2023-03-31-accounts - Boys' And Girls' Clubs Of Wales

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REGISTERED CHARITY NUMBER: 1009142

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

FOR

BOYS AND GIRLS CLUBS OF WALES

Bevan Buckland LLP Ground Floor Cardigan House Castle Court Swansea Enterprise Park Swansea SA7 9LA

BOYS AND GIRLS CLUBS OF WALES

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

		Page
Repor of the Trustees		to 3
Independent Examiner's Repor		4
Sttement of Financial Activities		5
Balance Sheet		6
Cash Flow Sttment		7
Notes to the Cash Flow Statment		8
Notes to the Financial Sttement	9	to 20
Detailed Statement of Financial Activities	21	to22

BOYS AND GIRLS CLUBS OF WALES

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023

The trustees present their report with the financial statements of the charity for the year ended 31 March 2023. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

TRUSTEES REPORT FOR THE YEAR ENDED 31 MARCH 2023

OBJECTIVES AND ACTIVITIES

During the year 2022/2023 the Boys' and Girls' Clubs of Wales (BGC Wales) undertook the following objectives as listed in the governing document.

To promote and encourage the formation of Boys and Girls Clubs (BGCs) and to assist and support them in their work.
To provide opportunities for cooperation and interaction between BGCs.
To advise Clubs and Groups on problems relating to management and provide assistance nationally and
internationally.
To organise training courses, events, competitions, exhibitions and festivals as required by Clubs and Groups.
To act as a link between Clubs and Groups and offer support where required.
To coordinate with local authorities and voluntary bodies interested in young people's work.
To stimulate public interest in the work of the BGCs, to recruit and train new helpers and leaders.
To coordinate any literature relating to young people's work and to prepare a paper where required.
To apply for, receive and administer grants and other funding and to raise funds for the furtherance of the aims and
objectives of the organisation.
To take any action which may be deemed necessary or desirable in the interest of the organisation.
To invite affiliation from other youth groups who wish to take advantage of the opportunities that BGC Wales offer.
To maintain a register of the affiliated BGCs.

BGC Wales continues to develop its work reflecting the National Youth Work Strategy for Wales and the Interim Youth Work Boards' report - Time to deliver for young people in Wales: Achieving a sustainable delivery model for youth work services in Wales (2021 ).

The organisation prepares financial statements for each financial year which give a true and fair view of its financial activities during the year and of its financial position at the end of the year. In preparing financial statements giving a true and fair view, the trustees follow best practice and:

Select suitable accounting policies and apply them consistently.
Make judgements and estimates that are reasonable and prudent.

The Trustees have complied with the duty in the 2022 Charities Act to have due regard to guidance published by the Charity Commission, and the accounts have been prepared applying the FRS 102 SORP rules to disclose a true and fair position.

The Trustees are responsible for keeping accounting records which disclose with reasonable accuracy the financial position of the charity at any time and which enable the trustees to ensure that the financial statements comply with applicable law.

The Trustees are also responsible for safeguarding the assets of the charity and for their proper application, and hence for taking reasonable steps for the prevention and detection of fraud.

ACHIEVEMENTS AND PERFORMANCE

It had been an extremely busy year for BGC Wales during the period from 1st April 2022 to 31st March 2023. The post pandemic means member clubs, such as Boys and Girls Clubs, Youth Clubs and Sports Clubs, were able to resume their activities in their community, and the organisation was able to resume its services to member clubs and deliver its youth offer to the young people.

The affiliation process had been reviewed, the Committee decided to keep the affiliation fee the same as in previous years. The review allowed clubs to join at any time during the year for an affordable fee of £30 for a 12-month period. For the year 2022/23, 130 clubs from the 22 counties across Wales affiliated with the organisation, of which 30 clubs enjoyed a free affiliation for various reasons such as partnership working. The organisation received £3000 affiliation fees in total, this was 6.5 times higher than the previous year.

From April 2022 to March 2023, the organisation offered and delivered the following national projects/ programmes to its member clubs and young people, including:

Funded by 8 local authorities in Wales, 14 Wellbeing Residential at The Lodge visited by the young people who accessed their local Youth Service.
A Digital Project funded by the Welsh Government (WG) through CWJYS, delivered in partnership with STAND North Wales to the young people with additional needs and disabilities to create a visual story of the detrimental impact of bullying and how youth work can provide positive support.
Supported member clubs to deliver sports sessions in their area through StreetGames funding.

Page 1

BOYS AND GIRLS CLUBS OF WALES

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023

Pizza & Politics sessions that are funded by the WG, supported 450 young people in 20 member clubs to raise their
voice for their local community.
Visits to the Senedd and to the UK Parliament with young people engaged with our Youth Forum.
The extension granted by WCVA for our Active Inclusion project (Cardiff & Vale}, the organisation was able to have supported a further 4 young people with working experience and a further 3 young people undertook work placements through the Kickstart programme.
Continue to support the staff team at New Dragons Club, Speech & Language Club in North Wales, which is part funded by Flintshire County Council.
In partnership with the National Association of Boys and Girls Clubs (NABGC), 52 young people from 6 member clubs attended the WWE Be A Star Rally in Cardiff for an opportunity to meet with WWE superstars who promoted positive methods of social interaction.
The organisation secured funding from National Grid, and an Energy Saving Advice session was delivered to 14
member clubs who received funding towards their energy bills.
Various workshops delivered to the young people across the BGC Wales network, including Wellbeing sessions, Online Bingo, Safer Internet, Science Week, etc.
Towards the end of the year, partnership working continues with Blaenau Gwent Youth Service and Neath Port Talbot Youth Service in providing quality youth work and opportunities that we can offer to the young people within their local communities.

Whereas international projects/ programmes, including those funded by the Erasmus+ which delayed the delivery due to the pandemic and the uncertainty of the COVI D-19 variants.:

Funded by the Erasmus+:
-- Welsh/German Youth Exchange - 37 participants from Germany, North Wales and South Wales at The Lodge in
August 2022.
Safeguarding Our Young People project brought together 28 youth work practitioners from Germany, Croatia, Spain
and Wales in bringing the best practice for safeguarding our young people.

-- Our Voice Our Environment, this project focusing on amplifying the youth voice in politics surrounding the environment. Residential visits and meetings were held at The Lodge.

-- Co-hosted Finland/Latvia/Wales Dance project. 20 young people from the named countries brought together to empower young people through the medium of dance.

BGC Wales supported 2 European volunteers from Germany and Ukraine during the year through the ESC
programme.
Inspiring A Generation Project funded by the WG in celebration of the World Cup in 2022. 32 young people from our football representative teams (U15s) had the opportunity to play a game in Boston, USA on the same day when Wales played against the USA. At home in Wales, 44 member clubs hosted watch parties and football related activities, creating a Welsh footballing legacy in clubs with attendance of 3631 young people.
With the end of the Erasmus+ projects due to Brexit, the organisation is able to continue its international youth work through Wales' new International Learning Exchange Programme (TAITH), funded by the Welsh Government and managed by Cardiff University. The organisation has started to promote Wales as a country to the world and will deliver a series of youth exchanges, system development activities and bring young people from other countries. BGC Wales also acted as a member of the Sector Organising Body for Youth, along with WCIA and CWVYS.

BGC Wales Sports Panels also resumed their operations. All representative teams were supported by the organisation's unrestricted fund with the panels' fundraising activities and their sponsorships. All had great achievements in the Season of 2022/23.

Rugby - 50 young players (U16s and U18s) were selected from 200+ young people from BGC Wales member clubs. Through the winter months, they played high standard rugby games against 5 Academy Teams in England. The two squads won 16 out of 20 games that they played home and away.
Football - 3 Boys teams and 2 Girls teams played against Boys' and Girls' Clubs of Scotland in July-August 2022. The trials for the season 22/23 was delayed due to the two U15s teams that went to the USA for the World Cup Project. The Panel organised and hosted Federation Cup, inter-clubs competition within the BGC Wales network.
Boxing - 150 young people from member clubs entered the BGC Wales Welsh Championships. 37 BGC Wales champion boxers were then entered to the NABGC British Championships competing with others from across England. 4 BGC Wales representative boxers made it to the final of the NABGC Championships that was held in Yorkshire.
Pool - More than 30 young people entered the BGC Wales Pool Inter-Clubs Competition that was hosted by Nantymoel BGC.
Cross Country - 8 young people from Grangetown BGC entered the NABGC Cross Country Competition in Essex, and they brought home with their individual and team medals.

The new exciting era of BGC Wales had begun during the year 2022/23, following the retirement of the National Director in 2021, Grant Poiner was appointed as the Chief Executive Officer. Andrew Borsden MBE was nominated as the organisation's Interim Chairman after the announcement of Richard Bennett's retirement in May 2022, and officially became the Chairman of BGC Wales at the AGM.

Along with the support from a 12-month Politlight programme that was awarded by the Garfield Weston Foundation in September 2021. The Trustees sought advice from the Charity Commission and started preparing for registering the charity to a Charitable Incorporated Organisation.

Page 2

BOYS AND GIRLS CLUBS OF WALES

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023

During the year, Bevan & Buckland LLP (B&B LLP) was appointed as the organisation's official Independent Examiners. With the support and advice received from B&B LLP, the organisation is using the XERO Accounting System to carry out the process of its bookkeeping. The system is managed and maintained by the Organisational Support & Finance Manager and it is overseen by the Treasurer.

The Trustees reviewed the Reserves Policy during the year and aim to maintain reserves at a level of about 6 months of charitable expenditure. The trustees consider that this will provide sufficient funds to ensure that support and governance costs are covered, and that this level of reserves will be sufficient to give adequate flexibility in covering future costs.

Towards the end of the year, Business Development Manager was appointed for developing a fundraising strategy for the organisation and to provide help and support to BGC Wales' member clubs.

The Lodge, the residential centre that BGC Wales took over in December 2021, has been developed into a functional centre during the year 2022/23. The Lodge hosted many residential visits, training events, wellbeing sessions etc. The organisation has invested in securing the premises and bringing it to a more accommodating place for service users, and is currently looking for further funding for developing the Lodge in order to facilitate resources and an environment that could be offered to its service users for charitable and wellbeing activities.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number 1009142

Principal address Pencoed Technology Park Bridgend CF35 5HZ

Trustees

AC Howells A M Borsden -Chairman (from 26.1.23) Miss C S Evans Miss J M Lloyd P N John R J Bennett (resigned 27.6.22)

R Morris T O'Sullivan S Khaireh

R Williams Treasurer R Fussell Vice Chairman

A Morgan

Independent Examiner Bevan Buckland LLP G round Floor Cardigan House Castle Court Swansea Enterprise Park Swansea SA? 9LA Approved by order of the board of trustees on .�.3 ...... and signed on its behalf by: ./.;!,,.[/] �.1.[/]

Page 3

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF BOYS AND GIRLS CLUBS OF WALES

Independent examiner's report to the trustees of Boys and Girls Clubs of Wales

I report to the charity trustees on my examination of the accounts of Boys and Girls Clubs of Wales (the Trust) for the year ended 31 March 2023.

Responsibilities and basis of report

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act. 2011 ('the Act').

I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.

Independent examiner's statement

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

I have completed my examination. I confirm that no material 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 Trust as required by Section 130 of the Act; or 2. the accounts do not accord with those records; or

3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.

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.

Henry Lloyd Davies The Institute of Chartered Accountants in England and Wales

Bevan Buckland LLP Ground Floor Cardigan House Castle Court Swansea Enterprise Park Swansea SA7 9LA

12 / 09 / 23 Date: ........................................... ..

Page4

BOYS AND GIRLS CLUBS OF WALES

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2023

Unrestricted funds Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 2 16,763 Charitble activities 5 Grants and contracts 5,001 Other trading activities 3 42,502 Investment income 4 443 Other income 1,661 Total 66,370 EXPENDITURE ON Charitable activities 6 Grants and contracts Charitable activities 45,001 Total 45,001 NET INCOME 21,369 Trnsfer beteen funds 14 3,221 Net movement in funds 24,590 RECONCILIATION OF FUNDS Total funds brought frard 52,672 TOTAL FUNDS CARRIED FORWARD 77,262	Restriced funds £ 10,016 579,197 589,213 539,090 539,090 50,123 (3,221) 46,902 438,388 485,290	2023 Total funds £ 26,779 584,198 42,502 443 1,661 655,583 584,091 584,091 71,492 71,492 491,060 562,552	2022 Total funds £ 252,198 558,549 11,159 11 6,160 828,077
			461,612 461,612
			366,465 366,465 124,595 491,060

The notes form part of these financial statements

Page5

BOYS AND GIRLS CLUBS OF WALES

BALANCE SHEET 31 MARCH 2023

FIXED ASSETS Tangible assets CURRENT ASSETS Debtors Cash at bank CREDITORS Amounts falling due within one year NET CURRENT ASSETS Notes 11 12 13 Unrestriced funds £ 519 99,663 7,807 107,470 (30,730) 76,740 TOTAL ASSETS LESS CURRENT LIABILITIES 77,259 NET ASSETS FUNDS Unrestricted funds Restricted funds TOTAL FUNDS 14 77,259	Restricted funds 247,222 238,071 238,071 238,071 485,293 485,293	2023 Total funds £ 247,741 99,663 245,878 345,541 (30,730) 314,811 562,552 562,552 77,259 485,293 562,552 2022 Total funds 250,799 72,963 206,603 279,566 (39,305) 240,261 491,060 491,060 52,672 438,388 491,060

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

AM Borsden - Trustee

The notes form part of these financial statements

Page6

BOYS AND GIRLS CLUBS OF WALES

CASH FLOW STATEMENT FOR THE YEAR ENDED 31 MARCH 2023

Cash flows from operating activities Cash generated from operations Net csh prvided by operating activities Cash fows from investing activities Purchase of tangible fxed assets Interest received Notes Net csh provided by/(used in) investing activities Change in cash and cash equivalent in the reporing period Cash and cash equivalent at the beginning of the rporing period Cash and cash equivalent at the end of the rporing period	2023 £ 38,832 38,832 443 443 39,275 206,603 245,878	2022 £ 329,291 329,291 (250,000) 11 (249,989) 79,302 127,301 206,603

The notes form part of these financial statements

Page 7

BOYS AND GIRLS CLUBS OF WALES

NOTES TO THE CASH FLOW STATEMENT FOR THE YEAR ENDED 31 MARCH 2023

RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERA TING	ACTIVITIES
	2023	2022
	£	£
Net income for the reporing period (as per the Statement of Financial
Activities) Adjustment for:	71,492	366,465
Depreciation charges	3,058	280
Interest receved	(443)	(11)
Decrease in stocks		630
Increase in debtors	(26,700)	(67,396)
(Decrease)/increase in creditors	(8,575)	29,323
Net cash provided by operations	38,832	329,291

ANALYSIS OF CHANGES IN NET FUNDS
	At 1.4.22	Cash flow	At 31.3.23
	£	£	£
Net cash
Cash at bank	206,603	39,275	245,878
	206,603	39,275	245,878
Total	206,603	39,275	245,878

The notes form part of these financial statements

Page8

BOYS AND GIRLS CLUBS OF WALES

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.

Income

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

Expenditure

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

Tangible fixed assets

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

Long leasehold - Over the term of the lease Fixtures and fittings - 10% on cost

The long term leasehold asset is depreciated over it's useful life of 90 years, from the 04/11/2021- 04/11/2111.

No depreciation is charged in year of acquisition.

Taxation

The charity is exempt from tax on its charitable activities.

Fund accounting

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

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

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

Pension costs and other post-retirement benefits

The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

Preparation of the accounts on a going concern basis

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.

Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

continued ...

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BOYS AND GIRLS CLUBS OF WALES

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023

1. ACCOUNTING POLICIES - continued

Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

Allocation of support costs

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include back office costs, finance, personnel, payroll and governance costs. These costs have been allocated between cost of raising funds and expenditure on charitable activities.

2. DONATIONS AND LEGACIES

3.

4.

5.

Donations Other income OTHER TRADING ACTIVITIES Consultancy Serics Fundraising proceeds Afiliation fees Contributions for the Lodge INVESTMENT INCOME Deposit account interest INCOME FROM CHARITABLE ACTIVITIES Activity Grants Grants and contracts Grants received, included in the above, are as follows: Acive Inclusion 1 (ID 027072) Active Inclusion 1+2 (ID 026874) Creative Rural Vale Erasmus+ OVOE Erasmus+ SOYP Erasmus+ Together In Europe FLW Project Kickstar Meet & Code N.Wales - New Dragons Clubs Raise Your Voice Respect Roots & Borders Street Games Summer of Fun Barr Carried frard	2023 £ 26,779 26,779 2023 £ 3,000 39,502 42,502 2023 £ 443 2023 £ 584,198 2023 £ 39,091 (34) 9,885 14,409 3,405 8,747 5,000 2,507 83,010		2022 £ 251,824 374 252,198 2022 £ 1,865 2,359 495 6,440 11,159 2022 £ 11 2022 £ 558,549 2022 £ 13,615 67,651 16,363 25,972 12,797 9,256 1,911 64,390 420 10,000 13,306 52,500 1,707 2,027 4,060
			295,975

continued ...

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BOYS AND GIRLS CLUBS OF WALES

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023

5. INCOME FROM CHARITABLE ACTIVITIES • continued

6.

7.

Brought forard Volunteering Wales Voter Registration Suppor Wellbeing Youth Fund Western Power Distribution Pilotlight Project NVYO Welsh Goverment Fund grant Vale of Glamorgan re Duke of Edinburgh Postcode LotterTrust Fund Blaenau Gwent Youth Suppor Fund MSCT Norh Wales NGED - Warm Hubs NPT Youth Investment Projec RSBC Street Games World Cup Summer of Fun Norh Wales Taith (CWYS) Taith P1 22/23 WG World Cup Fund Garfield Weston SVYWO CHARITABLE ACTIVITIES COSTS Charitable activities SUPPORT COSTS Management £ Charitable activities 11,602 ---	2023 £ 83,010 27,650 (11,650) 23,436 30,786 7,000 9,999 80,000 3,021 3,600 10,000 24,490 127,019 78,837 5,000 82,000 584,198 Suppor Direct costs (see Costs note 7) £ £ 562,917 21,174 Goveranc Financ costs £ £ 167 9,405 ---	2022 £ 295,975 15,880 11,000 113,194 10,000 6,500 100,000 6,000
		558,549 Totals £ 584,091
		Totals £ 21,174 ---

8. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2023 nor for the year ended 31 March 2022.

Trustees'expenses

There were no trustees' expenses paid for the year ended 31 March 2023 nor for the year ended 31 March 2022.

9. STAFF COSTS

STAFF COSTS
Wages and salaries Social security costs Other pension costs The average monthly number of employees during the year was as follows: Average Employee No	2023 £ 256,259 15,955 5,597 277,811 2023 17	2022 £ 269,292 12,606 5,695
		287,593 2022 19

Average Employee No

Page 11

continued ...

BOYS AND GIRLS CLUBS OF WALES

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023

9. STAFF COSTS - continued

No employees received emoluments in excess of £60,000.

Management team of the charity is made up of the Chief Executive Officer, totalling £47,585.

10. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

10. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted funds £ INCOME AND ENDOWMENTS FROM Donations and legacies 1,824 Charitable activities Grants and contracts 10,692 Other trading activities 11,159 Investment income 11 Other income 6,160 Total 29,846 EXPENDITURE ON Charitable activities Grants and contracts (1,121) Charitable activities 92,448 Total 91,327 NET INCOME/(EXPENDITURE) (61,481) Trnsfer beteen funds 10,847 Net movement in funds (50,634) RECONCILIATION OF FUNDS Total funds brought frard 103,306 TOTAL FUNDS CARRIED FORWARD 52,672 11. TANGIBLE FIXED ASSETS Long leasehold £ COST At 1 April 2022 and 31 March 2023 250,000 DEPRECIATION At 1 April 2022 Charge for year 2,778 At 31 March 2023 2,778 NET BOOK VALUE At 31 March 2023 247,222 At 31 March 2022 250,000	Restricted funds £ 250,374 547,857 798,231 1,121 369,164 370,285 427,946 (10,847) 417,099 21,289 438,388 Fixtures and fittings £ 44,715 43,916 280 44,196 519 799	Total fnds £ 252,198 558,549 11,159 11 6,160
		828,077 461,612
		461,612 366,465 366,465 124,595 491,060 Totals £ 294,715 43,916 3,058 46,974 247,741 250,799

continued ...

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BOYS AND GIRLS CLUBS OF WALES

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023

12. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
	2023	2022
	£	£
Trade debtors	99,663
Other debtors		460
Prepayments and accrued income		72,503
	99,663	72,963
	--	--

13. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

	2023	2022
	£	£
Trade creditor	13,782	14,680
Taxation and social security	8,588	4,537
Other creditors	8,360	20,088
	30,730	39,305
	--	--

14. MOVEMENT IN FUNDS

MOVEMENT IN FUNDS
At 1.4.22 £ Unrstricted funds General fund 52,672 The Lodge 52,672 Restricted funds Kickstar 384 Active Inclusion (ID026874) 3,124 Wellbeing Youth Fund 90,551 Street Games N.Wales - New Dragons Clubs 1,727 Erasmus+ OVOE 23,187 Erasmus+ SOYP 10,012 Erasmus+ Together In Europe 6,471 FLW Project Creative Rural Vale Voter Registration Suppor 438 Respect 52,494 Restriced Propery Fund 250,000 Postcode Lottery Trust Fund Blaenau Gwent Youth Suppor Fund MSCT Norh Wales NGED - War Hubs NPT Youth Investment Projec RSBC Summer of Fun Norh Wales Taith (CWYS) Taith P1 22/23 WG World Cup Fund Roots & Borders SVYWO 438,388 TOTAL FUNDS 491,060	Net movement in funds £ 6,381 14,985 21,366 (456) 9,708 (102,186) 108 (6,196) (4,732) (13,813) (4,254) 828 (34) 3,506 (46,656) (2,778) 397 29,717 7,000 501 74,258 2,840 529 10,137 95,133 (2,609) (116) (706) 50,126 71,492	Transfrs beteen funds £ 18,206 (14,985) 3,221 72 (12,832) 11,635 (108) 5,000 3,801 (2,217) (828) 34 (3,944) (5,838) (397) (501) (529) 2,609 116 706 (3,221)	At 31.3.23 £ 77,259
			77,259 531 18,455 247,222 29,717 7,000 74,258 2,840 10,137 95,133 485,293
			562,552

continued ...

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BOYS AND GIRLS CLUBS OF WALES

NOTES TO THE FINANCIAL STATEMENTS -continued FOR THE YEAR ENDED 31 MARCH 2023

14. MOVEMENT IN FUNDS - continued

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

	Incoming resourcs	Resources expended	Movement in funds
	£	£	£
Unrestricted funds
General fund	26,867	(20,486)	6,381
The Lodge	39,502	(24,517)	14,985
	66,369	(45,003)	21,366
Restricted funds
Kickstar	8,746	(9,202)	(456)
Active Inclusion (ID026874)	39,091	(29,383)	9,708
Wellbeing Youth Fund		(102,186)	(102,186)
Street Games	6,107	(5,999)	108
N.Wales - New Dragons Clubs	5,000	(11,196)	(6,196)
Erasmus+ OVOE		(4,732)	(4,732)
Erasmus+ SOYP	9,885	(23,698)	(13,813)
Erasmus+ Together In Europe	14,408	(18,662)	(4,254)
FLW Project	3,876	(3,048)	828
Creative Rural Vale Voter Registration Suppor	(34) 16,000	(12,494)	(34) 3,506
Respect Restriced Property Fund Postcode Lotter Trust Fu�d Blaenau Gwent Youth Suppor Fund MSCT Norh Wales	23,436 30,786 7,000	(46,656) (2,778) (23,039) (1,069)	(46,656) (2,778) 397 29,717 7,000
NGED - Warm Hubs	9,999	(9,498)	501
NPT Youth Investment Projec	80,000	(5,742)	74,258
RSBC Summer of Fun Norh Wales Taith (CWS)	3,021 10,000 24,490	(181) (9,471) (14,353)	2,840 529 10,137
Taith P1 22/23	127,019	(31,886)	95,133
WG World Cup Fund	87,037	(89,646)	(2,609)
Jubilee Fund	132	(132)
Roots & Borders	1,215	(1,331)	(116)
SVYWO	82,000	(82,706)	(706)
	589,214	(539,088)	50,126
TOTAL FUNDS	655,583	(584,091)	71,492

continued ...

Page 14

BOYS AND GIRLS CLUBS OF WALES

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023

14. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Unrestricted funds General fund Pilotlight Project Loter Covid Fund Moondanc Covid Relief Fund KFC Parent & Family Consulting Restricted funds Kickstar Active Inclusion Active Inclusion (ID026874) Wellbeing Youth Fund Street Games N.Wales - New Dragons Clubs Erasmus+ OVOE Erasmus+ SOYP Erasmus+ Together In Europe Raise Your Voice Voter Registration Suppor Respect Climate Action Boost WCVA - Voluntary Serice Recovery Fund Next Generation Funds Ogmore Vale Heritage Trail Project Restricted Propery Fund TOTAL FUNDS	At 1.4.21 £ 66,803 24,500 3,600 7,458 945 103,306 4,288 9,762 8,000 2,590 2,472 4,000 10,876 (30,399) 9,700 21,289 124,595	Net movement in funds £ (46,136) 5,183 (20,528) (61,481) 12,112 2,337 (6,638) 90,551 233 1,727 23,187 10,012 6,471 (10,093) 438 52,494 (4,885) 250,000 427,946 366,465	Transfrs between funds £ 32,005 (5,183) (3,972) (3,600) (7,458) (945) 10,847 (11,728) (6,625) (8,233) (2,590) 7,621 885 (10,876) 30,399 (9,700) (10,847)	At 31.3.22 £ 52,672 52,672 384 3,124 90,551 1,727 23,187 10,012 6,471 438 52,494 250,000
				438,388
				491,060

continued ...

Page 15

BOYS AND GIRLS CLUBS OF WALES

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023

14. MOVEMENT IN FUNDS - continued

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

Unrestricted funds General fund The Lodge Pilotlight Projec Lottery Covid Fund Restricted funds Kickstar Active Inclusion Active Inclusion (ID026874) Wellbeing Youth Fund Street Games Western Power Fund N.Wales - New Dragons Clubs Erasmus+ OVOE Erasmus+ SOYP Erasmus+ Together In Europe FLW Project Volunteering Wales Meet & Code Creative Rural Vale Raise Your Voice Voter Registration Suppor Respect Climate Action Boost Summer of Fun Barry Roots & Borders NVYO Welsh Government Restricted Propery Fund TOTAL FUNDS	Incoming rsourcs £ 12,788 10,558 6,500 29,846 64,390 13,615 67,651 109,376 2,027 10,000 10,000 25,972 12,797 9,256 1,911 15,880 420 16,363 13,306 11,000 58,500 4,060 1,707 100,000 250,000 798,231 828,077	Resources Movement expended in funds £ £ (58,924) (46,136) (10,558) (1,317) 5,183 (20,528) (20,528) (91,327) (61,481) (52,278) 12,112 (11,278) 2,337 (74,289) (6,638) (18,825) 90,551 (1,794) 233 (10,000) (8,273) 1,727 (2,785) 23,187 (2,785) 10,012 (2,785) 6,471 (1,911) (15,880) (420) (16,363) (23,399) (10,093) (10,562) 438 (6,006) 52,494 (4,885) (4,885) (4,060) (1,707) (100,000) 250,000 (370,285) 427,946 (461,612) 366,465

Page 16

continued ...

BOYS AND GIRLS CLUBS OF WALES

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023

14. MOVEMENT IN FUNDS - continued

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

Unrestricted funds General fund The Lodge Pilotlight Project Lotter Covid Fund Moondance Covid Relief Fund KFC Parent & Family Consulting Restricted funds Kickstar Active Inclusion Active Inclusion (ID026874) Wellbeing Youth Fund Street Games N.Wales - New Dragons Clubs Erasmus+ OVOE Erasmus+ SOYP Erasmus+ Together In Europe FLW Project Creative Rural Vale Raise Your Voice Voter Registration Suppor Respect Climate Action Boost WCVA - Voluntar Serice Recover Fund Next Generation Funds Ogmore Vale Heritage Trail Project Restricted Propery Fund Postcode Lottery Trust Fund Blaenau Gwent Youth Suppor Fund MSCT Norh Wales NGED - War Hubs NPT Youth Investment Project RSBC Summer of Fun Norh Wales Taith (CWYS) Taith P1 22/23 WG World Cup Fund Roots & Borders SVYWO TOTAL FUNDS	At 1.4.21 £ 66,803 24,500 3,600 7,458 945 103,306 4,288 9,762 8,000 2,590 2,472 4,000 10,876 (30,399) 9,700 21,289 124,595	Net movement in funds £ (39,755) 14,985 5,183 (20,528) (40,115) 11,656 2,337 3,070 (11,635) 341 (4,469) 18,455 (3,801) 2,217 828 (34) (10,093) 3,944 5,838 (4,885) 247,222 397 29,717 7,000 501 74,258 2,840 529 10,137 95,133 (2,609) (116) (706) 478,072 437,957	Transfers beteen At funds 31.3.23 £ £ 50,211 77,259 (14,985) (5,183) (3,972) (3,600) (7,458) (945) 14,068 77,259 (11,656) (6,625) (12,832) 11,635 (8,341) 2,410 531 18,455 3,801 (2,217) (828) 34 7,621 (3,944) (5,838) 885 (10,876) 30,399 (9,700) 247,222 (397) 29,717 7,000 (501) 74,258 2,840 (529) 10,137 95,133 2,609 116 706 (14,068) 485,293 562,552

continued ...

Page 17

BOYS AND GIRLS CLUBS OF WALES

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023

14. MOVEMENT IN FUNDS - continued

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

	Incoming	Resources	Movement
	resources	expended	in funds
	£	£	£
Unrestricted funds
General fund	39,655	(79,410)	(39,755)
The Lodge	50,060	(35,075)	14,985
Pilotlight Project	6,500	(1,317)	5,183
Lottery Covid Fund		(20,528)	(20,528)
	96,215	(136,330)	(40,115)
Restricted funds
Kickstar	73,136	(61,480)	11,656
Active Inclusion	13,615	(11,278)	2,337
Active Inclusion (1D026874)	106,742	(103,672)	3,070
Wellbeing Youth Fund	109,376	(121,011)	(11,635)
Street Games	8,134	(7,793)	341
Western Power Fund	10,000	(10,000)
N.Wales - New Dragons Clubs	15,000	(19,469)	(4,469)
Erasmus+ OVOE	25,972	(7,517)	18,455
Erasmus+ SOYP	22,682	(26,483)	(3,801)
Erasmus+ Together In Europe	23,664	(21,447)	2,217
FLW Project	5,787	(4,959)	828
Volunteering Wales	15,880	(15,880)
Meet& Code	420	(420)
Creative Rural Vale	16,329	(16,363)	(34)
Raise Your Voice Voter Registration Suppor	13,306 27,000	(23,399) (23,056)	(10,093) 3,944
Respect	58,500	(52,662)	5,838
Climate Action Boost Summer of Fun Barr	4,060	(4,885) (4,060)	(4,885)
Roots & Borders	1,707	(1,707)
NVYO Welsh Government Restricted Propery Fund Postcode Lotter Trust Fund Blaenau Gwent Youth Suppor Fund MSCT Norh Wales	100,000 250,000 23,436 30,786 7,000	(100,000) (2,778) (23,039) (1,069)	247,222 397 29,717 7,000
NGED - Warm Hubs	9,999	(9,498)	501
NPT Youth Investment Project	80,000	(5,742)	74,258
RSBC Summer of Fun Norh Wales Taith (CWYS)	3,021 10,000 24,490	(181) (9,471) (14,353)	2,840 529 10,137
Taith P1 22/23	127,019	(31,886)	95,133
WG World Cup Fund	87,037	(89,646)	(2,609)
Jubilee Fund	132	(132)
Roots & Borders	1,215	(1,331)	(116)
SVYWO	82,000	(82,706)	(706)
	1,387,445	(909,373)	478,072
TOTAL FUNDS	1,483,660	(1,045,703)	437,957
Description of Funds:

Active Inclusion European employability programme for young people aged 16-24.

Creative Rural Vale

A project to assist new/existing youth clubs in rural areas of Vale of Glamorgan.

Erasmus+ OVOE

Environmental project engaging young people with decision makers.

Page 18

continued ...

BOYS AND GIRLS CLUBS OF WALES

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023

14. MOVEMENT IN FUNDS - continued

Erasmus+ SOYP

A project between four European organisations exchanging best practice in safeguarding our young people.

Erasmus+ Together In Europe

International youth exchange project collaborate with German partner.

FLW Project

Project using informal dance to assist the development of young females.

KickStart

UK Government employability programme for young people.

Respect

An alternative education programme for Year 9 students to re-engage them with their own education through outdoor activities.

Roots and Borders

A training course for educators and facilitators led by Kreisau-lnitiative with topic of migration and borders.

Streetgames

Projects working partnership with Streetgames to support young people with sports.

Summer of Fun - North Wales

A digital project involving young people and staff from STAND NW Youth Zone in North Wales.

Volunteering Wales

A project to encourage young people to volunteer in their local community across Wales.

Voter Registration

A project to engage young people in local elections funded by Welsh Government.

Wellbeing Youth Fund

Projects funded by various local authorities for their young people to improve their wellbeing through activities at The Lodge and delivering wellbeing programmes in Neath Port Talbot and Blaenau Gwent areas.

NVYO Welsh Government Fund

A Welsh Government fund for National Voluntary Youth Organisations to contribute towards organisational costs.

Blaenau Gwent Youth Support Fund

Partnership with Blaenau Gwent Youth Service to deliver BGC Wales wellbeing projects and to offer youth programmes in youth clubs within Blaenau Gwent and the wider BGC Wales network.

Jubilee Fund

A funding for hosting a Queen's Platinum Jubilee party in June 2022.

MSCT (Millennium Stadium Charitable Trust Fund} North Wales

To offer young people in Anglesey, Denbighshire, Flintshire, Conwy and Gwynedd a comprehensive programme of sporting and youth activities.

N.Wales - New Dragons Clubs

A Youth Support Fund received from Flintshire County Council in support the running of New Dragons Youth Club in Mold, North Wales.

NGED - Wann Hubs

Support for 7 clubs in South Wales area with fuel payments including accessing winter fuel discounts and Social Fund schemes and providing energy tariff advice.

NPT Youth Investment Project

Partnership with Neath Port Talbot Youth Service. The funding includes to employ two full time staff to work among with staff at the Youth Service.

RSBC (The Royal Society for Blind Children)

continued ...

Page 19

BOYS AND GIRLS CLUBS OF WALES

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023

14. MOVEMENT IN FUNDS - continued

To assist member clubs in empowering families with skills, knowledge and support mechanisms to fully support their child's development.

Street Games World Cup

To support Ystrad Mynach BGC to deliver sport sessions in their area.

Taith (CWYVS)

BGC Wales was appointed as a member of the Sector Organising Bodies (SOB) to promote the Taith programme across the Youth Sector.

Taith P1 22/23

Providing opportunities for young people, staff and volunteers at Welsh youth organisations.

WG World Cup Fund

WG's World Cup Partner Support fund to celebrate.

Transfers between funds

During the year a detailed review of the Unrestricted and Restricted Funds took place. As a result of this review it was identified that several brought forward fund balances were shown incorrectly, as a result of this we have completed an exercise to correct these balances during our year, this has resulted in several transfers between Restricted and Unrestricted Funds as shown on Note 16.

All Unrestricted Funds have been consolidated into General Funds.

15. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2023.

Page 20

BOYS AND GIRLS CLUBS OF WALES

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2023

INCOME AND ENDOWMENTS Donations and legacies Donations Other income Other trading activities Consultancy Services Fundraising proceeds Afiliation fees Contributions for the Lodge Investment income Deposit account interest Charitable activities Grants Other income Debentures Sold Total incoming rsources EXPENDITURE Charitble activities Wages Social security Pensions Insurance Telephone Adverising Cleaning materials Fees DBS - Staff & Volunteers Employee Costs Equipment hire Fundraising Expenses Ground Maintenance IT Equipment Ofc Equipment Staff Training Subscriptions Travelling Project Costs Rent Rugby Debentures Long leasehold Fixtures and fittings Suppor cost Management Light and heat Carried forard 2023 £ 26,779 26,779 3,000 39,502 42,502 443 584,198 1,661 655,583 256,259 15,955 5,597 4,750 4,863 (347) 45 (891) 345 1,243 587 6,346 275 960 1,191 1,293 247,242 11,956 2,190 2,778 280 562,917 8,909 8,909	2022 £ 251,824 374
	252,198 1,865 2,359 495 6,440
	11,159 11 558,549 6,160 828,077 269,292 12,606 5,695 1,304 3,013 2,916 1,737 1,962 314 1,269 586 665 5,667 8,977 1,327 2,919 5,245 4,030 95,897 12,000 7,615 280 445,316 3,385 3,385

INCOME AND ENDOWMENTS
Donations and legacies
Donations
Other income
Other trading activities
Consultancy Services
Fundraising proceeds
Afiliation fees
Contributions for the Lodge
Investment income
Deposit account interest
Charitable activities
Grants
Other income
Debentures Sold
Total incoming rsources
EXPENDITURE
Charitble activities
Wages
Social security
Pensions
Insurance
Telephone
Adverising
Cleaning materials
Fees
DBS - Staff & Volunteers
Employee Costs
Equipment hire
Fundraising Expenses
Ground Maintenance
IT Equipment
Ofc Equipment
Staff Training
Subscriptions
Travelling
Project Costs
Rent
Rugby Debentures
Long leasehold
Fixtures and fittings
Suppor cost
Management
Light and heat
Carried forard
2023
£
26,779
26,779
3,000
39,502
42,502
443
584,198
1,661
655,583
256,259
15,955
5,597
4,750
4,863
(347)
45
(891)
345
1,243
587
6,346
275
960
1,191
1,293
247,242
11,956
2,190
2,778
280
562,917
8,909
8,909

2022
£
251,824
374

252,198
1,865
2,359
495
6,440

11,159
11
558,549
6,160
828,077
269,292
12,606
5,695
1,304
3,013
2,916
1,737
1,962
314
1,269
586
665
5,667
8,977
1,327
2,919
5,245
4,030
95,897
12,000
7,615
280
445,316
3,385
3,385

This page does not form part of the statutory financial statements

Page 21

BOYS AND GIRLS CLUBS OF WALES

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2023

	2023	2022
	£	£
Management Brought forard Postage and stationer	8,909 1,076	3,385 5,097
Sundries	1,617	2,052
	11,602	10,534
Finance
Bank charges	167	30
Governance costs
AC9untancy Fees	9,405	5,732
Total resources expended	584,091	461,612
Net Income	71,492	366,465

This page does not form part of the statutory financial statements

Page 22

REGISTERED CHARITY NUMBER: 1009142

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

FOR

BOYS AND GIRLS CLUBS OF WALES

Bevan Buckland LLP Ground Floor Cardigan House Castle Court Swansea Enterprise Park Swansea SA7 9LA

BOYS AND GIRLS CLUBS OF WALES

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

		Page
Repor of the Trustees		to 3
Independent Examiner's Repor		4
Sttement of Financial Activities		5
Balance Sheet		6
Cash Flow Sttment		7
Notes to the Cash Flow Statment		8
Notes to the Financial Sttement	9	to 20
Detailed Statement of Financial Activities	21	to22

BOYS AND GIRLS CLUBS OF WALES

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023

TRUSTEES REPORT FOR THE YEAR ENDED 31 MARCH 2023

OBJECTIVES AND ACTIVITIES

During the year 2022/2023 the Boys' and Girls' Clubs of Wales (BGC Wales) undertook the following objectives as listed in the governing document.

To promote and encourage the formation of Boys and Girls Clubs (BGCs) and to assist and support them in their work.
To provide opportunities for cooperation and interaction between BGCs.
To advise Clubs and Groups on problems relating to management and provide assistance nationally and
internationally.
To organise training courses, events, competitions, exhibitions and festivals as required by Clubs and Groups.
To act as a link between Clubs and Groups and offer support where required.
To coordinate with local authorities and voluntary bodies interested in young people's work.
To stimulate public interest in the work of the BGCs, to recruit and train new helpers and leaders.
To coordinate any literature relating to young people's work and to prepare a paper where required.
To apply for, receive and administer grants and other funding and to raise funds for the furtherance of the aims and
objectives of the organisation.
To take any action which may be deemed necessary or desirable in the interest of the organisation.
To invite affiliation from other youth groups who wish to take advantage of the opportunities that BGC Wales offer.
To maintain a register of the affiliated BGCs.

Select suitable accounting policies and apply them consistently.
Make judgements and estimates that are reasonable and prudent.

The Trustees are also responsible for safeguarding the assets of the charity and for their proper application, and hence for taking reasonable steps for the prevention and detection of fraud.

ACHIEVEMENTS AND PERFORMANCE

From April 2022 to March 2023, the organisation offered and delivered the following national projects/ programmes to its member clubs and young people, including:

Funded by 8 local authorities in Wales, 14 Wellbeing Residential at The Lodge visited by the young people who accessed their local Youth Service.
A Digital Project funded by the Welsh Government (WG) through CWJYS, delivered in partnership with STAND North Wales to the young people with additional needs and disabilities to create a visual story of the detrimental impact of bullying and how youth work can provide positive support.
Supported member clubs to deliver sports sessions in their area through StreetGames funding.

Page 1

BOYS AND GIRLS CLUBS OF WALES

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023

Pizza & Politics sessions that are funded by the WG, supported 450 young people in 20 member clubs to raise their
voice for their local community.
Visits to the Senedd and to the UK Parliament with young people engaged with our Youth Forum.
The extension granted by WCVA for our Active Inclusion project (Cardiff & Vale}, the organisation was able to have supported a further 4 young people with working experience and a further 3 young people undertook work placements through the Kickstart programme.
Continue to support the staff team at New Dragons Club, Speech & Language Club in North Wales, which is part funded by Flintshire County Council.
In partnership with the National Association of Boys and Girls Clubs (NABGC), 52 young people from 6 member clubs attended the WWE Be A Star Rally in Cardiff for an opportunity to meet with WWE superstars who promoted positive methods of social interaction.
The organisation secured funding from National Grid, and an Energy Saving Advice session was delivered to 14
member clubs who received funding towards their energy bills.
Various workshops delivered to the young people across the BGC Wales network, including Wellbeing sessions, Online Bingo, Safer Internet, Science Week, etc.
Towards the end of the year, partnership working continues with Blaenau Gwent Youth Service and Neath Port Talbot Youth Service in providing quality youth work and opportunities that we can offer to the young people within their local communities.

Whereas international projects/ programmes, including those funded by the Erasmus+ which delayed the delivery due to the pandemic and the uncertainty of the COVI D-19 variants.:

Funded by the Erasmus+:
-- Welsh/German Youth Exchange - 37 participants from Germany, North Wales and South Wales at The Lodge in
August 2022.
Safeguarding Our Young People project brought together 28 youth work practitioners from Germany, Croatia, Spain
and Wales in bringing the best practice for safeguarding our young people.

-- Our Voice Our Environment, this project focusing on amplifying the youth voice in politics surrounding the environment. Residential visits and meetings were held at The Lodge.

-- Co-hosted Finland/Latvia/Wales Dance project. 20 young people from the named countries brought together to empower young people through the medium of dance.

BGC Wales supported 2 European volunteers from Germany and Ukraine during the year through the ESC
programme.
Inspiring A Generation Project funded by the WG in celebration of the World Cup in 2022. 32 young people from our football representative teams (U15s) had the opportunity to play a game in Boston, USA on the same day when Wales played against the USA. At home in Wales, 44 member clubs hosted watch parties and football related activities, creating a Welsh footballing legacy in clubs with attendance of 3631 young people.
With the end of the Erasmus+ projects due to Brexit, the organisation is able to continue its international youth work through Wales' new International Learning Exchange Programme (TAITH), funded by the Welsh Government and managed by Cardiff University. The organisation has started to promote Wales as a country to the world and will deliver a series of youth exchanges, system development activities and bring young people from other countries. BGC Wales also acted as a member of the Sector Organising Body for Youth, along with WCIA and CWVYS.

Rugby - 50 young players (U16s and U18s) were selected from 200+ young people from BGC Wales member clubs. Through the winter months, they played high standard rugby games against 5 Academy Teams in England. The two squads won 16 out of 20 games that they played home and away.
Football - 3 Boys teams and 2 Girls teams played against Boys' and Girls' Clubs of Scotland in July-August 2022. The trials for the season 22/23 was delayed due to the two U15s teams that went to the USA for the World Cup Project. The Panel organised and hosted Federation Cup, inter-clubs competition within the BGC Wales network.
Boxing - 150 young people from member clubs entered the BGC Wales Welsh Championships. 37 BGC Wales champion boxers were then entered to the NABGC British Championships competing with others from across England. 4 BGC Wales representative boxers made it to the final of the NABGC Championships that was held in Yorkshire.
Pool - More than 30 young people entered the BGC Wales Pool Inter-Clubs Competition that was hosted by Nantymoel BGC.
Cross Country - 8 young people from Grangetown BGC entered the NABGC Cross Country Competition in Essex, and they brought home with their individual and team medals.

Page 2

BOYS AND GIRLS CLUBS OF WALES

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023

Towards the end of the year, Business Development Manager was appointed for developing a fundraising strategy for the organisation and to provide help and support to BGC Wales' member clubs.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number 1009142

Principal address Pencoed Technology Park Bridgend CF35 5HZ

Trustees

AC Howells A M Borsden -Chairman (from 26.1.23) Miss C S Evans Miss J M Lloyd P N John R J Bennett (resigned 27.6.22)

R Morris T O'Sullivan S Khaireh

R Williams Treasurer R Fussell Vice Chairman

A Morgan

Page 3

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF BOYS AND GIRLS CLUBS OF WALES

Independent examiner's report to the trustees of Boys and Girls Clubs of Wales

I report to the charity trustees on my examination of the accounts of Boys and Girls Clubs of Wales (the Trust) for the year ended 31 March 2023.

Responsibilities and basis of report

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act. 2011 ('the Act').

Independent examiner's statement

I have completed my examination. I confirm that no material 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 Trust as required by Section 130 of the Act; or 2. the accounts do not accord with those records; or

Henry Lloyd Davies The Institute of Chartered Accountants in England and Wales

Bevan Buckland LLP Ground Floor Cardigan House Castle Court Swansea Enterprise Park Swansea SA7 9LA

12 / 09 / 23 Date: ........................................... ..

Page4

BOYS AND GIRLS CLUBS OF WALES

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2023

Unrestricted funds Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 2 16,763 Charitble activities 5 Grants and contracts 5,001 Other trading activities 3 42,502 Investment income 4 443 Other income 1,661 Total 66,370 EXPENDITURE ON Charitable activities 6 Grants and contracts Charitable activities 45,001 Total 45,001 NET INCOME 21,369 Trnsfer beteen funds 14 3,221 Net movement in funds 24,590 RECONCILIATION OF FUNDS Total funds brought frard 52,672 TOTAL FUNDS CARRIED FORWARD 77,262	Restriced funds £ 10,016 579,197 589,213 539,090 539,090 50,123 (3,221) 46,902 438,388 485,290	2023 Total funds £ 26,779 584,198 42,502 443 1,661 655,583 584,091 584,091 71,492 71,492 491,060 562,552	2022 Total funds £ 252,198 558,549 11,159 11 6,160 828,077
			461,612 461,612
			366,465 366,465 124,595 491,060

The notes form part of these financial statements

Page5

BOYS AND GIRLS CLUBS OF WALES

BALANCE SHEET 31 MARCH 2023

FIXED ASSETS Tangible assets CURRENT ASSETS Debtors Cash at bank CREDITORS Amounts falling due within one year NET CURRENT ASSETS Notes 11 12 13 Unrestriced funds £ 519 99,663 7,807 107,470 (30,730) 76,740 TOTAL ASSETS LESS CURRENT LIABILITIES 77,259 NET ASSETS FUNDS Unrestricted funds Restricted funds TOTAL FUNDS 14 77,259	Restricted funds 247,222 238,071 238,071 238,071 485,293 485,293	2023 Total funds £ 247,741 99,663 245,878 345,541 (30,730) 314,811 562,552 562,552 77,259 485,293 562,552 2022 Total funds 250,799 72,963 206,603 279,566 (39,305) 240,261 491,060 491,060 52,672 438,388 491,060

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

AM Borsden - Trustee

The notes form part of these financial statements

Page6

BOYS AND GIRLS CLUBS OF WALES

CASH FLOW STATEMENT FOR THE YEAR ENDED 31 MARCH 2023

Cash flows from operating activities Cash generated from operations Net csh prvided by operating activities Cash fows from investing activities Purchase of tangible fxed assets Interest received Notes Net csh provided by/(used in) investing activities Change in cash and cash equivalent in the reporing period Cash and cash equivalent at the beginning of the rporing period Cash and cash equivalent at the end of the rporing period	2023 £ 38,832 38,832 443 443 39,275 206,603 245,878	2022 £ 329,291 329,291 (250,000) 11 (249,989) 79,302 127,301 206,603

The notes form part of these financial statements

Page 7

BOYS AND GIRLS CLUBS OF WALES

NOTES TO THE CASH FLOW STATEMENT FOR THE YEAR ENDED 31 MARCH 2023

RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERA TING	ACTIVITIES
	2023	2022
	£	£
Net income for the reporing period (as per the Statement of Financial
Activities) Adjustment for:	71,492	366,465
Depreciation charges	3,058	280
Interest receved	(443)	(11)
Decrease in stocks		630
Increase in debtors	(26,700)	(67,396)
(Decrease)/increase in creditors	(8,575)	29,323
Net cash provided by operations	38,832	329,291

ANALYSIS OF CHANGES IN NET FUNDS
	At 1.4.22	Cash flow	At 31.3.23
	£	£	£
Net cash
Cash at bank	206,603	39,275	245,878
	206,603	39,275	245,878
Total	206,603	39,275	245,878

The notes form part of these financial statements

Page8

BOYS AND GIRLS CLUBS OF WALES

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

Income

Expenditure

Tangible fixed assets

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

Long leasehold - Over the term of the lease Fixtures and fittings - 10% on cost

The long term leasehold asset is depreciated over it's useful life of 90 years, from the 04/11/2021- 04/11/2111.

No depreciation is charged in year of acquisition.

Taxation

The charity is exempt from tax on its charitable activities.

Fund accounting

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

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

Pension costs and other post-retirement benefits

Preparation of the accounts on a going concern basis

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.

Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Cash at bank and in hand

Creditors and provisions

continued ...

Page 9

BOYS AND GIRLS CLUBS OF WALES

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023

1. ACCOUNTING POLICIES - continued

Financial instruments

Allocation of support costs

2. DONATIONS AND LEGACIES

3.

4.

5.

Donations Other income OTHER TRADING ACTIVITIES Consultancy Serics Fundraising proceeds Afiliation fees Contributions for the Lodge INVESTMENT INCOME Deposit account interest INCOME FROM CHARITABLE ACTIVITIES Activity Grants Grants and contracts Grants received, included in the above, are as follows: Acive Inclusion 1 (ID 027072) Active Inclusion 1+2 (ID 026874) Creative Rural Vale Erasmus+ OVOE Erasmus+ SOYP Erasmus+ Together In Europe FLW Project Kickstar Meet & Code N.Wales - New Dragons Clubs Raise Your Voice Respect Roots & Borders Street Games Summer of Fun Barr Carried frard	2023 £ 26,779 26,779 2023 £ 3,000 39,502 42,502 2023 £ 443 2023 £ 584,198 2023 £ 39,091 (34) 9,885 14,409 3,405 8,747 5,000 2,507 83,010		2022 £ 251,824 374 252,198 2022 £ 1,865 2,359 495 6,440 11,159 2022 £ 11 2022 £ 558,549 2022 £ 13,615 67,651 16,363 25,972 12,797 9,256 1,911 64,390 420 10,000 13,306 52,500 1,707 2,027 4,060
			295,975

continued ...

Page 10

BOYS AND GIRLS CLUBS OF WALES

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023

5. INCOME FROM CHARITABLE ACTIVITIES • continued

6.

7.

Brought forard Volunteering Wales Voter Registration Suppor Wellbeing Youth Fund Western Power Distribution Pilotlight Project NVYO Welsh Goverment Fund grant Vale of Glamorgan re Duke of Edinburgh Postcode LotterTrust Fund Blaenau Gwent Youth Suppor Fund MSCT Norh Wales NGED - Warm Hubs NPT Youth Investment Projec RSBC Street Games World Cup Summer of Fun Norh Wales Taith (CWYS) Taith P1 22/23 WG World Cup Fund Garfield Weston SVYWO CHARITABLE ACTIVITIES COSTS Charitable activities SUPPORT COSTS Management £ Charitable activities 11,602 ---	2023 £ 83,010 27,650 (11,650) 23,436 30,786 7,000 9,999 80,000 3,021 3,600 10,000 24,490 127,019 78,837 5,000 82,000 584,198 Suppor Direct costs (see Costs note 7) £ £ 562,917 21,174 Goveranc Financ costs £ £ 167 9,405 ---	2022 £ 295,975 15,880 11,000 113,194 10,000 6,500 100,000 6,000
		558,549 Totals £ 584,091
		Totals £ 21,174 ---

8. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2023 nor for the year ended 31 March 2022.

Trustees'expenses

There were no trustees' expenses paid for the year ended 31 March 2023 nor for the year ended 31 March 2022.

9. STAFF COSTS

STAFF COSTS
Wages and salaries Social security costs Other pension costs The average monthly number of employees during the year was as follows: Average Employee No	2023 £ 256,259 15,955 5,597 277,811 2023 17	2022 £ 269,292 12,606 5,695
		287,593 2022 19

Average Employee No

Page 11

continued ...

BOYS AND GIRLS CLUBS OF WALES

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023

9. STAFF COSTS - continued

No employees received emoluments in excess of £60,000.

Management team of the charity is made up of the Chief Executive Officer, totalling £47,585.

10. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

10. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted funds £ INCOME AND ENDOWMENTS FROM Donations and legacies 1,824 Charitable activities Grants and contracts 10,692 Other trading activities 11,159 Investment income 11 Other income 6,160 Total 29,846 EXPENDITURE ON Charitable activities Grants and contracts (1,121) Charitable activities 92,448 Total 91,327 NET INCOME/(EXPENDITURE) (61,481) Trnsfer beteen funds 10,847 Net movement in funds (50,634) RECONCILIATION OF FUNDS Total funds brought frard 103,306 TOTAL FUNDS CARRIED FORWARD 52,672 11. TANGIBLE FIXED ASSETS Long leasehold £ COST At 1 April 2022 and 31 March 2023 250,000 DEPRECIATION At 1 April 2022 Charge for year 2,778 At 31 March 2023 2,778 NET BOOK VALUE At 31 March 2023 247,222 At 31 March 2022 250,000	Restricted funds £ 250,374 547,857 798,231 1,121 369,164 370,285 427,946 (10,847) 417,099 21,289 438,388 Fixtures and fittings £ 44,715 43,916 280 44,196 519 799	Total fnds £ 252,198 558,549 11,159 11 6,160
		828,077 461,612
		461,612 366,465 366,465 124,595 491,060 Totals £ 294,715 43,916 3,058 46,974 247,741 250,799

continued ...

Page 12

BOYS AND GIRLS CLUBS OF WALES

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023

12. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
	2023	2022
	£	£
Trade debtors	99,663
Other debtors		460
Prepayments and accrued income		72,503
	99,663	72,963
	--	--

13. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

	2023	2022
	£	£
Trade creditor	13,782	14,680
Taxation and social security	8,588	4,537
Other creditors	8,360	20,088
	30,730	39,305
	--	--

14. MOVEMENT IN FUNDS

MOVEMENT IN FUNDS
At 1.4.22 £ Unrstricted funds General fund 52,672 The Lodge 52,672 Restricted funds Kickstar 384 Active Inclusion (ID026874) 3,124 Wellbeing Youth Fund 90,551 Street Games N.Wales - New Dragons Clubs 1,727 Erasmus+ OVOE 23,187 Erasmus+ SOYP 10,012 Erasmus+ Together In Europe 6,471 FLW Project Creative Rural Vale Voter Registration Suppor 438 Respect 52,494 Restriced Propery Fund 250,000 Postcode Lottery Trust Fund Blaenau Gwent Youth Suppor Fund MSCT Norh Wales NGED - War Hubs NPT Youth Investment Projec RSBC Summer of Fun Norh Wales Taith (CWYS) Taith P1 22/23 WG World Cup Fund Roots & Borders SVYWO 438,388 TOTAL FUNDS 491,060	Net movement in funds £ 6,381 14,985 21,366 (456) 9,708 (102,186) 108 (6,196) (4,732) (13,813) (4,254) 828 (34) 3,506 (46,656) (2,778) 397 29,717 7,000 501 74,258 2,840 529 10,137 95,133 (2,609) (116) (706) 50,126 71,492	Transfrs beteen funds £ 18,206 (14,985) 3,221 72 (12,832) 11,635 (108) 5,000 3,801 (2,217) (828) 34 (3,944) (5,838) (397) (501) (529) 2,609 116 706 (3,221)	At 31.3.23 £ 77,259
			77,259 531 18,455 247,222 29,717 7,000 74,258 2,840 10,137 95,133 485,293
			562,552

continued ...

Page 13

BOYS AND GIRLS CLUBS OF WALES

NOTES TO THE FINANCIAL STATEMENTS -continued FOR THE YEAR ENDED 31 MARCH 2023

14. MOVEMENT IN FUNDS - continued

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

	Incoming resourcs	Resources expended	Movement in funds
	£	£	£
Unrestricted funds
General fund	26,867	(20,486)	6,381
The Lodge	39,502	(24,517)	14,985
	66,369	(45,003)	21,366
Restricted funds
Kickstar	8,746	(9,202)	(456)
Active Inclusion (ID026874)	39,091	(29,383)	9,708
Wellbeing Youth Fund		(102,186)	(102,186)
Street Games	6,107	(5,999)	108
N.Wales - New Dragons Clubs	5,000	(11,196)	(6,196)
Erasmus+ OVOE		(4,732)	(4,732)
Erasmus+ SOYP	9,885	(23,698)	(13,813)
Erasmus+ Together In Europe	14,408	(18,662)	(4,254)
FLW Project	3,876	(3,048)	828
Creative Rural Vale Voter Registration Suppor	(34) 16,000	(12,494)	(34) 3,506
Respect Restriced Property Fund Postcode Lotter Trust Fu�d Blaenau Gwent Youth Suppor Fund MSCT Norh Wales	23,436 30,786 7,000	(46,656) (2,778) (23,039) (1,069)	(46,656) (2,778) 397 29,717 7,000
NGED - Warm Hubs	9,999	(9,498)	501
NPT Youth Investment Projec	80,000	(5,742)	74,258
RSBC Summer of Fun Norh Wales Taith (CWS)	3,021 10,000 24,490	(181) (9,471) (14,353)	2,840 529 10,137
Taith P1 22/23	127,019	(31,886)	95,133
WG World Cup Fund	87,037	(89,646)	(2,609)
Jubilee Fund	132	(132)
Roots & Borders	1,215	(1,331)	(116)
SVYWO	82,000	(82,706)	(706)
	589,214	(539,088)	50,126
TOTAL FUNDS	655,583	(584,091)	71,492

continued ...

Page 14

BOYS AND GIRLS CLUBS OF WALES

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023

14. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Unrestricted funds General fund Pilotlight Project Loter Covid Fund Moondanc Covid Relief Fund KFC Parent & Family Consulting Restricted funds Kickstar Active Inclusion Active Inclusion (ID026874) Wellbeing Youth Fund Street Games N.Wales - New Dragons Clubs Erasmus+ OVOE Erasmus+ SOYP Erasmus+ Together In Europe Raise Your Voice Voter Registration Suppor Respect Climate Action Boost WCVA - Voluntary Serice Recovery Fund Next Generation Funds Ogmore Vale Heritage Trail Project Restricted Propery Fund TOTAL FUNDS	At 1.4.21 £ 66,803 24,500 3,600 7,458 945 103,306 4,288 9,762 8,000 2,590 2,472 4,000 10,876 (30,399) 9,700 21,289 124,595	Net movement in funds £ (46,136) 5,183 (20,528) (61,481) 12,112 2,337 (6,638) 90,551 233 1,727 23,187 10,012 6,471 (10,093) 438 52,494 (4,885) 250,000 427,946 366,465	Transfrs between funds £ 32,005 (5,183) (3,972) (3,600) (7,458) (945) 10,847 (11,728) (6,625) (8,233) (2,590) 7,621 885 (10,876) 30,399 (9,700) (10,847)	At 31.3.22 £ 52,672 52,672 384 3,124 90,551 1,727 23,187 10,012 6,471 438 52,494 250,000
				438,388
				491,060

continued ...

Page 15

BOYS AND GIRLS CLUBS OF WALES

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023

14. MOVEMENT IN FUNDS - continued

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

Unrestricted funds General fund The Lodge Pilotlight Projec Lottery Covid Fund Restricted funds Kickstar Active Inclusion Active Inclusion (ID026874) Wellbeing Youth Fund Street Games Western Power Fund N.Wales - New Dragons Clubs Erasmus+ OVOE Erasmus+ SOYP Erasmus+ Together In Europe FLW Project Volunteering Wales Meet & Code Creative Rural Vale Raise Your Voice Voter Registration Suppor Respect Climate Action Boost Summer of Fun Barry Roots & Borders NVYO Welsh Government Restricted Propery Fund TOTAL FUNDS	Incoming rsourcs £ 12,788 10,558 6,500 29,846 64,390 13,615 67,651 109,376 2,027 10,000 10,000 25,972 12,797 9,256 1,911 15,880 420 16,363 13,306 11,000 58,500 4,060 1,707 100,000 250,000 798,231 828,077	Resources Movement expended in funds £ £ (58,924) (46,136) (10,558) (1,317) 5,183 (20,528) (20,528) (91,327) (61,481) (52,278) 12,112 (11,278) 2,337 (74,289) (6,638) (18,825) 90,551 (1,794) 233 (10,000) (8,273) 1,727 (2,785) 23,187 (2,785) 10,012 (2,785) 6,471 (1,911) (15,880) (420) (16,363) (23,399) (10,093) (10,562) 438 (6,006) 52,494 (4,885) (4,885) (4,060) (1,707) (100,000) 250,000 (370,285) 427,946 (461,612) 366,465

Page 16

continued ...

BOYS AND GIRLS CLUBS OF WALES

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023

14. MOVEMENT IN FUNDS - continued

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

Unrestricted funds General fund The Lodge Pilotlight Project Lotter Covid Fund Moondance Covid Relief Fund KFC Parent & Family Consulting Restricted funds Kickstar Active Inclusion Active Inclusion (ID026874) Wellbeing Youth Fund Street Games N.Wales - New Dragons Clubs Erasmus+ OVOE Erasmus+ SOYP Erasmus+ Together In Europe FLW Project Creative Rural Vale Raise Your Voice Voter Registration Suppor Respect Climate Action Boost WCVA - Voluntar Serice Recover Fund Next Generation Funds Ogmore Vale Heritage Trail Project Restricted Propery Fund Postcode Lottery Trust Fund Blaenau Gwent Youth Suppor Fund MSCT Norh Wales NGED - War Hubs NPT Youth Investment Project RSBC Summer of Fun Norh Wales Taith (CWYS) Taith P1 22/23 WG World Cup Fund Roots & Borders SVYWO TOTAL FUNDS	At 1.4.21 £ 66,803 24,500 3,600 7,458 945 103,306 4,288 9,762 8,000 2,590 2,472 4,000 10,876 (30,399) 9,700 21,289 124,595	Net movement in funds £ (39,755) 14,985 5,183 (20,528) (40,115) 11,656 2,337 3,070 (11,635) 341 (4,469) 18,455 (3,801) 2,217 828 (34) (10,093) 3,944 5,838 (4,885) 247,222 397 29,717 7,000 501 74,258 2,840 529 10,137 95,133 (2,609) (116) (706) 478,072 437,957	Transfers beteen At funds 31.3.23 £ £ 50,211 77,259 (14,985) (5,183) (3,972) (3,600) (7,458) (945) 14,068 77,259 (11,656) (6,625) (12,832) 11,635 (8,341) 2,410 531 18,455 3,801 (2,217) (828) 34 7,621 (3,944) (5,838) 885 (10,876) 30,399 (9,700) 247,222 (397) 29,717 7,000 (501) 74,258 2,840 (529) 10,137 95,133 2,609 116 706 (14,068) 485,293 562,552

continued ...

Page 17

BOYS AND GIRLS CLUBS OF WALES

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023

14. MOVEMENT IN FUNDS - continued

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

	Incoming	Resources	Movement
	resources	expended	in funds
	£	£	£
Unrestricted funds
General fund	39,655	(79,410)	(39,755)
The Lodge	50,060	(35,075)	14,985
Pilotlight Project	6,500	(1,317)	5,183
Lottery Covid Fund		(20,528)	(20,528)
	96,215	(136,330)	(40,115)
Restricted funds
Kickstar	73,136	(61,480)	11,656
Active Inclusion	13,615	(11,278)	2,337
Active Inclusion (1D026874)	106,742	(103,672)	3,070
Wellbeing Youth Fund	109,376	(121,011)	(11,635)
Street Games	8,134	(7,793)	341
Western Power Fund	10,000	(10,000)
N.Wales - New Dragons Clubs	15,000	(19,469)	(4,469)
Erasmus+ OVOE	25,972	(7,517)	18,455
Erasmus+ SOYP	22,682	(26,483)	(3,801)
Erasmus+ Together In Europe	23,664	(21,447)	2,217
FLW Project	5,787	(4,959)	828
Volunteering Wales	15,880	(15,880)
Meet& Code	420	(420)
Creative Rural Vale	16,329	(16,363)	(34)
Raise Your Voice Voter Registration Suppor	13,306 27,000	(23,399) (23,056)	(10,093) 3,944
Respect	58,500	(52,662)	5,838
Climate Action Boost Summer of Fun Barr	4,060	(4,885) (4,060)	(4,885)
Roots & Borders	1,707	(1,707)
NVYO Welsh Government Restricted Propery Fund Postcode Lotter Trust Fund Blaenau Gwent Youth Suppor Fund MSCT Norh Wales	100,000 250,000 23,436 30,786 7,000	(100,000) (2,778) (23,039) (1,069)	247,222 397 29,717 7,000
NGED - Warm Hubs	9,999	(9,498)	501
NPT Youth Investment Project	80,000	(5,742)	74,258
RSBC Summer of Fun Norh Wales Taith (CWYS)	3,021 10,000 24,490	(181) (9,471) (14,353)	2,840 529 10,137
Taith P1 22/23	127,019	(31,886)	95,133
WG World Cup Fund	87,037	(89,646)	(2,609)
Jubilee Fund	132	(132)
Roots & Borders	1,215	(1,331)	(116)
SVYWO	82,000	(82,706)	(706)
	1,387,445	(909,373)	478,072
TOTAL FUNDS	1,483,660	(1,045,703)	437,957
Description of Funds:

Active Inclusion European employability programme for young people aged 16-24.

Creative Rural Vale

A project to assist new/existing youth clubs in rural areas of Vale of Glamorgan.

Erasmus+ OVOE

Environmental project engaging young people with decision makers.

Page 18

continued ...

BOYS AND GIRLS CLUBS OF WALES

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023

14. MOVEMENT IN FUNDS - continued

Erasmus+ SOYP

A project between four European organisations exchanging best practice in safeguarding our young people.

Erasmus+ Together In Europe

International youth exchange project collaborate with German partner.

FLW Project

Project using informal dance to assist the development of young females.

KickStart

UK Government employability programme for young people.

Respect

An alternative education programme for Year 9 students to re-engage them with their own education through outdoor activities.

Roots and Borders

A training course for educators and facilitators led by Kreisau-lnitiative with topic of migration and borders.

Streetgames

Projects working partnership with Streetgames to support young people with sports.

Summer of Fun - North Wales

A digital project involving young people and staff from STAND NW Youth Zone in North Wales.

Volunteering Wales

A project to encourage young people to volunteer in their local community across Wales.

Voter Registration

A project to engage young people in local elections funded by Welsh Government.

Wellbeing Youth Fund

NVYO Welsh Government Fund

A Welsh Government fund for National Voluntary Youth Organisations to contribute towards organisational costs.

Blaenau Gwent Youth Support Fund

Partnership with Blaenau Gwent Youth Service to deliver BGC Wales wellbeing projects and to offer youth programmes in youth clubs within Blaenau Gwent and the wider BGC Wales network.

Jubilee Fund

A funding for hosting a Queen's Platinum Jubilee party in June 2022.

MSCT (Millennium Stadium Charitable Trust Fund} North Wales

To offer young people in Anglesey, Denbighshire, Flintshire, Conwy and Gwynedd a comprehensive programme of sporting and youth activities.

N.Wales - New Dragons Clubs

A Youth Support Fund received from Flintshire County Council in support the running of New Dragons Youth Club in Mold, North Wales.

NGED - Wann Hubs

Support for 7 clubs in South Wales area with fuel payments including accessing winter fuel discounts and Social Fund schemes and providing energy tariff advice.

NPT Youth Investment Project

Partnership with Neath Port Talbot Youth Service. The funding includes to employ two full time staff to work among with staff at the Youth Service.

RSBC (The Royal Society for Blind Children)

continued ...

Page 19

BOYS AND GIRLS CLUBS OF WALES

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023

14. MOVEMENT IN FUNDS - continued

To assist member clubs in empowering families with skills, knowledge and support mechanisms to fully support their child's development.

Street Games World Cup

To support Ystrad Mynach BGC to deliver sport sessions in their area.

Taith (CWYVS)

BGC Wales was appointed as a member of the Sector Organising Bodies (SOB) to promote the Taith programme across the Youth Sector.

Taith P1 22/23

Providing opportunities for young people, staff and volunteers at Welsh youth organisations.

WG World Cup Fund

WG's World Cup Partner Support fund to celebrate.

Transfers between funds

All Unrestricted Funds have been consolidated into General Funds.

15. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2023.

Page 20

BOYS AND GIRLS CLUBS OF WALES

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2023

INCOME AND ENDOWMENTS Donations and legacies Donations Other income Other trading activities Consultancy Services Fundraising proceeds Afiliation fees Contributions for the Lodge Investment income Deposit account interest Charitable activities Grants Other income Debentures Sold Total incoming rsources EXPENDITURE Charitble activities Wages Social security Pensions Insurance Telephone Adverising Cleaning materials Fees DBS - Staff & Volunteers Employee Costs Equipment hire Fundraising Expenses Ground Maintenance IT Equipment Ofc Equipment Staff Training Subscriptions Travelling Project Costs Rent Rugby Debentures Long leasehold Fixtures and fittings Suppor cost Management Light and heat Carried forard 2023 £ 26,779 26,779 3,000 39,502 42,502 443 584,198 1,661 655,583 256,259 15,955 5,597 4,750 4,863 (347) 45 (891) 345 1,243 587 6,346 275 960 1,191 1,293 247,242 11,956 2,190 2,778 280 562,917 8,909 8,909	2022 £ 251,824 374
	252,198 1,865 2,359 495 6,440
	11,159 11 558,549 6,160 828,077 269,292 12,606 5,695 1,304 3,013 2,916 1,737 1,962 314 1,269 586 665 5,667 8,977 1,327 2,919 5,245 4,030 95,897 12,000 7,615 280 445,316 3,385 3,385

2022
£
251,824
374

252,198
1,865
2,359
495
6,440

This page does not form part of the statutory financial statements

Page 21

BOYS AND GIRLS CLUBS OF WALES

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2023

	2023	2022
	£	£
Management Brought forard Postage and stationer	8,909 1,076	3,385 5,097
Sundries	1,617	2,052
	11,602	10,534
Finance
Bank charges	167	30
Governance costs
AC9untancy Fees	9,405	5,732
Total resources expended	584,091	461,612
Net Income	71,492	366,465

This page does not form part of the statutory financial statements

Page 22

Letter of representation

12[th] September 2023

Dear Sirs

This representation letter is provided in connection with your audit of the financial statements of the charity for the year ended 31[st] March 2023 for the purpose of expressing an opinion as to whether the financial statements are presented fairly, in all material aspects, (or give a true and fair view) in accordance with Charities Act 2011 and FRS 102 Charity SORP.

We confirm that the following representations are made on the basis of enquiries of the trustees, management and staff with relevant knowledge and experience (and, where appropriate, of inspection of supporting documentation) sufficient to satisfy ourselves that we can properly make each of the following representations to you:

We have fulfilled our responsibilities as trustees / directors under the Charities Act 2011 for preparing financial statements, in accordance with the applicable financial reporting framework FRS 102 Charity SORP.

We confirm that in our opinion the financial statements give a true and fair view and in particular that where any additional information must be disclosed in order to give a true and fair view that information has in fact been disclosed. We confirm that the selection and application of the accounting policies used in the preparation of the financial statements are appropriate, and we approve these accounts for the year ended 31[st] March 2023.

We confirm that all accounting records have been made available to you for the purpose of your audit, in accordance with your terms of engagement, and that all the transactions undertaken by the charity have been properly reflected and recorded in the accounting records. All other records and related information, including minutes of all management, trustees’ and members’ meetings, have been made available to you. We have given you unrestricted access to persons within the charity in order to obtain audit evidence and have provided any additional information that you have requested for the purposes of your audit.
We confirm the charity has satisfactory title to all assets and there are no liens or encumbrances on the assets, except for those disclosed in the financial statements.
We confirm that the methods, significant assumptions and data used by us in making accounting estimates, and the related disclosures, are appropriate to achieve recognition, measurement or disclosure that is in accordance with the applicable financial reporting framework.
We confirm that we have no plans or intentions that may materially alter the carrying value and, where relevant, the fair value measurements or classification of assets and liabilities reflected in the financial statements.
We confirm that the charity has no liabilities or contingent liabilities other than those disclosed in the financial statements.
We confirm that all known actual or possible litigation and claims whose effects should be considered when preparing the financial statements have been disclosed to you and accounted for and disclosed in accordance with the applicable financial reporting framework.
We confirm that there have been no events since the balance sheet date which require disclosing or which would materially affect the amounts in the financial statements, other than those already disclosed or included in the financial statements.
We confirm that the related party relationships and transactions set out below are a complete list of such relationships and transactions and that we are not aware of any further related parties or transactions.

transactions.
Party	Relationship	Nature of transaction
Alan Howells	Trustee	Expenses paid

We confirm that all related party relationships and transactions have been accounted for and disclosed in accordance with the applicable financial reporting framework.
We confirm that the charity neither had, at any time during the year, any arrangement, transaction or agreement to provide credit facilities (including advances and credits granted by the charity) for trustees, nor provided guarantees of any kind on behalf of the trustees.
We confirm that the charity has not contracted for any capital expenditure other than as disclosed in the financial statements.
We confirm that the charity has complied with all aspects of contractual agreements that could have a material effect on the financial statements in the event of non-compliance.
We confirm that we are not aware of any possible or actual instance of non-compliance with those laws and regulations which provide a legal framework within which the charity conducts its activities, and which are central to the charity’s ability to conduct its activities.
We acknowledge our responsibility for the design, implementation and maintenance of internal controls to prevent and detect fraud. We confirm that we have disclosed to you the results of our risk assessment of the risk of fraud in the organisation.

There have been no deficiencies in internal control of which we are aware.

We confirm that there have been no actual or suspected instances of fraud involving trustees, management or employees who have a significant role in internal control or that could have a material effect on the financial statements. We also confirm that we are not aware of any allegations of fraud by trustees, former trustees, analysts, employees, former employees, regulators or others.
We confirm that, in our opinion, the charity’s financial statements should be prepared on the going concern basis on the grounds that current and future sources of funding or support will be more than adequate for the charity’s needs. In reaching this conclusion, we have taken into account all relevant matters of which we are aware and have considered a period of at least one year from the date on which the financial statements will be approved.
We confirm that we are not aware of any matters of material significance that should be reported to regulators including the Charity Commission.
We confirm that all grants, donations and other income, including those subject to special terms or conditions or received for restricted purposes, have been notified to you. There have been no breaches of terms or conditions during the period regarding the application of such income.
We confirm the following specific representations made to you during the course of your examination relating to:
The accounts are an accurate reflection of the expenditure of the funds. Funds displayed as fully spent during the financial year are correct and those whom small balances remain have been transferred to the general fund with prior approval and authorisation from the fund provider. Confirmation has been obtained for these transferred funds to be spent on other purposes.
The is no requirement for statutory audit imposed by grant providers.
We are not aware of any potential claw backs for any income or grants received.
We believe that the land at Lon Las has no value as yet and no contract has been signed for sale of this.
No assets were donated to the charity in the year to 31 March 2023 that have not been recognised in the accounts.
Paul Wills was paid expenses of £12,102.12 during the year to 31 March 2023. This relates to travel and accommodation expenses incurred for the World Cup fund.
1. We acknowledge our legal responsibilities regarding disclosure of information to you as auditors and confirm that:
so far as each trustee is aware, there is no relevant audit information of which you as auditors are unaware; and each trustee has taken all the steps that they ought to have taken as a trustee to make themselves aware of any relevant audit information and to establish that you are aware of that information.

Yours faithfully,

...............................................................

Signed on behalf of the board of trustees

Trustee...............................................................

Date..................................................................