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2021-03-31-accounts

Contents Page No
Legal and Administrative
Details
Board Report 2 —14
Statement of Corporate Governance and Internal Controls 15
Independent Auditor's Report 16- 18
Statement of Comprehensive
Income
and Retained Earnings 19
Statement of Financial Position 2II
Statement of Cash Flows 21
Notes to the Financial Statements 22-31

In Communi In Communi Service Service Positive Outcomes
Inde ndent Livin Service
Families and Coinmunity Work Our Families and Communities Work has been facilitated through several
different delivery services throughout the pandemic
~ 26 food parcels weekly for 6weeks
~ 52 half tenn packages
~ 100hot water bottles
~ Christmas
hampers
~ 52 food vouchers
~ 52 toy deliveries
~ 18nappies and baby milk
~ 42 houses easter eggs

Housing
and Support
Housing
and Support
Housing
and Support
Housing
and Support
Number of Number of Positive Outcomes Positive Outcomes
Scrvicc Scrvicc Users Service Users
that moved in, that moved out
in the last in the last
annum annum
Gresty Road: Generic 76 84 79%moved out in a positive and planned way
and Foyer Service 37%moved into their own accoinmodation, either into private or
social housing
on a secure tenancy.
~ 7 residents going into volunteering
~ 2l residents went into employment
~ 9residents went into formal education
Emergency 19 20 95%moved out in a positive way
Acconimodation for
t6/t7-year-olds, HRS
16+scrvice
commissioned by
Children's Social Care

YMCA Crewe YMCA St Helens
2019-20 2020-2021 2021-22 2020-2021
Actual Tar et Actual Tsr et
Re-!nvcstinent 0,1% 0,0% I 2% P.P% 2.4%
Ncw Supply delivered - social housing P.P% P.P% 0.0% 2.9% 0.0%
Nmv Supply delivered -non-social housing 0.0% 0,0% P P% P,P% 0.0%
Gearing -11.2% -125% -11.7% -16.3% 11.2%
EBITDA-MRI Interest Cover 3,105,3% 276.0% 2,030.2% I 468.2% 1866.7%
Headline
social housing
cost per unit $13,363 88,701 89,065 88,701 810,522
Operating
margin (social housing
units) 15.5% 8.3% 14.7% 146% 12.9%
Operating
margin (overall)
I I 6% -2.8% 6.9% 4.5% 9.2%
Rctum ofcapital employed (ROCE) 4.3% -0.6% 1.9% 1,2% 2,0%

0
ratin
Su
lus f 112 167
Share of0 cretin Su lus in Joint Ventures ofAssociates
Dlaided by
Total Assets Less Current Liabilities J 5,933,823
RPCE % 19%

Notes 2021 2020
Turnover 1,623,872 2,191,6&3
Operating expenditure ~I9
I
Operating surplus 112,167 254,032
Interest payable
and financing
costs 8
35
~94
Total surplus for the year and total comprchcnsivc 103,732 244,378
income
Rctaincd earnings at the start ofthe year 869896 62255 8
Rctaincd earnings at the end ofthe year
2021 2020
g
Net
cash
generated
from
operating
activities (see
note below) 184&756 297,829
Cash flow I'rom investing activities
Purchase oftangible
fixed
assets ~2
(141,798) (37,242)
Cash flow from flnancing activities
Interest paid
Repayment ofborrowings
(3,125)
~322
(3,882)
~5619
(9,447) (9,501)
Net change
in cash and cash equivalents
33)511 251,086
Cash and cash equivalents at beginning oftbe year ~688798 4~37712
Cash and cash equivalents at end oftbe year
Cash flow from operating activities 2021 2020
8 8
Surplus for the year
Adjustments
for non-cash
items: 103,732 244,378
Depreciation
ofhousing
properties
Depreciation ofother fixed assets
Amortisation
ofGovernment
grants
(Increase) in trade and other debtors
Increase
in trade and other creditors
Adjustment
for Investing or flnanclng
activities: 161,969
4530$ (139,664)
23,813
(18,787)
155,620
34,983
(139,664)
(12,231)
5,0&9
Interest payable ~64

2021 2020
Turnover
and
Notes Turnover Operating
Expenditure
Surplus/
(Deficit)f
Turnover Operating
Expenditure
Surplus/
(Deficit)
8
expenditure
from lettlngs
Special needs
accommodation
3 1,026,341 (875,635) 150,706 1,650,070 (1,393,774) 256,296
Other turnover
and
expenditure
CIRS Income
Other incoine
54,781
~750
~3872
(69,977)
~5660
~05
(15,196)
L22)
)32J62
~53
~2
543 87
~
~254
3.
Turnover
from
Icttlngs
2021 2020
Rents receivable
net ofvoids
Amortisation
ofgovernment
grants
Supporting
People Contract Income
1,026,341
139,664
1,154,622
139,664
~355 78
~165 7
Rent losses from voids 3 55 522
4.
Interest payable
and similar charges
2021 2020
On bank loans payable
ivholly
or
partly
in morc than five years
by
instalments
Umvinding
ofYMCA pension
3,125 3,882
liability
discount
5 310 5 772

5, Stafl'
2021 2020
Number Number
The average number of persons employed during the year
including
the Chief
Executive Officer expressed in lbll time
equivalents
was (based
on a40 hour week):
2021 2020
Staff costs for thc above
Wages and salaries 697,802 1,046,991
Social security costs 54,900 84,497
Other pension costs 14537 21 083
67239
No full time equivalent staff were paid remuneration ofover X60,000.
6. Directors' emoluments and key management personnel
2021 2020
Total key management personnel remuneration f.
Einoluments 57,346 53,447
Employer's
pension
contributions 1,504 1,403
Employers
national
insurance
contributions
~507 5 264
60 135
The emoluments
paid to
the highest paid Director (Chief
Ex«cutive)
(excluding pension
contributions)
%336 ~53

No emoluments
were p
aid during
the year to any member ofthe B
during
the year to any member ofthe B
oard ofTrus tees (2020:XNi l).
The Board ofTrustees did not receive any expenses to reimburse for travelling costs incurred on behalf of
thc Association (2020: KNII).
Surplus
on ordinary
activities
Surplus
on ordinaty
activities
is stated ager charging/(crediting):
2021 2020
g
Auditors
remuneration
(excluding VAT) 8,600 6,200
Operating
lease charges
14,475 52,824
Depreciation
ofhousing
properties 161,969 155,620
Depreciation ofother fixed assets 45,208 34,983
Amortisation
ofgovernment
grants

Hostel
Housing
Properties
Computer
Equipment
Fixtures
and Fittings
Motor
Vehicles
Gym
Equipment
Total
fixed
assets
Cost
At
1 April 2020
Additions
7,077,942
65 916
212,506
35 973
439,725
28 865
27,388
11044
43,824 7,801,385
141 798
At 31March 2021
Depreciation
At
1 April 2020
1,616,636 186,641 378,928 24,246 28,676 2,235,127
Charge for year 161969 15459 22416 3 546 3.787 207 177
At 31 March 2021
Net book value
At 31 March 2021
At 31 March 2020 ~~30 ~62
Housing propeities comprises:
Freehold
land and buildings
10. Debtors
2021 2020
Rent arrears 97,482 107,763
Provision for bad debts ~37380 ~49 197
Net rent arrears 60,102 58,566
Prepayments
and accrued income
12388 37737
11. Creditors:
Amounts
falling due within one year.
2021 2020
Bank loan 6,814 6,211
Trade creditors
Rents in advance
Social security and
other taxes 9,056
1,746
18,553
9,662
1,547
25,574
Accruals
and deferred income
157,270 194,156
Pension agi'cement
plan (note 13)
Defeired capital grant (note 14)
28,752
139664
27,581
139664

Creditors:
Amounts
falling
due aRer more than one year:
2021 2020
E
Bank loan
Pension agreement
plan (note 13)
Deferred capital grant (note 14)
66.334
179,130
~471
731
i 73,259
149,414
~854 9

Notes to thc Financial Statements
For the Year Ended 31 March 2021
14. Dcfcrrcd capital grant
2021 7020
As at
I April
Released to income
in the year
4,994,059 5,133,723
9
As at 31 March 395
2021 2020f
Due within
one year
Due within
two to five years
Due in over live years
139,664
558,656
4~65
139,664
558,656
~4295739
15. Reserves

The Association
holds oNce equipment
under non-cancellable
operating
Association
had commitments
oftotal future minimum
lease payments
as
The Association
holds oNce equipment
under non-cancellable
operating
Association
had commitments
oftotal future minimum
lease payments
as
The Association
holds oNce equipment
under non-cancellable
operating
Association
had commitments
oftotal future minimum
lease payments
as
The Association
holds oNce equipment
under non-cancellable
operating
Association
had commitments
oftotal future minimum
lease payments
as
The Association
holds oNce equipment
under non-cancellable
operating
Association
had commitments
oftotal future minimum
lease payments
as
The Association
holds oNce equipment
under non-cancellable
operating
Association
had commitments
oftotal future minimum
lease payments
as
The Association
holds oNce equipment
under non-cancellable
operating
Association
had commitments
oftotal future minimum
lease payments
as
leases. At the end ol' the year the
follows:-
leases. At the end ol' the year the
follows:-
2021f 2020
Expiring;
Not later than one year 5,955 52,824
Later than one year and not later than five years ~1500
18, Units/Bedspaces
2021 2020
Number Number
Under management at cnd ofthc year
Supported
hostel accommodation
19. Grant and llnancial assistance
Tho total accumulated government grant and financial assistance received at 31 March:
2021 2020
f, f.
Held as deferred grant
Recognised as income
Recognised
as Income
—housing
in Statement
in Statement
ofComprehensive
ofComprehensive
income —housing
Income —other
4,854,395
1,240,164
~25
5
4,994,059
1,100,500
~561
~6120

Analysis ofchanges ln net debt
At I Other At 31
April Cash non-cash March
2020 llows changes ', 2021
Cash at bank 688,798 33,511 722,309
Loans Due in One Year (6,211) (603) (6,814)
LoansDueARerOne Year (73,259) 6,814 (66,334)
609,328 256,705 609,328