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2022-03-31-accounts

COMPANY REGISTRATION NUMBER: 03358633 CHARITY REGISTRATION NUMBER: 1062220

COVENTRY BOYS AND GIRLS CLUB LTD Company Limited by Guarantee

Unaudited Financial Statements

31 March 2022

COVENTRY BOYS AND GIRLS CLUB LTD

Company Limited by Guarantee

Financial Statements

Year ended 31 March 2022

Page
Trustees' annual report (incorporating the director's report) 1
Independent examiner's report to the trustees 7
Statement of financial activities (including income and
expenditure account) 8
Statement of financial position 9
Statement of cash flows 10
Notes to the financial statements 11

COVENTRY BOYS AND GIRLS CLUB LTD

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report)

Year ended 31 March 2022

The trustees, who are also the directors for the purposes of company law, present their report and the unaudited financial statements of the charity for the year ended 31 March 2022.

Reference and administrative details

Registered charity name COVENTRY BOYS AND GIRLS CLUB LTD
Charity registration number 1062220
Company registration number 03358633
Principal office and registered 50 Whitefriars Street
office Coventry
West Midlands
CV1 2DS
Trustees Mr P M Williams (Finance Director)
Mr B T Williams (Secretary)
Mr A Meknassi
Ms L J Campbell
Mrs L Ward
Ms N Bahia
Ms S Sparks
Company Secretary Mr B T Williams
Independent Examiner John Chapman FCCA
Chapman & Co
28 Delaware Road
Coventry
West Midlands
CV3 6LX

1

COVENTRY BOYS AND GIRLS CLUB LTD

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year ended 31 March 2022

Structure, governance and management

Organisational structure

The company was established under a Memorandum of Association dated 7th April 1997 which established the objects and powers of the charitable company and is governed by its Articles of Association. The trustees guarantee to contribute an amount not exceeding £20 to the assets of the company in the event of winding up. Under the Memorandum of Association, the management of the company is undertaken by a board of directors.

Board of Directors and Trustees and Management

The Board was initially operating in the year with on-line Zoom meetings but more recently at the Club. A major review of the management of the Club was undertaken following the resignation of the General Manager to work with CV Live, he has maintained contact and ensured a smooth transition.

In January 2022 the Directors quickly established a new team of four managers from existing staff members each having their own area of responsibility, Administration, Finance, Catering and Youth Services. They meet each week and have created a strong bond with effective management, creating new ideas and initiating some exciting developments.

The Board will continue to monitor their progress and believes that 2022/23 will see the Club grow its reputation for youth provision within the City

Objectives and Activities

Charitable objects

Coventry Boys and Girls Club is a registered charity which exists to assist young persons, through their leisure time activities, to develop towards their full potential, particularly in their physical, mental, and spiritual capacities so that they may continue to grow in maturity as individuals and members of society and that their quality of life may thus be improved.

Public benefit

The Trustees have considered the Charity Commission guidance on public benefit. There are approximately 400 members on the roll. The Club continues to work to attract more female members and to extend its reach across Coventry through outreach programmes. The trustees, management, staff and volunteers continue to be committed to ensuring the widest possible participation in the activities on offer.

Strategic report

The following sections for achievements and performance and financial review form the strategic report of the charity.

Achievements and performance

Since the lifting of lockdowns and easing of restrictions we have seen how important and needed open access youth provision is. There has been a huge growth in young people attending sessions particularly the engagement of 12-19-year-olds with numbers reaching as many as 86 on a single youth club session. There has been a huge growth in those wanting to take part in music workshops.

2

COVENTRY BOYS AND GIRLS CLUB LTD

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year ended 31 March 2022

Achievements and performance (continued)

We have continued to work hard over the last 12 months to develop new relationships and partnerships. We have also maintained and built on existing relationships. Key partners include

Coventry Youth Offending Service Coventry City Council Coventry University Family Hubs Media Mania Aptitude CIC Positive Youth Foundation Belgrade Theatre West Midlands Police COV - Creative Optimistic Visions Primary and Secondary Schools across Coventry Dare to Dream Coventry and Warwickshire Horizon Teams British Red Cross UK Youth Warwickshire Youth Justice James Brindley Foundation Street Games Snow Camp Charity

What have we been doing?

Snow Camp - Over the last 12 months some of our young people have taken part in numerous educational programmes run by the Snow Camp Charity. Four progressed from the 2 day ‘First tracks’ beginners course in July 2021. In November the young people were invited back to the 6 weeks ‘Excel’ programme running from October to November 2021 with all of them passing the required level to progress to the 10-week instructor's course. From February 2022 the young people were taking part in weekly training at Tamworth Snow Dome in preparation for their residential course in Italy in April 2022 where they completed their qualification in becoming snow sports instructors. The cost of the programme was £1,000 each for the 10-week programme which is inclusive of residential costs, safeguarding training and first aid. However, the Snow Camp Charity part funded these, reducing costs to £250 per young person with one young person receiving a fully funded scholarship.

Summer HAF Programme - CBGC delivered its first ever holiday club from 2nd August to 27th August 2021. This saw staff deliver 4 weeks of holiday provision for children aged 7-12. The camp was part funded by Coventry City Council (CCC) for those who were in receipt of free school meal related benefits. We also opened the programme up so it was accessible to all families and charged a small fee for those who weren't eligible for the free places through CCC. We had on average 35 children a day attending the camp. We provided breakfast, snack and lunch and a range of activities which were both educational and enjoyable.

CBGC Family Fun Day - To close the summer of 2021 of we hosted a family fun day with a range of activities for children and young people. We had face painting, inflatables, live music, comedy, poetry, magicians, bhangra dancing just to name a few. We had over 100 people attend including the Lord

3

COVENTRY BOYS AND GIRLS CLUB LTD

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year ended 31 March 2022

Achievements and performance (continued)

Mayor. We had great feedback from all participants.

CBGC Urban Night - In August 2021 we hosted our very first music event which saw local musicians, organisations and young people come together to provide an open mic night. The event was a huge success with over 80 young people attending.

Young Person's Journey (case study ) - One young person has struggled with his identity having been associated to a gang through family links. He is a very driven and clever individual with a secret passion for spoken word and poetry which he was unaware of prior to his one-to-one sessions. Over the last 12 months this young person's confidence has grown and he is no longer afraid to show his talent. His commitment to the programme is evident in his attendance with him never missing a session and always being engaged.

As part of his mentoring, he was challenged to create a spoken word piece from a female perspective, which he has achieved with great story telling and empathy. He has now written 3 songs and is working on a short film which tackles the issues and inequalities he has experienced, from domestic abuse and mental health issues to drug abuse and violence. This short film will be created into an interactive video/presentation to highlight issues in society that are faced by many and will be used in schools. We are funding his work from the Coventry Arts Fund.

Youth Provision at CBGC

Youth Café (Age 12-19) Music Workshops (Age 12-19) Cooking Workshops (Age 10-14) Holiday Provision including HAF (Age 7-14) Young Women's Group (Age 14-19) The MAC Project (Age 14-19) Community Outreach and Engagement Sessions (Age 7-17) Box Fit Sessions (Age 12-19)

We have worked hard to make sure we increase engagement of young people throughout sessions with some sessions growing quicker than others. Youth provision engagement statistics are set out below;

Number of young people registered – 485 Number of new young people in the last 12 months – 94 Number of weekly sessions delivered at CBGC – 7 Average weekly attendances at CBGC – 159 Average weekly mentoring sessions at CBGC – 14 Highest attendance at CBGC – 86 Number of weekly sessions (external) – 4 Average weekly attendance (external) – 70 Highest attendance (external) – 20

4

COVENTRY BOYS AND GIRLS CLUB LTD

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year ended 31 March 2022

Achievements and performance (continued)

The Music and Change Project (MAC)

During the last 12 months we have continued to develop The MAC Programme. The programme continues to work with an array of young people who face a range of issues and barriers, the most common being young people at risk from or being involved in gangs including county lines, CSE, knife crime, family breakdown and mental health concerns.

The programme has continued to have great success and delivery has grown massively over the last 12 months. We have had to employ 2 sound engineers to cope with demands or music needs from mentees and an additional mentor to deliver one to one sessions. We have ongoing contracts with Coventry Youth Offending Service and Coventry Horizon, as well as Warwickshire Youth Justice Board and the Warwickshire Horizon team. These bodies are invoiced for hours at £30ph.

The team have also built great relationships with other organisations and are currently taking referrals from Positive Youth Foundation (PYF) and Family Hubs. We are also working closely with schools across Coventry where we charge £16.50 per staff per hour. The MAC Project is becoming a sustainable strand of CBGC. However, it still has a long way to go until incomings exceed outgoings. Statistics for MAC project engagement are below;

One to one sessions delivered - 14 (weekly) School group mentoring sessions delivered - 4 (weekly) MAC Project weekly engagement - 84

MAC Project partners include

Local Authority and Statutory Organisations

Coventry Youth Offending Service Coventry Horizon Team Warwickshire Horizon Team Warwickshire Youth Justice Board West Midlands Police Coventry City Council

Schools

Bishop Ullathorne Catholic Dovetree School (SEN) Cardinal Wiseman Catholic Woodfield School Willenhall Primary Sidney Stringer Academy (05/22) Grace Academy (05/22) Gosford Park Primary (05/22) Stoke Heath Primary (05/22) Kenilworth School (05/22) Blue Coat Church of England (05/22)

5

COVENTRY BOYS AND GIRLS CLUB LTD

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year ended 31 March 2022

Achievements and performance (continued)

Coventry Youth Partnership

CBGC continues to play an active part of the Coventry Youth Partnership (CYP). However, the last few months have been spent playing catch up on all things CYP. Following meetings, it’s clear that CYP is struggling to attain additional funding to continue the CYP group post summer 2022. However, all members are working hard proposing future plans as to what the new CYP may look like if we are unable to secure additional funding.

Moving forward and what we are planning?

Open Access Youth Provision

The team are working hard to ensure we are providing meaningful and educational as well as enjoyable youth provision. We have an outline programme which will take us to the summer holidays where we are hoping to deliver both a daytime summer camp in partnership with Coventry City Council and open access evening provision. One area we need to review is the provision for the 12-19 age group. We are seeing a huge rise in numbers which is requiring more staff on sessions. The risk associated to that age group is much greater than others due to the backgrounds of some of the young people. The more schools we go to with The MAC Project then the greater number of young people are attending sessions and this does increase the risk of conflict amongst them. We aim to add 16+ Youth Club, LGBTQ+ Chat Group, Educational Workshops and Social Action projects.

Financial review

A total of nearly £100K of grants funded many projects and these have not all have been spent in full resulting in a balance left in restricted funds to continue into 2022/23. Monies received from the Coronavirus Job Support Scheme (‘furlough’) totalled £47,157 in the year which greatly helped reduce the burden of the club being closed due to Covid lockdowns. The charity's reserves of £207,808 excluding fixed assets (2021: £188,464) are to fund future charitable activities in line with the Memorandum of Association and in accordance with the Charity Commission recommendations for a charity of our size. The trustees have reviewed their policies on the balances held in reserve and are endeavouring to maintain and increase these to leave sufficient to provide stability of the Club for future years.

The trustees' annual report and the strategic report were approved on 21 November 2022 and signed on behalf of the board of trustees by:

Mr P M Williams (Finance Director) Trustee

Mr A Meknassi (Trustee)

6

COVENTRY BOYS AND GIRLS CLUB LTD

Company Limited by Guarantee

Independent Examiner's Report to the Trustees of COVENTRY BOYS AND GIRLS CLUB LTD

Year ended 31 March 2022

I report to the trustees on my examination of the financial statements of COVENTRY BOYS AND GIRLS CLUB LTD ('the charity') for the year ended 31 March 2022.

Responsibilities and basis of report

As the trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 ('the 2006 Act’).

Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Association of Chartered Certified Accountants (ACCA) which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act; or

  2. the financial statements do not accord with those records; or

  3. the financial statements do not comply with the accounting requirements of section 396 of the 2006 Act 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; or

  4. the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

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.

John Chapman FCCA – Independent Examiner Chapman & Co Accountants and Tax Advisers Ltd 28 Delaware Road Coventry CV3 6LX

21 November 2022

7

COVENTRY BOYS AND GIRLS CLUB LTD

Company Limited by Guarantee

Statement of Financial Activities (including income and expenditure account)

Year ended 31 March 2022

Year ended 31 March 2022
2022 2021
Unrestricted Restricted
funds funds Total funds Total funds
Note £ £ £ £
Income and endowments
Donations and legacies 5 113,410 92,594 206,004 165,866
Charitable activities 6 35,153 35,153 16,293
Other trading activities 7 85,255 85,255 63,095
Other income 8 47,157 47,157 130,174
-------------------------------- ---------------------------- -------------------------------- --------------------------------
Total income 280,975 92,594 373,569 375,428
================================ ============================ ================================ ================================
Expenditure
Expenditure on raising funds:
Costs of raising donations and
legacies 8,752 8,752 10,749
Costs of other trading activities 108,168 108,168 40,367
Expenditure on charitable activities 147,860 90,757 238,617 204,384
Governance costs 2,813 2,813 3,213
-------------------------------- ---------------------------- -------------------------------- --------------------------------
Total expenditure 267,593 90,757 358,350 258,713
================================ ============================ ================================ ================================
-------------------------------- ---------------------------- -------------------------------- --------------------------------
Net income and net movement in funds 13,382 1,837 15,219 116,715
================================ ============================ ================================ ================================
Reconciliation of funds
Total funds brought forward 1,729,138 15,275 1,744,413 1,627,698
----------------------------------------- ---------------------------- ----------------------------------------- -----------------------------------------
Total funds carried forward 1,742,520 17,112 1,759,632 1,744,413
========================================= ============================ ========================================= =========================================

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

The notes on pages 11 to 18 form part of these financial statements.

8

COVENTRY BOYS AND GIRLS CLUB LTD

Company Limited by Guarantee

Statement of Financial Position

31 March 2022

2022 2021
Note £ £
Fixed assets
Tangible fixed assets 13 1,551,824 1,555,949
Current assets
Stocks 14 1,213 55
Debtors 15 16,775 21,353
Cash at bank and in hand 214,278 177,295
-------------------------------- --------------------------------
232,266 198,703
Creditors: amounts falling due within one year 16 24,458 10,239
-------------------------------- --------------------------------
Net current assets 207,808 188,464
----------------------------------------- -----------------------------------------
Total assets less current liabilities 1,759,632 1,744,413
----------------------------------------- -----------------------------------------
Net assets 1,759,632 1,744,413
========================================= =========================================
Funds of the charity
Restricted funds 17,112 15,275
Unrestricted funds 1,742,520 1,729,138
----------------------------------------- -----------------------------------------
Total charity funds 18 1,759,632
=========================================
1,744,413
=========================================

For the year ending 31 March 2022 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.

These financial statements were approved by the board of trustees and authorised for issue on 21 November 2022 and are signed on behalf of the board by:

Mr P M Williams (Finance Director) Trustee

Mr A Meknassi (Trustee)

The notes on pages 11 to 18 form part of these financial statements.

9

COVENTRY BOYS AND GIRLS CLUB LTD

Company Limited by Guarantee

Statement of Cash Flows

Year ended 31 March 2022

COVENTRY BOYS AND GIRLS CLUB LTD
Company Limited by Guarantee
Statement of Cash Flows
Year ended 31 March 2022
2022 2021
£ £
Cash flows from operating activities
Net income 15,219 116,715
Adjustments for:
Depreciation of tangible fixed assets 13,015 12,776
Accrued (income)/expenses (4,449) 3,589
Changes in:
Stocks (1,158) 1,540
Trade and other debtors 4,578 (3,452)
Trade and other creditors 18,668 (5,607)
---------------------------- --------------------------------
Cash generated from operations 45,873 125,561
---------------------------- --------------------------------
Net cash from operating activities 45,873 125,561
============================ ================================
Cash flows from investing activities
Purchase of tangible assets (8,890) (24,638)
---------------------------- --------------------------------
Net cash used in investing activities (8,890) (24,638)
============================ ================================
Net increase in cash and cash equivalents 36,983 100,923
Cash and cash equivalents at beginning of year 177,295 76,372
-------------------------------- --------------------------------
Cash and cash equivalents at end of year 214,278 177,295
================================ ================================

The notes on pages 11 to 18 form part of these financial statements.

10

COVENTRY BOYS AND GIRLS CLUB LTD

Company Limited by Guarantee

Notes to the Financial Statements

Year ended 31 March 2022

1. General information

The charity is a public benefit entity and a private company limited by guarantee, registered in England and Wales and a registered charity in England and Wales. The address of the registered office is 50 Whitefriars Street, Coventry, CV1 2DS.

2. Statement of compliance

These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the 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) (Charities SORP (FRS 102)) and the Companies Act 2006.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

There are no material uncertainties about the charity's ability to continue.

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.

Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal and fall into one of two sub-classes: restricted income funds or endowment funds.

11

COVENTRY BOYS AND GIRLS CLUB LTD

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2022

Incoming resources

All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:

Resources expended

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Long leasehold property - Straight line over the lease term
Equipment - 15% reducing balance
Motor vehicles - 25% reducing balance

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

12

COVENTRY BOYS AND GIRLS CLUB LTD

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2022

4. Limited by guarantee

Coventry Boys and Girls Club Limited is a company limited by guarantee and accordingly does not have any share capital.

Every member of the company undertakes to contribute such amount as may be required not exceeding £20 to the assets of the charitable company in the event of its being wound up while he or she is a member, or within one year after he or she ceases to be a member.

5. Donations and legacies

Donations and legacies
Unrestricted Restricted Total Funds
Funds Funds 2022
£ £ £
Donations
Donations 113,410 92,594 206,004
================================ ============================ ================================
Unrestricted Restricted Total Funds
Funds Funds 2021
£ £ £
Donations
Donations 69,191 96,675 165,866
============================ ============================ ================================
Charitable activities
Unrestricted Total Funds Unrestricted Total Funds
Funds 2022 Funds 2021
£ £ £ £
Use of facilities-charitable purposes 23,727 23,727 14,979 14,979
Youth members subscriptions 11,426 11,426 1,314 1,314
-------------------------------- -------------------------------- -------------------------------- --------------------------------
35,153 35,153 16,293 16,293
================================ ================================ ================================ ================================
Other trading activities
Unrestricted Total Funds Unrestricted Total Funds
Funds 2022 Funds 2021
£ £ £ £
Use of facilities-other 67,313 67,313 51,060 51,060
Coffee bar income 17,942 17,942 12,035 12,035
-------------------------------- -------------------------------- -------------------------------- --------------------------------
85,255 85,255 63,095 63,095
================================ ================================ ================================ ================================
Other income
Unrestricted Total Funds Unrestricted Total Funds
Funds 2022 Funds 2021
£ £ £ £
Coronavirus Job Retention Scheme
grants 47,157 47,157 104,424 104,424
Other Coronavirus lockdown grants - - 25,750 25,750
-------------------------------- -------------------------------- -------------------------------- --------------------------------
47,157 47,157 130,174 130,174
================================ ================================ ================================ ================================

6. Charitable activities

7. Other trading activities

8. Other income

13

COVENTRY BOYS AND GIRLS CLUB LTD

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2022

9. Net income

Net income is stated after charging/(crediting):

Net income is stated after charging/(crediting):
2022 2021
£ £
Depreciation of tangible fixed assets 13,015 12,776
============================ ============================
10. Independent examination fees
2022 2021
£ £
Fees payable to the independent examiner for:
Independent examination of the financial statements 1,200 1,200
Other assurance services 1,600 2,000
-------------- -----------------------
2,800 3,200
============== =======================

11. Staff costs

The total staff costs and employee benefits for the reporting period are analysed as follows:

2022 2021
£ £
Wages and salaries 204,038 166,599
Social security costs 7,224 4,561
Pension costs 3,083 1,241
-------------------------------- --------------------------------
214,345
================================
172,401
================================

The average head count of employees during the year was 18 (2021: 17).

No employee received employee benefits of more than £60,000 during the year (2021: Nil).

12. Trustee remuneration and expenses

No trustees received emoluments for their services as trustees during the year.

14

COVENTRY BOYS AND GIRLS CLUB LTD

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2022

13. Tangible fixed assets

13. Tangible fixed assets
Long
leasehold Motor
property vehicles Equipment Total
£ £ £ £
Cost
At 1 April 2021 1,523,828 23,200 63,653 1,610,681
Additions 8,890 8,890
----------------------------------------- ---------------------------- ---------------------------- -----------------------------------------
At 31 March 2022 1,523,828 23,200 72,543 1,619,571
========================================= ============================ ============================ =========================================
Depreciation
At 1 April 2021 14,712 21,526 18,494 54,732
Charge for the year 7,191 419 5,405 13,015
----------------------------------------- ---------------------------- ---------------------------- -----------------------------------------
At 31 March 2022 21,903 21,945 23,899 67,747
========================================= ============================ ============================ =========================================
Carrying amount
At 31 March 2022 1,501,925 1,255 48,644 1,551,824
========================================= ============================ ============================ =========================================
At 31 March 2021 1,509,116 1,674 45,159 1,555,949
========================================= ============================ ============================ =========================================
14. Stocks
2022 2021
£ £
Finished goods and goods for resale 1,213 55
======================= ==============
15. Debtors
2022 2021
£ £
Trade debtors 16,375 7,781
Prepayments and accrued income 13,572
Other debtors 400
---------------------------- ----------------------------
16,775 21,353
============================ ============================
16. Creditors: amounts falling due within one year
2022 2021
£ £
Accruals and deferred income 20,064 9,937
Social security and other taxes 3,595
Other creditors 799 302
---------------------------- ----------------------------
24,458 10,239
============================ ============================

15

COVENTRY BOYS AND GIRLS CLUB LTD

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2022

17. Deferred income

Amount deferred in year

2022 2021
£ £
14,576
============================

==============

18. Analysis of charitable funds

Unrestricted funds

Unrestricted funds
At At
1 April 2021 Income Expenditure Transfers 31 Mar 2022
£ £ £ £ £
Unrestricted funds 1,729,138 280,975 (267,593) 1,742,520
----------------------------------------- -------------------------------- -------------------------------- -------------- -----------------------------------------
1,729,138 280,975 (267,593) 1,742,520
========================================= ================================ ================================ ============== =========================================
At At
1 April 2020 Income Expenditure Transfers 31 Mar 2021
£ £ £ £ £
Unrestricted funds 1,627,698 278,753 (200,853) 23,540 1,729,138
----------------------------------------- -------------------------------- -------------------------------- -------------- -----------------------------------------
1,651,238 278,753 (200,853) 23,540 1,729,138
========================================= ================================ ================================ ============== =========================================
Restricted funds
At At
1 Apr 2021 Income Expenditure Transfers 31 Mar 2022
£ £ £ £ £
Red Cross project -
4,181
(4,181) - -
Girls’ sports fund 10,000
10,000
(21,006) 5,275 4,269
Youth work
2,775

-
- (2,775) -
Education and training
2,500

-
- (2,500) -
Children in Need -
8,000
(8,000) - -
Kickstart -
10,852
(10,852) - -
Morrisons Foundation -
5,000
(1,402) - 3,598
Do More Local 2021 -
2,021
(1,000) - 1,021
ESF Community fund -
8,800
(8,800) - -
Four Acre Trust (MAC fund) -
10,000
(10,000) - -
Easter Camp 2022 -
3,600
- - 3,600
Made by Sport -
12,500
(7,876) - 4,624
Coventry City Council Arts
grant -
8,000
(8,000) - -
Coventry Building Society
grant -
9,640
(9,640) - -
-------------------------------- ------------------------------------ -------------------------------- -------------------------------- -----------------------------------------
15,275
92,594
(90,757) (-)
17,112
================================ ================================ ================================ ================================ =========================================

16

COVENTRY BOYS AND GIRLS CLUB LTD

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2022

Analysis of charitable funds continued…

Restricted funds

Restricted funds
At At
1 Apr 2020 Income Expenditure Transfers 31 Mar 2021
£ £ £ £ £
Girls’ sports fund - 10,000 - - 10,000
Youth work - 21,775 (19,000) - 2,775
Holiday activities
-
17,400 (17,400) - -
Education and training - 10,500 (8,000) - 2,500
New building and equipment
fund - 20,000 (1,460) (18,540) -
Music equipment and
Programmes fund - 5,000 - (5,000) -
Covid 19 fund - 4,000 (4,000) - -
Youth leader fund - 8,000 (8,000) - -
-------------------------------- ------------------------------------ -------------------------------- -------------------------------- -----------------------------------------
- 96,675 (57,860) (23,540)
15,275
================================ ================================ ================================ ================================ =========================================

Purposes of restricted funds

The Red Cross project related to young people becoming Red Cross Ambassadors and leading other young people in short-term social action, fundraising and campaigning activities on behalf of the Red Cross.

The Girls' sport fund relates to activities to engage girls in sporting activities, in line with ‘This Girl Can’

.

The Youth work fund related to the provision of recreational and educational activities to children and young persons.

The Education and training fund related to helping young people not in education, employment or training (NEETs) to gain functional key skills to be ready for work.

The Children in Need fund was used to fund additional youth leaders.

The Kickstart fund was used to create new jobs for 16 to 24 year olds on Universal Credit who are at risk of long term unemployment

The Morrisons Foundation fund is being used to purchase equipment to help increase the number of young people which can be supported through the safe delivery of youth provision.

The Do More Local 2021 fund provided 2 additional staff members for 5 weeks

The ESF Community fund helped develop young people not in education, training or employment to gain basic skills and some entry online training to help them into employment or training.

17

COVENTRY BOYS AND GIRLS CLUB LTD

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2022

Analysis of charitable funds continued…

Four Acre Trust (MAC fund) was used to provide young people with community access to music provision to help them change their lives and learn new skills.

The Made by Sport (Heart of England) fund is being used to provide additional staff and equipment to enhance youth sport sessions.

The Easter Camp 2022 fund was set up to provide holiday provision during school holidays at Easter 2022.

The Coventry City Council Arts grant helped to provide young people not only with the opportunity to create a professional quality piece of music but to allow them to learn and develop the skills to create this themselves.

The Coventry Building Society grant helped develop a music mentoring programme working with small groups of young people.

19. Analysis of net assets between funds

19. Analysis of net assets between funds
Unrestricted Restricted Total Funds
Funds Funds 2022
£ £ £
Tangible fixed assets 1,551,824 1,551,824
Current assets 215,154 17,112 232,266
Creditors less than 1 year (24,458) (24,458)
----------------------------------------- ---------------------------- -----------------------------------------
Net assets 1,742,520 17,112 1,759,632
========================================= ============================ =========================================
Analysis of net assets between fundscontinued…
Unrestricted Restricted Total Funds
Funds Funds 2021
£ £ £
Tangible fixed assets 1,555,949 1,555,949
Current assets 183,428 15,275 198,703
Creditors less than 1 year (10,239) (10,239)
----------------------------------------- ---------------------------- -----------------------------------------
Net assets 1,729,138 15,275 1,744,413
========================================= ============================ =========================================

20. Analysis of changes in net debt

Analysis of changes in net debt
At
At 1 Apr 2021 Cash flows 31 Mar 2022
£ £ £
Cash at bank and in hand 177,295 36,983 214,278
================================ ============================ ================================

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