2023-03-31-accounts - Bolton Young Men's Christian Association

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		Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
		funds	funds		funds	funds
		2023	2023		2022	2022	2022
	Notes	f	f		f	f	f.
Income and endowments	from:
Donations and legacies	2					2,090	2,090
Charitable activities	4		90,898	90,898		219,015	219,015
Investments	5	128,148		128,148	16		16
Other income	6				6,000		6,000
Total income		128,148	90,898	219,046	6,016	221,105	227,121
Expenditure on:
Raising funds	7	5,867		5,867	407		407
Charitable activities	9	141,493	108,854	250,347	12,498	292,234	304,732
Total expenditure		147,360	108,854	256,214	12,905	292,234	305,139
Net expenditure		(19,212)	(17,956)	(37,168)	(6,889)	(71,129)	(78,018)
Other recognised
gains and losses:
Actuarial gains/(losses)
on defined benefit
pension schemes		(7,896)		(7,896)	6,891		6,891
Net movement in
funds		(27,108)	(17,956)	(45,064)	2	(71,129)	(71,127)
Reconciliation offunds:
Fund balances at 1 April 2022		127,440	53,991	181,431	127,438	125,120	252,558
Fund balances at 31 INarch
2023		100,332	36,035	136,367	127,440	53,991	181,431

				2023		2022
			Notes	f		5
Fixed assets
Tangible assets			13		187,707		196,244
Current assets
Debtors			14	26,573		25,303
Cash at bank and in		hand		37,117		87,145
				63,690		112,448
Creditors:	amounts	falling due within	15
one year				53,069		61,069
Net current	assets				10,621		51,379
Total assets less current liabilities					198,328		247,623
Provisions	for liabilities		16		(61,961)		(66,192)
Net assets					136,367		181,431
The funds	ofthe charity
Restricted	income funds		17		36,035		53,991
Unrestricted	funds				96,102		113,707
Pension reserve					4,230		13,733
					136,367		181,431

Grants
Performance	related	grants

				Unrestricted	Unrestricted
				funds	funds
				2023	2022
				f	f
	Rental income			127,939
	Interest receivable			209	16
				128,148	16
6	Other income
				Unrestricted	Unrestricted
				funds	funds
				2023	2022
				f	f
	Salaries recharged				6,000
7	Expenditure		on raising funds
				Unrestricted	Unrestricted
				funds	funds
				2023	2022
				f	f
	Fundraising		and publicity
	Depreciation		and impairment	5,867	407
8	Support	costs allocated to activities
				2023f	2022 f
	Support costs			17,500	14,613
	Governance		costs	6,536	6,905
				24,036	21,518
	Analysed	between:
	Charitable	activites		24,036	21,518

Support costs allocated to	activities		(Contmued)
Governance costs comprise:		2023f	2022 8
Audit fees		3,780	3,700
Pension scheme admisitrator	charges	2,726	3,205
Bank chages		30
		6,536	6,905
9)Charitable activities

				Charitable	Charitable
				Expenditure	Expenditure
				2023	2022
				8	8
Staff costs				16,221	38,101
Rent, utilities and insurance				88,687	3,885
Repairs, maintenance		and cleaning		16,530	9,016
Project and activity costs				328	274
Professional and consultancy fees				1,000
Sundry expenses				3,721	788
Donations to Blackbum		YMCA for building	project	93,895	230,250
Advertising				4,280	900
Printing, stationery &	office costs			1,649
				226,311	283,214
Share ofsupport costs		(see note 8)		17,500	14,613
Share ofgovernance	costs (see note 8)			6,536	6,905
				250,347	304,732
Analysis by fund
Unrestricted funds				141,493
Restricted funds				108,854
				250,347
For the year ended	31 March 2022
Unrestricted funds					12,498
Restricted funds					292,234
					304,732

The average	monthly number ofemployees during th	e year was:
		2023	2022
		Number	Number
		3	3
Employment	costs	2023 6	2022f
Wages and salaries		16,083	37,558
Other pension costs		138	543
		16,221	38,101

13	Tangible	fixed assets	fixed assets
						Freehold	land	Fixtures and	Total
						and buildings		fittings
							E	E
	Cost
	At 1 April	2022				164,988		33,290	198,278
	Disposals							(2,670)	(2,670)
	At 31 March 2023					164,988		30,620	195,608
	Depreciation and Impairment
	At 1 April	2022						2,034	2,034
	Depreciation charged		in the year				150	5,717	5,867
	At 31 March 2023						150	7,751	7,901
	Carrying	amount
	At 31 March 2023					164,838		22,869	187,707
	At 31 March 2022					164,988		31,256	196,244
	The carrying value of		land included	in land and buildings	comprises:
								2023	2022
								E	E
	Freehold							150,000	150,000
14	Debtors
								2023	2022
	Amounts	falling due	within one	year:				E	E
	Other debtors							26,573	25,303
15	Creditors: amounts		falling due within one year
								2023	2022
								E	E
	Trade creditors							8,164	29,997
	Accruals	and deferred	income					44,905	31,072
								53,069	61,069

Provisions	for liabilities		2023	2022
		Notes	E	E
Retirement	benefit obligations	19	61,961	66,192
			61,961	66,192