**REGISTERED CHARITY NUMBER: 1036854** ## **Report of the Trustees and** ## **Unaudited Financial Statements for the Year Ended 30 September 2021** ## **for** **RAINHAM ORGANISERS FOR YOUTH ACTIVITY LEADERS** Jan Watkinson & Co. 14 Broadway Rainham Essex RM13 9YW **RAINHAM ORGANISERS FOR YOUTH ACTIVITY LEADERS** **Contents of the Financial Statements for the Year Ended 30 September 2021** **----- Start of picture text -----**
Page
Report of the Trustees 1 to 2
Independent Examiner's Report 3
Statement of Financial Activities 4
Balance Sheet 5
Notes to the Financial Statements 6 to 13
**----- End of picture text -----**
**RAINHAM ORGANISERS FOR YOUTH ACTIVITY LEADERS** **for the Year Ended 30 September 2021** ## **Report of the Trustees** The trustees present their report with the financial statements of the charity for the year ended 30 September 2021. 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). ## **OBJECTIVES AND ACTIVITIES** ## **Objectives and aims** The charity's objective, set out in the constitution, is to provide for the benefit of children and young adults in the Rainham parish of the London Borough of Havering through recreational activities and facilities, indoor and out, that develop physical, mental and spiritual capacities, encouraging and supporting growth as the youths mature as individuals and responsible members of society, thereby improving their conditions of life. ## **Significant activities** With the use of the "ROYALS" building let by the local council, the charity, which has come to be known as "ROYALS" is able to provide a base for young people in the Rainham area and its maintenance of the halls to a high standard have enabled it to make significant earnings from local clubs etc. which have/will be reserved for future maintenance and further improved achievement of its aims. ## **Public benefit** The provision of the halls for rental to local community clubs etc and the running of the youth centre within further the charity's purposes for the public benefit. The trustees have had regard to the Charities Commission guidance on public benefit. ## **Volunteers** One of the trustees devotes many hours to assisting with the running of the youth centre and trips for the children and is therefore permitted to reclaim travel costs towards out of pocket expenses. ## **ACHIEVEMENT AND PERFORMANCE** ## **Charitable activities** The trustees are pleased that the charity's work during the year provided a base for various activities to be provided for young people in the Rainham area. Furthermore, the generation of funds from letting intermittently unused portions of the hall to local groups enabled trips to be provided on a subsidised basis to young people. Funding was secured in this year to provide activities and trips for young people during the summer holidays which was great success. It was requested that this be repeated by the local government due to the positive feedback received. ## **Fundraising activities** Fundraising activities were reduce this year with the pandemic restrictions, but were previously raised through means of a sponsored bike ride and local fayre. ## **Internal and external factors** Charitable activities gradually recommenced following closures caused by the Covid pandemic, although extra cleanliness and security measures were improved during the time the centre was closed. ## **FINANCIAL REVIEW** ## **Financial position** At the end of the financial period, the charity had a net balance sheet value of £87,931, an increase of £21,167, all being unrestricted funds. Covid support grants received amounted to £35,319. ## **Reserves policy** Funds are held in reserve to enable the upkeep of the halls which have been maintained to high standard. Until the new lease is secured, extra projects have been put on hold without further specific funding. Page 1 **RAINHAM ORGANISERS FOR YOUTH ACTIVITY LEADERS** ## **Report of the Trustees** ## **for the Year Ended 30 September 2021** ## **FINANCIAL REVIEW** ## **Going concern** The present lease is still under negotiation for renewal and future success on plans will hinge on a successful renegotiation of the lease at subsidised values in keeping with the benefit provided to the community. Due to a breakdown in trustee relationships this has, as yet, failed to be agreed. One trustee became the prime contact of a new faith charity after the end of the financial year, with objects that include providing a premises for community use which may conflict with the aims of the ROYALS in renewing the lease. ## **FUTURE PLANS** The charity is focussed on extending the range of activities provided for young people. Trustees are working on avenues to maintain and if possible increase levels of finance to facilitate future investment in facilities available to encourage youth membership. ## **STRUCTURE, GOVERNANCE AND MANAGEMENT** ## **Governing document** The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity. ## **Recruitment and appointment of new trustees** New trustees are recruited from the general public that will be of benefit to the charity and the charities aims in accordance with the governing document. ## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number** 1036854 ## **Principal address** Royals Youth Centre Viking Way Rainham Essex RM13 9YG ## **Trustees** Teresa Goulding (Chairperson) Samantha Ann Sheen (Secretary) Kevin Kearns (Treasurer) (resigned 31.3.22) Christy Fagade Kola Bursary ## **Independent Examiner** Jan Watkinson & Co. 14 Broadway Rainham Essex RM13 9YW Approved by order of the board of trustees on 16 July 2022 and signed on its behalf by: Samantha Ann Sheen - Trustee Page 2 **Independent Examiner's Report to the Trustees of Rainham Organisers for Youth Activity Leaders** ## **Independent examiner's report to the trustees of Rainham Organisers for Youth Activity Leaders** I report to the charity trustees on my examination of the accounts of Rainham Organisers for Youth Activity Leaders (the Trust) for the year ended 30 September 2021. ## **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** 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. Mrs Janet A Watkinson Jan Watkinson & Co. 14 Broadway Rainham Essex RM13 9YW 19 July 2022 Page 3 **RAINHAM ORGANISERS FOR YOUTH ACTIVITY LEADERS** ## **Statement of Financial Activities** ## **for the Year Ended 30 September 2021** |Unrestricted
fund
Notes
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
2
**44,335**
**Charitable activities**
Provision of youth club and activities
**1,685**
Other trading activities
3
**74,691**
Investment income
4
**231**
**Total**
**120,942**
**EXPENDITURE ON**
Raising funds
**-**
**Charitable activities**
Provision of youth club and activities
**9,333**
Premises rental and hire
**89,464**
Governance costs
**978**
**Total**
**99,775**
**NET INCOME/(EXPENDITURE)**
**21,167**
**RECONCILIATION OF FUNDS**
**Total funds brought forward**
**66,764**
**TOTAL FUNDS CARRIED FORWARD**
**87,931**|Restricted
funds
£
**1,000**
**-**
**-**
**-**
**1,000**
**-**
**1,000**
**-**
**-**
**1,000**
**-**
**-**
**-**|**30.9.21**
**Total**
**funds**
**£**
**45,335**
**1,685**
**74,691**
**231**
**121,942**
**-**
**10,333**
**89,464**
**978**
**100,775**
**21,167**
**66,764**
**87,931**|30.9.20
Total
funds
£
36,819
1,436
62,590
6
100,851
531
8,709
85,983
19,303
114,526
(13,675)
80,439
66,764| |---|---|---|---| The notes form part of these financial statements Page 4 **RAINHAM ORGANISERS FOR YOUTH ACTIVITY LEADERS** ## **Balance Sheet** ## **30 September 2021** |||||**30.9.21**|30.9.20| |---|---|---|---|---|---| |||Unrestricted|Restricted|**Total**|Total| |||fund|funds|**funds**|funds| ||Notes|£|£|**£**|£| |**FIXED ASSETS**|||||| |Tangible assets|9|**6,292**|**-**|**6,292**|6,967| |**CURRENT ASSETS**|||||| |Debtors|10|**7,448**|**-**|**7,448**|7,786| |Cash at bank and in hand||**76,564**|**-**|**76,564**|56,574| |||**84,012**|**-**|**84,012**|64,360| |**CREDITORS**|||||| |Amounts falling due within one year|11|**(2,373)**|**-**|**(2,373)**|(4,563)| |**NET CURRENT ASSETS**||**81,639**|**-**|**81,639**|59,797| |**TOTAL ASSETS LESS CURRENT**|||||| |**LIABILITIES**||**87,931**|**-**|**87,931**|66,764| |**NET ASSETS**||**87,931**|**-**|**87,931**|66,764| |**FUNDS**|12||||| |Unrestricted funds:|||||| |General fund||||**87,931**|66,764| |**TOTAL FUNDS**||||**87,931**|66,764| The financial statements were approved by the Board of Trustees and authorised for issue on 16 July 2022 and were signed on its behalf by: Teresa Goulding - Trustee The notes form part of these financial statements Page 5 **RAINHAM ORGANISERS FOR YOUTH ACTIVITY LEADERS** **Notes to the Financial Statements for the Year Ended 30 September 2021** ## **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. Voluntary income is received by way of grants, donations and gifts and is included in full in the statement of financial activities when receivable. Grants, where entitlement is not conditional on the delivery of a specific performance by the charity, are recognised when the charity becomes unconditionally entitled to the grant and are recognised in full in the statement of financial activities in the year in which they are receivable.. Donated services and facilities are included a the value to the charity where this can quantified. The value of services provided by volunteers has not been included. Gifts donated for resale are included as incoming resources within activities for generating funds when they are sold. Income from the charity shop is included in the year in which it is receivable. Income from investments is included in the year in which it is receivable. ## **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. Expenditure includes any VAT which cannot be fully recovered. Costs of generating funds comprise the costs associated with attracting voluntary income and the costs of trading for fundraising purposes including the charity's shop. Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them. Fundraising costs are those incurred in seeking voluntary contributions and do not include the costs of disseminating information in support of charitable activities. Support costs are those costs incurred directly in support of the objects of the charity and include project management. Page 6 continued... **RAINHAM ORGANISERS FOR YOUTH ACTIVITY LEADERS** **Notes to the Financial Statements - continued for the Year Ended 30 September 2021** ## **1. ACCOUNTING POLICIES - continued** ## **Tangible fixed assets** Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Fixtures, fittings & equipment - 20% on reducing balance ## **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. ## **Hire purchase and leasing commitments** Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease. ## **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. ## **Going concern** The present lease is still under negotiation for renewal and future success on plans will hinge on a successful renegotiation of the lease at subsidised values in keeping with the benefit provided to the community. Due to a breakdown in trustee relationships this has, as yet, failed to be agreed. One trustee became the prime contact of a new faith charity after the end of the financial year, with objects that include providing a premises for community use which may conflict with the aims of the ROYALS in renewing the lease. ## **2. DONATIONS AND LEGACIES** |**DONATIONS AND LEGACIES**||| |---|---|---| ||**30.9.21**|30.9.20| ||**£**|£| |Donations|**1,211**|4,190| |Grants|**44,124**|32,283| |Subscriptions|**-**|346| ||**45,335**|36,819| continued... Page 7 **RAINHAM ORGANISERS FOR YOUTH ACTIVITY LEADERS** **Notes to the Financial Statements - continued for the Year Ended 30 September 2021** ## **2. DONATIONS AND LEGACIES - continued** Grants received, included in the above, are as follows: ||||**30.9.21**|30.9.20| |---|---|---|---|---| ||||**£**|£| ||Local government||**27,913**|32,283| ||Furlough wages grant - government||**7,406**|-| ||Summer holiday grant||**8,805**|-| ||||**44,124**|32,283| |**3.**|**OTHER TRADING ACTIVITIES**|||| ||||**30.9.21**|30.9.20| ||||**£**|£| ||Fundraising events||**-**|250| ||Shop income||**-**|435| ||Hall hire and office rental||**74,691**|61,905| ||||**74,691**|62,590| |**4.**|**INVESTMENT INCOME**|||| ||||**30.9.21**|30.9.20| ||||**£**|£| ||Deposit account interest||**-**|6| ||Other interest receivable||**231**|-| ||||**231**|6| |**5.**|**SUPPORT COSTS**|||| ||||Governance|| |||Management|costs|Totals| |||£|£|£| ||Provision of youth club and activities|**244**|**-**|**244**| ||Premises rental and hire|**88,504**|**960**|**89,464**| ||Governance costs|**798**|**180**|**978**| |||**89,546**|**1,140**|**90,686**| continued... Page 8 **RAINHAM ORGANISERS FOR YOUTH ACTIVITY LEADERS** **Notes to the Financial Statements - continued for the Year Ended 30 September 2021** ## **5. SUPPORT COSTS - continued** Support costs, included in the above, are as follows: |Wages
Pensions
Rent payable
Rates and water
Insurance and licences
Light and heat
Telephone
Advertising
Professional - other
Repairs & maintenance
Establishment - cleaning
Office expenses - other
costs
Sundry other costs
Depreciation of tangible and
heritage assets
Accountancy - independent
examiner
Legal fees|**30.9.21**
Provision
of youth
Premises
club and
rental
Governance
Total
activities
and hire
costs
activities
£
£
£
**£**
**-**
**46,728**
**-**
**46,728**
**-**
**1,136**
**-**
**1,136**
**-**
**2,905**
**-**
**2,905**
**-**
**702**
**-**
**702**
**-**
**5,963**
**-**
**5,963**
**-**
**3,549**
**-**
**3,549**
**-**
**1,493**
**-**
**1,493**
**-**
**-**
**-**
**-**
**-**
**674**
**798**
**1,472**
**-**
**14,053**
**-**
**14,053**
**-**
**8,947**
**-**
**8,947**
**-**
**342**
**-**
**342**
**-**
**683**
**-**
**683**
**244**
**1,329**
**-**
**1,573**
**-**
**960**
**-**
**960**
**-**
**-**
**180**
**180**
**244**
**89,464**
**978**
**90,686**|30.9.20
Total
activities
£
**46,557**
**285**
**4,841**
**545**
**2,040**
**4,210**
**1,322**
**228**
**1,403**
**16,334**
**5,688**
**746**
**347**
**1,742**
**978**
**18,325**| |---|---|---| |||**105,591**| ## **6. TRUSTEES' REMUNERATION AND BENEFITS** There were no trustees' remuneration for the year ended 30 September 2021, nor for the year ended 30 September 2020. However, S Sheen runs a small weekly toddler group at the ROYALS for which rental is waved due to the significant contribution in time to the running of the ROYALS and work with children attending events organised by the ROYALS. The annual cost of use of the halls to any other children's group would be £2,850. As detailed in note 13, the equivalent amount of unremunerated hours donated to the charity by S Sheen far exceeds the rental waved. continued... Page 9 **RAINHAM ORGANISERS FOR YOUTH ACTIVITY LEADERS** **Notes to the Financial Statements - continued for the Year Ended 30 September 2021** ## **6. TRUSTEES' REMUNERATION AND BENEFITS - continued** ## **Trustees' expenses** Travel expenses were reimbursed to one trustee totalling £485 over the year. (2020: £594) ## **7. STAFF COSTS** |**STAFF COSTS**||| |---|---|---| |Wages and salaries
Other pension costs
The average monthly number of employees during the year was as follows:

Office management and support
Youth and project workers|**30.9.21**

**£**
**49,983**
**1,136**
**51,119**
**30.9.21**

**3**
**1**
**4**|30.9.20
£
49,587
285| |||49,872| |||30.9.20
3
1
4| No employees received emoluments in excess of £60,000. ## **8. ACCOUNTANT/INDEPENDENT EXAMINERS COSTS** Costs for assistance with the preparation and examination of accounts from books and records totalled £960 (2020: £978). Further costs paid for payroll services since April 2020 amounted to £720 (2020:£396). ## **9. TANGIBLE FIXED ASSETS** |**TANGIBLE FIXED ASSETS**|| |---|---| ||Fixtures,| ||fittings| ||& equipment| ||£| |**COST**|| |At 1 October 2020|**20,409**| |Additions|**898**| |At 30 September 2021|**21,307**| |**DEPRECIATION**|| |At 1 October 2020|**13,442**| |Charge for year|**1,573**| |At 30 September 2021|**15,015**| |**NET BOOK VALUE**|| |At 30 September 2021|**6,292**| |At 30 September 2020|6,967| continued... Page 10 **RAINHAM ORGANISERS FOR YOUTH ACTIVITY LEADERS** ## **Notes to the Financial Statements - continued for the Year Ended 30 September 2021** ## **10. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR** |Trade debtors
Other debtors
Taxation and social security
Prepayments
**11.**
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Trade creditors
Other creditors
**12.**
**MOVEMENT IN FUNDS**
At
1.10.20
£
**Unrestricted funds**
General fund
**66,764**
**TOTAL FUNDS**
**66,764**
Net movement in funds, included in the above are as follows:
Incoming
resources
£
**Unrestricted funds**
General fund
**120,942**
**Restricted funds**
Youth club activity fund
**1,000**
**TOTAL FUNDS**
**121,942**|**30.9.21**
30.9.20
**£**
£
**1,474**
248
**-**
600
**2,371**
4,269
**3,603**
2,669
**7,448**
7,786
**30.9.21**
30.9.20
**£**
£
**385**
1,417
**1,988**
3,146
**2,373**
4,563
Net
movement
At
in funds
30.9.21
£
£
**21,167**
**87,931**
**21,167**
**87,931**
Resources
Movement
expended
in funds
£
£
**(99,775)**
**21,167**
**(1,000)**
**-**
**(100,775)**
**21,167**| |---|---| continued... Page 11 **RAINHAM ORGANISERS FOR YOUTH ACTIVITY LEADERS** **Notes to the Financial Statements - continued for the Year Ended 30 September 2021** ## **12. MOVEMENT IN FUNDS - continued** **Comparatives for movement in funds** |At
1.10.19
£
**Unrestricted funds**
General fund
80,439
**TOTAL FUNDS**
80,439
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
£
**Unrestricted funds**
General fund
96,851
**Restricted funds**
Repair fund
3,000
Youth club activity fund
1,000
4,000
**TOTAL FUNDS**
100,851|Net
movement
At
in funds
30.9.20
£
£
(13,675)
66,764
(13,675)
66,764
Resources
Movement
expended
in funds
£
£
(110,526)
(13,675)
(3,000)
-
(1,000)
-
(4,000)
-
(114,526)
(13,675)|Net
movement
At
in funds
30.9.20
£
£
(13,675)
66,764
(13,675)
66,764
Resources
Movement
expended
in funds
£
£
(110,526)
(13,675)
(3,000)
-
(1,000)
-
(4,000)
-
(114,526)
(13,675)| |---|---|---| |||-| |||(13,675)| A current year 12 months and prior year 12 months combined position is as follows: |**Unrestricted funds**
General fund
**TOTAL FUNDS**|Net
At
movement
At
1.10.19
in funds
30.9.21
£
£
£
80,439
7,492
87,931
80,439
7,492
87,931|Net
At
movement
At
1.10.19
in funds
30.9.21
£
£
£
80,439
7,492
87,931
80,439
7,492
87,931| |---|---|---| |||87,931| continued... Page 12 **RAINHAM ORGANISERS FOR YOUTH ACTIVITY LEADERS** **Notes to the Financial Statements - continued for the Year Ended 30 September 2021** ## **12. 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: |**Unrestricted funds**
General fund
**Restricted funds**
Repair fund
Youth club activity fund
**TOTAL FUNDS**|Incoming
resources
£
217,793
3,000
2,000
5,000
222,793|Resources
Movement
expended
in funds
£
£
(210,301)
7,492
(3,000)
-
(2,000)
-
(5,000)
-
(215,301)
7,492| |---|---|---| ## **13. RELATED PARTY DISCLOSURES** Three trustees utilise the centre halls for their respective organisations and those organisations have therefore contributed to premises rental and hire as follows: Rainham Muslim Community - £2,936 (2020:£1,884) - trustee - K. Busary RCCG - £3.363 (2020: £3,603) - trustee - C. Fagade S Sheen toddler group - £2,850 (2020 £2,280) - trustee S Sheen. - fee waved in recognition of services donated (see below) S. Sheen regularly contributes many hours to the youth centre to assist with the children and receives a reimbursement for expenses incurred for travel costs (see note 6). Time spent at minimum wage would equate to approximately £1,500 per month (for every month of the year) and this therefore represents a substantial donation for which the centre and other trustees are extremely grateful. RCCG had arrears of £164 at the balance sheet date. Page 13