng to incom& h8ve noi been rnel or uncertainty exists as to whether thè charity can magl any terms or condltions Otherw1 within Its o)ntrol, Income is not recognised bul 18 deferr8d 8$ a liability untll It 1$ probatrAe that th8 tsrms or condlllons Imposed can ba m8t. Any grant th8158 8ubj8ct to pèrlormance48lat8d conditions rec8iv8d in advanca of d$llvgrfng the goods and seNi¢o3 requlred by that cond1t1, or18 Subject to unmet condlllons wholly oulside the control ol thè rec1ent charity. 18 accounted lor 8S o liab51ity And Shown on the balance shèat a8 delatred income. D•18rrad income Is released lo Incorne in tre reportlng p8ri0d in whlch the porform8nc&wrela¢ed or other conditions that limit recojnition are mat. Wh¢n Income from 8 grant or donation has not been recognised due to th¢ ¢ondilions applying to the gift not belng wholly within the eontrol of the reclplent chgrfty. it Is dlsdosed a8 a contingent asset if recelpl of thè grant or donatlon Ss probable cCe those condllons are met. Wher• rglated condltions arg irnpo6ed or implS8d by ? funder, then the Income Is apportlon8d lo thè time perlodg co9ned,and. whoro applieablg. Is accounted for ag a118bllity and shown on the b8lanca shèat 8$ deferred incom¥. When grants are r8c•ivèd in advance of the exp8ndituro on th8 activlty funded by th•m. bul there are no sp•afie dmg rdaled conditlons. th•n the Income Is not doferred. Any condition that allows for the recovery by the donor ol any unexpendad part of a gr8nt does not prevent recognltion of the incomè concemed, bul a liability to any repayThenl Is recogni6ed when repaymonl becomes prob8ble. 33
Docusign Envelope ID.. 4EsFA7F8.7A80-8c74OO2F71l8DC44c Sport Changes Lrfe Foundatlon Notes to the Accounts for the year end 30 Sopt•mbgr 2025 Donated goods, faciliti•s and servlc Donat•d goods that aro nol fixod ass•ts are accounled for al a fair value, unless il is impractical io reliably measure the valua of the donated Items. In the absence of any direct Èvidence ol fair value of donatad goods, then a value18 derfved from the cost of the item to the donor or, in th8 case ol goods that are exp8cted to bts sc4d, th8 88tim8ted SaI8 value after deducting Any anticipated costs of sales. If It18 Impracllcable to measure th8 lalr value of goods donated for resalè, or the costs of valuatlon 8igh the benefits. the donated goods are recognised as Income when sold, with an 8quivalenl amount belng facogni8ed as An exp6n8e. Th& ¢051s ol goods donated Iof d18tribullon lo b8nell¢i8ries is deemed to be the lair value of tho goods upon receipt. Whsn the goods 8r8 dlstdbuted froaly or lor 8 nominal ¢on$lderalon, then the ¢grrylng amount Ss adjusted al th& time of sale, lo the value at tha polnl of di8tribution anfj the adju8tmenl Is shown as a ¢ost of donatlons rnade. Don•t•d ¥?rvlc•• and facllltl•s Ilncludlng seconded stsff and us8 of wowrtyl included in tha accounts on thg ba51s of the value ol the glft to the charlty. AJI donated servlce8 and f8cillti¥s are recognl$ed as donauon In¢oma whèn rec8lv8d.Iprovlded the value of the gift can be measurod rellablyl and Tecognlsod as an expen88 th an gqulvalenl value. Pollcl•¥ rnl•tlng to •xpendltur• on qoo¢ts 4nd s•rvlc• provld•d to th• ¢h•rfty R•CognIOn of Ilabllltl•• and •xp•ndbtur• A Ilabllity, and tha rélated expendllurn. 18 recognlsed when 8 legal or constructive obllgatlon existg •$ a 3uII of a p8518vent. and whn il Is more Ilkgly than not that 8 tr8n8f8r of economlc benefits will be requir8d in seement, and when thg amtsunl of the obllgauon can be rneasurad or rèliably estlrn8t8d. Liabllitl•8 arising Irom future fundlng ¢ommitsnents and conytructlve obllgatlon$. in¢luding perfornian r•lal¢d grants. whère the timlng or th6 amount ol thg future expenditum required lo sottlo thg obligation are uncertaln, give ri88 to a provlslon In the accounts, whlch is re8W&d 8t the accounting year ènd. The provlsion 18 increased lo renecl any Incr8asès In IlabS1itle$, an¢ Is d8creased by th• utlll8ation of 8ny provision wlthin the perlod. and reversed If any provision Is no longor required. The88 mov8mgnl8 are charged or credited lo th¢ respecuve lund8 and activillgs to whlch the provislon rg1818B. Volunt••r• In accord8nce wtth the SORP, and In cOgnItion of the diificulties in placlng a monètary value on th8 nlribution from volunteers, the contribution of volunteers is not included within the income of the charity. However, the trustèes value the $ignfficant contributSon made to thè aclivili8$ of the chadty by unpaid volunteers and thi5 is described more lully In Note6.
Docusgn Env8kJpe ID". 4E5FATFB-7A80-SC7U005£2F71 IBDC44C Sport Changès Life Foundation Notes to th8 Accounts for the yoar ended 30 Sept•mb•r 2025 Pollcl•s relatlng to a¥$•ts. liabilitl•s •ndpmvision¥ and 0th4rmatt8r5 Taftglbl• flx¢d assets Tangible fixed assets ore moa3ured al their original cost value, or subsoquont rgvalu8llon, OT if donated. as d8SGribed above. Co$1 value includes all eosts &xp8nded In IngIng tha assat into Its Inlended working condition. Depr8ciatlon has baan preded at the follovlnu rates In orderto write off the 8s8ets lo their anticipated residual value over their aSmated useful lives. Equlpment Flxtures and fi'ttln98 33 % slralghl Ilne 33 % slrai9hl line A regular annual rovl8w of lh8 likelShood of asset lrnpalrm•nt18 undertak8n, D•btor8 Dablors are m8asur•d al their recoverable amounts al the balanc& ghe81 date. Ca•h and bank balanc•• Cash held by th8 charity ig included al thè amwnl actually held and counted al the year end. Bank b&l8nce8, whathèr in credit or ovgrdr8wn, are shown 81 th8 amount8 properly reconcll8d to th& b8nk Statements. P•nilon- dofln•d Contrlbutlon hOM• Th8 charlty opèrate8 a defi'ned conlrlbution pension schem&. ContribullonB are charged to th• proflt and Ioss 8ccovnt a8 they become payable in Accordance wbth the mles ol th& scheme. Fund Accountlng Unre$trlcled fuThJs ar& av8llable for u88 at thg ¢Slscretion of the Irustegs in fvrthoran¢8 of the genefal obloctlves of thg ¢harfty. Thw6 ore no endowmant funds. 2 Ll•billty to tax•tJon The Trustees consider that th¥ charity satisfles thè test8 Set oul In Poragraph 1 Schodule 6 of the Fn3Ce Act 2010 for UK corporatlon tax purpose5. Accordlngly. thè Charity is polentlally 8X8mpl from taxatlon In resp8Ct ol Incorn8 or capital gain5 received within caiegorles covgred by chapter 3 part 11 of the Corporatlon Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gainB are appll8d exclusively on the spècific charitable objects of the harity and for no other purpos8. Valug Added Tax Is not rgcover8ble by the charty, and Is th8r8fore included in the relevant ¢osts in the Siatamant of Financial ACtities. 35
DocusvJn Envelope ID.. 4ESFA7F&7A804¢74-8LKI2FTl1BDc44¢ Sport Changes Lifo Foundatlon Notes to the Accounts for thg year ended 30 S•pt#mbor 2025 3 Wlndlng up or di88olutlon of th•¢harfty If upon winding up or dissolution ol tho charity there remain ony assets, aftèr thg s8tislaction ol all debts and liabiliti•s, the 8S5815 represented by the a¢cumulate¢J fund 8hall b8 tr8nsf8rr8d to some othèr ¢harit8bl8 body or bc*Ji•s havin9 sirni18r objects io the charity. 4 S5gnlllGanc• of flnan¢hl In•trum•nts to tho ¢harlty• po•ltlon Ther8 8r8 no signlficanl ifflplicattons of such m8tters. S N•t 8urplu• lore tsx In th• flnanclal y••r 2025 2024 The n8t surplus before tax In the financial year18 St81ed after charging.." P8nslon costs Audltors, ramunerall 3.960 6,536 6 Th• contrlbutlon of volunteor8 Th8 chadly d8p8nd8 on the 8UPPOrt of Ils volunlger8, whlch13 much appreclaled. The arrongements with vc4unleer8 are dlfficult to V8lu8 pr8¢1s&ly In monetary terms and have nol bgen recognlged In the Statement ol FSnan¢l¥l A¢Uvllie8. The volunteers an¢J the ¢h8rlty 8¢¢epI and agre8 that no contract of employmant 1$ ¢810d by these afrang&ments. 7 St•ff co•t• •nd •molum•nts S•l•ry costs 202S 2024 Gross Solarigs gx¢ludlng truste88 and kgy rnan89omenl personftttl Employer's National Insuranc8 for 811 staff Employ8¢s operatlng costs ol defined contrlbullon pengion schernes 183.3 8,322 256,274 13,816 3,960 6,536 Total •alarI. w•g•• and relat•d costs 195 285 276,826 The average numbèr of part time staff 8mployed In tha yèar wa Tho average number of full tim8 Staff èmployed In ihe year was The esllrnatad full t6rn• equivalent number of all staff employed In the year W89 Neither the irustee$ nor any persons connected with Ih&m h8V8 recefved any remuneratlon from the charfty or any related enlily, &ilher in tho current or prior year. No 8mploy88s received emoluments l•x¢ludlng pension costs) in excess of £60,000 p8r annum.
Dwusign Env8lDPB ID.. 4E5FA7F8-7A804C7*800fvC2F711BDC44C Sport Changes Lrfe Foundatlon Notes to th• Accounts for the year •nd•d 30 Sgptombor 2025 8 0¢flnl ¢ontrlbutlon p•n$lon schom Any liabllltes and as8&ts a880ciated wlih the scheme ore Shown under dgbtors and credltor8. 9 R•mun•ration and paymgnts to Trust••8 and porson$ ¢Onn•¢t wlth th•m No trusteès or persons connected with thèm r8C8ived any rernuneralion from the charity. or any relaled entity. 10 T•nglbl• flx•d u•gts Flxturo8 and ffttlngi Curr•nt Ymr Land and Bulldln EquSpm•nt Totsl Ca•t At 1 October 2024 27,397 7,523 34,920 At 30 S•pt•mber 2025 34.920 D•proGlatlon Al 1 October 2024 27.397 7.523 34,920 At 30 8opt•mbor 202S N•t book valu• At 30 8•pt•mb•r 2025 At 30 S•ptomb•r 2024 Flxtur•• Prlor Ymr Land and Bulldln Equlpm•ni Total flttln9• Ct 02 Odobgr 2023 27,397 7,523 34,920 30 S•ptsmber 2024 34.920 D•pr•clatlon 02 October 2023 27,397 7,523 34,920 30 S•pt•mbor 2024 27,397 7,523 Not b¢)ok valufr 3(1 S•ptsmbor 2024 01 Othb•r 2023 37
OoGusign En¥eW ID.. 4ESFA7FB-7A8Nc74-8LKl2F7lIBDC44C Sport Changes Llfe Foundation Not95 to the AGcounts for Ihg year endod 30 Soptomber 2025 11 D¢btOTS 2025 2024 Prepayiments and acuued Income 9.618 25,463 9,618 25.463 12 Credttor•: amounts falllng due wlthln on• y••r 2025 2024 Trad8 cradltors Accruals Daf8rreil Income- Unr8$trlcted & deBlgnat8d funds PAYE, NIC VAT and othar tax8S Other credlto 47,306 6.065 71.109 2.976 6.700 84,707 7,581 132,313 10,754 134,150 23S,355 13 Incom• and Exp•ndllur• account Summary 2025 2024 Al l Octob•r 2024 Surplu6 after tax lor Ihg y•ar At 30 S•pt•mb•r 2023 81,847 169,0791 179,5761 161,423 12.768 14 P•rtlcul•r• of how p•rtl¢ul•r fund• ar• r•pr•••nt•d by a•Mt% and Ilabllltl At 30 8•pt•mb•r 202S Unre¥trlrt•d D•¥lgn4t•d R••trfct•d fund• funds lund• Total Fund• Current Assets Currant Llabi111188 146,924 1134,1561 146,924 1134,1561 12,768 12,768 At 1 Octob•r 2024 Unre•trlct•d De•lgnated R••trlct•d fund¥ funds lund• Total Funds Current Assets Current Liabilities 317,202 1235.3551 317.202 1235.3551 81.847 81.847 38
Docusgn Envelope ID.. 4E5FA7F8-7A804C744W2FT1lBDC44c Sport Changes Llfe Foundatlon Notes to th• Accounts for th• ygar ondgd 30 8eptember 2025 15 Change Sn totsl funds ov•r thè year as ¥hown In Nota 14. analyg•d by Indlvldual funds Funds bmught fonvard Irom 2024 Movém•nt Tran•f•rs in fundj In 2025 Fund• carrlad forward to 2026 fvnds In 2025 8•e Not• 16 Unrnslri¢tvd and d•slgnat•d fund$.". Unre31ricled Revenue Funds 81,847 189,0791 12,768 Totsl unf••trlctgd and de•lgnat•d fund8 89,079 12.768 Tot•1 ¢h•rfty fundi 81,847 69,079 16 Analy•l• of movom•nts In fundi ov•r the y•ar •8 •hown In Not• 15 Oth•r Expendltur• Galn• & Lo•g•8 2025 Incom• Mov•m•nt In lund• 2025 2025 2025 Unr•8trlct•d •nLI d•8lgn•t•dlunds.'. Unreslrlcted Revenue Funds 230,183 1299,2621 169,0791 299,262 69,079 17 Th• puipoM• for whlch th• fund¥ •• d•tsil•d In not• 15 •r• hold by th• charlty aro... Unres¢t•d and thlgn•t• runds... Th858 funds arè ld for the meellng Ihe objectlves of the charity, 8nd to prowde reserves for futur& acttvllles, and , 5ublect to ch8rfty Ieglslation. are fe from all restrictions on thelr use, Unr8Stricted Rèvenue Funds 18 Ultlmat• controlllng party The charity Is under the control of118 legal members. Every member of the charity is obliged to contrtbute such arnojnt as may be requlr¢d not exceeding £1 to the assets ol th8 company In the event of its being wound up while he or $he 1$ a member, or %Mthln one year after he or $he ceases to be a rnember. 39
DDcusign Envew ID.. 4E5FATFB-7A804C744rK)2Frl18DC44c Sport Changes Life Foundation Detailed arta418 of incom• and ?xp•nditure fof th• y•ar èndod 30 S•ptèmb•r 2025 al r•qulred by th• SORP 2015 Thls aftatysis Is c141slI1•dbY convenuonal nomlnal descylptlons andnotby4ctivity. 19 Donallon$. Grants and L•gacle• Current y•ar Current year Cufr•nt yo*r Unrgstrlct•d Rèstrl¢ted Total Funds Fun(t Funds 2025 2025 X125 Prior Y•ar Totsl Funds 2024 DonatSons and gifti from Indlvidual• Small ¢Jonations individually less than £1(0 Mos8Y Hod(ey Club S Tharma Klngsbridg• Private Hospltal 10,171 10,171 12,105 2,000 299.000 9,986 9,986 Totsl donatlon• and glft• from Indlvldual• 20,157 20,157 313,10S Curr•nt ar Curr•nt yr Curr•nt y••r Unre¥trlcted R•strbctod Total Fund¥ Fund• Funds 2025 2025 2025 Prlor Y•ar Total Fundjj 2024 R•vènu8 grant• from gov•rnm•nt •nd publlc bodl•J Belfast Clly Councll D8partrnenl for Communlties Thg Executlvè Office Awards lor Wl OFMDFM Ards & North Down Borough Councll 2.920 4,991 38,051 19,900 3,5(KJ 68.744 86,744 4,973 4,973 Total publ1¢ ••ctor r•n9 grnnts 71,717 71,717 09,312 Currènt year Curr•nt y••r Cvrront y•ar Unrestrlet•d Restrict•d Total Fund• Fund• Fund• 2025 2025 2025 prtor Y••r Totsl Funds 2024 R•v•nu• grants •nd donatlon4 from non publle bodbgs Srnall grants In¢Jivi¢Jualty1gss than £1000 H8llf8X Dormant a¢u)unis grant 1.782 5.000 41,333 25,333 25.333 Total privat• 80Ctor revenue grants 25,333 25,333 48.095 40
Docusign Envefopè ID.. 4E5FA7FB-7Ae(k8C7UIs£2F7I IB0c Sport Changes Llh Foundatlon Detailed analys18 of incom• and oxp•ndStur• for th• y•ar gndod 30 S•pt•mber 202S as requSred by thè SORP 2015 Total Donatlong. Gr•nt• and L•g•¢le Unrestrlet•d Re•trict•d Funds Funds Currnnt Y•ar Total Funds 2025 PTlor Y•ar Total Funds Cufrtntye•r 2025 2025 2024 Total Donatlon•. Grant• •nd L•qael• A1 117.207 117,207 430,562 20 In¢om• from ¢harlt•bl• xtlvlt108. Tradlng &lvltl•• Currnnt y•ar Currènt year Curr•nt y••r Unrnstrlet•d R•Jtrlctsd Total Funda Fund• Fundj 2025 2025 2025 Prlor Y•ar Total fund• ZQ24 Prlmary purp4 and •nclll•ry trndlng Coachlng income 97,759 97,759 189,892 Totsl Prlmary purpom and an¢lllary trjdlnq 97,7S 97,759 189.892 21 Total Incom• from Gh•rftabl• Nctlvltl•• CurY•nt y•ar Curr•nt y•ar Curr•rt y•ar Unmstrlctsd R•strbct•d Total Fund• Funds Fund• 2025 2025 2025 Prfor Y•af Currnnefftr Totsl Fund• 2024 Total in¢xme from charttaa tradlng 97,759 97,759 189,892 Totsl frorn ch•rlt•bh actlvltlm A2 97.759 189892 41
DocuskJn Envelop8 ID.. 4E5FA7F7A8C74O0C2F71lBDC44c Sport Chang•$ Llfe Foundatlon Detsiled analysls of Income and •xpendlturo forth• y•ar •nd¢d 30 soptemr 2025 as roqulr•d by th• SORP 2015 22 Income from oth•r. non ¢harltabh. tradlo)g a¢tlvlti Curr•nt y••r CUrrt y•ar Curr•nt yoar Unrestrlcted R•strlct•d Tot Funds Funds Fund8 2025 2025 2025 prtor Yr Total Funds 2024 Income frcm fvndralslng èvènts 15,217 15.217 9,673 Tol•l from other actlvStl•• 15,217 15,217 9.673 23 Oth•r Incom• and galn* ¢urr•nt year Curr•nt y•ar Curr•nt y8•1 Unr•8trlet•d Rgstrlctod Totsl Fund• Fund• Fund• 2025 2025 2025 Prlor Y••r Tot•1 Fund¥ Curr•nty••r 2024 Emplownenl grant 12.6fj6 Totsl oth•r In¢om• 12,666 24 Expendltur• on eh•rltabl• •ctlvltl•• - Dlr•cl •p•ndlThg Currnnt yèar Curr•nt yoir Curr•nt y•ar Prlor Y••r UnY•$trlcted Restrlct•d Total Totsl Fund• Fund• Fund• Fund• 2025 2025 2025 Curr•nt Y•ar 2024 oss waga8 and 8ak9des- charftsbl• 8ctNities Employer8. Nl- CharftBblè aCt6v8S Defined contribUtn pension costs ch8ritabl8 SCtb'95 Tfavel and Subsistencè- Charitatle A¢tivities Coachlng costs Sports kit Facllity hire ParticipBnt 8V8nt Victory Seholars Admilsa faas 183,003 183.003 256,274 8,322 8,322 13.816 3.960 3,960 6.218 0.218 22.376 19.538 4,403 2.OOS 7.381 16.795 7.542 3,435 3,050 15,292 16.795 7.542 3,435 3,050 15.292 Totsl dlr•ct spending 247,617 247.617 332,334 42
DosIgn Env8lope ID". 4E5FA7FB-TAeo4c74k8005£2F7118DC44C Sport Changes Lif• Foundatlon Detalled an•lysiB of incomo and èxpenditur• for th• y•ar end•d 30 S•pt•mb•r 2025 a6 r•qulf•d by th• SORP 2015 25 Support costs for eharitable actMtI•s Currènt yoar Current y•ar Curr•nt y•ar Prlor Year Unrestrlcted Restroeted Totsl Total Fund8 Funds Fund• Fund• 2025 202S 2025 Curr•nt Y••r 2024 Promles Exp•ns•s Rent payable under opérating leas&s Lighl heat and pow8r 4,481 370 4.481 370 7.330 AdmInIstlY4 ov•rlMads Talephone, fax and Int8rnt Printing and postsge Membarship subscriptlons Computerslweb developm&nl MarketinglPR Insurance Sundry expense8 ead debt provlslon RepBirs and m8int&n8nce Trainlng Webslle build Ex¢eptitinal cost- bad dobt provlslon HMRC intff•st 1.387 2,100 927 9,565 1,218 3.870 4.689 3,055 1,387 2,100 927 9,56S 1,218 3,670 4.669 3,055 3.657 4817 41x1 7,635 5,013 1,960 5,800 719 850 8,703 69.000 19,794 Pmfe••lon•l 18•8 p•ld to 4dvl•or& •th•r th•n th• audltor or •x•mlnw 0th8r lagal and prof838ional 375 Fln•nGl•l costs Bank ch#rg 268 423 Support co•ts b•lor• r••llocatlon 31,710 31,710 136.076 $upport co*t• ro•llocal•d to sp•¢fft •¢tlvltle¥ To non tharit8bb costs 131.7101 {31,7101 1136,0781 T¢)tal support co•ts- Curr•nt Y•ar The bas18 of allocotk>n of costs beh¥e?n sctivib'es 18 described und•r a¢¢ounling Oicies 43
DuSIgn Envelope ID. 4E5FA7FB-TA8Mc744Oo2F71lÈl)C44c Sport Changes Lif• Foundation Detalled an•lyBi6 of incomè and exp•ndltur• lortho year •ndgd 30 S•ptsmbor 2025 ao requlrgd by th• SORP 2015 26 Oth•r Exp8ndltur•- Gov•rnan¢g costs Currnnt year Curr•nt CuTh•nt year Unrostrlctèd R••trlcted Total Funds Fund8 Funds 2025 2025 2025 Prlor Y•#r T(*tal Fundo Currnnt Y¢•r 2024 Rèporting Accountant fees ProleB8ional fee8 10,800 9,13S 10,800 9,135 12.980 Total Oo¥•rn•nrA GOSt• 19.935 19,935 12,960 All the expendltUf8 In the prbr year w88 unrastrlcted. 27 Total Charltabl• •xp•ndltur• Curr•nt y•ar Curr•nt y•ar CurT•nt y•ar Prlor Y•ar Unrg•trlct•d RMtrl¢t•d Totsl Total Fund• Funds Fund• Fund• 2025 2025 2025 Cuff•nt Y••r 2024 Total dlrg¢t 8pttndlng Total Governance cost8 B2• 82• 247,817 19,935 247,617 19,935 332,334 12,960 Total ¢harltabl• •xpondltur• 207.552 l the expendllur• in thè prfcf year wa8 unre8trfcted. 18 Oth•r trndlng •xp•ndltur• unr•l•tqd to fundr•l•lnu or ¢harltabl• actlvltl Curr•nt yeAr Curr•nt y•ar Curr•nt y•ar Unrnstrkt•d R••t¢t¢d Total Funds Fund• Fund• 2025 2025 2025 Prlor Y••r Totsl Fund• 2024 RealJocat8d from 5UPPOrt costs 31,710 31,710 136.078 Non charlty •xp•ndlture B3b 31.710 31.710 13fj,076 44
Dctusign Envebpe ID.. 4E5FA7F&7A8MC744LNJ&C2F71180C44C Sport Ch•ng•s Llfe Foundatlon D•talled analysls of income and •xpendltur• for th• y•ar •ndgd 30 S•pt•mber 2025 a8 requlred by thè SORP 2015 29 Total of oth•r •yp8ndltur• Curr•nt year Curr•nt y•ir Current y•ar Prlor Y•ar Unrestrlcted Re$lrlcted Total Funds Fund• Funds Total Funds 2025 2025 2025 Curr•nt Ye•r 2024 Non chority expendStur• 31.710 31,710 136,076 Total oth•r •xpondltur• 31.710 136076 All the exnlture In the prtor y&8r w88 unrgstrlct8d. 45