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2023-09-30-accounts

REGISTERED CHARITY NUMBER: 1036854

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 30 September 2023

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 2023

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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 15
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RAINHAM ORGANISERS FOR YOUTH ACTIVITY LEADERS

Report of the Trustees for the Year Ended 30 September 2023

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

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.

Also to provide and maintain a community centre and bring together local inhabitants with local authorities, voluntary and other organisations to advance the education and social welfare and generally improve conditions for the life of the inhabitants of the Rainham parish.

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. together with the use of the halls for maintaining regular services to the community and those in need 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.

Page 1

RAINHAM ORGANISERS FOR YOUTH ACTIVITY LEADERS

Report of the Trustees

for the Year Ended 30 September 2023

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.

Further funding was secured this year which enabled activities and trips for young people during the Easter, summer and Christmas holidays which was a great success. It was requested that this be repeated and expanded by the local government due to the positive feedback received.

Youth activities provided in the year include:

Weekly Tuesday youth club Weekly Tuesday youth club for 8 to 12 year olds
for 12 plus
Various trips, including: Stubbers
London Dungeons
Lambournes end centre
Fun fair
Swimming and Ice skating
Golf
Bowling
Funding was also provided by local government to enable the provision of a "Warm Hub" offering a warm place and
cooked meal on a weekly basis to the local community, together with the "cooking on a budget" programme and
amalgamated with the happy families" programme which were successfully completed and are to be continued due to
their success.

Internal and external factors

Charitable activities were increased this year due to demand from the local community, with the help of further grants from local government and local businesses.

FINANCIAL REVIEW

Financial position

At the end of the financial period, the charity had a net balance sheet value of £65,838, an increase of £8,188, 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.

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.

Page 2

RAINHAM ORGANISERS FOR YOUTH ACTIVITY LEADERS

Report of the Trustees

for the Year Ended 30 September 2023

REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number

1036854

Principal address

Royals Youth Centre Viking Way Rainham Essex RM13 9YG

Trustees

Teresa Goulding (Chairperson) (resigned 17.11.22) Samantha Ann Sheen (Vice Chairperson) Christy Fagade (resigned 17.11.22) Kola Bursary (resigned 17.11.22) Jamie William Drummond (Chairperson) (appointed 17.11.22) Mary Harvey (Treasurer) (appointed 17.11.22) Amy Watson (Secretary) (appointed 17.11.22) (resigned 25.8.23) Robert John McCracken (Secretary) (appointed 17.10.23)

Independent Examiner

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

Approved by order of the board of trustees on 29 July 2024 and signed on its behalf by:

Samantha Ann Sheen - 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 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

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

31 July 2024

Page 4

RAINHAM ORGANISERS FOR YOUTH ACTIVITY LEADERS

Statement of Financial Activities

for the Year Ended 30 September 2023

Unrestricted
fund
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
49,939
Charitable activities
Provision of youth club, activities and community
welfare
873
Other trading activities
3
80,313
Investment income
4
8
Total
131,133
EXPENDITURE ON
Charitable activities
Provision of youth club, activities and community
welfare
45,523
Premises rental and hire
76,432
Governance costs
990
Total
122,945
NET INCOME/(EXPENDITURE)
8,188
RECONCILIATION OF FUNDS
Total funds brought forward
57,650
TOTAL FUNDS CARRIED FORWARD
65,838
Restricted
funds
£
21,119
-
-
-
21,119
21,119
-
-
21,119
-
-
-
30.9.23
Total
funds
£
71,058
873
80,313
8
152,252
66,642
76,432
990
144,064
8,188
57,650
65,838
30.9.22
Total
funds
£
9,613
1,480
65,542
-
76,635
14,829
90,053
2,034
106,916
(30,281)
87,931
57,650

The notes form part of these financial statements

Page 5

RAINHAM ORGANISERS FOR YOUTH ACTIVITY LEADERS

Balance Sheet

30 September 2023

30.9.23 30.9.22
Notes £ £
FIXED ASSETS
Tangible assets 9 4,576 5,361
CURRENT ASSETS
Debtors 10 5,119 6,582
Cash at bank 62,480 51,785
67,599 58,367
CREDITORS
Amounts falling due within one year 11 (6,337) (6,078)
NET CURRENT ASSETS 61,262 52,289
TOTAL ASSETS LESS CURRENT
LIABILITIES 65,838 57,650
NET ASSETS 65,838 57,650
FUNDS 14
Unrestricted funds:
General fund 65,838 57,650
TOTAL FUNDS 65,838 57,650

The financial statements were approved by the Board of Trustees and authorised for issue on 29 July 2024 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 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.

The charity has taken advantage of the following disclosure exemption in preparing these financial statements, as permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland':

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.

continued...

Page 7

RAINHAM ORGANISERS FOR YOUTH ACTIVITY LEADERS

Notes to the Financial Statements - continued for the Year Ended 30 September 2023

1. ACCOUNTING POLICIES - continued

Expenditure

Support costs are those costs incurred directly in support of the objects of the charity and include project management.

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.

2. DONATIONS AND LEGACIES

DONATIONS AND LEGACIES
30.9.23 30.9.22
£ £
Donations 1,725 951
Grants 69,333 8,662
71,058 9,613
Grants received, included in the above, are as follows:
30.9.23 30.9.22
£ £
Local government 61,835 8,662
Local business grants etc 7,498 -
69,333 8,662

continued...

Page 8

RAINHAM ORGANISERS FOR YOUTH ACTIVITY LEADERS

Notes to the Financial Statements - continued for the Year Ended 30 September 2023

3. OTHER TRADING ACTIVITIES
30.9.23 30.9.22
£ £
Hall hire and office rental 80,313 65,542
4. INVESTMENT INCOME
30.9.23 30.9.22
£ £
Deposit account interest 8 -
5. SUPPORT COSTS
Governance
Management costs Totals
£ £ £
Provision of youth club, activities and
community welfare 16,757 - 16,757
Premises rental and hire 76,393 - 76,393
Governance costs - 990 990
93,150 990 94,140

Due to increased use of halls for grant funded activities, utility costs increased and have been partially allocated to charitable activities accordingly on an approximate basis.

This applies to general wage costs, pensions, rates and water, insurance and licences and light and heat.

Support costs, included in the above, are as follows:

30.9.23 30.9.22
Provision
of youth
club,
activities
and Premises
community rental Governance Total Total
welfare and hire costs activities activities
£ £ £ £ £
Wages 6,000 38,169 - 44,169 44,004
Pensions 550 897 - 1,447 1,177
Rent payable - 3,873 - 3,873 3,873
Rates and water 1,500 661 - 2,161 512
Insurance and licences 1,500 5,094 - 6,594 4,496
Light and heat 6,000 4,148 - 10,148 3,811
Telephone - 1,788 - 1,788 1,591
Professional - other - 1,344 - 1,344 1,559
Repairs & maintenance 344 6,283 - 6,627 11,578
Establishment - cleaning - 12,813 - 12,813 17,025
Office expenses - other
costs 117 335 - 452 221
Sundry other costs 320 - - 320 327
Carried forward 16,331 75,405 - 91,736 90,174

continued...

Page 9

RAINHAM ORGANISERS FOR YOUTH ACTIVITY LEADERS

Notes to the Financial Statements - continued for the Year Ended 30 September 2023

5. SUPPORT COSTS - continued

30.9.23 30.9.22
Provision
of youth
club,
activities
and Premises
community rental Governance Total Total
welfare and hire costs activities activities
£ £ £ £ £
Brought forward 16,331 75,405 - 91,736 90,174
Training costs 270 - - 270 243
Depreciation of tangible and
heritage assets 156 988 - 1,144 1,340
Accountancy - independent
examiner - - 990 990 984
Legal fees - - - - 1,050
16,757 76,393 990 94,140 93,791

6. TRUSTEES' REMUNERATION AND BENEFITS

Trustees Remuneration

S. Sheen billed the charity fees to cover time provided for specific grant funded projects required by grantors for the year ended 30 September 2023 totalling 3,817 ( 2022 £nil).

In addition, 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 over and above the fees charged..

The annual cost of use of the halls to any other children's group would be £2,250.

As detailed in note 15, 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 £806 over the year. (2022: £756)

continued...

Page 10

RAINHAM ORGANISERS FOR YOUTH ACTIVITY LEADERS

Notes to the Financial Statements - continued for the Year Ended 30 September 2023

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
30.9.23

£
75,770
1,447
77,217
30.9.23

3
5
8
30.9.22
£
48,736
1,177
49,913
30.9.22
3
2
5

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).

9. TANGIBLE FIXED ASSETS

TANGIBLE FIXED ASSETS
Fixtures,
fittings
& equipment
£
COST
At 1 October 2022 21,716
Additions 359
At 30 September 2023 22,075
DEPRECIATION
At 1 October 2022 16,355
Charge for year 1,144
At 30 September 2023 17,499
NET BOOK VALUE
At 30 September 2023 4,576
At 30 September 2022 5,361

continued...

Page 11

RAINHAM ORGANISERS FOR YOUTH ACTIVITY LEADERS

Notes to the Financial Statements - continued for the Year Ended 30 September 2023

10. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

10. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.23 30.9.22
£ £
Trade debtors 2,893 3,556
Prepayments 2,226 3,026
5,119 6,582
11. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.23 30.9.22
£ £
Trade creditors 613 1,939
Taxation and social security 1,235 1,401
Other creditors 4,489 2,738
6,337 6,078
12. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

Within one year
Between one and five years
In more than five years
30.9.23
£
32,292
79,893
167,512
279,697
30.9.22
£
-
-
-
-

Whilst a new lease for the property had been agreed in principle, the lease had not been fully signed at the date of signing the accounts.

However, based on the new lease, amounts potentially in arrears have been included as due within one year above and no provision included in the accounts.

13. ANALYSIS OF NET ASSETS BETWEEN FUNDS

30.9.23 30.9.22
Unrestricted Restricted Total Total
fund funds funds funds
£ £ £ £
Fixed assets 4,576 - 4,576 5,361
Current assets 67,599 - 67,599 58,367
Current liabilities (6,337) - (6,337) (6,078)
65,838 - 65,838 57,650

continued...

Page 12

RAINHAM ORGANISERS FOR YOUTH ACTIVITY LEADERS

Notes to the Financial Statements - continued for the Year Ended 30 September 2023

14. 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
Community welfare
TOTAL FUNDS
Comparatives for movement in funds
Unrestricted funds
General fund
TOTAL FUNDS
At
1.10.22
£
57,650
57,650
Incoming
resources
£
131,133
1,395
19,724
21,119
152,252
At
1.10.21
£
87,931
87,931
Net
movement
At
in funds
30.9.23
£
£
8,188
65,838
8,188
65,838
Resources
Movement
expended
in funds
£
£
(122,945)
8,188
(1,395)
-
(19,724)
-
(21,119)
-
(144,064)
8,188
Net
movement
At
in funds
30.9.22
£
£
(30,281)
57,650
(30,281)
57,650

continued...

Page 13

RAINHAM ORGANISERS FOR YOUTH ACTIVITY LEADERS

Notes to the Financial Statements - continued for the Year Ended 30 September 2023

14. 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
£
75,735
900
76,635
Resources
Movement
expended
in funds
£
£
(106,016)
(30,281)
(900)
-
(106,916)
(30,281)
Resources
Movement
expended
in funds
£
£
(106,016)
(30,281)
(900)
-
(106,916)
(30,281)
(30,281)

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
1.10.21
in funds
30.9.23
£
£
£
87,931
(22,093)
65,838
87,931
(22,093)
65,838
Net
At
movement
At
1.10.21
in funds
30.9.23
£
£
£
87,931
(22,093)
65,838
87,931
(22,093)
65,838
65,838

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
Community welfare
TOTAL FUNDS
Incoming
resources
£
206,868
2,295
19,724
22,019
228,887
Resources
Movement
expended
in funds
£
£
(228,961)
(22,093)
(2,295)
-
(19,724)
-
(22,019)
-
(250,980)
(22,093)
Resources
Movement
expended
in funds
£
£
(228,961)
(22,093)
(2,295)
-
(19,724)
-
(22,019)
-
(250,980)
(22,093)
-
(22,093)

continued...

Page 14

RAINHAM ORGANISERS FOR YOUTH ACTIVITY LEADERS

Notes to the Financial Statements - continued for the Year Ended 30 September 2023

15. RELATED PARTY DISCLOSURES

Three trustees utilised the centre halls for their respective organisations and those organisations have therefore contributed to premises rental and hire as follows:

Rainham Muslim Community/Rainham Community Social & Cultural Centre - £502 (2022:£4,019) - trustee - K. Busary (to date of resignation as trustee)

RCCG - £660 (2022: £4,181) - trustee - C. Fagade (to date of resignation as trustee)

S Sheen toddler group - £2,250 (2022 £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 £1,650 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 still remaining at the balance sheet date for 2022 and 2023.

Page 15