REGISTERED COMPANY NUMBER: 14537800 (England and Wales)

REGISTERED CHARITY NUMBER: 1210894

REPORT OF THE TRUSTEES AND

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

ACTIVE BLACK COUNTRY LIMITED

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Report of the Trustees

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Report of the Independent Auditors

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Statement of Financial Activities

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Balance Sheet

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Cash Flow Statement

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Notes to the Cash Flow Statement

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Notes to the Financial Statements

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The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of 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).

INTRODUCTION

Active Black Country Limited (ABC Ltd) is a charity that is passionate and committed to helping local people become physically active so they can enjoy the health and wellbeing benefits that an active lifestyle provides.

We work across the areas of Dudley, Sandwell, Walsall and Wolverhampton and form part of the national network of 43 Active Partnerships, funded by Sport England.

ABC Ltd is registered with Companies House as a company limited by guarantee under company number; 14537800 and a registered charity with the Charity Commission under charity number; 1210894.

All individuals appointed onto the ABC Ltd Board of Trustees are simultaneously:

a. the Trustees of the Charity under charity law and registration with Companies House;

b. the Trustees under charitable law and regulation by the Charity Commission for England & Wales.

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

The trustees have adopted the provisions of 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 the Republic of Ireland (FRS 102) (effective 1 January 2019). The trustees are also directors for the purposes of company law and present their strategic report for the year ended 31 March 2025 in compliance with s414C of the Companies Act 2006.

OBJECTIVES AND ACTIVITIES

Objectives and aims

The objects of the charity are for the benefit of the public in the Metropolitan Boroughs of Dudley, Sandwell, and Walsall, the City of Wolverhampton, and the surrounding areas:

1 .

To preserve and protect good health including but not exclusively through raising awareness of, and promoting, opportunities for participation in physical activity, sport, and recreation;

2 .

relieve those in need by reason of youth, age, ill-health, disability, financial, or other disadvantage, including but not exclusively through promoting the provision of facilities, services, and infrastructure for, and making grants to facilitate participation in, physical activity, sport, and recreation;

3 .

to advance education in the subjects of sport, physical activity, and recreation; including but not exclusively by carrying out and publishing research and through providing training programs, courses, and the development of resources; and

4 .

to promote community participation in healthy recreation through the facilitation of community participation in physical activity and recreation, including but not exclusively by the coordination of sporting, recreational and physical activities capable of promoting good health.

Mission

Use the power of physical activity & sport to influence opportunities for everyone in the Black Country to lead an active, healthy lifestyle.

Values

Freedom with Responsibility: we recognise the potential, value and contribution all our people make. Our people are encouraged to be themselves and be a responsibility-taker making decisions everyday to achieve their goals.

Community focused approach: we aim to understand the unique and diverse make-up of our local communities and place their needs at the forefront of our strategy. Delivering a targeted approach, we will reach groups whom are most likely to be inactive and under-represented in sport and physical activity.

Simplicity: we aim to work with clarity; being straightforward, honest and transparent in our behaviours, actions and outcomes.

Passion: we recruit, support, motivate and develop people who all share a belief in the power of sport, movement and physical activity as a tool.

Striving for high performance: we have ambition to develop ourselves, our organisation, our partners and the Black Country.

GOVERNANCE

ABC Ltd's Board is committed to ensuring its governance is dynamic and visionary. In 2024/25 the Board grew and developed, securing full compliance with the UK Code for Sports Governance and successfully registering with the Charity Commission for England and Wales.

Our Board has well developed, effective governance with revisions throughout 2024/25 to the Board development plan, that has sought to extend the influence and raise the profile of the charity.

The charity actively recruits trustees with the right skills, knowledge and experience to support its work. It looks for diversity of thought, experience and background to ensure that strategic decisions are informed and challenged from different perspectives.

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Structure

In providing a clear vision, the ABC Ltd Board of Directors enables delivery of the Black Country ABC Strategic Plan - 'Creating an Active Black Country'.

The Board has overall responsibility for establishing the governance structure, internal controls and for ensuring it is effective and focused on the key risks threatening our ability to meet our desired strategic objectives.

There are currently 8 trustees serving on the ABC Ltd Board, of which 2 are the initial Directors of ABC Ltd.

Up to 12 directors are permitted under Company Articles 24.1. All individuals appointed onto the ABC Ltd Board of Directors are simultaneously:

i) the Directors of the Company under company law and registration with Companies House;

ii) the Trustees under charitable law and regulation by the Charity Commission for England & Wales.

As set out in Article 27.1 of the Articles of Association of ABC Ltd (ABC Ltd, or the Company, or the Charity), the Board of Directors:

iii) is to manage the activities of the Charity; and

iv) may exercise all the powers of the Charity, unless the Directors are subject to any restrictions imposed by the Companies Acts, the Articles, or any Special Resolution passed by the Members of the Company.

In carrying out their remit, the ABC Ltd Directors, in their capacities as the Trustees of the Charity, will take account of their legal duties and of guidance from the Charity Commission for England and Wales, as the regulatory body for registered charities.

In carrying out their remit, the ABC Ltd Directors, in their capacities as the legal Directors of the Company, will take account of their general legal duties under the 2006 Companies Act.

The ABC Ltd Board have developed the overall strategy for our organisation and upon commencing activities in May 2023 established committee structures. Currently there are 3 committees with delegated authority:

1. Nominations & Governance Committee - to oversee the effectiveness and evaluation processes for the ABC Ltd Board and Board Committees, ensuring ABC Ltd recruitment, selection, training, and development and evaluation processes are conducted in line with the Tier 3 Requirements of the UK Code for Sports Governance.

2. Audit, Risk & Compliance Committee - to support the Board to oversee the activities of the charity at a strategic level with regard to financial and non-financial controls, internal and external audit, regulatory compliance, and risk management matters.

3. Strategic Investment Committee - to support the Board through robust assurance regarding the programme investment for which ABC Ltd is the accountable body. Ensuring this investment delivers maximum value, meeting the criteria determined by the committee and the desired strategic objectives and evaluation & learning outcomes for ABC Ltd & local partners.

To ensure we have a clear approach that mitigates risk and ensure separation of duties and regulatory compliance there are a number of key documents:

- Terms of reference

- Matters Reserved/Scheme of Delegations

- Risk Management Framework

- Finance procedures, procurement policy & contract management process

- Internal audit schedule

- Safeguarding policy & procedures

- Assets register

- Health & Safety policy

Public benefit

The trustees confirm that they have complied with the requirements of section 4 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.

Grant making

The charity makes many grants to different organisations and individuals. To guide our decision making the charity has an established grant making policy. The policy supports our grant making activity to align with our charitable purpose.

STRATEGIC REPORT

Achievement and performance

Section 172(1) statement

The Trustees of Active Black Country (who are also the directors for the purposes of company law) confirm that, in accordance with their duties under Section 172(1) of the Companies Act 2006, they have acted in a way they consider, in good faith, would be most likely to promote the success of the charity for the benefit of its beneficiaries and stakeholders as a whole, and in doing so have had regard to:

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The likely consequences of any decision in the long term

All strategic decisions taken by the Trustees are underpinned by the charity's long-term mission to use the power of physical activity and sport to influence opportunities for everyone in the Black Country to lead an active, healthy lifestyle. Trustees carefully consider the sustainability and long-term impact of programmes and initiatives before allocating resources.

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The interests of the charity's employees

The charity recognises that staff are key to delivering its mission. Trustees seek to create a supportive and inclusive working environment, and decisions are made with consideration of their impact on staff wellbeing, professional development, and job satisfaction.

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The need to foster the charity's relationships with partners, suppliers and others

The Trustees understand the value of building and maintaining trusted relationships with our partners, funding bodies, suppliers, and delivery partners. Regular engagement and feedback mechanisms are in place to ensure alignment of values and shared goals.

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The impact of the charity's operations on the community and the environment

Environmental and social sustainability are integrated into the charity's operations. Trustees consider the environmental impact of procurement decisions, travel policies, and service delivery, and are committed to minimising negative effects on the communities we serve.

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The desirability of maintaining a reputation for high standards of conduct

The Trustees are committed to transparency, integrity, and ethical governance. The charity complies with all relevant regulatory and legal obligations and has adopted best practices in safeguarding, data protection, and financial accountability.

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The need to act fairly as between members of the charity

As a company limited by guarantee with no shareholders, the charity acts to serve its members and wider stakeholders equitably. Trustees ensure that governance arrangements support inclusive decision-making and that resources are allocated in a fair and responsible manner.

In discharging their duties under Section 172(1), the Trustees ensure that they engage with a broad range of stakeholders and seek expert advice where appropriate to inform their decisions. The Trustees consider this ongoing engagement essential to promoting the long-term success and public benefit of the charity.

Financial review

Financial position

Financial results for the year ended 31 March 2025 are shown in the statement of financial activities on page 16

with the associated asset and liabilities set out in the balance sheet on page 17 and the statement of cash flows for

the year is on page 18. Supporting notes to the accounts are on pages 19 to 25 and provide additional information

to support the figures in the main statements.

Total incoming resources for the year were £1,747,859 (2024: £1,089,766) including investment income of £8,518 (2024: £869), resources expended were £1,727,055

(2024: £1,079,954) and the surplus for the year was £20,804 (2024: £9,812).

Sport England continue to be the principal funder of core activities.

There is £734,642 of accrued income which relates to grant funding awarded in 2025 but has yet to be drawn down

in cash. The cash will be drawn upon over the next 3 years of the remaining reward period.

Strategy & Impact

The 'Creating an Active Black Country' is a strategic framework which sits at the heart of the partnerships approach.

The strategic framework provides the platform for the work we will do, connecting the local networks, co-ordinate the offer, influence policy and enabling the Black Country as a sub region to access investment where it can have the biggest strategic impact. The framework features 6 strategic objectives:

a.

Increase activity levels across the least active to support good mental and physical health and reduce inequalities in activity levels.

b.

Provide young people the best start in life through a range of varied and diverse opportunities to be active.

c.

Increase the range of opportunities to be active across Black Country communities. Ensuring they are inclusive, attainable and support stronger, better connected, resilient communities.

d.

Champion and advocate the role being active can play in contributing to wider outcomes across the health system and tackling health inequalities.

e.

Increase the diverse range of physical assets, networks, facilities, and places that can get people active and take part in sport supporting wider health outcomes.

f.

f) Lead the development of a 'People Plan' for the Black Country to inspire, motivate, and guide others to be active and support the development of sport.

We will be driven in our work with others by the below principles;

1.

Inclusive and Accessible: We must create conditions and opportunities for all to feel comfortable and confident they can be active everyday their way;

2.

People & Communities First: We believe that high quality people development is key to getting others active;

3.

System wide collaboration to create an active Black Country: Improve the influence and connectivity of the local system, across health, education, planning and transport;

4.

Engage & Connect; Work with partners to develop and deliver high quality messages to inspire others to be active;

5.

Priority Places: Encourage everyone but focus on the places and spaces where the greatest inequalities exist;

6.

Learning & Insight Led: Make learning deliberate, gather and share learnings about the things that are working, not working and why, enabling partners to embed and promote good practice.

Operationally we:

1.

Undertake research with a range of local people and community partners to identify key target audiences who are the least active through gathering, facilitating understanding of priority audience needs, barriers and motivations to being physically active.

2.

Develop and provide a range of high-quality health and wellbeing & physical activity intelligence reports, learning, impact and evaluation and insight services to the public and partners.

3.

Provide grant investment across the Black Country on behalf of Sport England to facilitate participation in, physical activity, sport, and recreation.

4.

Provide advice and guidance to the development of capital projects that can support people being active, including building of leisure centres, use of parks and open spaces, and transport infrastructure

5.

Run and coordinate volunteer programmes.

6.

Provide a programme of training and professional development this includes first aid, safeguarding and other professional development courses that are identified through local needs analysis.

7.

Coordinate a menu of support for local community sports clubs that seeks to strengthen and build their capacity and infrastructure to provide sporting, recreational, and physical activity opportunities for the public.

8.

Develop, support and run public campaigns to inspire people to be active and improve the physical and mental wellbeing, and individual development of our communities, raising awareness of, and promoting, opportunities for participation in physical activity, sport, and recreation.

9.

Promote services for sport, play, physical activity, informal education.

IMPACT & PROGRESS IN 2024/25

Increase activity levels across the least active to support good mental and physical health and reduce inequalities in activity levels.

Get Out Get Active (GOGA)

The GOGA programme focused on supporting disabled and non-disabled people to be active together. A total of 684 people who took part in a range of 35 GOGA activities in the first few months of 2025, as part of ABC Ltd's work with the Activity Alliance and local partners; more than double the 300-participant target.

GOGA prioritised community-led approaches to designing inclusive opportunities, serving as a model for how inclusion and accessibility can be embedded across community provision. Some of the most powerful impacts came from the confidence building and friendships the activities enabled for participants.

Key highlights included:

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Park Yoga: We brought free, outdoor, community-led yoga sessions to public parks across the Black Country, designed to promote physical, emotional, and social wellbeing by creating inclusive spaces for people to connect with nature, movement and each other. Many participants reported a sense of belonging and improved mood, as well as physical benefits. A total 1,648 people attended the 20-week programme of Park Yoga delivered at one park in each of the four Local Authorities.

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Oneness Seva: A six-week self-defence programme was held for people aged 60+, helping to boost confidence, health and wellbeing. The programme explored the potential of faith centres in reaching the most inactive and providing fun, inclusive activities. Held at the Sant Nirankari Satsang Bhawan in Sandwell, the sessions made a real difference to participants, reducing anxiety and fear and making them feel safer while shopping or being out and about.

Provide young people and families with the best start in life through a range of varied and diverse opportunities to be active, move more and play.

Black Country Water Safety Programme

The programme, launched in September 2024, was initiated in response to growing concern about children's access to swimming and water safety education across the Black Country, particularly in areas of deprivation. It was a major collaboration involving Active Black Country, Swim England, the Royal Life Saving Society, Canal & River Trust, the four Black Country local authorities, and local leisure operators.

Including pool-based sessions, classroom learning, and canal-side demonstrations, the initiative aimed to address inequalities in swimming attainment and increase safety, confidence, and awareness among children and families.

Key highlights included:

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109 teachers across 80 schools, plus 41 partners, registered on the water safety resources hub with a potential reach of 22,000 pupils.

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255 pupils across the Black Country attended water safety sessions at their local swimming pool.

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72% of children who attended water safety sessions could perform a safe self-rescue with or without floatation equipment after 5 x 30-minute lessons.

School Games

More than 2,000 children from 130 schools across the region gathered at the University of Wolverhampton's Walsall Campus to participate in a dynamic day of competition, collaboration, and cultural experience. Organised by Active Black Country in collaboration with Walsall Council's Healthy Spaces Team and local School Games Organisers, the event featured a wide array of sports and activities.

The School Games illustrated that when physical activity is inclusive, celebratory, and youth-led, it embeds the value of physical activity into the culture of a school, place and/or community. Feedback highlighted the value of offering multiple entry points to physical activity, with taster trails and SEND-inclusive sessions allowing children to participate without pressure.

Pop-Up Pool Briefing Note

Recognising that many schools were challenged to meet the national curriculum targets for swimming and water safety, often due to lack of access, time, or suitable facilities, we worked in partnership with Speedo and took a bold step to bring pop-up pools to 8 schools.

There was no existing guidance or legislation in place to support temporary pop-up pool swimming provision within schools. To support schools and providers in making confident, evidence-informed decisions, we developed in partnership a comprehensive Briefing Note, capturing the key considerations, lessons learned, and a replicable framework. This resource was informed by insights from our monitoring, evaluation, and learning approach, and co-designed with key industry experts.

Increase the range of opportunities to be active across Black Country communities, ensuring they are inclusive, attainable and support stronger, better connected, resilient communities.

CAC Funding

The CAC programme was developed as a place based legacy initiative following the 2022 Commonwealth Games, with the aim of reducing physical activity inequalities by supporting those facing the greatest barriers to getting active in the Black Country. CAC investment supported a range of grassroots organisations to deliver inclusive, community led programmes. The funding award ended in 23/24 but the delivery continued in 24/25.

A feature of approach saw community connectors engage with community groups, voluntary sector and health and social care partners to develop an understanding of where there is greatest need, collaborating with organisations to deliver initiatives to get people moving more and being active, highlights included:

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Community Van Initiative: In partnership with Sandwell Council and Places Leisure, a series of activity sessions were held for targeted groups before the initiative was rolled out to the wider community. The 18-week programme was designed to reach those people unable to access traditional leisure centres, providing equipment to help bring health and wellbeing sessions directly to our communities.

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Stepping Stones: The group delivered a range of activities over the school holidays, with the aim of reducing inactivity levels and tackling health inequalities. Stepping Stones identified activities based on the needs of the community that they work with and have enabled people to be active in open spaces local to them, including Victoria Park, West Smethwick Park and the canal.

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Make More in Walsall delivered gender-specific 8-week fitness programmes and meal planning sessions for inactive adults. Participants noted that their involvement in the project significantly improved their mental health and overall wellbeing.

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Walsall's Residents R Us whose intergenerational line dancing project for women improved wellbeing and reduced isolation.

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Ekho Collective in Dudley delivered silent disco sessions designed to reduce barriers to movement for those facing mental and health challenges through encouraging a joyful and pressure free environment to be active.

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c2c Outdoors in Dudley held a range of sports activities, including kayaking, paddleboarding and raft building, to encourage the local community to be more active and engage in a new way with the local environment. It was targeted at a demographic that might usually experience difficulties participating in such events, due to financial reasons, physical or mental health concerns, or disability. A total of 85 people participated.

Champion and advocate the role being active can play in contributing to wider outcomes across the health system.

Reflecting our mission to break down barriers to activity and help people across the Black Country lead active, healthier and happier lives, the Bilston Urban Village Medical Centre led green social prescribing initiative continues to thrive.

A partnership with the health centre, Health & Beyond and the Canal & River Trust, the accessible weekly walk along the Bradley arm of the canal in Wolverhampton supports patients wanting to improve their health and wellbeing.

With 18-24 participants each week, its helping local people connect with nature, boost their wellbeing, move more and build social connections. At the one-year anniversary of the initiative in January, 875 people had participated in 45 walks.

In Walsall, another social prescribing initiative, Mettaminds' Heal and Restore programme, engaged socially prescribed residents in Tai Chi, self-care workshops, and nature walks. Participants reported improvements to their movement and mental welfare.

Increase the diverse range of physical assets, networks, facilities and places that can get people active and take part in sport supporting wider health outcomes.

Opening School Facilities

In Year 3, the Opening School Facilities programme invested in delivery of 129 activity sessions for children and young people across primary, secondary and SEND schools.

The initiative was designed to provide access to school spaces outside of school hours to enable more children, families, and communities to be active. ABC Ltd worked with schools across the region to support the re-purposing and re-opening of underutilised facilities, focusing on ensuring that opportunities were shaped by the communities most impacted by inactivity. The OSF programme shows that when schools are supported to open their doors to the community, they can become powerful hubs for inclusion and wellbeing engaging the wider community.

Kabaddi

Using funding from Opening Schools Facilities programme and the United by 2022 charity, we collaborated with local clubs, schools, and community leaders to develop inclusive opportunities for participation. The programme also showed that sport can be a platform for more than just fitness, it can foster pride and connection. Sustaining the momentum requires ongoing support for local volunteers, coach development, and investment in appropriate spaces.

Canals Strategy

The launch of the Black Country Canals Strategy 2024-2029 was the culmination of months of work with strategic partners. Setting out ambitions to maximise the potential of the region's iconic canal network, it was developed in collaboration with local authorities, canal stakeholders and with community input.

There are over 110 miles of canals in the Black Country. Central to the strategy are the opportunities for the canal network to help improve the health and wellbeing of local communities by ensuring increased access to quality green space by water, with the canals a vital hub for walking, cycling, leisure, and cultural activities. With more than 80% of Black Country residents living within one mile of a canal, reinforcing the water safety messaging is a critical element of our work towards the shared vision 'to create the conditions for a vibrant and accessible network of spaces which promotes active and healthy living'.

Work is ongoing with the CRT, local authorities and partners to put in place plans to unlock the potential of the canal network.

Lead the development of a people plan for the Black Country to inspire, motivate and guide others to be active and support the development of sport

Our progress in 2024/25 toward the People Plan is reflected in how we've contributed to strengthening local capacity, nurturing trusted delivery networks, and embedding community voice in shaping opportunities to be active.

Through programmes such as CAC and GOGA, residents engaged in inclusive, culturally relevant activities, delivered through a network of community connectors, volunteers, and grassroots organisations that reflect and represent the people they serve. These local partners have gained relevant skills and qualifications, further building local capability and resilience.

Notably, the community aquatics programme, supported by GOGA and Community Aquatic Development investment, has evolved into a sustained provision within local leisure centres, delivered by a trained and representative workforce. Following local training opportunities, particularly for South Asian Muslim and Black women, 17 swimming teachers have been upskilled to deliver community sessions.

Complementing this, our Sport Welfare Officer has supported organisations to embed stronger safeguarding practices and welfare plans, helping to create safer, more inclusive environments across the Black Country.

These combined efforts align directly with the People Plan's ambition to inspire, motivate and guide more people across the Black Country to be more active.

Reserves policy

The reserves policy ensures cash is available in excess of the accrued liabilities which are to be unwound between the date these accounts are signed and the end of March 2027.

Currently £1.1m of funding has been awarded to the charity and in addition it is expected that additional grant funding will be received, into the foreseeable future. The current level of awarded funding is sufficient to ensure that the Charity can continue to operate, in its current form, for at least 12 months from the signing of these financial statements.

Pay Policy for Senior Staff

The charity has an established Pay Policy which is reviewed by the Audit, Risk & Compliance Committee annually. The committee establishes remuneration frameworks and policies that promote and support alignment with the organisation's long-term charitable aims and purposes

Pay levels are reviewed annually and in line with our business reviews. The exact level of any pay is determined by a range of factors, including the performance of the organisation, the current employment market conditions, the financial health of the charity. It is not guaranteed that any pay review will necessarily result in an increase in pay.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its Articles of Association and constitutes a limited company, limited by guarantee, as defined by the companies Act 2006.

Organisation

The board of trustees, which can have up to 12 members, administers the charity. The board meets at least 6 times a year. A Chief Executive is appointed by the trustees to manage the day-to-day operations of the charity. To facilitate the effective running of the charity, the Chief Executive has delegated authority in some areas through a schedule of delegation that is approved by the trustees.

Trustees are invited to apply through an open recruitment process. Each trustee can serve for an initial term of three years. A charity trustee who has served for three consecutive terms may not be reappointed for a fourth consecutive term but may be reappointed after an interval of at least four continuous years.

New trustees undergo an orientation to brief them on their legal obligations under Charity law, guidance on public benefit, content of the constitution, the committee and decision-making processes, the business and strategic plans and recent financial performance of the Charity. During the induction, they meet key members of staff including those who they might provide specific support and mentoring to as well as other trustees.

Any training and development needs will be assessed as part of the trustee's induction process. External training and development opportunities are provided by the Active Partnership Network and trustees are encouraged to take part where it will help them to carry out their role.

Engagement with suppliers, customers and others

Active Black Country recognises the importance of maintaining strong, ethical, and transparent relationships with its suppliers, service users, beneficiaries, and wider stakeholders. Our approach to engagement is guided by our core values of integrity, accountability, and collaboration.

Suppliers

We strive to work with local suppliers who share our commitment to ethical and sustainable practices. We aim to pay suppliers promptly and fairly, and we seek to build long-term relationships based on mutual respect and transparency. Where possible, we prioritise working with local companies or social enterprise suppliers to maximise our impact on our local community and our social impact.

Beneficiaries and Service Users

Regular engagement with our beneficiaries and service users is central to our mission. We use Community Connectors to build strong relationships and ensure we consult regularly through feedback surveys, community forums, and direct communication to ensure our services meet our communities evolving needs. This community input plays a critical role in shaping our programmes and strategic decisions.

Partners and Other Stakeholders

We actively collaborate with funders, local and national partners, as well as other Active Partnerships and Charities to improve service delivery and amplify our impact. We are committed to open dialogue and shared learning, recognising that working together enhances our ability to achieve our charitable objectives.

We believe that strong stakeholder relationships help us to operate effectively, remain accountable, and adapt proactively to a changing environment.

Risk management

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

The trustees have policies, systems and processes in place to mitigate the risks identified. They also implement procedures designed to minimise or manage any potential impact on the charity should those risks arise.

The Board have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. The Board has a comprehensive risk-register which is reviewed at each Audit, Risk & Compliance meeting, and risks are 'owned' by each relevant sub-committee; the register considers all aspects of risk as identified through the leadership team, and refines them in light of local, regional and national context and strategic impact.

Risk are reported through to the board via a risk summary once reaching a threshold defined in the risk policy.

Safeguarding

A safe and supportive environment enables children, young people and adults at risk to enjoy physical activity and sport. Safeguarding sits at the heart of everything we do at Active Black Country. We have a Director of Partnerships in the Executive LMT who is risk owner for safeguarding, they are supported by a designated lead officer (DSL), a deputy lead officer, and a Board Champion.

Safeguarding is a standing item on every Audit, Risk & Compliance Committee and we have incorporated safeguarding checks as part of our grant & contract management, internal controls to ensure compliance with findings reported to the Board.

We hold an annual review with the Child Protection in Sport Unit (CPSU) to assess if we meet the Safeguarding Standards. Our review assessed that we met the standards.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

14537800 (England and Wales)

Registered Charity number

1210894

Registered office

1st Floor Neville House

Steelpark Road

Halesowen

West Midlands

B62 8HD

Trustees

Mrs A M Tomlinson Chair

Mrs S Gulzar

Mrs S Wilkinson

Mr R S Medcalf Vice Chair

Mr J L Price

Mrs F Ahmed

Mrs S Chamberlain (resigned 30.6.25)

Mr J D Page

Mr G R Shears (resigned 22.7.24)

Mr P O'Driscoll (appointed 20.6.25)

Company Secretary

Mr I N Carey

Auditors

Folkes Worton LLP

15 & 17 Church Street

Stourbridge

West Midlands

DY8 1LU

PRINCIPAL ACTIVITY

The principal activity of the charity in the year under review was to work with a range of local partners to inspire and enable people to lead an active lifestyle.

STATEMENT OF TRUSTEES' RESPONSIBILITIES

The trustees (who are also the directors of Active Black Country Limited for the purposes of company law) are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing those financial statements, the trustees are required to

-	select suitable accounting policies and then apply them consistently;

-	observe the methods and principles in the Charity SORP;

-	make judgements and estimates that are reasonable and prudent;

-	state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;

-	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 proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to 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.

In so far as the trustees are aware:

-	there is no relevant audit information of which the charitable company's auditors are unaware; and

-	the trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditors are aware of that information.

AUDITORS

The auditors, Folkes Worton LLP, will be proposed for re-appointment at the forthcoming Annual General Meeting.

Report of the trustees, incorporating a strategic report, approved by order of the board of trustees, as the company directors, on 7 August 2025 and signed on the board's behalf by:

Mrs A M Tomlinson Chair - Trustee

Opinion

We have audited the financial statements of Active Black Country Limited (the 'charitable company') for the year ended 31 March 2025 which comprise the Statement of Financial Activities, the Balance Sheet, the Cash Flow Statement and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

-	give a true and fair view of the state of the charitable company's affairs as at 31 March 2025 and of its incoming resources and application of resources, including its income and expenditure, for the year then ended;

-	have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

-	have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The trustees are responsible for the other information. The other information comprises the information included in the Annual Report, other than the financial statements and our Report of the Independent Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

-	the information given in the Report of the Trustees for the financial year for which the financial statements are prepared is consistent with the financial statements; and

-	the Report of the Trustees has been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Report of the Trustees.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

-	adequate accounting records have not been kept or returns adequate for our audit have not been received from branches not visited by us; or

-	the financial statements are not in agreement with the accounting records and returns; or

-	certain disclosures of trustees' remuneration specified by law are not made; or

-	we have not received all the information and explanations we require for our audit.

Responsibilities of trustees

As explained more fully in the Statement of Trustees' Responsibilities, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charitable company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Our responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Independent Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

We obtained an understanding of the legal and regulatory frameworks within which the charitable company operates, focusing on those laws and regulations that have a direct effect on the determination of material amounts and disclosures in the financial statements. The laws and regulations we considered in this context were the Charities Act 2011 together with the Charities SORP (FRS 102) and the Companies Act. We assessed the required compliance with these laws and regulations as part of our audit procedures on the related financial statement items.

In addition, we considered provisions of other laws and regulations that do not have a direct effect on the financial statements but compliance with which might be fundamental to the charitable company's ability to operate or to avoid a material penalty. We also considered the opportunities and incentives that may exist within the charitable company for fraud. The key laws and regulations we considered in this context were, General Data Protection Regulation, health and safety legislation, taxation legislation and employee legislation.

Auditing standards limit the required audit procedures to identify non-compliance with these laws and regulations to enquiry of the Trustees and other management and inspection of regulatory and legal correspondence, if any. We identified the greatest risk of material impact on the financial statements from irregularities, including fraud, to be within the timing and completeness of income recognition and the override of controls by management. Our audit procedures to respond to these risks included enquiries of management and the Finance and Audit Committee about their own identification and assessment of the risks of irregularities, sample testing on the posting of journals, designing audit procedures over income, reviewing accounting estimates for biases, reviewing regulatory correspondence with the Charity Commission, and reading minutes of meetings of those charged with governance.

Owing to the inherent limitations of an audit, there is an unavoidable risk that we may not have detected some material misstatements in the financial statements, even though we have properly planned and performed our audit in accordance with auditing standards. For example, the further removed non-compliance with laws and regulations (irregularities) is from the events and transactions reflected in the financial statements, the less likely the inherently limited procedures required by auditing standards would identify it. In addition, as with any audit, there remained a higher risk of non-detection of irregularities, as these may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal controls. We are not responsible for preventing non- compliance and cannot be expected to detect non-compliance with all laws and regulations.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Independent Auditors.

Use of our report

This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company's members as a body, for our audit work, for this report, or for the opinions we have formed.

John Hegney (Senior Statutory Auditor)

for and on behalf of Folkes Worton LLP

15 & 17 Church Street

Stourbridge

West Midlands

DY8 1LU

7 August 2025

Period

13.12.22

Year Ended

to

31.3.25

31.3.24

Unrestricted

Restricted

Total

Total

fund

fund

funds

funds

Notes

£

£

£

£

INCOME AND ENDOWMENTS FROM

Charitable activities

3

Sport England

-

1,155,155

1,155,155

770,528

Public body

2,000

284,355

286,355

(7,228

)

Non-public body

8,394

289,437

297,831

168,097

Other charitable activities

-

-

-

157,500

Investment income

2

-

8,518

8,518

869

Total

10,394

1,737,465

1,747,859

1,089,766

EXPENDITURE ON

Charitable activities

4

Sport England

-

1,177,711

1,177,711

874,392

Public body

2,000

203,651

205,651

5,600

Non-public body

8,394

335,299

343,693

64,233

Other charitable activities

-

-

-

135,729

Total

10,394

1,716,661

1,727,055

1,079,954

NET INCOME

-

20,804

20,804

9,812

RECONCILIATION OF FUNDS

Total funds brought forward

-

9,812

9,812

-

TOTAL FUNDS CARRIED FORWARD

-

30,616

30,616

9,812

2025

2024

Unrestricted

Restricted

Total

Total

fund

fund

funds

funds

Notes

£

£

£

£

FIXED ASSETS

Tangible assets

10

-

10,160

10,160

6,071

CURRENT ASSETS

Debtors

11

-

48,906

48,906

88,073

Cash at bank and in hand

299,130

511,766

810,896

1,438,860

299,130

560,672

859,802

1,526,933

CREDITORS

Amounts falling due within one year

12

(237,723

)

(540,216

)

(777,939

)

(1,461,785

)

NET CURRENT ASSETS

61,407

20,456

81,863

65,148

TOTAL ASSETS LESS CURRENT LIABILITIES

61,407

30,616

92,023

71,219

CREDITORS

Amounts falling due after more than one year

13

(61,407

)

-

(61,407

)

(61,407

)

NET ASSETS/(LIABILITIES)

-

30,616

30,616

9,812

FUNDS

14

Restricted funds

30,616

9,812

TOTAL FUNDS

30,616

9,812

The financial statements were approved by the Board of Trustees and authorised for issue on 7 August 2025 and were signed on its behalf by:

Mrs A M Tomlinson Chair - Trustee

Cash flows from operating activities

Cash generated from operations

1

(627,146

)

1,444,816

Tax paid

(1,042

)

1,042

Net cash (used in)/provided by operating activities

(628,188

)

1,445,858

Cash flows from investing activities

Purchase of intangible fixed assets

(1

)

-

Purchase of tangible fixed assets

(8,293

)

(7,867

)

Interest received

8,518

869

Net cash provided by/(used in) investing activities

224

(6,998

)

Change in cash and cash equivalents in the reporting period

(627,964

)

1,438,860

Cash and cash equivalents at the beginning of the reporting period

1,438,860

-

Cash and cash equivalents at the end of the reporting period

810,896

1,438,860

1.	RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES

Period

13.12.22

Year Ended

to

31.3.25

31.3.24

£

£

Net income for the reporting period (as per the Statement of Financial Activities)

20,804

9,812

Adjustments for:

Depreciation charges

4,205

1,796

Interest received

(8,518

)

(869

)

Decrease/(increase) in debtors

39,167

(88,073

)

(Decrease)/increase in creditors

(682,804

)

1,522,150

Net cash (used in)/provided by operations

(627,146

)

1,444,816

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

1,438,860

(627,964

)

810,896

1,438,860

(627,964

)

810,896

Total

1,438,860

(627,964

)

810,896