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2022-09-30-accounts

REGISTERED CHARITY NUMBER: 1036854

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 30 September 2022

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 2022

Page
Report of the Trustees 1 to 3
Independent Examiner's Report 4
Statement of Financial Activities 5
Balance Sheet 6
Notes to the Financial Statements 7 to 14
Detailed Statement of Financial Activities 15 to 16

RAINHAM ORGANISERS FOR YOUTH ACTIVITY LEADERS

Report of the Trustees

for the Year Ended 30 September 2022

The trustees present their report with the financial statements of the charity for the year ended 30 September 2022. 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.

Despite being unable to accept further funding in this year following disagreements between trustees, activities and trips for young people during the summer holidays were still carried out which was a great success. It was requested that this be repeated and expanded by the local government due to the positive feedback received.

Activities provided in the year include:

Weekly Tuesday youth club for 8 to 12 year olds for 12 plus Various trips, including: Theatre at Christmas Rockclimbing Trampolining Fun fair Ice skating

Page 1

RAINHAM ORGANISERS FOR YOUTH ACTIVITY LEADERS

Report of the Trustees

for the Year Ended 30 September 2022

ACHIEVEMENT AND PERFORMANCE

Fundraising activities

Fundraising activities were reduced this year due to disputes between the trustees.

Internal and external factors

Charitable activities were increased this year due to demand from the local community, despite trustee disagreements preventing the acceptance of further grants to help in the year.

FINANCIAL REVIEW

Financial position

At the end of the financial period, the charity had a net balance sheet value of £57,650, a decrease of £30,281, all being unrestricted funds.

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 was secured, extra projects were put on hold without further specific funding.

Going concern

Following changes in trustees after the end of the financial year, the lease has been successfully renegotiated in principle in keeping with the benefit provided to the community.

One trustee became the prime contact of a new faith charity during the financial year, with objects that included providing a premises for community use which may have conflicted with the aims of the ROYALS in renewing the lease, The resignation and non reappointment of this trustee after the year end removed this potential conflict.

FUTURE PLANS

The charity is focussed on extending the range of activities provided for young people and the community in general. Trustees are working on avenues to maintain and if possible increase levels of funding 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

Page 2

RAINHAM ORGANISERS FOR YOUTH ACTIVITY LEADERS

Report of the Trustees

for the Year Ended 30 September 2022

Trustees

Teresa Goulding (Chairperson) (resigned 17.11.22) Samantha Ann Sheen Secretary (Secretary) Kevin Kearns (Treasurer) (resigned 31.3.22) Christy Fagade (resigned 17.11.22) Kola Bursary (resigned 17.11.22) Jamie William Drummond (appointed 17.11.22) Mary Harvey (appointed 17.11.22) Amy Watson (appointed 17.11.22)

Independent Examiner

Jan Watkinson & Co. 14 Broadway Rainham Essex RM13 9YW

Approved by order of the board of trustees on ............................................. and signed on its behalf by:

........................................................................ Samantha Ann Sheen Secretary - Trustee

Page 3

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 2022.

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

Date: .............................................

Page 4

RAINHAM ORGANISERS FOR YOUTH ACTIVITY LEADERS

Statement of Financial Activities

for the Year Ended 30 September 2022

Unrestricted
fund
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
8,712
Charitable activities
Provision of youth club and activities
1,480
Other trading activities
3
65,543
Investment income
4
-
Total
75,735
EXPENDITURE ON
Charitable activities
Provision of youth club and activities
13,929
Premises rental and hire
90,053
Governance costs
2,034
Total
106,016
NET INCOME/(EXPENDITURE)
(30,281)
RECONCILIATION OF FUNDS
Total funds brought forward
87,931
TOTAL FUNDS CARRIED FORWARD
57,650
Restricted
funds
£
900
-
-
-
900
900
-
-
900
-
-
-
30.9.22
Total
funds
£
9,612
1,480
65,543
-
76,635
14,829
90,053
2,034
106,916
(30,281)
87,931
57,650
30.9.21
Total
funds
£
45,335
1,685
74,691
231
121,942
10,333
88,504
1,938
100,775
21,167
66,764
87,931

The notes form part of these financial statements

Page 5

RAINHAM ORGANISERS FOR YOUTH ACTIVITY LEADERS

Balance Sheet

30 September 2022

30.9.22 30.9.21
Notes £ £
FIXED ASSETS
Tangible assets 9 5,361 6,292
CURRENT ASSETS
Debtors 10 6,582 7,448
Cash at bank 51,785 76,564
58,367 84,012
CREDITORS
Amounts falling due within one year 11 (6,078) (2,373)
NET CURRENT ASSETS 52,289 81,639
TOTAL ASSETS LESS CURRENT
LIABILITIES 57,650 87,931
NET ASSETS 57,650 87,931
FUNDS 13
Unrestricted funds:
General fund 57,650 87,931
TOTAL FUNDS 57,650 87,931

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

............................................. Mary Harvey - Trustee

The notes form part of these financial statements

Page 6

RAINHAM ORGANISERS FOR YOUTH ACTIVITY LEADERS

Notes to the Financial Statements for the Year Ended 30 September 2022

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.

continued...

Page 7

RAINHAM ORGANISERS FOR YOUTH ACTIVITY LEADERS

Notes to the Financial Statements - continued for the Year Ended 30 September 2022

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

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

Following changes in trustees after the end of the financial year, the lease has been successfully renegotiated in principle after the end of the financial year in keeping with the benefit provided to the community.

One trustee became the prime contact of a new faith charity during the financial year, with objects that included providing a premises for community use which may have conflicted with the aims of the ROYALS in renewing the lease, The resignation and non reappointment of this trustee after the year end removed this potential conflict.

2. DONATIONS AND LEGACIES

DONATIONS AND LEGACIES
30.9.22 30.9.21
£ £
Donations 950 1,211
Grants 8,662 44,124
9,612 45,335
Grants received, included in the above, are as follows:
30.9.22 30.9.21
£ £
Local government 8,662 27,913
Furlough wages grant - government - 7,406
Summer holiday grant - 8,805
8,662 44,124

continued...

Page 8

RAINHAM ORGANISERS FOR YOUTH ACTIVITY LEADERS

Notes to the Financial Statements - continued for the Year Ended 30 September 2022

3. OTHER TRADING ACTIVITIES OTHER TRADING ACTIVITIES
30.9.22 30.9.21
£ £
Hall hire and office rental 65,543 74,691
4. INVESTMENT INCOME
30.9.22 30.9.21
£ £
Other interest receivable - 231
5. SUPPORT COSTS
Governance
Management costs Totals
£ £ £
Provision of youth club and activities 1,705 - 1,705
Premises rental and hire 90,052 - 90,052
Governance costs - 2,034 2,034
91,757 2,034 93,791
Support costs, included in the above, are as follows:
30.9.22 30.9.21
Provision
of youth Premises
club and rental Governance Total Total
activities and hire costs activities activities
£ £ £ £ £
Wages 1,291 42,713 - 44,004 46,728
Pensions - 1,177 - 1,177 1,136
Rent payable - 3,873 - 3,873 2,905
Rates and water - 512 - 512 702
Insurance and licences - 4,496 - 4,496 5,963
Light and heat - 3,811 - 3,811 3,549
Telephone - 1,591 - 1,591 1,493
Professional - other 97 1,462 - 1,559 1,472
Repairs & maintenance - 11,578 - 11,578 14,053
Establishment - cleaning 12 17,013 - 17,025 8,947
Office expenses - other
costs 10 211 - 221 342
Sundry other costs 100 227 - 327 683
Training costs - 243 - 243 -
Depreciation of tangible and
heritage assets 195 1,145 - 1,340 1,573
Accountancy - independent
examiner - - 984 984 960
Legal fees - - 1,050 1,050 180
1,705 90,052 2,034 93,791 90,686

continued...

Page 9

RAINHAM ORGANISERS FOR YOUTH ACTIVITY LEADERS

Notes to the Financial Statements - continued for the Year Ended 30 September 2022

6. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration for the year ended 30 September 2022, nor for the year ended 30 September 2021.

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 14, the equivalent amount of unremunerated hours donated to the charity by S Sheen far exceeds the rental waved.

Trustees' expenses

Travel expenses were reimbursed to one trustee totalling £756 over the year. (2021: £485)

7. 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
30.9.22

£
48,736
1,177
49,913
30.9.22

3
2
5
30.9.21
£
49,983
1,136
51,119
30.9.21
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 £984 (2021: £960). Further costs paid for payroll services amounted to £732 (2021:£720).

continued...

Page 10

RAINHAM ORGANISERS FOR YOUTH ACTIVITY LEADERS

Notes to the Financial Statements - continued for the Year Ended 30 September 2022

9. TANGIBLE FIXED ASSETS

9. TANGIBLE FIXED ASSETS
Fixtures,
fittings
& equipment
£
COST
At 1 October 2021 21,307
Additions 409
At 30 September 2022 21,716
DEPRECIATION
At 1 October 2021 15,015
Charge for year 1,340
At 30 September 2022 16,355
NET BOOK VALUE
At 30 September 2022 5,361
At 30 September 2021 6,292
10. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.22 30.9.21
£ £
Trade debtors 3,556 1,474
Taxation and social security - 2,371
Prepayments 3,026 3,603
6,582 7,448
11. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.22 30.9.21
£ £
Trade creditors 1,939 385
Taxation and social security 1,401 -
Other creditors 2,738 1,988
6,078 2,373

continued...

Page 11

RAINHAM ORGANISERS FOR YOUTH ACTIVITY LEADERS

Notes to the Financial Statements - continued for the Year Ended 30 September 2022

12. ANALYSIS OF NET ASSETS BETWEEN FUNDS

Unrestricted
fund
£
Fixed assets
5,361
Current assets
58,367
Current liabilities
(6,078)
57,650
13.
MOVEMENT IN FUNDS
Unrestricted funds
General fund
TOTAL FUNDS
Net movement in funds, included in the above are as follows:
Unrestricted funds
General fund
Restricted funds
Youth club activity fund
TOTAL FUNDS
Comparatives for movement in funds
Unrestricted funds
General fund
TOTAL FUNDS
Restricted
funds
£
-
-
-
-
At
1.10.21
£
87,931
87,931
Incoming
resources
£
75,735
900
76,635
At
1.10.20
£
66,764
66,764
30.9.22
30.9.21
Total
Total
funds
funds
£
£
5,361
6,292
58,367
84,012
(6,078)
(2,373)
57,650
87,931
Net
movement
At
in funds
30.9.22
£
£
(30,281)
57,650
(30,281)
57,650
Resources
Movement
expended
in funds
£
£
(106,016)
(30,281)
(900)
-
(106,916)
(30,281)
Net
movement
At
in funds
30.9.21
£
£
21,167
87,931
21,167
87,931

continued...

Page 12

RAINHAM ORGANISERS FOR YOUTH ACTIVITY LEADERS

Notes to the Financial Statements - continued for the Year Ended 30 September 2022

13. MOVEMENT IN FUNDS - continued

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

Unrestricted funds
General fund
Restricted funds
Youth club activity fund
TOTAL FUNDS
Incoming
resources
£
120,942
1,000
121,942
Resources
Movement
expended
in funds
£
£
(99,775)
21,167
(1,000)
-
(100,775)
21,167
Resources
Movement
expended
in funds
£
£
(99,775)
21,167
(1,000)
-
(100,775)
21,167
21,167

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
1.10.20
in funds
30.9.22
£
£
£
66,764
(9,114)
57,650
66,764
(9,114)
57,650
Net
At
movement
At
1.10.20
in funds
30.9.22
£
£
£
66,764
(9,114)
57,650
66,764
(9,114)
57,650
57,650

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
Youth club activity fund
TOTAL FUNDS
Incoming
resources
£
196,677
1,900
198,577
Resources
Movement
expended
in funds
£
£
(205,791)
(9,114)
(1,900)
-
(207,691)
(9,114)
Resources
Movement
expended
in funds
£
£
(205,791)
(9,114)
(1,900)
-
(207,691)
(9,114)
(9,114)

continued...

Page 13

RAINHAM ORGANISERS FOR YOUTH ACTIVITY LEADERS

Notes to the Financial Statements - continued for the Year Ended 30 September 2022

14. 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 - £4,019 (2021:£2,936) - trustee - K. Busary RCCG - £4,181 (2020: £3,363) - trustee - C. Fagade

S Sheen toddler group - £2,850 (2021 £2,850) - 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 £1,520 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 14

RAINHAM ORGANISERS FOR YOUTH ACTIVITY LEADERS

Detailed Statement of Financial Activities for the Year Ended 30 September 2022

30.9.22 30.9.21
£ £
INCOME AND ENDOWMENTS
Donations and legacies
Donations 950 1,211
Grants 8,662 44,124
9,612 45,335
Other trading activities
Hall hire and office rental 65,543 74,691
Investment income
Other interest receivable - 231
Charitable activities
Contributions received 1,480 1,685
Total incoming resources 76,635 121,942
EXPENDITURE
Charitable activities
Wages 4,732 3,255
Other motor/travel expenses 799 870
Other costs - activities 7,593 5,964
Interest payable 1 -
13,125 10,089
Support costs
Management
Wages 44,004 46,728
Pensions 1,177 1,136
Rent payable 3,873 2,905
Rates and water 512 702
Insurance and licences 4,496 5,963
Light and heat 3,811 3,549
Telephone 1,591 1,493
Professional - other 1,559 1,472
Repairs & maintenance 11,578 14,053
Establishment - cleaning 17,025 8,947
Office expenses - other costs 221 342
Sundry other costs 327 683
Training costs 243 -
Fixtures and fittings 1,340 1,573
91,757 89,546

This page does not form part of the statutory financial statements

Page 15

RAINHAM ORGANISERS FOR YOUTH ACTIVITY LEADERS

Detailed Statement of Financial Activities for the Year Ended 30 September 2022

30.9.22 30.9.21
£ £
Management
Governance costs
Accountancy - independent examiner 984 960
Legal fees 1,050 180
2,034 1,140
Total resources expended 106,916 100,775
Net (expenditure)/income (30,281) 21,167

This page does not form part of the statutory financial statements

Page 16