Charity registration number 1000601 (England and Wales
Company registration number 02534811
BIRKENHEAD YOUNG MEN'S CHRISTIAN ASSOCIATION
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
• xeinadin

BIRKENHEAD YOUNG MEN'S CHRISTIAN ASSOCIATION
LEGALAND ADMINISTRATIVE INFORMATION
Trustees
Mr P Hanson
Mr M Huston
Ms S Nicholas
Mr E Decorte
Mr K Greenop
CouncillorA C Hodson
Mr R J Leslie
Mr N Young
MrA P McKeon
(Appointed 28 March 2025)
(Appointed 5 June 2025)
Charity number (England and Wales)
1000601
Company number
02534811
Registered office
56 Whetstone Lane
Biikenhead
Wirral
Mersey8ide
CH412TJ
Auditor
Xeinadin Audit Limited
46 Hamilton Square
Birkenhead
Wirral
Merseyside
CH415AR
Bankers
HSBC
31 The Pyramids
Grange Road
Birkenhead
Wirral
Merseyside
CH412ZL

BIRKENHEAD YOUNG MEN'S CHRISTIAN ASSOCIATION
CONTENTS
Page
Trustees, report
Statement of trustees, responsibilities
Independent auditor's report
10-13
Statement of financial activitl8S
14
Balance sheet
15
Statement of cash flows
16
Notes to the financlal statemenls
17-33

BIRKENHEAD YOUNG MEN'S CHRISTIAN ASSOCIATION
TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT)
FOR THE YEAR ENDED 31 MARCH 2025
The Trustees are pleased to present their Annual Report and Financial Statements for the year ended 31 March
2025.
These statements have been prepared in line with Ihe accounting policies set out in Note 1 and fully comply with the
charity's Articles ofA5socialion, the Companies Act 2006. and the Statement of Recommended Practice.. Accounting
and Reporting by Charities (FRS 102), as amended for accounting periods beginning on or after 1 January 2016.
Objectives and activities
Our mlssion remains clear and unwavering-
"Helping to bulld posltlve futures and overcome barrlers for people of all ages."
Each year. YMCA Wrral {YMCAW) reviews its strategy to ensure our goals remain relevant, achievable, and firmly
rooted in best practice, legislative compliance, and financial sustainability.
In practice, our Gontribution to public benefit is expressed through..
Provjding supported housing for homeless individuals, many of whom face complex health, mentsl health,
and addiction challenges.
Delivering training and tailored support servlces to help residents transition towards permanent housing,
employmenl, and inéependent living.
Offering additional services to young people and the wider community, Strengthening local resilience and
opportunity.
Thls review highlights the impacl of our work, ensuring our activities remain align@d wilh our charitable objectives
and the Charity Commission's guidance on public benefit.
Environmental Pollcy
YMCAW is committed to sustalnability. We operate policies that promote energy effiGiency, waste reduotion, and
environmental responsibility. Our dedication is reflected in maintaining internationally recognised standards-.
ISO 9001 12015)- Business Management Systems
ISO 14001 (2015)- Environmental Managemenl Systems
ISO 45001- Occupational Health and Safety
Dlverslty policy
At Biikenhead YMCA, we believe excellence is achieved by valuing every individual. We strive to create Sn
environment that respects diversity and empowers staff, residents, and le8rners to reach their full potential.
We uphold the following rights for all members of our community..
To be treated with respect and dignity
To be treated fairly in all procedures and choices
To receive encouragement to achieve their full potential
These rights come with responsibilities, and we expect all members of our community to act in accordance with
them. We comply fully with relevant legislation and good practice, ensuring no one is unjustifiably discriminated
against whether on the basis of gender, race. nationality. religion. disability, social background. sexual orientation,
age. or any other characteristic.

BIRKENHEAD YOUNG MEN'S CHRISTIAN ASSOCIATION
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Achievements and performance
Significant activities and achievements agalnst objectlves
YMCA Wirral is proud to be a Registered Charily dedicated to providing high-quality supported housing and life
skills programmes that inspire disadvantaged individuals to move towards independence.
The voluntary sector on Wirral is diverse and vibrant, encompassing organisations that deliver hoLBing, advice,
advocacy, social care, and community-led services. YMCAW plays a vital role within this ecosystem, offering
specialist supported housing services in partnership with local Registered Providers such as Sanctuary Group and
One Vision.
Through our Supporting People contract with Wrral Metropolitan Borough Council, we provide emergency
accommodation and resettlement ServI￿S for homeless adults. Central to this work is our implementation of a
Psychologically Informed Environment (PIE), with a strong emphasis on trauma-informed care.
At tts core. PIE is aboul creating services that recognise the psychological need5 of individuals. Staff trained in this
approach are better equipped to support clients experiencing complex trauma, helping them understand Ihelr
behaviours, take responsibility, and build healthier relationships. This framework not only supports individuals in
movlng away from rough sleeping bul 8lso helps rebuild family connection￿ften a key factor in preventing
homelessness among young people.
Relationships are the heartbeat of YMCAW. The bond be￿een our skilled key workers and the people they support
is central to our success. PIE strengthens this by encouraging staff to reflect on the psychological dimensions of
their work-conneGting thoughts, feelings, and behaviours, and recognising the lasling impact of early experiences,
Rather than reinventing our approach, PIE enhan￿$ the strong foundation of good practice already in place. It is an
evolution, not a revolution deepening our commitment lo providing safe, supportive, and transformative
environments for those who need us most.
Facllltles and Accommodation
In August 2007, YMCAW moved into a purpose-built property developed in partnership with C05mopolitan
Housing Association (now part of Sanctuary Group). Ownership of the scheme is currently split-88Oh Housing (SGI
and 32% Community (YMCAW) with full ownership transferring lo YMCAW in 2037.
Today, YMCAW offers 56 modern en-suite bedrooms, each designed to provide individuality, security, and
comfort. Residents also benefit from access to recre8tion81 spaces, training programmes, and personal
development mentoring.
The aims of this provision are ￿0fOld..
To bre8k the cycle of homelessness and reduce reliance on emergency accommodation.
To equip individuals with the 5ki115 and confidence needed to secure sustainable housing, employment, and
education opportunities.
Homeless individuals can access accommodation at YMCA Wirral IYMCAW) through several routes, but all referrals
begin with the Wlrral MBC Houslng Optlons Team. From there. the mers8yside.wide Mainstay programme
matches clients to suitable accommodation based on their needs. Once housed, residents are welcomed inlo a
supportive environment where they can access holistic services designed to tackle social challenges such as
isolation, poor health, and lack of opportunity.
Housing Benefit covers the majority of the cost of staying at the project, with residents contributing a small personal
charge towards meals, heating, and lighting.

BIRKENHEAD YOUNG MEN'S CHRISTIAN ASSOCIATION
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Partnerships
Clients are referred to YMCA Wi￿al (YMCAW) through the Merseyside Mainstay programme, which carefully
matches individuals to the most suitable accommodation. Alongside this, YMCAW works in close partnership with a
wide ne￿Ork of agencies and community stakeholders, including..
WMBC Housing Options Team
Probation Services
Local Police forces
HMP Liverpool and HMPAltcourse
Youth Offending Teams
Other hostels and housing providers
Parents and relatives
Churches and faith organisations
Primary Care Trusts
These partnerships ensure that every client receives the right support at the right time, with services tailored to their
unique circumslances.
Personal Development and Support
On admission, each service user is allocated a multl-skllled sUPPOrt worker. Together, they co-create a Personal
Development and Support Plan Ihat focu5es on five key areas..
Health & Wellbeing
Education
Employability Skills
Life Skills
Readiness to secure a future tenancy
thin these 8reas, barriers such as dependency, mentsl health challenges, anti-social behaviour, or disability are
identified and addressed through a mix of inlernal key-work and specialist extemal support. This is a two-way
process, built on trust and strong professional relationships.
Progress is tracked using the Outcomes Star framework. which maps achievements against life goals and
ensures each Individual's journey is recognised and celebrated.
Partnerships and Specialist Support
YMCAW works closely with agencies addressing substance misuse, alcohol dependency• and mental health.
Thanks lo dedicated clinical professionals, service users gain rapid access to specialist care, while YMCAW staff
deliver structured key work, life-skills training, sports, healthy lifestyle programmes, and welfare rights support.
This combination of clinical expertise and practic81 support helps residents tackle complex Issues whSle building
resilience and independence.

BIRKENHEAD YOUNG MEN'S CHRISTIAN ASSOCIATION
TRUSTEES, REPORT {INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Controlled Drinking Environment {CDE)
Through a contract with WMBC, YMCAW operates a seven-day-a-week Controlled Drinking Environment (CDE),
which has had a transformative impact on reducing street drinking in Birkenhead town centre.
The CDE provides a safe, supervised, and dignified Spa￿ for individuals struggling with alcchol dependency.
Outcomes have been remarkable:
Partial or total abstinence from alcohol and dwgs
Improved health and wellbeing
Reconciliation with families and loved ones
Return to independent living
Local Police have pralsed the initlative for significantly reducing alcohol-related crime and anti-social behaviour.
The YMCA Wlrral Alcohol Awareness Hub extends support to residents, Night Triage Service users, and RSI
rough sleepers. 11 offers a safe, Supe￿Ised environment for drinking indoors, reducing the harms associated with
street drinking.
Working in collaboration wth extern81 agencies such as CGL Drug and Alcohol Servlce. local addiction support
groups, and mental health practits'oners, the Hub has become a vital pathway into detoxification and rehabilitation.11
has also reduced visible street drinking, litter, and alcohol-fuelled anti-social behaviour in Birkenhèad town centre.
Rough Sleeper Inltlatlve (RSI
In July 2019. YMCAW and Wrral Borough Council secured funding from the Ministry of Houslng, Communities
and Local Government IMHCLG) to delivèr the Rough Sleeper Initiative.
The RSI combines a8sertiV8 outreach with strong partnerships across Housing Options Teams, private18ndlords,
and social landlords. Its aim is to reduce rough sleeping by ensuring access to emergency accomrnodation and
developing pathway5 into longer-term, permanent housing.
Innovation: Triage Service
In 2021, YMCAW secured funding to launch a triage service for street homeless Indlvlduals. This year-round
provision offers high-quality accommodation for up to six people at a time, working closely with Wirral MBC Housing
Options Team.
This initiative has already proven highly successful, providing immediate relief and structured support to some of the
most vulnerable metnbers of the community.
move.on Accornmodation
To ease °bed-blocking" and support progression, YMCAW has invested in..
Three 3 bedroom "move-on" properties and one leaselmanaged 3 bedroom house. let on a shared
tenancy basis to former YMCA clients
A 6 bedroom property, staffed 2417, offering low-level supported accommodation
These facilitie5 provide a crucial bridge between emergency housing and independent living, giving residents the
chance to build slability and confidence before moving into permanent homes.

BIRKENHEAD YOUNG MEN'S CHRISTIAN ASSOCIATION
TRUSTEES, REPORT {INCLUDING DIRECTORS, REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Waterways Programme
Revenue and Sustainability
YMCAWS operations are supported by a diverse range of revenue streams, including..
Supporting People contracts
Housing Benefit
Income from training activities and wateways programmes
Revenues from external YMCAW housing projects
Charitable donations
Capital grants for equipment and furniture
Thls mix of funding ensures resilience and allows YMCAW to contlnue innovating and expanding its services.
Challenges of the Last 12 Months
Like many organisations across the UK, YMCA Wirral has felt the impact of the cost-of-living crisis and the
strain il places on the communities we serve. Charities are often the first to respond to the ripple effects of economic
and social change, and we have seen this first-hand.
Rising inflation has squeezed household budgets, leading to fewer charitable donations and reduced grant.
making capacity from trusts and foundations.
Energy costs and the risk of funding cuts remain ongoing concems.
Contracts that are not inflation-adjusted add uncertainty to both business and str8tegic planning.
Demand for our accommodation and SUPF)Ort service5 has reached ￿cOrd levels, with clients presenting
increasingly complex needs.
Despite thes8 pressures, YMCA Wirral remains in a stable financial position, continuing to psy down borrowings,
Invest in resources, and remain vigilant against risks such as cyber threats.
Building Resilience
Our focus has been on strengthening organlsational resilience and sustainabilFty. Key prioritles Include..
Increasing financial resilience and sustainability
Managing ccsts and reducing waste
Exploring renewable energy sources
Embracing the soci81 economy and partnerships
Deepening engagement with donors
At the heart of our work are the people we support-many of whom lack a secure home, routine. or someone they
can rely on. Our staff team has shown remarkable resilience, embodying the YMCA Wirral mindset.. a convlctlon to
adapt, deliver, and believe In our collectlve ability to overGome Ghallenges.
Though we remain a relatively small charity, our growth and self-belief have enabled us lo meet the rising demands
of our client group with confidence and skill.
Financial Review
The charity's income increased from £2,194,169 to £2,315,S45 during the year. The surplus for the year was
£53,960 compared to a surplus of £115,128 in the previous year.
Net assets for the year were £2,177,166 (2024: £2,123,206). Cash reserves were £342,755 (2024.. £248,475> after
repaying £127,985 against the CHA Building Finance lease.

BIRKENHEAD YOUNG MEN'S CHRISTIAN ASSOCIATION
TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Reserves policy
The reserves policy is based on free reserves equal lo three months hostel and administration operating costs
which are approximately £260.000. Currently our free reserves are £242,240 {2024.' £229,543). Unrestricted cash
reserves were £301,446 (2024.. £218,890).
Financial Risk Management
YMCA Wirral uses financial instruments such as loans, cash, operating debtors, and creditors to support its
charitable operations. These expose the charily lo several risks, which are managed through established policies-
Liquidity Risk.. Ensuring sufficient liquidity to meel foreseeable needs, with overdraft facllltles available for
short-term flexibility.
Market Rlsk: Primarily price risk. managed alongside fair value and cash flow interest rate risks.
Interest Rate Risk.. Operations are financed through unrestricted funds and bank borrowings. The debt
incurred in 2006 to complete the new BYMCA building was fully repaid in 2023.
Credlt Rlsk: Principal financial assets are cash and operating debtors. Credit risk is managed by setting
customer limits based on payment history and third-party references, reviewed regularly by senior
management.
Plans for future perlods
At YMCA Wirral (YMCAW), every client is supported throughout thelr stay with tailored training, personal
development opportunities, and structured guidance. The goal is simple yet powerful.. to help individuals move on to
Sustainable independent living and realistic employment opportunities, all within the permitted length of stay defined
by the Supporting People contract.
Our nlght-tlme safe refuge continues to provide vital support for those experiencing street homelessness In
2024125 we provided over 1,711 bed night spaces to homeless individuals and our Outreach team supported 319
rough sleepers with a Wirral Connection.
Looking ahead, the economic climate remains challenging. YMCAW is mindful of the need lo demonstrat8 clear
outcomes, meet targets, and deliver best value to stakeholders and the wider community.
Going Concern
The Trustees have a reasonable expectation that YMCAW has adequate resources to continue operating for the
foreseeable future. Accordingly, the charity prepares its financial statements on a going Concern basls.
Structurei governance and management
Governing document
YMCAW is a charilable company limited by guarantee, incorporated in England on 28 August 1990. It is established
under a Memorandum ofAs50ciation and govemed by its Articles of Association. All activities are conducted within
England.
The charity is overseen by a Board of Trustees, who act bolh as directors under company law and as charity
trustees under Gharily law.

BIRKENHEAD YOUNG MEN'S CHRISTIAN ASSOCIATION
TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
The Irustees, who are also the directors for the purpose of company law, and who served during the year and up to
the date of signature of the financial statements were-
Mr P Hanson
Mr V Hessey
Mr M Huston
Ms S Nicholas
Mr E Decort8
Mr K Greenop
CouncillorA C Hodson
Mr R J Leslie
Mr N Young
MrA P McKeon
(Resigned 27 March 2025)
(Appolnted 28 March 2025)
(Appointed 5 June 2025)
Recrultment and appolntment of new trustees
Trustees are recruited through public advertisements. recommendations, or expressions of interest from individuals
keen to contribute. Candidates are assessed on their skills, experience, and ability to rep￿sent a cross-section of
public, private. voluntary. community, and faith sectors.
Prospective Trustees attend meetings as observers before formal acceptan￿, which is confirmed at the Annual
General Meeting {AGM). Al n8w Trustees are registered at Companies House.
Organisational structure
The Board of Trustees governs the charity, with a maximum of 12 members appointed at any time. The Board
meets four times per year, with additional meetlngs held by sub-committees.
Currently, there are two SU￿e0MmItteeS covering..
Housing, Finance &Audit
Human Resources
Sub-committees operate under clear tenns of reference and report back to the full Board for key d6risions. Each
agenda Includes essential items such as health and saf8ty, equal opportunities, risk managemenl, and declarations
of inlerest.
2025 has marked a significant momenl in YMCA Wrral's history as long-standing Chief Executive Officer, Nigel
Hughes, announced his retirement,
The Board of Trustees has appointed a new CEO, Nanette Mellor to lead the organisation into ils nexi chaptér. Thls
transition has been carefully managed to ensure continuity of seNices and stabillty for staff, volunteers. and the
communities we serve.
We extend our deepest gratitude to Nigel for his years of dedicated service to the organisation.
Induction and training of new trustees
New Trustees undergo an indudion programme covering governance. responsibilities, and other matter5 relevant to
their role.
The current Board brings a diverse range of expertise. including housing, business, banking, medicine, legal
services, drugs support. and youlh & community work. A recent recruitment drive has successfully adthd new
Trustees, who will stsnd for formal election at the upcoming AGM.

BIRKENHEAD YOUNG MEN'S CHRISTIAN ASSOCIATION
TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) {CONTINUED}
FOR THE YEAR ENDED 31 MARCH 2025
Key management remuneration
The Trustees regard the senior management team as the charity's key personnel, responsible for daily operations.
Senior staff pay is reviewed annually and normally increased in line with the wider staff team. Tru*ees themselves
give their time freely, with no remuneration received during the year.
Disclosure of information to auditor
Each Trustee has confirrned that there is no relevant audit information of which they are aware that has not been
disclosed to the auditor. Trustees have taken appropriate steps to ensure the auditor is fijlly informed.
The trustees. report was approved by the Board of Trustees.
Ms S Nicholas
Trust88
Date.. 11: i 1...2c.S...................

BIRKENHEAD YOUNG MEN'S CHRISTIAN ASSOCIATION
STATEMENT OF TRUSTEES. RESPONSIBILITIES
FOR THE YEAR ENDED 31 MARCH 2025
The trustees, who are also the directors of Birkenhead Young Men's Christian Association for the wrpose of
company law, are responsible for preparing the Trustees. Report and the financial statements in accx)rdance wilh
applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting
Practsce).
Company law requires the trustees lo pr8pare financial statemenls for each financial year which give a true and fair
view of the state of affairs of the charity and of the incoming resources and application of reSoUr￿s, including the
income and expenditure, of the charitable company for that year.
In preparing these financial statements, the trustees are required to..
select suitable accounting policies and Ihen 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 concem basis unless it is inappropriate to presume that the charfty
will continue in operation.
The trustees are responsible for keeping adequate accounting records that disdose with reasonable accuracy at
any time the financial position of the charily and enable them to ensure that th8 financial statements comply with the
Companies Act 2006. They are also responsible for safeguarding the assets of the charlty and hence for taking
reasonable steps for th8 prevention and detection of fraud and other irregularikn'es.

BIRKENHEAD YOUNG MEN'S CHRISTIAN ASSOCIATION
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF BIRKENHEAD YOUNG MEN'S CHRISTIAN ASSOCIATION
Opinion
We have audited the financial statements of Birkenhead Young Men's Christian Associalion {the 'charity') for the
year ended 31 March 2025 which comprise the statement of financial activities, the balance sheet, th& statement of
cash flows and notes to the financial statements, including significant accounting policies. The financial reporting
framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards,
including Financial Reporting Standard 102 Th8 Financial Reporting Standard applicable in the UK and Republic ol
Ireland (United Kingdom Generally Accepted Accounting Practice).
In our opinion, Ihe financial statements..
give a true and fair view of the stale of the charitable company's affairs as at 31 March 2025 and of its
incoming resources and applicalion of resources. including its income and expenditure. for the year then
ended.,
hav& b@en properly prepared in accordance with United Kingdom Generally Accepted Accounllng pract1￿,.
end
have been prepared in accordants with the requirements ofthe Companies Act 2006.
Basls 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 Auditorfs r8sponsibililies for the audit ol
the financial statements section of our report. We are independent of the charity 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.
Concluslons relating to going concern
In auditing the financial statements, we have concluded that the trustees, use of the going concem basis of
accounting in the preparation of Ihe financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to evenls or
conditions that, individually or collectively, may casl significant doubl on the charity's ability lo continue as a going
concern for a period of at least ￿1ve 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 Informatlon
The other information comprises the information included in the annual report other than the financial statements
and our auditor's report thereon. The trustees are responsible for the other information contained within the annual
report. 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. 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 course of the audit, or otherwise appears
to be materially misstaled. If we identify such material inconsistencies or apparent material misstatemenls, 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 infomiation,
we are required to report thal fact.
We have nothing lo report in this regard.
10

BIRKENHEAD YOUNG MEN'S CHRISTIAN ASSOCIATION
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF BIRKENHEAD YOUNG MEN'S CHRISTIAN ASSOCIATION
Oplnlons on other matters prescrlbed by the Companles Act 2006
In our opinion, based on the work undertaken in the course of our audil:
the information given in the trustees, report for the financial year for which the financial statements are
prepared, which includes the directDrs' report prepared for the purposes of company law, is consistenl with the
financial statements,. and
the directors, report included within the trustees, report has been prepared in accordance with applicable legal
requirements.
Matters on whlch we are requlred to report by exception
In the light of the knowledge and understandino of the charity and its environment obtained in the course of the
audit, we have not identified material misststements in the directors, report included within the trustees, report.
We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires
us lo 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 ststements are not in agreement with the accounling records and returns. or
certain disclosures of trustees, remuneration specified by law are not made,. or
we have not received all the information 8nd explanations we require for our audit-, or
the trustees were not entitled to prepare the financial statements in accordanGe with the small companies
regime and take advantage of the small companies, exemptions in preparing the trustees, report and from the
requirement to prepare a strategic report.
Responsibilities of trustoes
As explalned more fully in the statement of trustees, responsibilities, the trustees, who are also the directors of the
charity for the purpose 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 staternentS that are free from material misstatement, whether due to fraud or
error. In preparing the financial stgtements, the trustees are responsible for assessing the charity's ability to
continue as a going Goncem. disclosing, as applicable, matters related to going concem and using the going
contsm basis of accounting unless the Iruslees either intend to liquidate the charitable company or to cease
operations. or have no realistic alternative but to do SD.
Audltor's responslbllltles for the audit of the financial statements
Our objeclives 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 an auditor's report that includes our opinion.
Reasonable assurance is a high level of assurance bul is not a guarantee thal an audit conducted in accordance
with ISAS (UK) will always detect a material misstatement when il exists. Misstatements can arise from fraud or
error and are considered m2lerial if, individually or in the aggregate, they could reasonably be expected to influence
the economic decisions of users taken on the basis cf these financial statements.
The extent to which our procedures are capable of detecting Irregularitles, Including fraud, is detailed below.
11

BIRKENHEAD YOUNG MEN'S CHRISTIAN ASSOCIATION
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF BIRKENHEAD YOUNG MEN'S CHRISTIAN ASSOCIATION
Extent to whlch the audit was consldered capable of detecting Irregularities, including fraud
Our approach to idenlifying and assessing the risks of material misstatement in respect of irregularities, including
fraud and non-compliance with laws and regulations. was as follows..
the engagement partner ensured that the engagement team colledively had the appropriate competence,
capabilities and skills to identify or recognise non-compliance with applicable laws and regulations-
we identified the laws and regulations applicable to the charity through discussions with trustees and other
management, and from our knowledge and experience of charity sector.,
we focused on specific laws and regulations which we considered may have a direct material effect on the
Inancial statements or the operations of the charity, including the Companies Act 2006, Charities Act 2011,
dala protection, anti-bribery, employment, food hygiene and health and safety legislation-
we assessed the extent of compliance with the laws 8nd regulations identified above through making
enquiries of management team and inspecting legal corre5pondence,' and identified laws and regulations
were communicaled within the audit team regularly and the team remained alert to instances of non-
cornpliance throughout the audit.
We assessed the susceptibility of the charity's financial statements to material misstatement, including obtainlng an
understanding of how fraud might occur, by:
making enquiries of management team as to where they considered there was susceptibility to fraud, their
knowledge of actual, suspected and alleged fraud- and
considering thé internal controls in place to mitigate risks of fraud and non-compliance with laws and
regulations.
To address the risk of fraud through management blas and override of controls, we:
performed 8nalytieal prO￿dureS to identify any unusu81 or unexpected relationships.,
tested joumal entries to identify unusual Iransactions.,
assessed whether judgements and assumptions made in determining the accounting estimates were
indicative of potential bias., and
investigaled the rationale behind 51gnificant or unusual transactions.
In response to Ihe risk of irregularities and non-compliance with laws and regulations, we designed prO￿dureS
which included, bul were not limited to..
8greeing financial statement disclosures to underlying supporting documentation,.
enquiring of management as to actual and potential litigation and claims; and
reviewing correspondence with HMRC and relevant regulators.
There are inherent limitations in our audit procedures described above. The more removed that laws and
regulations are from financial transactions, the less likely it is that we would become aware of non-compliance.
Auditing standards also limit Ihe audit procedures required to Identify non-compliance with laws and regulations to
enquiry of the trustees and other management and the inspection of regulatory and legal correspondence, if any.
Material misstatements that arise due to fraud can be harder to detect than those that arise from error 8S they may
involve deliberate concealment or collusion.
A further descriplion of our responsibilities is available on the Financial Reporting Council's website at.. https'.11
www.frc.org.uklaudilorsresponsibilitie5. This description forms part of our auditor's report.
Use of our report
This report is made solely to the charitable company's members, as a body. in accordance wth Chapter 3 of Part 16
of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charilaise company's
members Ihose matters we are required to state to them in an auditor's 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 charilable company's members as a body, for our audit work, for this report. or ft)r the opinions we
have fomied.
12-

BIRKENHEAD YOUNG MEN'S CHRISTIAN ASSOCIATION
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF BIRKENHEAD YOUNG MEN'S CHRISTIAN ASSOCIATION
Helen Furlong FCCA (S
nior Statutory Audltor)
For and on behalf ofxeinadin Audit Limited, Statutory Auditor
Accountants
46 Hamilton Square
Birkenhead
Wirral
Merseyside
CH41 SAR
13-

BIRKENHEAD YOUNG MEN'S CHRISTIAN ASSOCIATION
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2025
Unrestrlcted Restrlcted
funds
funds
2025
2025
Total Unrestricted Restricted
funds
funds
2024
2024
Total
2025
2024
Notes
Income and endowments from:
Donations and legacies
Charitable activities
Investments
Other income
35,431
1,790,682
2,934
11,333
35.431
475.565 2,266.247
2,934
11,333
8,156
1,728,478
3,523
17,480
8,156
436,534 2,165,010
3,523
17,480
Total income
1,840,380
475,5e5 2,315,945
1,757,635
436.534 2,194,169
Expendlture on:
Charitable activities
1,781.602
480,383 2,261,985
1,643,337
435,704 2,079,041
Total expendlture
1,781,602
480,383 2,261,985
1,643,337
435,704 2,079,041
Net incomel(expenditurel and
movement In funds
58,778
(4,818)
53,960
114,298
830
115,128
Reconciliation of funds:
Fund balances at 1 April 2024
1,881.497
241,709 2,123,206
1,767,199
240,879 2,008,078
Fund balances at 31 March
2025
1,940,275
236,891 2,177,166
1,881,497
241,709 2,123,206
All income and expenditure derive from continuing activities.
14-

BIRKENHEAD YOUNG MEN'S CHRISTIAN ASSOCIATION
BALANCE SHEET
AS AT 31 MARCH 2025
2025
2024
Notes
Fixed assets
Tangible assets
13
3,878,816
3,972,088
Current assets
Stocks
Debtors
Cash at bank and in hand
14
15
3,742
86,111
342,755
3,569
157.385
248,475
432,608
409,409
Creditors: amounts falling due
wlthln one year
17
{318,353)
(307.851)
Net current assets
114,255
101,558
Total assets less current Ilabllltles
3,993.071
4,073,646
Credltors: amounts falllng due
after more than one year
18
11,815.905}
(1,950,440)
Net assets
2,177,166
2,123,206
The funds of the charlty
Restricted income funds
Unrestricted funds
21
22
236,891
1,940,275
241,709
1,881,497
2,177,166
2,123,206
The financial statements were approved by the trustees on
s.￿c4.. hfiLI.
Ms S Nichola5
Trustee
Company registration number 02534811 (England and Wales)
15-

BIRKENHEAD YOUNG MEN'S CHRISTIAN ASSOCIATION
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2025
2025
2024
Notes
Cash flows from operatlng activities
Cash generated from operations
26
267,688
290,257
Investlng actlvltles
Purchase of tangible fixed assets
Investment income received
(41,807)
2,934
(115,233)
3.523
Net cash used in investlng actlvltles
{38,873)
(111,710)
Flnanclng actlvltles
Repayment of borrowings
Payment of finance leases obligations
1150,504)
1131,218)
(134,535)
Net cash usod in financing activltl88
(134,535}
(281.7221
Net Increasel{decrease) In cash and cash
equivalents
94,280
(103,1751
Cash and cash equivalents at beginning of year
248,475
351,650
Cash and cash equlvalents at end of year
342,755
248,475
16

BIRKENHEAD YOUNG MEN'S CHRISTIAN ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Accounting pollcles
Charity information
Birkenhead Young Men's Christian Association is a private company limited by guarantee incorporated in
England and Wales. The registered office is 56 Whetstone Lane, Birkenhead, Wirral, Merseyside, CH41 2TJ.
In the évenl of a winding up. the liabilily in respect of the guarantee is limited lo £1 per member
1.1 Basls of preparation
The financial statements have been prepared in accordan￿ with the charity's governing document, the
Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK 2nd Republic of
Ireland" {"FRS 102°) and the Charities SORP "Accounting and Reporting by Charities= Stalement 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). The
charity Is a Public Benefit Entity as defined by FRS 102.
The financial statements are prepared In sterling, which is the function81 Gurrency of the charity. Monetary
amounts in these financial statements are rounded to the neare5l £.
The financial statements have been prepared under the historical cost convention, modified to include th8
reveluation of freehold properties and to include inveslment properties and certain financial instruments al falr
value. The principal accounting policies adopted are set cut below.
1.2 Going concern
At the time of approving the financial statemenls, the trustees have a reasonable expectation that the charity
has adequale resources to continue in operational existence for the foreseeable future. Thus the Intstees
continue to adopt the going concern basis of accounting in preparing the financial stalements.
1.3 Charitable funds
Unrestricted funds are available for use at Ihe discretion of the trustees In furtherance of their charitable
objectives.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The
purposes and uses of the restricted funds are set out in the notes lo the financial ststemenls.
1.4 Income
Income is recognised when the charily is legally entitled to it after any performance conditions have been met,
the amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipt. Other donatlons are recognised once the charity has been notified
of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in
relation to donations received under Gift Aid or deeds of covenant is recognised at Ihe time of the donation.
Legacies are recognised on receipt or othewyse if the charity has been notified of an impending distribution,
the amount is known, and receipt 18 expected. If the amount is not known, the legacy is treated as a
contingent asset.
Income from charitable activities includes income received under contract or where entitlement to the grant
funding is subject to performance conditions. Income is recognised in the Statement of Financial Activities
when the related services have been provided, income in advance of those services being provided is
deferred.
17-

BIRKENHEAD YOUNG MEN'S CHRISTIAN ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Accounting policies
{Contlnued)
1.5 Expenditure
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a
third party, it is probable that a transfer of economic benefrts will be required in settl&ment, and the amount of
the obligation can be measured reliably.
Expenditure is classified by activity. The costs of each aGtivity are made up of the total of diwt costs and
shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single
activity are allocated directly lo that activity. Shared costs which contribute to more than one activity and
support costs which are not attributable to a single activity are apportioned be￿een those activities on a basis
consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and
depreciation charges are allocated on the portion of the asset's use.
Llabilities 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 calegory. Where costs cannot be
directly attributed to particular headings they have been allocated to activities on a basis consistent with the
use of resources.
Irrecoverable VAT Is charged as a cost agalnst the activity for which the expenditure was incurred.
Support costs are those th8t that assist the work of the charity bul are not directly attributable to Ihe charltable
activities. Support costs include office costs, administrative payroll cost5 and govemance costs which support
the charity's activities Where the support costs cannol b8 attributable to a direct activity they have been
allocated to the costs of raising lunds and charltable actlvltles on 8 pro-rata b8SIS.
Governance costs represent costs associated with meeting the constitutional and statutory requirements of
the charity and include the audit fees and costs linked to the strategic management of the charity.
1.6 Tangible fixed assets
Assets costing £500 or more are capitallsed as t8nglble fixed 8ssets and are carrled at cost, net of
depreciation and any provision for impairment.
Depreciation is recognised so as lo v￿lte off the cost or valuation of assets less their residual values over thelr
useful lives on the following bases..
Freehold land and bulldlngs
Fixtures and fittings
Motor vehicles
Boat
20k on cost
330k & 20 % on cost
250/0 on cost
10QA on cost
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds
and the carying value of the asset, and is recognised in the statement of financial activities.
1.7 Impairment of fixed assets
At each reporting end date, the charity reviews the Carrying amounts of its tangible assets to determiné
whether there is any indication Ihal those assets h8ve suffered an impainnent loss. If any such indication
exists, the recoverable amount of the asset is estimated in order to determine the extent of the impaimient
loss (if any).
1.8 Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and
slow moving items.
18

BIRKENHEAD YOUNG MEN'S CHRISTIAN ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Accounting policies
(Continued)
Net realisable value is the estimated selling price less all estimated costs of completion and costs to be
incurred in markeling, selling and distribution.
1.9 Cash and cash equlvalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid
investments with original malurities of three months or less. and bank overdrafts. Bank overdrafts are shown
within borrowings in current liabilities.
1.10 Flnancial instruments
The charity has elected to apply the provisions of Section 11 'Basic Financial Instruments, and Section 12
'Other Financial Instruments Issues. of FRS 102 to all of its finan￿al instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the
contractual provisions of the instrument.
Flnanclal 8ssets and Ilabililles are offset, with the net amounts presented in the financial statements, when
there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net
basis or to realise the asset and settle the liability simultaneously,
Basic flnanclal assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at
transaction price including transaction costs and are subsequently carried al amortised cost using the effeclive
interest m&thod unless the arrangement constitLJtes a financing transaction, where the transaction is
measured at the present value of the future receipts discounted at a market rale of interest. Financial assets
classified as receivable within one year are not amortised.
Basic financial liabilities
Basic financial liabilities, including creditors and b8nk loans are initl8lly recognised at transaction price unless
the arrangement constitutes a financing transaclion, where the debt instrument is measured at the present
value of the future payments discounted at a market rate of interest. Financial li8bilities dassified as payable
within one year are nol amortised,
Debt instruments are subsequently carried at amortised cost, using the effectlve Interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of
operations from supplier5. Amount5 payable are classified as current liabilities if payment is due within one
year or less. If not, they are presented as non-current liabilities Trade creditors are recognised initially at
transaction price and subsequently measured at amortised cosl using the effective interesl method.
Derecognltion of financial liabilities
Financial liabilities are derecognised when the charity's conlraclual obligations expire or are discharged or
cancelleé.
1.11 Taxation
The charty is exempt from corporation tax on its charitable activities.
1.12 Employee beneffts
The cost of any unused holiday entitlement is recognised in th@ period in which the employee's services are
received.
Termination benefits are recognised immediately as an expense when the charity is demonstrably committed
to terminate the employment of an employee or to provide termination benefits.
19-

BIRKENHEAD YOUNG MEN'S CHRISTIAN ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Accountlng pollcies
(Continued)
1.13 Retirement beneflts
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
1.14 Leases
Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and
rewards of ownership to the lessees. All other leases are classified as operating leases.
Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of
inception and the present value of the minimum lease payments. The related liability is included in the balance
sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest
elements. The interest is charged to net incomellexpenditure) for the year so as to produce a constant
periodic rate of interest on the remaining balance of the liability.
Critlcal accountlng estlmates and Judgements
In the application of the charty's accounting policies, the trustees are required to make judgements, estimates
and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other
sources. The estimates and associated assumptions are based on historical experience and other factors that
are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accountlng
estimates are recognised in the period in which the estimate is revised where the revision affects only that
period, or in the period of the revision and future periods where the revision affects both current and future
periods.
Income from donatlons and legacles
Unrestrlcted Unrestricted
funds
funds
2025
2024
Don8tions and gifts
35,431
8,156
Income from charltable actlvltles
Unrestricted Restricted
funds
funds
2025
2025
Total Unrestrlcted Restrlcted
funds
funds
2024
2024
Total
2025
2024
Charitable Services for the
communlty
Hostel & related income
Grants
1.790,682
5.303 1.795.985
470,262
470,262
1,705.220
23,256
1.705,220
459,790
436,534
1,790,682
475,565 2,266.247
1.728.476
436,534 2.165.010
-20-

BIRKENHEAD YOUNG MEN'S CHRISTIAN ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Income from charitable activities
(Continued)
Performance related grants analysis
Charitable
Charttable
Services for Services for
the
the
communlty
community
2025
2024
Alcohol Project Grant
Assertive Outreach
Triage
North Road
Tackling Loniness
E A Rathbone - Cookery
Lotto Make Do & Mend
Groundwork Arts & Crafts
Sport England
Food for Life
Police & Crime
Community Foundation
Albert Gubay
One Wirral Digital
Arnold Clark- Cookery
sCre￿IX 38 WL
GetA Move On
Y Cruise Grant
81,661
234,990
47,833
91,799
9,273
80,705
196,073
61,932
87,616
469
1.400
1,145
1,072
2.589
250
45
1,291
375
809
3,283
188
1,850
140
23,256
470,262
459,790
Income from investments
Unrestricted Unrestricted
funds
funds
202S
2024
Interest receivable
2,934
3,523
other Income
Unrestricted Unrestricted
funds
funds
2025
2024
Other income
11,333
17,480
21

BIRKENHEAD YOUNG MEN'S CHRISTIAN ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Expendlture on charitable activities
Charitable
Charitable
Services for Services for
the
the
community
community
2025
2024
Dlrect costs
Staff costs
Depreciation and impaimient
Rent, rates & water
Heat & Light
Insurance
Advertising & printing postage & stationery
Computers & phone
Motor & travel
Other costs
Repairs & malntenance
Fees & subscriplions
Other staff costs
Hospitality
Hostel catering
Residents benefits & Outings
Projects expenditure
1,122,937
135,079
45,697
72,739
18,155
10,712
32,798
7,302
105,110
70,463
13.887
25,287
18,204
73,773
7,267
182,639
1,041,764
135,191
34,163
58.931
13,153
11,505
28,615
6,763
96,621
70,923
12,427
20,181
12,660
71,144
10,383
144,020
1,942,049
1,768,444
Share of support and governance costs (See note 8)
Support
Governan
297.039
22,897
292,582
18,015
2,261,985
2,079,041
Analysis by fund
Unrestricted funds
Restricted funds
1,781,602
480,383
1,643,337
435,704
2,261,985
2,079,041
22-

BIRKENHEAD YOUNG MEN'S CHRISTIAN ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Support costs allocated to actlvltles
Charitable
Servlces for
the
community
2025
Total
2024
Staff costs
Bank charges
Loan & finance lease interest
Legal & professional fees
Governan
123,314
503
161,688
11,534
22,897
124,010
1.257
149,480
17,835
18.015
319,936
310,597
2025
2024
Governance costs comprlse:
Audit fees
Accountancy fees
6,000
16,897
6,ODO
12,015
22,897
18,015
Net movement In funds
202S
2024
The net movement in funds is slated after chargingl(crediting>:
Fees payable for the audit of the charity's financlal statements
Depreciation of owned tangible fixed assets
6,000
135,078
6,000
135,191
10 Trustees
During the year trustees expenses of nil were Incurred12024'. nil).
The charitable company has incurred a cost of £1,12512024: £1.296) in providing indemnity insurance to the
truslees. The insurance covers protection for the charity from loss arising from the ne9lect or defaults of its
trustees, employees or agenls, and to indemnify the trustee against the consequences of any neglect or
default on their part.
-23-

BIRKENHEAD YOUNG MEN'S CHRISTIAN ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
11
Employees
The average monthly number of employees during the year was..
202S
Number
2024
Number
Project staff
Management & administration
Support staff
15
12
21
21
Total
43
42
Employment costs
2025
2024
Wages and salaries
Social security costs
Other pension costs
1,128,375
88,619
29,257
1,048,594
82.387
34,793
1,246,251
1,165.774
The number of employees whose annual remuneration was more Ihan £60,000
is as follows..
2025
Numbèr
2024
Number
60,001- 70,000
Remuneratlon of key management personnel
The key management personnel of the charily comprise the Chief Executive, the Deputy Chief Executwe, the
Head of Finance and Senior Support Manager whose employee benefits total £182.50012024, £185,358).
12 Taxatlon
The charity is exempt from taxatlon on its activities because all its income is applied for charilable purposes.
-24-

BIRKENHEAD YOUNG MEN'S CHRISTIAN ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
13 Tangible fixed assets
F￿ehOld land Fixtures and
and buildlngs
flttings
Motor
vehicles
Boat
Total
Cost or valuatlon
At 1 April 2024
Additions
4,247,273
34,159
255,608
2,248
31,924
5,400
120,163 4,654,968
41,807
At 31 March 2025
4,281,432
257,856
37,324
120,163 4,696,775
Depreclatlon and Impalrment
At 1 April 2024
Depreciation charged in the year
349,175
114,095
224,255
16,372
28,217
4.611
81,234
682,881
135,078
At 31 March 2025
463,270
240,627
32,828
81,234
817,959
Carrying amount
Al 31 March 2025
3,818,162
17.229
4,496
38,929 3,878,816
Al 31 March 2024
3,898,099
31,353
3,707
38,929 3,972,088
The net carrying value of tangible fixed assets includes the following in respect of assets held under finance
leases or hire purchase contracts. The depreciatlon charge In respect of such assels amounted to £89,244
(2024- £89,244)
202S
2024
Freehold propety
2,893,024
2,982,268
56 Vvhelstone Lane property was revalued to Its markel value as at 31 March 2021 by Thomson & Assoclales
who are independent chartered surveyors.
At 31 March 2025, had the revalued assets been carried at historic cost less accumulated depreciation and
accumulated impairment losses, their carrying amount would have been £2,765,026 (2024- £2,862,609).
14 Stocks
2025
2024
Finished goods and goods for resale
3,742
3,569
-25_

BIRKENHEAD YOUNG MEN'S CHRISTIAN ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
15 Debtors
2025
2024
Amounts falllng due wlthln one year:
Trade debtors
Other debtors
Prepayments and accrued income
24,858
1,343
59,910
9,098
583
147,684
86,111
157,365
16 Finance lease obllgatlons
Future minimum lease payments due under finance leases..
2025
2024
Wilhln one year
Wilhin I￿0 and five years
In over five years
127,985
545,103
1,270,802
127,985
545,103
1,405,337
1,943,890
2,078,42S
17 Credltors: amounts falllng due wlthln one year
2025
2024
Notes
Obligations under financ818ases
Other taxation and social security
Deferred income
Trade creditors
Pension creditor
Other creditors
Accruals
16
127,985
18,812
41,309
75,469
5,138
1,183
48.457
127,985
22,289
29,585
65,932
4,547
1,325
56,188
19
318,353
307,851
18 Credltors: amounts falllng due after more than one year
2025
2024
Notes
Obligations under finance leases
16
1,815,905
1.950,440
-26-

BIRKENHEAD YOUNG MEN'S CHRISTIAN ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
19 Deferred incom6
2025
2024
other deferred income
41,309
29,585
Deferred income is included in the financial statements as follows..
2026
2024
Deferred income is included within..
Current Ilabilities
41,309
29,585
Movements in the year:
Deferred income at 1 April 2024
Released from previous periods
Resources deferred in the year
29,585
(29,585)
41,309
50,483
(45,706)
24,808
Deferred incoffle at 31 March 2025
41,309
29,585
20 R•tirem6nt benefit schemes
2025
2024
Defined contribution scheme8
Charge to profit or loss in respect of defined contribulion schemes
29,257
34,793
The charity operates a defined contribution pension scheme for all qualifying employees. The assets of th8
scheme are held separately from those of thè charity in an independently administered fund,
-27-

BIRKENHEAD YOUNG MEN'S CHRISTIAN ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
21 Restrlcted funds
The restricted funds of the charty comprise the unexpended balances of donations and grants held on trust
subject lo specific conditions by donors as to how they may be used.
At 1 Aprfl
2024
Incomlng
resources
Resources
expended
Transfers
Galns and At 31 March
losses
2025
Boat Fund
Property
Development
Fund
WBC - Alcohol
Project
WBC - Assertlve
Outreach
WBC - Triage
WBC - North
Road
Lottery Tackling
Loneliness
GDN Collab
Project
Albert Gubay
Police & Crime
Communlty
Foundation
Lotto Make do &
mend
Screwfix 38WL
YMCA Cadent
37,915
37,915
197,074
15,892)
191,182
6,720
81,661
<80,587)
7,794
234,990
47,833
{234,990)
(47,833)
91,799
(91,799)
9,273
(9,273)
3.291
375
45
(3,291)
<3751
<45)
1,291
(1,291)
1,145
1,850
2,012
11,145)
(1 ,850)
12,012)
241,709
475,565
(480,383)
236,891
-28-

BIRKENHEAD YOUNG MEN'S CHRISTIAN ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
21 Restrlcted funds
(Continued)
Prevlous year:
At 1 Aprll
2023
Incoming
resources
Resources
expended
Transfers
Galns and At 31 March
losses
2024
Boat Fund
Propety
Development
Fund
WBC - Alcohol
Project
WBC -Assertive
Outreach
WBC - Triage
WBC- North
Road
Lottery Tackling
Loneliness
E A Rathbone
Cookery
Groundwork
Arts & Crafts
Food for Life
Sport England Y
Get Active
One Wirral
Digital
Poli￿ & Crime
Arnold Clark
Get a Move On
Community
Foundation
37,915
37,915
202,964
(5,892)
197,072
80,705
(73,983>
6,722
196,073
61,932
(196,073>
{61.932>
87,618
{87,616)
469
1469>
1.400
{1,400)
1,072
250
(1,072)
1250)
2,589
12,589)
3,283
13,283)
(8)
(188)
(14Q)
188
140
809
(809)
240,879
436,534
(435,704)
241,709
-29-

BIRKENHEAD YOUNG MEN'S CHRISTIAN ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
21 Restrlcted funds
{Continued
The Boat Fund represents grant funding received for the purchase of boats to be used on specific chartable
activities within the wider objects of the charity.
The Property Development Fund is for the development of the Whetstone Lane site, which was opened in
September 2007. Funds have been classified as restricted as the charity is required to fulfil certain conditions
from each of the respective funding bodies for varying time periods following the initial purchase and the
assets are required to be used for specific purposes wilhin the wider objects of the charity.
Alcohol project To provide a safe supervised space for dependant drlnkers to control and reduce their
alcohol ccnsumptlon and to participate in a safe social space.
Assertive Outre8ch - Outreach service to provide outreach work across Wirral to identify and contact Rough
Sleepers to actively encourage them to move into appropriate accommodation,
Triage - in-reach work within the organisation Iriage assessment beds for those who temporally been placed
in Iriag8 to actively support in personalised support plans to asslst moving into more appropriate thort or long-
lerm accommodation.
National Lottery Bike Project- Project to provide clients with the skills to repair ané mainlain their own bikes.
One Wirral Digltal- Project to provide clients with baslc IT skills. help to access property pool & Ul C Journals
& wellbeing apps.
Arnold Clark- 20 Slow cooking sessions for clients in North Road- teaching budgeting, meal plsnnlng &
affordable cooking.
Get a Move on- Life skills sessions for all clients including- Home skills, Healthy relalionshlps & self care.
Community Foundation
Peel Ports
budgeting & basic cookery skills.
to provide essential life skills to clients Including meal planning,
Eleanor Rathbone - to deliver cookery skills sessions in the maln hostel (teatimelloasties)
Police & Crime Commission - funding to with a local organisation.
National Lottery Tackling loneliness to deliver a range of activities to reduce social isolation and loneliness
in the hostel.
Albert Gubay - to tackle loneliness in the hostel for new & old clients as chronic loneliness and social isolation
can have a negative impact on the clients.
North Road to help with the supported living project costs, in helping new & former residents who require
urgent accommodation at very short notice and where hostel type accommodation would not be appropriate.
Screwfix - to help towards repairslimprovernents to 38 Whetstone Lane.
30-

BIRKENHEAD YOUNG MEN'S CHRISTIAN ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
22 Unrestrlcted funds
At 1 Aprll
2024
Incoming
resources
Resources At 31 March
expended
2025
General funds
1.881,497
1,840,380
(1,781,602)
1,940,275
Previous year:
At 1 April
2023
Incomlng
resources
Resources At 31 March
axpgnded
2024
General funds
1,767,199
1,757,635
(1,643.337)
1,881,497
23 Analysis of net assets between funds
Unrestricted
funds
2025
Restricted
funds
2025
Total
2025
At 31 March 2025:
Tangible assets
Current assetsllliabilities)
Long term liabilities
3,641,925
114,255
(1,815,905)
238,891
3,878,816
114,255
(1,815,905)
1,940,275
238,8S1
2,177,166
Unrestrlcted
funds
2024
Restricted
funds
2024
Total
2024
At 31 March 2024:
Tangible assets
Current assetsl{liabilities)
Long term liabilities
3,730,379
101,558
(1,950,440)
241,709
3,972,088
101,558
11,950,440)
1,881,497
241,709
2,123,206
31

BIRKENHEAD YOUNG MEN'S CHRISTIAN ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
24 Operating lease commltments
Lessee
At Ihe reporting end date the charity had outstanding commitments for future minimum lease payments under
non-cancellable operating leases, which fall due a5 follows..
2025
2024
Within one year
Be￿een and five years
16,676
30,197
16,930
27,494
46.873
44,424
25 Related paty transactlons
Transactions with related parties
On 1 April 2024 the charity entered into a 5 year lease on a residential property with CCH Properties Limited.
During the year under review the charity paid an annual rent of £5.436 (2024.. £5,100), agreed as being a 150/0
discount to the market rent for the property. Mr M Huston, a trustee of the charity, is a minority thareholder in
CCH Properties Limited.
During the year monles totaling £720 (2024 £1401 where paid to the daughter of trustee Ms S Nicholss for
consultancy services provided.
26 Cash generated from operations
2025
2024
Surplus for the year
53,960
115,128
Adjustmenls for:
Investment income recognised in statement of finanoial activities
Depreciation and impaimient of tangible fixed assets
(2,934)
135,079
(3,523)
135,191
Movements in working capital:
Ilncrease)Idecrease in stocks
Decrease in debtors
IDecrease)lincrease In creditors
Increasel(decreasel in deferred income
1173>
71,254
(1,222>
11,724
721
34,257
29,381
(20,898)
Cash generated from operations
267,688
290,257
32-

BIRKENHEAD YOUNG MEN'S CHRISTIAN ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
27 Analysis of changes in net {debt}Ifunds
At 1 April 2024
Cash floNysAI 31 March 2025
Cash at bank and in hand
248.475
94,280
342,755
Obligations under finance leases
(2,078,425)
134,535
(1,943,890)
(1,829,S50}
228,815
(1,601,135)
33-