Company registration number: 02672194 Charity registration number: 1007702
## Base 51
(A company limited by guarantee) Annual Report and Financial Statements for the Year Ended 31 March 2023
Community Accounting Plus Units 1 & 2 North West 41 Talbot Street Nottingham NG1 5GL
## **Base 51**
## **Contents**
|Reference and Administrative Details|1|
|---|---|
|Trustees Report|2 to 6|
|Independent Examiner's Report|7|
|Statement of Financial Activities|8 to 9|
|Balance Sheet|10|
|Statement of Cash Flows|11|
|Notes to the Financial Statements|12 to 22|
## **Base 51**
|**Reference and Administrative Details**|**Reference and Administrative Details**|
|---|---|
|**Trustees**|P Morley, Chair|
||M Barnett, Vice - Chair|
||H Bartley|
||G Kaur|
||M Orozco|
||F Mustafa|
||G Eves|
||L Binney|
||N Stevenson, Treasurer|
||T Knight|
|**Senior Management Team**|Jo Jepson, CEO|
|**Charity Registration Number**|1007702|
|**Company Registration Number**|02672194|
|**Registered Office**|29-31 Castle Gate|
||Nottingham|
||NG1 7AR|
|**Independent Examiner**|John O'Brien, employee of|
||Community Accounting Plus|
||Units 1 & 2 North West|
||41 Talbot Street|
||Nottingham|
||NG1 5GL|
|**Solicitors:**|Nelsons Solicitors|
||Pennine House|
||8 Stanford Street|
||Nottingham|
||NG1 7BQ|
|**Bankers**|Lloyds Bank PLC|
||28 Gresham Street|
||London|
||EC2V7HN|
Page 1
## **Base 51**
## **Trustees Report**
The trustees, who are directors for the purposes of company law, present the annual report together with the financial statements of the charitable company for the year ended 31 March 2023.
## **Trustees and officers**
The trustees and officers serving during the year and since the year end were as follows:
Trustees: P Morley, Chair M Barnett, Vice - Chair H Bartley G Kaur M Orozco F Mustafa G Eves L Binney N Stevenson, Treasurer (appointed 19 June 2023) T Knight (appointed 6 December 2022) R Parry (resigned 8 February 2023) C Barnard (resigned 15 March 2023) M Mellor, Treasurer (resigned 6 November 2022)
## **Structure, governance and management**
## _**Nature of governing document**_
The charity is a company limited by guarantee and registered charity. It is operated under the rules of its memorandum and articles of association dated 18th December 1991 and most recently amended 16th December 2018. It has no share capital and the liability of each member in the event of winding-up is limited to £1.
## _**Recruitment and appointment of trustees**_
Trustees are recruited for their skills, knowledge and experience they bring to the Board. Initial enquiries and discussion are followed up with the Trustee recruitment pack, meetings with the Chief Executive and Chair and a short piece about themselves and what they would bring to the Board. An invitation to attend a Board meeting will follow if appropriate and the applicant will be co-opted onto the Board with a full appointment at the following AGM.
## **Objectives and activities**
## _**Objects and aims**_
The objects of the Centre are:
(1) To promote the preservation and protection of the physical and mental health of young persons between the ages of 11 and 25 in the City of Nottingham Nottinghamshire and the East Midlands;
(2) To advance the education of such young persons as aforesaid and to provide in the interests of social welfare facilities for their recreation or other leisure-time occupation.
Page 2
## **Base 51**
## **Trustees Report**
## _**Objectives, strategies and activities**_
The main activities of Base 51 are in summary;
Provision of a young people's Counselling Service, working within our facility, communities and in GP surgeries;
Provision of an open access youth centre, with affordable and accessible activities, welfare and health services all under one roof;
Provision of targeted programmes which address the welfare of young people;
Provision of a Training Academy which is central to the quality and accessibility of safe services for young people in Nottingham and Nottinghamshire.
## _**Public benefit**_
The public benefits that flow from purpose (1) are:
a) improving the mental and emotional health of young people, so that they lead happier lives; b) enabling young people to make healthy decisions and be better able to cope when things go wrong.
The public benefits that flow from purpose (2) are:
a) to equip young people with the skills and behaviours to succeed in their chosen path; b) to make positive use of their leisure time, building positive and supporting peer groups; c) young people to be informed and able to make positive choices.
The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.
## **Achievements and performance**
Base 51 Trustees would like to extend their thanks and appreciation to all of the staff team and volunteers who have worked tirelessly throughout the year, going above and beyond their roles to ensure that the beneficiaries of the charity were supported seamlessly through a year where we faced significant change and challenge.
This year the charity began a culture change process which increased our external presence, we committed reserves to a fundraising post which was crucial to our future income generation plans.
Services delivered throughout the year comprised the following:
Counselling; during this year our core contract changed from our long standing NHS contract to being a partner with ABL Healthcare as a delivery partner on the Be U Notts programme this meant a change to the delivery model and size of the team. During this year we delivered 812 counselling sessions to young people under this service. The delivery model also changed to 6 weeks therapy offer.
NGY (managing the NGY building); we welcomed 1,210 young people into NGY (total of 9,188 total individual visits) during this year, some accessing the range of Base 51 sessions, others meeting with the Youth Justice Service or attending Take one School. We also welcomed young people involved with the Princes Trust, hosting their 'Aspire and Achieve' programme throughout the year.
Evolution - trauma focussed therapy for young people who have experienced serious violence. This year working with 60 young people who had experienced trauma, a total of 325 one to one counselling sessions were held. This project is funded by Nottinghamshire Police and we have a contract to support this work to March 2024.
Page 3
## **Base 51**
## **Trustees Report**
Social prescribing; this year we worked with the NNE Primary Care Group and delivered a young people's social prescribing project. This project includes a full time Social Prescribing Link Worker and a dedicated Counsellor role. Additionally we have secured expansion contracts for this theme of work which is specifically working with Arrow Healthcare, providing a ‘hybrid' worker who can offer Counselling sessions in addition to links to other support. During the contracted period we delivered 416 sessions to 76 young people who had been referred by their GP for mental health support.
Base 51 Training Academy; this year we began delivery on the Youth Work commissioned training, over the year we registered 33 learners on the Level 2 Youth Work courses, 10 learners on the Level 3 and 13 learners on CPD courses. All of these courses were run face to face from NGY, enabling professional discussions and peer support.
During this year we supported a total of 12 volunteer roles within the counselling service, each providing between 4 and 5 sessions per week each, which gave us an approximated 300 additional hours of therapeutic support to services.
Our volunteer programme was also a huge success, driven by our commitment to maintain services in a safe environment, whilst up skilling and providing work like experience for students. During
the year we supported 24 volunteers and students’ placements. Placement students included college students, health and social care students to undergraduates studying youth work, social work, youth justice, childhood studies, public health. We also supported a number of interns, who supported us with a variety of projects. We supported volunteers on our own youth work course, all of these volunteers and placement students completed a combined total of a whopping 5,573 hours!
Open Access Youth Work; during this year we worked we facilitated 174 sessions to 465 young people across our universal youth sessions, activities included games nights, arts, and crafts, cooking workshops, topical discussions, and film nights.
Many young people come to Base 51 sessions as it is a safe place to meet with friends and just 'hang out' others need 1-2-1 services and support - this year we had 548 attendances for support including 1355 attendances for young people at risk of/or affected by criminal or sexual exploitation through accessing the Safe Space project.
Our gym sessions have continued to be popular with 202 young people attending to improve their physical and mental wellbeing.
Group Work - Outburst (LGBTQ+), Junior Outburst, Young Leaders, Art in Mind. Outburst continues to be one of our flagship services with 191 young people who identify as LGBTQI+ regularly joining sessions, they enjoy a safe social space, meeting new friends, activities and welcome in guest speakers to talk to them about issues that LGBTQI+ young people face. This group were also very involved in our media campaign in March to raise awareness of our funding challenges for the year ahead, able to speak confidently and passionately about the impact Base 51 has had on their lives.
66 young people were supported to develop their employability skills including C.V. writing, job searching and interview and presentation skills.
257 young people took part in a range of health activities and workshops around sexual health, drugs, and alcohol awareness to mindfulness.
8 learned about environmental issues and politics and visited the Houses of Parliament and Commons on an educational visit.
257 young people learned life skills such as cooking, budgeting and self -awareness.
We provided 2,962 hot meals.
Page 4
## **Base 51**
## **Trustees Report**
118 young people accessed the music Studio, writing and recording their own music.
## **Financial review**
## _**Policy on reserves**_
Trustees continue to agree reserves at the annual planning meeting each year, a target of six months continues to be our aim.
Having these reserves enables us to continue with critical services for vulnerable young people if we experience changes in funding. Longer tem funding challenges are considered in our risk register, and built into our income generation strategy.
## _**Principal risks and uncertainties**_
## _Financial risks_
We began this financial year reducing our service and staff teams to reflect the changes in contracts and funding. The first few months of this year was focussed on Trustees exploring all risks and opportunities, this included a review of our current lease position and the increased financial risk to the charity.
Notice was served on our long-term lease with Nottingham City Council in March 2023. The change in our lease terms at NGY will mean the return of the sinking fund balance to the City Council which will significantly reduce the overall funds and cash balances position for Base 51.
Terms and timeframes will need to be agreed, Trustees have agreed to engage legal representation and guidance throughout the process, which will require financial investment of charity funds.
## **Plans for future periods**
## _**Aims and key objectives for future periods**_
As we entered the last few months of this financial year we served notice on our long-term lease with Nottingham City Council, which gave us until September 2023 to renegotiate or find alternative accommodation. Trustees were keen to explore any possible avenue with the City Council to remain at NGY while reducing the financial exposure of managing all running costs.
Our new income strategy was implemented and we recruited to a full-time fundraising role, which enabled us to begin building in new income streams and increasing capacity for existing activity. This role will be central to the new income model as we move towards sustainability.
Continuing to look for new partnership opportunities has been central to our future planning, this year has been very focussed on our internal position and ensuring that our services remain to be safe and fit for young people, our future plan is to develop new staffing strategies and scoping service development that is young people led.
Work has continued to grow the Training Academy, further developing relationships with funders and strategic groups in this field – such as the National Youth Agency and the Regional Youth Work Unit. Next year we will be in a position to offer counselling qualifications which will increase our income, supporting some of our core services to young people.
The forthcoming year continues to focus on income generation, further building on our success with events and corporate income and raising our profile. We will also invest resource to implement an organisational culture change to ensure we have services that are future ready, with a workforce which meets the requirements of this work.
Page 5
## **Base 51**
## **Trustees Report**
## **Statement of Responsibilities**
The trustees (who are also the directors of Base 51 for the purposes of company law) are responsible for preparing the trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland". The report and accounts have been prepared in accordance with the provisions in the Companies Act 2006 relating to small companies.
Company law requires the trustees to prepare financial statements for each financial year. Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including its income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are required to:
- select suitable accounting policies and apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable accounting standards, comprising FRS 102 have been followed, subject to any material departures disclosed and explained in the financial statements; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.
The trustees are responsible for keeping proper accounting records that can disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
## **Small companies provision statement**
This report has been prepared in accordance with the small companies regime under the Companies Act 2006.
The annual report was approved by the trustees of the charity on ..05/12/2023.......... and signed on its behalf by:
......................................... P Morley Trustee
Page 6
## **Base 51**
## **Independent Examiner's Report to the trustees of Base 51 ('the Company')**
## **Independent examiner’s report to the trustees of Base 51 ('the Company')**
I report to the charity trustees on my examination of the accounts of the company for the year ended 31 March 2023.
## **Responsibilities and basis of report**
As the charity’s trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
## **Independent examiner’s statement**
Since the Company's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member and Fellow of the Association of Charity Independent Examiners, which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair' view which is not a matter considered as part of an independent examination; or
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
......................................
John O'Brien MSc, FAIA, FCCA, FCIE, employee of Community Accounting Plus Fellow of the Association of Charity Independent Examiners
Units 1 & 2 North West 41 Talbot Street Nottingham NG1 5GL
Date:.............................
Page 7
## **Base 51**
## **Statement of Financial Activities for the Year Ended 31 March 2023 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)**
|**Note**
**Income and Endowments from:**
Donations and legacies
2
Charitable activities
3
Investment income
5
Total income
**Expenditure on:**
Charitable activities
6
Total expenditure
Net (expenditure)/income
Transfers between funds
Net movement in funds
**Reconciliation of funds**
Total funds brought forward
Total funds carried forward
19|**Unrestricted**
**£**
117,431
135,253
68
252,752
(335,036)
(335,036)
(82,284)
132,271
49,987
218,145
268,132|**Restricted**
**£**
-
284,361
-
284,361
(347,581)
(347,581)
(63,220)
(132,271)
(195,491)
318,132
122,641|**Total**
**2023**
**£**
117,431
419,614
68
537,113
(682,617)
(682,617)
(145,504)
-
(145,504)
536,277
390,773|**Total**
**2022**
**£**
228,548
443,354
4|
|---|---|---|---|---|
|||||671,906|
|||||(634,645)|
|||||(634,645)|
|||||37,261
-|
|||||37,261
499,016|
|||||536,277|
All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for the period is shown in note 19.
The notes on pages 12 to 22 form an integral part of these financial statements. Page 8
## **Base 51**
## **Statement of Financial Activities for the Year Ended 31 March 2023 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)**
## **These are the figures for the previous accounting period and are included for comparative purposes**
|**Note**
**Income and Endowments from:**
Donations and legacies
2
Charitable activities
3
Investment income
5
Total income
**Expenditure on:**
Charitable activities
6
Total expenditure
Net (expenditure)/income
Transfers between funds
Net movement in funds
**Reconciliation of funds**
Total funds brought forward
Total funds carried forward
19|**Unrestricted**
**funds**
**£**
228,548
1,820
4
230,372
(260,025)
(260,025)
(29,653)
46,185
16,532
201,613
218,145|**Restricted**
**funds**
**£**
-
441,534
-
441,534
(374,620)
(374,620)
66,914
(46,185)
20,729
297,403
318,132|**Total**
**2022**
**£**
228,548
443,354
4|
|---|---|---|---|
||||671,906|
||||(634,645)|
||||(634,645)|
||||37,261
-|
||||37,261
499,016|
||||536,277|
The notes on pages 12 to 22 form an integral part of these financial statements. Page 9
## **Base 51**
## **(Registration number: 02672194) Balance Sheet as at 31 March 2023**
|**Note**
**Fixed assets**
Tangible assets
12
**Current assets**
Debtors
13
Cash at bank and in hand
14
**Creditors: Amounts falling due within one year**
15
**Net current assets**
**Net assets**
**Funds of the charity:**
**Restricted income funds**
Restricted funds
19
**Unrestricted income funds**
Unrestricted funds
**Total funds**
19|**2023**
**£**
2,558
75,932
339,264
415,196
(26,981)
388,215
390,773
122,641
268,132
390,773|**2022**
**£**
10,874
129,622
439,865|
|---|---|---|
|||569,487
(44,084)|
|||525,403|
|||536,277|
|||318,132
218,145|
|||536,277|
For the financial year ending 31 March 2023 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the charity to obtain an audit of its accounts for the year in question in accordance with section 476; and
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
The financial statements on pages 8 to 22 were approved by the trustees, and authorised for issue on .................... and signed on their behalf by: 05/12/2023
......................................... N Stevenson Trustee
The notes on pages 12 to 22 form an integral part of these financial statements. Page 10
## **Base 51**
## **Statement of Cash Flows for the Year Ended 31 March 2023**
|**Note**
**Cash flows from operating activities**
Net cash (expenditure)/income
**Adjustments to cash flows from non-cash items**
Depreciation
Investment income
5
**Working capital adjustments**
Decrease/(increase) in debtors
13
Increase/(decrease) in creditors
15
(Decrease)/increase in deferred income
15
Net cash flows from operating activities
**Cash flows from investing activities**
Interest receivable and similar income
5
Purchase of tangible fixed assets
12
Net cash flows from investing activities
Net decrease in cash and cash equivalents
Cash and cash equivalents at 1 April
Cash and cash equivalents at 31 March
**Reconciliation of net cash flow to movement in net funds**
Decrease in cash
Net funds at 1 April 2022
Net funds at 31 March 2023|**2023**
**£**
(145,504)
8,866
(68)
(136,706)
53,690
9,691
(26,794)
(100,119)
68
(550)
(482)
(100,601)
439,865
339,264
(100,601)
439,865
339,264|**2022**
**£**
37,261
10,082
(4)|
|---|---|---|
|||47,339
(87,261)
(2,360)
26,794|
|||(15,488)|
|||4
-|
|||4|
|||(15,484)
455,349|
|||439,865|
|||(15,484)
455,349|
|||439,865|
All of the cash flows are derived from continuing operations during the above two periods.
The notes on pages 12 to 22 form an integral part of these financial statements. Page 11
**Base 51**
## **Notes to the Financial Statements for the Year Ended 31 March 2023**
## **1 Accounting policies**
## **Summary of significant accounting policies and key accounting estimates**
The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.
## **Statement of compliance**
The financial statements have been prepared in accordance with 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)) (issued in October 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
## **Basis of preparation**
Base 51 meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.
## **Going concern**
The financial statements have been prepared on a going concern basis.
## **Income and endowments**
Voluntary income including donations, gifts, legacies and grants that provide core funding or are of a general nature is recognised when the charity has entitlement to the income, it is probable that the income will be received and the amount can be measured with sufficient reliability.
## _**Donations and legacies**_
Donations are recognised when the charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance by the charity before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that these conditions will be fulfilled in the reporting period.
## _**Grants receivable**_
Grants are recognised when the charity has an entitlement to the funds and any conditions linked to the grants have been met. Where performance conditions are attached to the grant and are yet to be met, the income is recognised as a liability and included on the balance sheet as deferred income to be released.
## _**Deferred income**_
Deferred income represents amounts received for future periods and is released to incoming resources in the period for which, it has been received. Such income is only deferred when:
- The donor specifies that the grant or donation must only be used in future accounting periods; or - The donor has imposed conditions which must be met before the charity has unconditional entitlement.
Page 12
## **Base 51**
## **Notes to the Financial Statements for the Year Ended 31 March 2023**
## **Expenditure**
All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.
## _**Charitable activities**_
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
## **Government grants**
Government grants are recognised based on the accrual model and are measured at the fair value of the asset received or receivable. Grants are classified as relating either to revenue or to assets. Grants relating to revenue are recognised in income over the period in which the related costs are recognised. Grants relating to assets are recognised over the expected useful life of the asset. Where part of a grant relating to an asset is deferred, it is recognised as deferred income.
## **Taxation**
The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.
## **Tangible fixed assets**
Individual fixed assets costing £100 or more are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
## **Depreciation and amortisation**
Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:
|**Asset class**|**Depreciation method and rate**|
|---|---|
|Furniture & equipment|15.0% straight line|
|Computer equipment|33.3% straight line|
## **Trade debtors**
Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the charity will not be able to collect all amounts due according to the original terms of the receivables.
Page 13
## **Base 51**
## **Notes to the Financial Statements for the Year Ended 31 March 2023**
## **Cash and cash equivalents**
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
## **Trade creditors**
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the charity does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.
## **Fund structure**
Unrestricted income funds are general funds that are available for use at the trustees' discretion in furtherance of the objectives of the charity.
Restricted income funds are those grants for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.
## **Pensions and other post retirement obligations**
The charity operates a defined contribution pension scheme for employees. The assets of the scheme are held separately from those of the charity. Pension costs charges in the Statement of Financial Activities represent the contributions payable by the charity during the year.
Page 14
## **Base 51**
## **Notes to the Financial Statements for the Year Ended 31 March 2023**
## **2 Income from donations and legacies**
|Donations and legacies;
Donations from companies, trusts and similar
proceeds
Grants, including capital grants;
Government grants
Grants from other charities|**Unrestricted**
**funds**
**General**
**£**
117,431
-
-
117,431|**Total**
**2023**
**£**
117,431
-
-
117,431|**Total**
**2022**
**£**
13,963
158,131
56,454|
|---|---|---|---|
||||228,548|
## **3 Income from charitable activities**
|Grant income
Room hire income
Activities & memberships
Other income
Contracts|**Unrestricted**
**funds**
**General**
**£**
-
-
-
2,090
133,163
135,253|**Restricted**
**funds**
**£**
20,485
90,004
-
160
173,712
284,361|**Total**
**2023**
**£**
20,485
90,004
-
2,250
306,875
419,614|**Total**
**2022**
**£**
329,284
111,763
21
2,286
-|
|---|---|---|---|---|
|||||443,354|
Page 15
## **Base 51**
## **Notes to the Financial Statements for the Year Ended 31 March 2023**
## **4 Grants & donations**
|Building Bridges Breaking Barriers
J. N. Derbyshire Trust
NTU
Refugee Forum, The Sycamore Centre
The Lady Hind Trust
The Henry Smith Charity
Charityworks
Crowdfunder
Scott Bader Commonwealth Ltd
Green Synergy
St James Place Charitable Foundation
Corporate donations
Sundry donations
Nottingham Women's Centre
**5**
**Investment income**
Interest receivable and similar income;
Interest receivable on bank deposits|**Unrestricted**
**funds**
**£**
-
2,000
1,000
-
2,500
51,900
1,011
8,895
-
-
10,000
31,547
8,578
-
117,431
**Unrestricted**
**funds**
**General**
**£**
68|**Restricted**
**funds**
**£**
3,762
-
-
500
-
-
-
-
6,848
1,482
-
101
196
7,596
20,485
**Total**
**2023**
**£**
68|**Total**
**£**
3,762
2,000
1,000
500
2,500
51,900
1,011
8,895
6,848
1,482
10,000
31,648
8,774
7,596|
|---|---|---|---|
||||137,916|
||||**Total**
**2022**
**£**
4|
Page 16
## **Base 51**
## **Notes to the Financial Statements for the Year Ended 31 March 2023**
## **6 Expenditure on charitable activities**
|Salaries NI & pensions
Staff travel
Depreciation
Utilities
Premises insurance
Property repairs & maintenance
Caretaking
Telephone & internet
Advertising & publications
Computer running costs
Miscellaneous expenses
Refreshments & hospitality
Project costs
Other agencies & consultants fees
Staff training & supervisory costs
Bad debts
Printing & stationery
Accountancy fees
Bank charges
First aid
Sewerage & waste
Licenses
Insurance
Grants paid
Grant repayment
Recruitment
Fundraising
Volunteer expenses|**Unrestricted**
**General funds**
**£**
**Restricted funds**
**£**
264,403
212,303
282
962
-
8,866
-
20,578
-
15,846
720
23,830
6
42,232
16,261
2,023
371
2,561
20,107
-
-
-
540
2,154
377
2,611
13,158
2,300
760
3,620
-
-
5,037
1,791
1,944
-
846
87
-
174
-
2,957
188
1,306
2,929
-
420
-
-
-
1,056
-
5,199
1,380
432
-
335,036
347,581|**Total**
**2023**
**£**
476,706
1,244
8,866
20,578
15,846
24,550
42,238
18,284
2,932
20,107
-
2,694
2,988
15,458
4,380
-
6,828
1,944
933
174
2,957
1,494
2,929
420
-
1,056
6,579
432
682,617|**Total**
**2022**
**£**
402,433
498
10,082
20,439
14,462
51,111
42,426
18,535
7,791
17,108
276
3,564
5,730
9,267
8,513
267
6,493
1,854
241
-
2,947
1,108
2,661
3,529
1,619
1,643
48
-|
|---|---|---|---|
||||634,645|
Page 17
## **Base 51**
## **Notes to the Financial Statements for the Year Ended 31 March 2023**
## **7 Net incoming/outgoing resources**
Net (outgoing)/incoming resources for the year include:
|Depreciation of fixed assets
**8**
**Staff costs**
The aggregate payroll costs were as follows:
**Staff costs during the year were:**
Wages and salaries
Social security costs
Pension costs|**2023**
**£**
8,866
**2023**
**£**
436,301
21,831
18,574
476,706|**2022**
**£**
10,082|
|---|---|---|
|||**2022**
**£**
367,731
19,023
15,679|
|||402,433|
The monthly average number of persons (including senior management team) employed by the charity during the year was as follows:
|Average number of employees|**2023**
**No**
26|**2022**
**No**
26|
|---|---|---|
14 (2022 - 17) of the above employees participated in the Defined Contribution Pension Schemes.
Contributions to the employee pension schemes for the year totalled £18,574 (2022 - £15,679).
No employee received emoluments of more than £60,000 during the year.
The total employee benefits of the key management personnel of the charity were £61,354 (2022 - £50,460).
## **9 Trustees remuneration and expenses**
No trustees, nor any persons connected with them, have received any remuneration from the charity during the year.
No trustees have received any reimbursed expenses or any other benefits from the charity during the year.
Page 18
## **Base 51**
## **Notes to the Financial Statements for the Year Ended 31 March 2023**
## **10 Fees payable to independent examiner**
During the period, the fees payable (excluding VAT) to the charity’s independent examiner Community Accounting Plus are analysed as follows:
|Independent examination
Other financial services|**2023**
**£**
1,620
4,119
5,739|**2022**
**£**
1,545
2,693|
|---|---|---|
|||4,238|
## **11 Related party transactions**
There were no related party transactions in the year.
## **12 Tangible fixed assets**
|**Cost**
At 1 April 2022
Additions
At 31 March 2023
**Depreciation**
At 1 April 2022
Charge for the year
At 31 March 2023
**Net book value**
At 31 March 2023
At 31 March 2022|**Furniture and**
**equipment**
**£**
76,027
550
76,577
72,559
1,460
74,019
2,558
3,468|**Computer**
**equipment**
**£**
41,962
-
41,962
34,556
7,406
41,962
-
7,406|**Total**
**£**
117,989
550|
|---|---|---|---|
||||118,539|
||||107,115
8,866|
||||115,981|
||||2,558|
||||10,874|
## **13 Debtors**
|Trade debtors
Prepayments
Accrued income
Other debtors|**2023**
**£**
64,331
8,565
3,023
13
75,932|**2022**
**£**
102,680
12,579
14,363
-|
|---|---|---|
|||129,622|
Page 19
## **Base 51**
## **Notes to the Financial Statements for the Year Ended 31 March 2023**
## **14 Cash and cash equivalents**
|Cash on hand
Cash at bank
**15 Creditors: amounts falling due within one year**
Trade creditors
Other taxation and social security
Accruals
Deferred income|**2023**
**£**
137
339,127
339,264
**2023**
**£**
9,785
9,964
7,232
-
26,981|**2022**
**£**
29
439,836|
|---|---|---|
|||439,865|
|||**2022**
**£**
10,644
-
6,646
26,794|
|||44,084|
## **16 Obligations under leases and hire purchase contracts**
## **Operating lease commitments**
Total future minimum lease payments under non-cancellable operating leases are as follows:
|**Land and buildings**
Within one year
Between one and five years
After five years|**2023**
**£**
1
4
4
9|**2022**
**£**
1
4
5|
|---|---|---|
|||10|
The premises are leased from Nottingham City Council under a 20 year lease expiring 22/6/2032 for a nominal rent (if demanded) of £1 per annum.
## **17 Charity status**
The charity is a company limited by guarantee and consequently does not have share capital. Each of the trustees is liable to contribute an amount not exceeding £1 towards the assets of the charity in the event of liquidation.
## **18 Taxation**
The charity is a registered charity and is therefore exempt from taxation.
Page 20
## **Base 51**
## **Notes to the Financial Statements for the Year Ended 31 March 2023**
## **19 Funds**
|**Unrestricted funds**
**_General_**
General
**Restricted funds**
NGY
NGY Sinking Fund
Academy
Evolution
Outburst
Social Prescribing
Youth Project
**Total restricted funds**
**Total funds**|**Balance at 1**
**April 2022**
**£**
218,145
-
311,560
-
-
-
-
6,572
318,132
536,277|**Incoming**
**resources**
**£**
252,752
90,240
-
59,966
25,455
14,664
74,738
19,298
284,361
537,113|**Resources**
**expended**
**£**
(335,036)
(162,973)
-
(36,265)
(11,954)
(6,392)
(47,501)
(82,496)
(347,581)
(682,617)|**Transfers**
**£**
132,271
72,733
(188,919)
(23,701)
(13,501)
(8,272)
(27,237)
56,626
(132,271)
-|**Balance at**
**31 March**
**2023**
**£**
268,132
-
122,641
-
-
-
-
-|
|---|---|---|---|---|---|
||||||122,641|
||||||390,773|
The transfer from the NGY Sinking fund is to correct the balance on this fund as at 31 March 2023 and the transfers to the Youth Project and NGY is to cover the deficit on these activities.
The transfers from the Evolution, Academy, Outburst and Social Prescribing funds to the General fund represent the release of restriction on the use of these funds.
The specific purposes for which the funds are to be applied are as follows:
NGY - City Council. This fund has been established to run the NGY building and services therein for young people.
NGY Sinking Fund - City Council. These are funds set aside to cover future building costs.
Evolution is supported by the Office of the Police and Crime Commissioner and Nottinghamshire Violence Reduction Unit, and works with young people who have been affected by serious violence. It offers an access to trauma informed therapy and one to one support.
Outburst is a programme providing support for a group of young LGBTQ+ people.
Social Prescribing - this project includes a full time Social Prescribing Link Worker, and a 0.5 FTE Counsellor. During the contracted period ( from August 2021) we delivered 70 sessions to young people who had been referred by their GP for mental health support.
Youth Project - activities included games nights, arts and crafts, cooking workshops, topical discussions and film nights. Many young people come to Base 51 sessions as it is a safe place to meet with friends and just 'hang out', others need 1-2-1 services and support - this year we had 296 attendances for support.
Academy - this year we began delivery on the Youth Work commissioned training, over the year we registered 33 learners on the Level 2 Youth Work courses, 10 learners on the Level 3 and 13 learners on CPD courses. All of these courses wee run face to face from NGY.
Page 21
## **Base 51**
## **Notes to the Financial Statements for the Year Ended 31 March 2023**
_These are the figures for the previous accounting period and are included for comparative purposes_
|**Balance at 1**
**April 2021**
**£**
**Unrestricted funds**
**_General_**
General
201,613
**Restricted**
NGY
(17,957)
NGY Sinking Fund
310,389
Children in Need - Thrive
3,352
You Can
-
Covid
1,619
Evolution
-
Outburst
-
Social Prescribing
-
Youth Project
-
**Total restricted funds**
297,403
**Total funds**
499,016
**20 Analysis of net assets between funds**
Tangible fixed assets
Current assets
Current liabilities
Total net assets
Tangible fixed assets
Current assets
Current liabilities
Total net assets|**Incoming**
**resources**
**£**
**Resources**
**expended**
**£**
**Transfers**
**£**
**Balance at**
**31 March**
**2022**
**£**
230,372
(260,025)
46,185
218,145
206,934
(187,806)
(1,171)
-
-
-
1,171
311,560
-
(3,866)
514
-
29,665
(31,051)
1,386
-
-
(1,619)
-
-
24,598
(18,150)
(6,448)
-
9,994
(7,418)
(2,576)
-
37,656
(24,781)
(12,875)
-
132,687
(99,929)
(26,186)
6,572
441,534
(374,620)
(46,185)
318,132
671,906
(634,645)
-
536,277
**Unrestricted**
**General**
**£**
**Restricted**
**£**
**2023**
**Total funds**
**£**
-
2,558
2,558
268,132
147,064
415,196
-
(26,981)
(26,981)
268,132
122,641
390,773
**Unrestricted**
**General**
**£**
**Restricted**
**£**
**2022**
**Total funds**
**£**
-
10,874
10,874
220,732
348,755
569,487
(2,587)
(41,497)
(44,084)
218,145
318,132
536,277|**Incoming**
**resources**
**£**
**Resources**
**expended**
**£**
**Transfers**
**£**
**Balance at**
**31 March**
**2022**
**£**
230,372
(260,025)
46,185
218,145
206,934
(187,806)
(1,171)
-
-
-
1,171
311,560
-
(3,866)
514
-
29,665
(31,051)
1,386
-
-
(1,619)
-
-
24,598
(18,150)
(6,448)
-
9,994
(7,418)
(2,576)
-
37,656
(24,781)
(12,875)
-
132,687
(99,929)
(26,186)
6,572
441,534
(374,620)
(46,185)
318,132
671,906
(634,645)
-
536,277
**Unrestricted**
**General**
**£**
**Restricted**
**£**
**2023**
**Total funds**
**£**
-
2,558
2,558
268,132
147,064
415,196
-
(26,981)
(26,981)
268,132
122,641
390,773
**Unrestricted**
**General**
**£**
**Restricted**
**£**
**2022**
**Total funds**
**£**
-
10,874
10,874
220,732
348,755
569,487
(2,587)
(41,497)
(44,084)
218,145
318,132
536,277|**Balance at**
**31 March**
**2022**
**£**
218,145
-
311,560
-
-
-
-
-
-
6,572|
|---|---|---|---|
||||318,132|
||||536,277|
|||||
|||390,773||
|||**2022**
**Total funds**
**£**
10,874
569,487
(44,084)||
|||536,277||
Page 22