OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2023-03-31-accounts

OperationalandFinancialReportandStrategicReport
WelcomeandIntroduction:ChairmanandChiefExecutiveOfficer 3
IntroductiontoYMCALondonCityandNorth 4
VibrantFutures2025 5
BusinessandFinancialReview
ValueforMoney 11
Volunteers 12
PartnersandFunders 12
FinancialReview 13
ReservesPolicy 13
GoingConcern 14
RisksandUncertainties 14
Lookingtothefuture 15
DirectorsandTrusteesReport
CorporateInformation 16
CorporateGovernanceInformation 17
StatementsoninternalcontrolsandTrustees'responsibilities 19
regardingregulatoryandstatutoryobligations
IndependentAuditor'sReport 22
FinancialStatements
StatementofComprehensiveIncome 25
BalanceSheet 26
Cashflowstatement 27
Notestothefinancialstatements 28-41

Metric Definition 2023 2022
BusinessHealth
OperatingMargin- Operatingsurplusor(deficit)fromsocial 17.0% (0.1%)
SocialHousing housinglettings/turnoverfromsocial
housinglettings
Operatingmargin- Operatingsurplusofdeficitoverall/turnover 7.5% (1.8%)
overall overall
EBITDAMRIinterest Earningsbeforeinterest,tax,depreciation, 161.5% 50.7%
cover amortisation,majorrepairsincludedinterest
cover%
Development
Newsupplyas%of 0.2% 1.0%
currentunits
Gearing Shorttermloans+longtermloans-cash 29.0% 31.6%
andcashequivalents+financelease
obligations/Tangiblefixedassets:Housing
propertiesatcost(currentperiod)
Outcomes
Reinvestment% Developmentofnewproperties(housing)+ 0% 0%
newlybuiltpropertiesacquired+workto
existinghousingproperties+capitalised
interestonhousingproperties+schemes
completed/Tangiblefixedassetshousingat
cost
EffectiveAssetManagement
ReturnonCapital Operatingsurplusor(deficit)overall/total 3.7% (0.7%)
Employed(ROCE) assetslesscurrentliabilities
Costperunit
Headlinesocial £13,325 £12,836
housingcostperunit

ActionFunder 0 GreaterLondon IslingtonLocal
ArtsCouncil Authority InitiativesFund
CrownWorkspace Groundworks OakLondon
UKI 0 HamptonsCrouch PretaManger
Derwent End 0 MarigoldHealth
DunnsBakery HornseyParish Foods
FatMacy's Church Pivot
Friends& HaringeyWorks SaltersCompany
Supporters 0 IKEA 0 SidleyLLP
Cripplegate Islington StGilesChurchof
Foundation Community England
FindingRhythms FestivalsFund TraversSmithLLP
FunRun 0 Islington Wesley'sChapel
Participants Community YMCAEnglandand
GoLiveTheatre InfrastructureLevy Wales
GreigTrust 0 YMCAMetTrust
Housingdeliverypartners:
AlbertKennedy 0 HopeHouseEssex 0
Nottinghamshire
Trust 0 HousingSolutions Council
AloneinLondon Service 0 OutwardHousing
BrainTree HomesforHaringey PilionTrust
BarnetHomes
Justice.gov
0 ProvidenceRow
BeaconHouse 0 KentCouncil Riverside
Ministries 0 LeapCC 0 Sanctus
C4WSHomeless LondonBoroughof 0 Shelterfromthe
Project Hackney Storm
CambridgeCouncil
LondonBoroughof

Shelter
Centrepoint Islington 0
StGilesTrust
CentralCare LondonCRCR 0
StMungos
ChessHomeless
LiverpoolCity

SurreyLeavingCare
ChurchArmy Council Team
Crisis 6 MannaSociety
SingleHomeless
DepaulUK 6 NewHorizon Project
Ebbitt
NewhamCouncil

ThamesReach
Glassdoor 0 NoFirstNightOut
TheMannaSociety
GreenHouse 0 NoSecondNight
ThePassageHouse
Hackney Out 0 WalthamForest
HopeWorldwide

embeddingourstrategyweareembed
staffingstructures.
dingourCREATEvaluesacrossservicesand
Collaborate Accessible
Weworktogetherwithyoungpeople, Weensurethatourservicesandfacilitiesare
communitiesandstakeholdersto inclusiveforeverybody.
improveourservicedelivery. Transform
Respect Wealwaysseekpositivechangeinthelivesof
Weshowrespectforallresidents, youngpeopleandourcommunities.
serviceusers,colleaguesandothers, Excellent
regardlessofperspectivesandbeliefs. Westrivetodeliverthehighest-qualityservicesin
Empower allthatwedo.
Wesupportanddevelopconfidencein
othersforalltoprogress.

20 September 2023

StatementofComprehensiveIncome(incorp
31March2023
oratingaS tatementofCh angesinRes erves)forth eyearended
2023 2022
Incomefrom: Unrestricted Restricted TotalFunds TotalFunds
SocialHousingActivities Note £ £ £
IncomefromSocialHousing 2 6,354,361 - 6,354,361 5,068,033
NonSocialHousingActivities
Donations-fundraisingactivities 80,240 137,039 217,279 435,524
Donations-Drumbuilding - 30,000 30,000 30,000
Donations-legalfees - 148,977 148,977 88,057
YouthProjectsincome - 64,466 64,466 106,365
Communityactivitiesincome 778,913 144,408 923,321 866,441
859,153 524,890 1,384,043 1,526,387
Totalincome 7,213,514 524,890 7,738,404 6,594,420
Expenditureon:
Fundraising 244,006 137,039 381,045 355,195
Costsofraisingfunds 244,006 137,039 381,045 355,195
ExpenditureonSocialHousing 2 5,276,832 - 5,276,832 5,053,539
YouthProjects 71,480 111,060
182,540
157,297
Communityactivities 1,022,057 144,408
1,166,465
1,040,071
LegalFeesprobono - 148,977 148,977 88,057
Expenditureoncharitableactivities 6,370,369 404,445
6,774,814
6,338,964
Totalexpenditure 6,614,375 541,484 7,155,859
6,694,159
OperatingSurplus/(deficit) 599,139 (16,594)
582,545
(99,739)
Interestreceivableandinvestmentincome 4 15,666 15,666 17,840
Interestpayableandsimilarcharges 5 (433,015) - (433,015) (282,884)
Movementinfairvaluefinancialinstruments 11 (38,917) - (38,917) 56,092
(Deficit)/surplusforthefinancialyear 6 142,873 (16,594)
126,279
(308,691)
Transfersbetweenfunds 17 (16,594) 16,594
-
-
Reconciliationoffunds:
Netmovementinfunds 126,279 - 126,279 (308,691)
Totalfundsbroughtforward 6,377,113 - 6,377,113 6,685,804
Totalfundscarriedforward 6,503,392 - 6,503,392 6,377,113

2023 2022
FIXEDASSETS note
FixedAssets
SocialHousingProperties 9 24,141,783 24,700,332
NonSocialHousingProperties 9 18,750
IntangibleAssets 10 15,116 20,244
OtherTangibleAssets 10 352,999 387,156
Investments 11 505,576 534,846
TOTALFIXEDASSETS 25,015,474 25,661,328
CURRENTASSETS
Stock 17,765 9,930
Debtors 12 1,092,151 798,564
ShortTermDeposits 20,598 17,832
Cashatbankandinhand 230,945 42,292
1,361,459 868,618
CREDITORS:AMOUNTSFALLINGDUEWITHINONEYEAR 13 (10,521,964) (2,797,581)
NETCURRENTLIABILITIES (9,160,505) (1,928,963)
TOTALASSETSLESSCURRENTLIABILITIES 15,854,969 23,732,365
CREDITORS:AMOUNTSFALLINGDUEAFTER
MORETHANONEYEAR
14 (9,351,577) (17,355,252)
TOTALNETASSETS 6,503,392 6,377,113
FUNDS: 14
UNRESTRICTED
DesignatedFixedAssetFunds 7,074,534 7,033,789
Pensionreserve 18 (571,142) (656,676)
6,503,392 6,377,113
TOTALFUNDS 6,503,392 6,377,113

2023 2022
Cashflowsfromoperatingactivities
Netcashprovidedby/(usedby)operating
activities(noteA)
969,252 (1,275,162)
Cashflowsfrominvestingactivities
Purchaseoftangiblefixedassets (91,332) (268,802)
Saleofinvestments 500,000
PurchaseofInvestment (9,647) (8,238)
Investmentincomereceived 15,666 17,840
(Decrease)/increaseinDefinedBenefit
PensionScheme
(85,534) (74,462)
(170,847) 166,338
Cashflowfromfinancingactivities
LongTermLoan(repayment)/drawn (628,208) (145,799)
Changeincashandcashequivalentsinthe 170,197 (1,236,623)
year
Cashandcashequivalentsatthestartofthe 60,124 1,296,747
year
Cashandcashequivalentsattheendof
theyear(noteB)
230,321 60,124
NoteA:reconciliationofnet
income/(expenditure)tonetcash
providedby/(usedby)operating
activities
Netincome/(expenditure)fortheyear 126,279 (308,691)
Adjustmentsfor:
Depreciation 707,916 673,533
Carryamountoffixedassetdisposals - 17,595
AmortisationofGLAgrant (173,760) (173,760)
Loss/(gain)ininvestment 38,917 (56,092)
Investmentincome (15,666) (17,840)
(Increase)/decreaseinStock (7,835) (8,193)
(Increase)/decreaseindebtors (293,588) (560,352)
(Decrease)/increaseincreditors 586,989 (823,362)
Netprovidedby/(usedby)operating
activities
969,252 (1,257,162)
NoteB:analysisofcashandcash
equivalents
Shorttermdeposits 20,598 17,832
Cashatbankandinhand 230,945 42,292
251,543 60,124
Note:analysisofmovementinnetdebt Atthestartof
theyear
Cash-flows Other
Movement
Attheendof
theyear
Cash 42,292 188,653 230,945
Cashequivalents 17,832 2,766 20,598
Sub-total 60,124 191,419 251,543
Loansfallingduewithinoneyear (628,202) 618,092 (7,732,083) (7,742,193)
Loansfallingdueafteroneyear (7,768,510) 10,116
7,732,083
(26,311)
Total (8,336,588) 819,627
-
(7,516,961)

Propertyassetsarestatedatcostlessdepreciation
ncompliancewiththecomponentaccountingrequirementsofth
assetwithmateriallydifferentusefuleconomicliveshavebeense
followingusefuleconomiclives:
FreeholdSocialHousingProperties
eHousingSORP,those
paratelyidentifiedan
Useful
EconomicLife
Building (years)
MainFabric 100
SubFabric 100
RoofstructuresandCoverings 70
Windowsandexternaldoors 30
Gasboilers/fires 15
Kitchen 20
Bathroom/WCs 30
Mechanicalsystems(heating,ventilation, 30
plumbing)
Electrics 40
Total
Nodepreciationisprovidedonfreeholdland.

2.INCOMEANDEXPENDITUREFROMHOUSING
2023 2022
Incomefromsocialhousing
Rentreceivable 2,045,979 1,728,117
Servicechargesreceivable 4,094,813 3,100,030
Governmentgrantamortisation 173,760 173,760
Othersocialhousingactivities 39,809 66,126
Netincomefromsocialhousingactivities 6,354,361 5,068,033
Expenditureonsocialhousing
Managementandservices 3,703,075 3,672,900
Routinemaintenance 403,997 331,784
Plannedmaintenance 121,370 71,871
Baddebts 93,552 48,571
LeaseCosts 308,658 308,658
Depreciationonhousingproperty 646,180 636,572
Totalexpendituresonhousingactivities 5,276,832 5,070,356
Operatingprofit(deficit)onhousingactivities 1,077,529 (2,323)
VoidLoss:(beingrentalincomelostasaresultof
propertynotbeinqlet)
779,644 .1,978,648
3.ACCOMODATIONINMANAGEMENT
2023 2022
Units Units
SupportedHousing 388 387
GeneralNeeds 8 8
Numberofunitsinmanagementattheendoftheyear 396 395

4.INTERESTRECEIVABLEANDSIMILARINCOME
2023 2022
Investment 12,851 16,623
Bankinterest 2,815 1,217
15,666 17,840
S.INTERESTPAYABLEANDSIMILARCHARGES
2023 2022
£ f
Loans 417,061 266,067
Definedbenefitpensioncharge 15,954 16,817
433,015 282,884
6.NETINCOME/(EXPENDITURE)
2023 2022
Thisisstatedaftercharging: £ £
Auditors'remuneration(excludingVAT) 33,000 20,000
OtherservicesfromAuditors 3,000 -
Depreciation 707,916 673,533
Operatingleasecharges-plantandequipment 52,112 49,906

2023 2022
Employeecostfortheyear £ £
Salariesandwages 2,542,087 2,573,833
Socialsecuritycosts 229,520 219,305
Redundancyandterminationpayments 13,859 -
Definedbenefitschemecosts(seenote18) 21,585 21,510
Definedcontributioncosts 70,426 73,029
2,877,477 2,887,677
2023 2022
£60,000-£69,999 1 2
£70,000-£79,999 3 2
£80,000-£89,999 - 1
£90,000-99,999 -
£100,000-109,999 1 1
fulltimeequivalentstaff(includingte mporaryandparttime staffwasas follows:
2023 2022
Management 2 3
Housingandsupport 61 65
Youthprojects 1 1
Community 21 20
CapitalFundRaiser 3 3
88 92

31March
2022
Additions Disposals 31March
2023
SocialHousing £ £ £ £
Freehold
Cost 24,338,890 - 24,338,890
Depreciation (470,229) (430,032) - (900,261)
Netbookamount 23,868,661 (430,032) - 23,438,629
Shortleasehold
Cost 1,758,507 - 1,758,507
Depreciation (926,836) (128,517) - (1,055,353)
Netbookamount 831,671 (128,517) - 703,154
Totalnetbookamount 24,700,332 (558,549) - 24,141,783
Nonsocialhousing
Shortleasehold
Cost 198,652 - 198,652
Depreciation (179,902) (18,750) (198,652)
Netbookamount 18,750 (18,750) -

31March
2022
Additions Disposals 31March
2023
TangibleAssets £ £ £ £
Computerequipment
Cost 132,626 26,819 159,445
Depreciation (43,308) (27,562) (70,870)
Netbookamount 89,318 (743) - 88,575
GymEquipment
Cost 9,428 - 9,428
Depreciation (3,853) (2,306) - (6,159)
Netbookamount 5,575.00 (2,306) - 3,269
MotorVehicles
Cost 65,258 - - 65,258
Depreciation (65,258) - - (65,258)
Netbookamount - -
OfficeEquipment
Cost 8,389 - - 8,389
Depreciation (8,389) - (8,389)
Netbookamount - - -
Furnitureandfittings
Cost 530,634 64,513 - 595,147
Depreciation (238,371) (95,621) - (333,992)
Netbookamount 292,263 (31,108) - 261,155
Totalnetbookamount 387,156 (34,157) - 352,999
IntangibleAssets
Cost 34,039 - 34,039
Amortisation (13,795) (5,128) - (18,923)
Netbookamount 20,244 (5,128) - 15,116
11.INVESTMENTS
31March 31March
2023 2022
COIFCharitiesInvestmentFund&Rathbones £ £
HistoricalCost 376,155 453,119
MarketValue
Beginningoftheyear 534,846 970,516
Additions 9,647 8,238
Disposals (500,000)
Unrealisedgainoninvestment (38,917) 56,092
Endoftheyear 505,576 534,846
12.
DEBTORS
2023 2022
Amountsfallingduewithinoneyear: £ £
Rentandservicesrecevable 634,340 433,068
Lessprovisionfordoubtfuldebts (70) (4,670)
Othertaxesandsocialsecurity 146,777 209,034
Otherdebtorsandprepayments 311,104 161,132
1,092,151 798,564
13.
CREDITORS:AMOUNTSFALLING
DUEWITHINONEYEAR
2023 2022
Creditorsduewithinoneyear: £ £
Tradecreditors 320,873 214,933
Othertaxesandsocialsecurity 86,558 56,052
Othercreditors 1,267,596 807,380
Accruals 629,971 639,645
DeferredIGrant&Income 213,297 192,075
GLASocialHousingGrant(Note15) 173,760 173,760
PensionLiabilities(Note18) 87,716 85,534
Loan(Note16) 7,742,193 628,202
10,521,964 2,797,581
14.
CREDITORS:AMOUNTSFALLING
DUEAFTERP
TORETHANONEYEAR
2023 2022
Creditorsdueoveroneyear: £
Loan(Note16) 26,311
7,768,510
Definedbenefitpensionschemeliability(Note
17)
483,426
571,142
GLASocialHousingGrant(Note15) 8,841,840
9,015,600
9,351,577
17,355,252

15.
GLASOCIALHOUSINGGRANT
2023 2022
At1April2022 9,363,120
Releasedtoincomeintheyear(note2) (173,760) (173,760)
At31March2023 9,015,600 9,189,360
2023 2022
Amounttobereleasedwithinoneyear 173,760 173,760
Amountstobereleasedinmorethanoneyear 8,841,840 9,015,600
9,015,600 9,189,360

2023 2022
Borrowings
Duewithinoneyear
BankLoans
AIBLoans 7,732,083 468,612
CityBridgeLoans - 150,000
Co-operativeBankLoans 10,110 9,590
7,742,193 628,202
Dueaftermorethanoneyear
BankLoans
AIBLoans - 7,732,083
Co-operativeBankLoans 26,311 36,427
26,311 7,768,510

17.
TOTALFUNDS
Startof
year
Income Expenditure Transfer
between
Fund
Investment
gains
Endofyear
01-Apr-22 31-Mar-23
UnrestrictedFunds
DesignatedFixedAssetsFunds* 7,033,789 7,229,180 (7,047,390) (102,128) (38,917) 7,074,534
PensionFund (656,676) - 85,534 (571,142)
TotalUnrestrictedFunds 6,377,113 7,229,180 (7,047,390) (16,594) (38,917) 6,503,392
RestrictedFunds
Grant&Donation - 137,039 (137,039) - -
YouthProjects - 64,466 (81,060) 16,594 -
CommunityActivities 144,408 (144,408) - -
DonationsDrumBuilding - 30,000 (30,000) - -
DonationLegalFees - 148,977 (148,977) -
TotalrestrictedFunds - 524,890 (541,484) 16,594 -
Totalfunds 6,377,113 7,754,070 (7,588,874) - (38,917) 6,503,392
TOTALFUNDSCOMPARATIVEFOR2022
Startof
year
Income Expenditure Transfer
between
Fund
Investment
gains
Endofyear
01-Apr-21 31-Mar-22
UnrestrictedFunds
DesignatedFixedAssetsFunds* 7,416,942 6,019,413 (6,513,380) 54,722 56,092 7,033,789
PensionFund (731,138) - 74,462 - (656,676)
TotalUnrestrictedFunds 6,685,804 6,019,413 (6,513,380) 129,184 56,092 6,377,113
RestrictedFunds
Grant&Donation - 276,749 (126,903) (149,846) -
YouthProjects - 106,365 (127,297) 20,932 -
CommunityActivities 91,676 (91,406) (270)
DonationsDrumBuilding 30,000 (30,000) -
DonationLegalFees - 88,057 (88,057)
TotalrestrictedFunds 592,847 (463,663) (129,184) - -
Totalfunds 6,685,804 6,612,260 (6,977,043) - 56,092 6,377,113

Within Oneto Twoto Afterfive Aftermorethan TOTAL TOTAL
oneyear twoyears fiveyears years oneyear 2023 2022
£ E £ £ £ £ £
Asat 31 March 2023 87,716 93388 204,837 185,201 483,426 571,142
Asat 31 March 2022 85,534 90,520 196,828 283,794 571,142 656,671
2023
Provisionatthestartoftheperiod 656,676
DeficitContributionpaid (101,488)
Unwindingofdiscountfactor(interestexpense) 15,954
Provisionattheendoftheperiod 571,142

Incomefrom: Unrestricted Restricted TotalFunds
SocialHousingActivities Note £ £
IncomefromSocialHousing 2 5,068,033 5,068,033
NonSocialHousingActivities
Donations-fundraisingactivities 158,775 276,749 435,524
Donations-Drumbuilding - 30,000 30,000
Donations-legalfees 88,057 88,057
YouthProjectsincome - 106,365 106,365
CommunityActivitiesIncome 774,765 91,676 866,441
LiquidatedDamagesConstructionIncome
933,540 592,847 1,526,387
Totalincome 6,001,573 592,847 6,594,420
Expenditureon:
Fundraising 228,292 126,903
355,195
Costsofraisingfunds 228,292 126,903 355,195
ExpenditureonSocialHousing 2 5,053,539 - 5,053,539
YouthProjects - 157,297
157,297
CommunityActivities 948,665 91,406
1,040,071
LegalFeesprobono - 88,057 88,057
Expenditureoncharitableactivities 6,002,204 336,760
6,338,964
Totalexpenditure 6,230,496 463,663
6,694,159
SUBTOTAL
Operating(deficit)/surplus (228,923) 129,184
(99,739)
Interestreceivableandinvestmentincome 4 17,840 17,840
Interestpayableandsimilarcharges 5 (282,884) - (282,884)
Movementinfairvaluefinancialinstruments 11 56,092 56,092
(Deficit)/surplusforthefinancialyear 6 (437,875) 129,184
(308,691)
Transfersbetweenfunds 17 129,184 (129,184)
Reconciliationoffunds:
Netmovementinfunds (308,691) - (308,691)
Totalfundsbroughtforward 6,685,804 6,685,804
Totalfundscarriedforward 6,377,113 - 6,377,113

YMCA LONDON CITY AND NORTH Yn¢A