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REGISTERED COMPANY NUMBER: 09964013 (England and Wales)
REGISTERED CHARITY NUMBER: 1168336














REPORT OF THE TRUSTEES AND

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

COUNTY DURHAM SPORT

COUNTY DURHAM SPORT






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025




Page

Report of the Trustees 1 to 6

Independent Examiner's Report 7

Statement of Financial Activities 8

Balance Sheet 9 to 10

Cash Flow Statement 11

Notes to the Cash Flow Statement 12

Notes to the Financial Statements 13 to 21

COUNTY DURHAM SPORT (REGISTERED NUMBER: 09964013)

REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2025


The trustees, who are directors for the purposes of company law, present the annual report together with the financial statements of the charitable company for the year ended 31 March 2025.

Structure, governance and management

Nature of governing document
County Durham Sport is a registered charity, set up to promote community participation in healthy recreation for the benefit of inhabitants of County Durham. The provisions of its Memorandum and Articles of Association govern it.

County Durham Sport has a Board of Management who are responsible for the strategic direction of policy of the charitable company. At present the committee has six members from a variety of backgrounds relevant to the work of the charitable company. The charities' Manager Director is appointed by the Trustees to develop and manage the operations and activities of the charity. An Interim Managing Director has been seconded from within the Active Partnership network to oversee the Charity during a period of change.

Recruitment and appointment of trustees
The management of the Charity is the responsibility of the Trustees who are elected and co-opted under the terms of the Articles of Association.

Induction and training of trustees
All Trustees are recruited based on the skills required and the needs of the charity at that point in time and future plans. We also try where possible to ensure a fair gender balance and recruit a diverse perspective. All procedures are in line with the Charity Commission guidelines.

OBJECTIVES AND ACTIVITIES
Objectives and aims
County Durham Sport is one of forty-three Active Partnerships across England funded by Sport England. We recognise that patterns of physical activity in County Durham are affected by inequality - in health, wealth and access to services. Our vision is: A healthy lifestyle is an easy choice for everyone and our mission: challenging inequalities and changing lives through sport and physical activity.

Taking an evidence based partnership approach, we work to ensure that a healthy lifestyle is an easy choice for everyone. By learning together, we believe we can shift understanding and promote action that raises ambition and reduces inequality. We want to create a happier, healthy county by learning, sharing and collaborating with partners to raise ambitions and inspire change.

Our priorities:
Children and Young People - positive experiences and physical literacy to shape healthy and active futures.
Building capacity - upskilling local communities to develop the local physical activity workforce.
Community engagement - working with local people to co-produce and co-design projects.
Health and wellbeing - using sport and physical activity as a means to improve health and wellbeing.
Active travel - promoting active travel as healthy and green.
Active environment - creating an environment where being active is an easy and accessible choice.

What's our challenge?
In County Durham 1 in 5 people do no activity at all. People from less affluent backgrounds, people with limiting illness, older people and disabled people are less likely to be physically active. Patterns of inactivity vary from place to place with health inequalities varying across our county, as does life expectancy.

Tackling inactivity in County Durham is a huge challenge, especially given the significant social, economic and health-related challenges we also face here. We believe that positive change is possible. But it requires a collaborative whole-systems approach, with a holistic understanding of people's day to day lived experience. Research has also shown the complexity of leading a physically active lifestyle, with a range of factors (e.g. disability and long-term health conditions, age, gender and ethnicity) impacting on levels of activity.

How can we help?
We empower local people to be more active. We do this by working with local organisations and senior leaders to influence a more equal, collaborative, and proactive approach to making a healthy lifestyle an easy choice for everyone.

COUNTY DURHAM SPORT (REGISTERED NUMBER: 09964013)

REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2025


What have we achieved?
How we work has changed to be more holistic and to see that people's engagement in physical activity is influenced by many factors. This approach to the work is called system thinking. In simple terms, this means that we understand that people cannot take part in sport and physical activity if they are hungry, do not have the right kit or their parks are dark and unsafe. It's not just about providing clubs and classes but in thinking about how activity can be blocked by other life experiences. For example, you want to go to a football club but there isn't a bus from where you live to get you there and back safely.

'The system' can be thought of simply as the world we live in. All things and people are connected and influence each other. 'Systems thinking' is a way of exploring and developing effective solutions by looking at 'the whole system' - rather than separate parts of the system in isolation.

We work with partners across this system to shift the mind-sets, conditions, and ways of working that make it difficult for people to be active. We recognise that all our achievements come about through partnership with local community groups and organisations - without whom, we could not achieve our goals.

Our work with our partners is valued, with 83% of them telling us that working with County Durham Sport had a positive or very positive outcome on their organisation.

Environment and Infrastructure
County Durham Sport has become an integral member of the County Durham Partnership Place, Health and Communities Board and have presented to the members at a recent Board meeting. This provides good connections with partners working on similar agendas across Durham.

County Durham Sport has also been named as a partner of the Coastal Rural Communities' Active and Sustainable Travel (COAST) funded project, a joint research initiative with Durham and Exeter Universities, contributing to policy analysis and community research.

We advocate for active travel at a regional level through the North East Combined Authority (NECA) and attended the roundtable for the active travel ambition for the region.

We have also responded to several planning and transport consultations including the North East Transport Plan and stayed up to date with the changing planning landscape under the new government including the revisions to the National Planning Policy Framework.

We continue to strengthen relationships in this area to influence the health and environmental benefits of the use of green and blue space and have also formed new relationships with partners such as Natural England where we co-hosted an event promoting green social prescribing linked to our place-based work in Peterlee.

Youth Voice
This year over 200 pupils across County Durham have been involved in our Youth Voice project - a project designed to gather input from pupils on PE and sport within their schools to help raise physical activity levels in their schools.

School Games
18,874 pupils from 128 schools attended the Christmas 2024 School Games Live - a virtual event which is a one-hour fun fitness session that schools can access for free. We are also in the process of creating a series of pre-recorded short active blast videos that schools can access for quick fun fitness sessions, supporting teachers to add physical activity more easily into the school day.

As a result of feedback gathered from pupils, Padel, Karting, Cycling, Skateboarding, Quidditch, Space HopperFootball, Roundnet, Nerf, Tag Archery have been added to the School Games programme this year. This also supports us to further influence and encourage schools on how they might re-frame physical activity to engage those that are least active.

Adventure Learning Framework

COUNTY DURHAM SPORT (REGISTERED NUMBER: 09964013)

REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2025

Six County Durham schools are taking part in a pilot for The Outdoor Partnership's Adventure Learning Framework (TOP-ALF). This exciting new initiative is being funded by County Durham Sport and is designed to engage pupils in outdoor activities both on and off school sites until its conclusion in July 2026. The pilot aims to build partnerships with local outdoor activity providers to deliver high-quality experiences for pupils and lay the groundwork for what could become a nationwide programme.

The pilot includes primary, secondary, SEND (special educational needs and disability) and Pupil Referral Unit settings.

Sport Welfare Officer
The Sport Welfare Officer Network (SWO network) has been created to support National Governing Bodies (NGBs) and their local clubs to promote good practice and safer sport for all.

County Durham Sport is working with key partners to develop a local approach to assisting and supporting club welfare officers, to create safer club environments and improved experiences for children, young people and adults. This work has involved working directly with clubs, NGBs and a range of partners to understand culture and provision around safeguarding.

Our Sport Welfare Officer is also part of the Child Exploitation Working Group in County Durham, the Durham Safeguarding Children's Partnership and Safeguarding Adults Board.

Moving Together Peterlee (Our Place-based approach)
Moving Together Peterlee is our second phase of our Pilot Place-based approach to tackling inactivity in a 'place'. This work builds on the learning from Active Shildon and Active Valleys and is supporting the development of our collaborative approach to place-based working in Co. Durham. Peterlee, as a place, was identified due to its high levels of inactivity, its high levels of deprivation, but, its strong 'readiness' to work together to tackle these stubborn inequalities that cause high levels of inactivity.

As a result of our learning from Active Shildon and Valleys, we have focused our attention on our engagement approach to ensure; 1) we have the right partners on board, 2) we have a wide range on partners engaged, 3) partners have a good understanding about why tackling inactivity is important to their organisation, and 4) partners are clear about how they can contribution to tackling inactivity in place (and beyond).

To strengthen our engagement approach, we have held four separate key engagement events to bring all partners together and engage them on the journey (July, Oct, Dec, March) We have used these events to consult and gain a better understanding of the barriers, to get under the skin of the challenges that make it difficult for people to be active; and to better understand the assets and opportunities in Peterlee, to enable people to become more active. We have worked directly with partners, individually and as groups, to help identify why this is important to them and their communities, and explored how we can work differently together to address some of the difficulties and challenges being surfaced by the consultation work.

Through this engagement work, we are developing a Network of interested organisations and exploring a variety of mechanisms that we are hoping will help us work better together (and differently together) to support us to develop the 'right conditions' in a place, to enable more people to embed moving into their lives.

Diversity and Inclusion
Our Diversity and Inclusion Action Plan (DIAP) was approved by Sport England and work to implement the DIAP is progressing. The DIAP is designed to ensure that diversity and inclusion is embedded at every level of the organisation.

The DIAP will be centred on 5 core Equality, Diversity and Inclusion ambitions:
1. Our leaders are passionate and recognise the importance of Equality, Diversity and Inclusion to address inequalities in activity levels in County Durham
2. Our organisation is reflective of our county.
3. We are skilled, knowledgeable and passionate about Equality, Diversity and Inclusion.
4. Our culture is inclusive and derived by addressing inequalities.
5. We are seen as an organisation that values the importance of Equality, Diversity and Inclusion in tackling inequalities in all that we do.

Our DIAP will address the improvements required across the organisation to ensure that CDS is more inclusive and more diverse.

COUNTY DURHAM SPORT (REGISTERED NUMBER: 09964013)

REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2025


For further examples of our successes please refer to our Annual Impact Report.

Financial Review
During the year, investment was derived mostly from grant funding from sources including Sport England. The financial position shows net income of £45,064.

Where any fund is materially in deficit reserves will be used to balance the funds.

Major risks and management of those risks
The key risk to County Durham Sport on an ongoing basis, is the extent to which we are dependent on public funding, from Sport England and the challenge moving forward is to be able to sustain this degree of support from Sport England, whilst also diversifying income streams through income generation and other external grant aid. Funding from Sport England is confirmed to year end 2027.

Allied to the above, is the key challenge to retain and where necessary recruit team members, in the context of uncertain funding.

The final key risk is the strategic positioning of County Durham Sport given the appointment of the first North East Regional Mayor.

County Durham Sport manages risk through a comprehensive risk management policy and matrix. Risk is managed by the Finance, Risk and Audit Committee. During this year the board have considered options regarding the future operating model of County Durham Sport, based on the strategic context of the North East Combined Authority and the analysis of other risks relating to governance, management and future funding.

Trustees continue to review all major risks to which the charity may be exposed. The charity's internal financial controls are designed to mitigate against loss. These include and are not limited to: delegation of authority, budgets approved by board for the following year in December, regular review of finances by Trustees including variations from budgets, two-factor authentication on banking, Trustees approve investments and investment policy, if any and set objectives.

No significant events affected financial performance and financial position during the year.

General Reserves Policy

Fund Calculation or Rationale Target Value
Working balance: 15% of monthly expenditure £5,000


Redundancy reserve:
Based on statutory minimum with
County Durham Sport enhanced
terms


£40,000

Legal reserve:
Average industrial tribunal
dismissal cost

£50,000


Business closure costs:
3 months of skeleton Senior
Management structure and
management costs.


£30,000
Total £125,000

Policy on Reserves
The calculation of free reserves is based on the definition included in the charity statement of recommended practice (SORP), which provides recommendations for accounting and reporting for charities. The trustees have examined the requirements of the charity to hold free reserves - those reserves not invested in tangible fixed assets, excluding long term liabilities, or designated for a particular purpose. The Trustees considered it would be appropriate to hold approximately £125,000 in free reserves.

Fundraising disclosures
The charity is required to report how it deals with fundraising from the public. The charity does not use a professional fundraiser or commercial participator to raise funds. Any monies raised direct from the public follows all guidelines set out by the Charity Commission and UK law in every respect. We respect the privacy and contact preferences of all public donors.

COUNTY DURHAM SPORT (REGISTERED NUMBER: 09964013)

REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2025


Public benefit
The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.

Future Plans
Looking ahead to 2025-2026, following a consultation process, County Durham Sport will cease trading, and funds will be transferred to Rise North East following the creation of one Active Partnership to cover the geography of Northumberland Tyne and Wear and County Durham.

Statement of Trustees' Responsibilities
The trustees (who are also the directors of County Durham Sport for the purposes of company law) are responsible for preparing the trustees' report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations. The report and accounts have been prepared in accordance with the provisions in the Companies Act 2006 relating to small companies.

Company law requires the trustees to prepare financial statements for each financial year. Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the trustees are required to:
- select suitable accounting policies and apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.

The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charitable company's transactions and disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
09964013 (England and Wales)

Registered Charity number
1168336

Registered office
Sjovoll Centre
Front Street
Framwellgate Moor
Durham
DH1 5BL


COUNTY DURHAM SPORT (REGISTERED NUMBER: 09964013)

REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2025

Trustees
S Bell OBE
S J Campbell
M Gregson (resigned 22/10/2024)
Dr S N Harding (resigned 2/10/2024)
K J Spencer
W Emberson
M C Levington
D Shipman

Company Secretary
S Bell OBE

Independent Examiner
Lesley Stabler BA(Hons) FCCA
RMT Ribchesters
Accountants and Business Advisors
Finchale House
Belmont Business Park
Durham
DH1 1TW

Approved by order of the board of trustees on 16 July 2025 and signed on its behalf by:





S Bell OBE - Trustee

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
COUNTY DURHAM SPORT

Independent examiner's report to the trustees of County Durham Sport ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2025.

Responsibilities and basis of report
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement
Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Association of Chartered Certified Accountants, which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.








Lesley Stabler BA(Hons) FCCA
The Association of Chartered Certified Accountants

RMT Ribchesters
Accountants and Business Advisors
Finchale House
Belmont Business Park
Durham
DH1 1TW

16 July 2025

COUNTY DURHAM SPORT

STATEMENT OF FINANCIAL ACTIVITIES
(INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT)
FOR THE YEAR ENDED 31 MARCH 2025

2025 2024
Unrestricted Restricted Total Total
funds funds funds funds
Notes £    £    £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 2 2,621 118 2,739 2,768

Charitable activities 4
Charitable Activities - 510,261 510,261 637,414

Investment income 3 6,160 - 6,160 3,297
Total 8,781 510,379 519,160 643,479

EXPENDITURE ON
Charitable activities 5
Charitable Activities 3,834 471,128 474,962 597,883

NET INCOME 4,947 39,251 44,198 45,596
Transfers between funds 14 (26,742 ) 26,742 - -
Net movement in funds (21,795 ) 65,993 44,198 45,596

RECONCILIATION OF FUNDS
Total funds brought forward 249,463 95,733 345,196 299,600

TOTAL FUNDS CARRIED FORWARD 227,668 161,726 389,394 345,196

COUNTY DURHAM SPORT (REGISTERED NUMBER: 09964013)

BALANCE SHEET
31 MARCH 2025

2025 2024
Unrestricted Restricted Total Total
funds funds funds funds
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 11 582 - 582 415

CURRENT ASSETS
Debtors 12 3,131 - 3,131 5,788
Cash at bank and in hand 235,292 161,726 397,018 440,860
238,423 161,726 400,149 446,648

CREDITORS
Amounts falling due within one year 13 (11,337 ) - (11,337 ) (101,867 )

NET CURRENT ASSETS 227,086 161,726 388,812 344,781

TOTAL ASSETS LESS CURRENT
LIABILITIES

227,668

161,726

389,394

345,196

NET ASSETS 227,668 161,726 389,394 345,196
FUNDS 14
Unrestricted funds 227,668 249,463
Restricted funds 161,726 95,733
TOTAL FUNDS 389,394 345,196

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.


The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.


The trustees acknowledge their responsibilities for
(a)ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.


COUNTY DURHAM SPORT (REGISTERED NUMBER: 09964013)

BALANCE SHEET - continued
31 MARCH 2025

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.


The financial statements were approved by the Board of Trustees and authorised for issue on 16 July 2025 and were signed on its behalf by:





S Bell OBE - Trustee

COUNTY DURHAM SPORT

CASH FLOW STATEMENT
FOR THE YEAR ENDED 31 MARCH 2025

2025 2024
Notes £    £   

Cash flows from operating activities
Cash generated from operations 1 (43,414 ) 108,958
Net cash (used in)/provided by operating activities (43,414 ) 108,958

Cash flows from investing activities
Purchase of tangible fixed assets (428 ) (534 )
Net cash used in investing activities (428 ) (534 )

Change in cash and cash equivalents in
the reporting period

(43,842

)

108,424
Cash and cash equivalents at the
beginning of the reporting period

440,860

332,436
Cash and cash equivalents at the end of
the reporting period

397,018

440,860

COUNTY DURHAM SPORT

NOTES TO THE CASH FLOW STATEMENT
FOR THE YEAR ENDED 31 MARCH 2025

1. RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES
2025 2024
£    £   
Net income for the reporting period (as per the Statement of Financial
Activities)

44,198

45,596
Adjustments for:
Depreciation charges 261 119
Decrease in debtors 2,657 18,290
(Decrease)/increase in creditors (90,530 ) 44,953
Net cash (used in)/provided by operations (43,414 ) 108,958


2. ANALYSIS OF CHANGES IN NET FUNDS

At 1.4.24 Cash flow At 31.3.25
£    £    £   
Net cash
Cash at bank and in hand 440,860 (43,842 ) 397,018
440,860 (43,842 ) 397,018
Total 440,860 (43,842 ) 397,018

COUNTY DURHAM SPORT

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.


Plant and machinery - 33% on cost

Taxation
The charity is exempt from corporation tax on its charitable activities.

Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Pension costs and other post-retirement benefits
The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.


Going concern
The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern nor any significant areas of uncertainty that affect the carrying value of assets held by the charity.

Estimation uncertainty and judgements
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported.

Deferred income
Deferred income represents amounts received for future periods and is released to incoming resources in the period for which, it has been received. Such income is only deferred when:
- The donor specifies that the grant or donation must only be used in future accounting periods; or
- The donor has imposed conditions which must be met before the charity has unconditional entitlement.

COUNTY DURHAM SPORT

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

1. ACCOUNTING POLICIES - continued


Investment income
Bank interest is recognised once notification has been received of the interest due.

Raising funds
These are costs incurred in attracting voluntary income and those incurred in trading activities that raise funds.

Charitable activities
Charitable expenditure comprises those costs incurred by the charity i the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Support costs
Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, for example, allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.

Governance costs
These include the costs attributable to the charity's compliance with constitutional and statutory requirements, including audit, strategic management and trustee's meetings and reimbursed expenses.

Government grants
Government grants are recognised based on the performance model and are measured at the fair value of the asset received or receivable. Grants are classified as revenue. Grants relating to revenue are recognised in income over the period in which the related costs are recognised.

Trade debtors
Trade debtors are amounts due from the customers for merchandise sold or services performed in the ordinary course of business.

Cash and cash equivalents
Cash and cash equivalents compromise cash on hand and call deposits, and other short term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant amount of risk of change in value.

Trade creditors
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the charity does not have an unconditional right, at the end of the reporting period, to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Fund structure
Unrestricted income funds, including those designated, are general funds that are available for use at the trustees discretion in furtherance of he objectives of the charity.

Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.


COUNTY DURHAM SPORT

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

2. DONATIONS AND LEGACIES
2025 2024
£    £   
Gifts 2 2
Course income 2,621 2,606
Miscellaneous income 116 160
2,739 2,768

3. INVESTMENT INCOME
2025 2024
£    £   
Interest received 6,160 3,297

4. INCOME FROM CHARITABLE ACTIVITIES
2025 2024
Activity £    £   
Grants Charitable Activities 510,261 637,414

Grants received, included in the above, are as follows:
2025 2024
£    £   
Active Places 17,889 9,849
Opening Up School Facilities 31,728 31,730
Delivery Funding 50,000 50,000
Moving Communities - 26,400
Sports Welfare Officer 54,600 27,300
Systemic and Governing 356,044 492,135
510,261 637,414

5. CHARITABLE ACTIVITIES COSTS
Support
Direct costs (see
Costs note 6) Totals
£    £    £   
Charitable Activities 447,440 27,522 474,962


COUNTY DURHAM SPORT

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

6. SUPPORT COSTS
Governance
Other costs Totals
£    £    £   
Charitable Activities 23,122 4,400 27,522

7. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

2025 2024
£    £   
Independent examiners costs 4,400 3,650
Depreciation - owned assets 261 119

8. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024.


Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024.


9. STAFF COSTS
2025 2024
£    £   
Wages and salaries 300,245 371,813
Social security costs 20,749 23,134
Other pension costs 19,126 19,196
340,120 414,143

The average monthly number of employees during the year was as follows:

2025 2024
Staff 8 10

The number of employees whose employee benefits (excluding employer pension costs) exceeded £60,000 was:

2025 2024
£60,001 - £70,000 - 1


COUNTY DURHAM SPORT

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

10. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted Total
funds funds funds
£    £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 2,606 162 2,768

Charitable activities
Charitable Activities - 637,414 637,414

Investment income 3,297 - 3,297
Total 5,903 637,576 643,479

EXPENDITURE ON
Charitable activities
Charitable Activities 2,004 595,879 597,883

NET INCOME 3,899 41,697 45,596


RECONCILIATION OF FUNDS
Total funds brought forward 245,564 54,036 299,600

TOTAL FUNDS CARRIED FORWARD 249,463 95,733 345,196

11. TANGIBLE FIXED ASSETS
Plant and
machinery
£   
COST
At 1 April 2024 17,857
Additions 428
At 31 March 2025 18,285
DEPRECIATION
At 1 April 2024 17,442
Charge for year 261
At 31 March 2025 17,703
NET BOOK VALUE
At 31 March 2025 582
At 31 March 2024 415


COUNTY DURHAM SPORT

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

12. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 1,151 4,594
Prepayments 1,980 1,194
3,131 5,788

13. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade creditors 1,770 36,340
Social security and other taxes 5,667 13,311
Pensions - 5,982
Net wages - 33,983
Accrued expenses 3,900 12,251
11,337 101,867

14. MOVEMENT IN FUNDS
Net Transfers
movement between At
At 1.4.24 in funds funds 31.3.25
£    £    £    £   
Unrestricted funds
General fund 124,463 4,947 (26,742 ) 102,668
Working Balance Reserve 5,000 - - 5,000
Redundancy Reserve 40,000 - - 40,000
Legal Reserve 50,000 - - 50,000
Business Closure Reserve 30,000 - - 30,000
249,463 4,947 (26,742 ) 227,668
Restricted funds
Coaching and workforce - (19,344 ) 19,344 -
Recreational Running 7,135 (4,800 ) - 2,335
Mental Health 17,167 - (1,167 ) 16,000
SE Satellite Clubs - Delivery - (12,023 ) 12,023 -
Tackling Inequalities 4,050 - - 4,050
Active Places 11,353 6,116 (6,131 ) 11,338
Opening Up School Facilities 17,921 (17,827 ) (94 ) -
Delivery Funding 4 (2,771 ) 2,767 -
Sport Welfare Officer 21,621 17,216 (6,082 ) 32,755
Systemic & Governing 16,482 72,684 6,082 95,248
95,733 39,251 26,742 161,726
TOTAL FUNDS 345,196 44,198 - 389,394

COUNTY DURHAM SPORT

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

14. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 8,781 (3,834 ) 4,947

Restricted funds
Coaching and workforce - (19,344 ) (19,344 )
Recreational Running - (4,800 ) (4,800 )
SE Satellite Clubs - Delivery - (12,023 ) (12,023 )
Active Places 17,889 (11,773 ) 6,116
Opening Up School Facilities 31,728 (49,555 ) (17,827 )
Delivery Funding 50,000 (52,771 ) (2,771 )
Sport Welfare Officer 54,716 (37,500 ) 17,216
Systemic & Governing 356,046 (283,362 ) 72,684
510,379 (471,128 ) 39,251
TOTAL FUNDS 519,160 (474,962 ) 44,198


Comparatives for movement in funds

Net
movement At
At 1.4.23 in funds 31.3.24
£    £    £   
Unrestricted funds
General fund 120,564 3,899 124,463
Working Balance Reserve 5,000 - 5,000
Redundancy Reserve 40,000 - 40,000
Legal Reserve 50,000 - 50,000
Business Closure Reserve 30,000 - 30,000
245,564 3,899 249,463
Restricted funds
Recreational Running 7,135 - 7,135
Mental Health 17,167 - 17,167
Tackling Inequalities 14,074 (10,024 ) 4,050
Active Places 1,504 9,849 11,353
Opening Up School Facilities 14,082 3,839 17,921
2022 Commomwealth Games Legacy 74 (74 ) -
Delivery Funding - 4 4
Sport Welfare Officer - 21,621 21,621
Systemic & Governing - 16,482 16,482
54,036 41,697 95,733
TOTAL FUNDS 299,600 45,596 345,196

COUNTY DURHAM SPORT

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

14. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 5,903 (2,004 ) 3,899

Restricted funds
Tackling Inequalities - (10,024 ) (10,024 )
Active Places 9,849 - 9,849
Opening Up School Facilities 31,730 (27,891 ) 3,839
2022 Commomwealth Games Legacy - (74 ) (74 )
Moving Communities 26,400 (26,400 ) -
Delivery Funding 50,162 (50,158 ) 4
Sport Welfare Officer 27,300 (5,679 ) 21,621
Systemic & Governing 492,135 (475,653 ) 16,482
637,576 (595,879 ) 41,697
TOTAL FUNDS 643,479 (597,883 ) 45,596

A current year 12 months and prior year 12 months combined position is as follows:

Net Transfers
movement between At
At 1.4.23 in funds funds 31.3.25
£    £    £    £   
Unrestricted funds
General fund 120,564 8,846 (26,742 ) 102,668
Working Balance Reserve 5,000 - - 5,000
Redundancy Reserve 40,000 - - 40,000
Legal Reserve 50,000 - - 50,000
Business Closure Reserve 30,000 - - 30,000
245,564 8,846 (26,742 ) 227,668
Restricted funds
Coaching and workforce - (19,344 ) 19,344 -
Recreational Running 7,135 (4,800 ) - 2,335
Mental Health 17,167 - (1,167 ) 16,000
SE Satellite Clubs - Delivery - (12,023 ) 12,023 -
Tackling Inequalities 14,074 (10,024 ) - 4,050
Active Places 1,504 15,965 (6,131 ) 11,338
Opening Up School Facilities 14,082 (13,988 ) (94 ) -
2022 Commomwealth Games Legacy 74 (74 ) - -
Delivery Funding - (2,767 ) 2,767 -
Sport Welfare Officer - 38,837 (6,082 ) 32,755
Systemic & Governing - 89,166 6,082 95,248
54,036 80,948 26,742 161,726
TOTAL FUNDS 299,600 89,794 - 389,394

COUNTY DURHAM SPORT

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

14. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 14,684 (5,838 ) 8,846

Restricted funds
Coaching and workforce - (19,344 ) (19,344 )
Recreational Running - (4,800 ) (4,800 )
SE Satellite Clubs - Delivery - (12,023 ) (12,023 )
Tackling Inequalities - (10,024 ) (10,024 )
Active Places 27,738 (11,773 ) 15,965
Opening Up School Facilities 63,458 (77,446 ) (13,988 )
2022 Commomwealth Games Legacy - (74 ) (74 )
Moving Communities 26,400 (26,400 ) -
Delivery Funding 100,162 (102,929 ) (2,767 )
Sport Welfare Officer 82,016 (43,179 ) 38,837
Systemic & Governing 848,181 (759,015 ) 89,166
1,147,955 (1,067,007 ) 80,948
TOTAL FUNDS 1,162,639 (1,072,845 ) 89,794

15. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2025.