## |Trustees|Mr A Watson|| |---|---|---| ||Mr R RTyerrman|| ||Mr A Gallagher|| ||8 A SaIkeld|| ||Mrs AScott|| ||Rev P Sinclair|| ||Mr R Convery|| ||Mr M Innes|| ||Mr J DShield|| ||Mr J Underwood|| |Secretary|Mr P Hillary Mr|| |Charity number|1068064|| |Company number|03488288|| |Registered office|YMCA Parlia ment Street|| ||Consett|| ||Co Durham|| ||DHB SDH|| |Auditor|TCGroup|| ||12Bessemer Court|| ||Hownsgill
Industrial|Park| ||Knitsley Lane|| ||Consett|| ||Co Durham|| ||DHB 7BL|| ## |||Page| |---|---|---| |Trustees'
report||1-4| |Statement ofTrustees'|responsibilities|| |Independent
auditor's|report|| |Statement offina ncia I activities||10| |Balance sheet||| |Statement ofcash flows||12| |Notes tothe financial|statements|13-32| ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## DELTA- NORTh CONSErr UMrrED 1NDEpENDE￿AuD[￿R'S REPORT (copillNUED) TO THE TRu￿EESOF DELTA- NORTH CONSErr UMrrED A further descrlptlon of our responsibilrties is available on the Financlal Reportln8 Counclvs websSte at: https:/l www.frc.org.uklOur-WorklAudlt/AudSt-and-assurance/Standards-and-8uidancelStandards-and%uidance- foraudltorslAuditorsrespDnsibilitle5-for-audit/Descrlptlon-of-audltors-resFKJnsibilities-for-audit.aspx. Thls descrlptlon forms part of our auditoff5 report. itse ol our veporc Th15 report Is made solely to the charltable company's trustees, as a body, In accordance with Chapter 3 of Part 16 of the Companles Act 2(*J6. Our audit work ha5 been undertaken so that we might stste to the Char￿,5 trustees those matters we are requlred to state to them In an auditor's ￿port and for no other purpose. To the fullest extent permitted by law, we do not a¢￿pt or assume responslblllty to anyone other than the charitable company and rts trustees as a body. for our audit worK forthi5 repor¢ orforthe oplnlons we have formed. ofour report Thls report is made solety to the Charlty's members, as a tr￿dy. In accordaTh￿ wlth Chapter 3 of part 16 of the Companies Act 2rxJ6. I￿r audtt work has been undertaken so that we m*ht state to the Charlty'5 members those Matte￿ we are Tequlred to State to them In an auditor's report and for no other purpose. To the fullest extent permltted by law, we do not accept or assume re5ponslblllty to anyone other than the Charlty and the Charity'5 members as a body, ft>r our audlt worl for thls report. or for the oplnlons we have fom)ed. Rebecu Davlson ACA {Senlor stst￿Ory Audltorl for and On behalf ofTC 6n)up t6105123 Statutory Audltor 12 Bessemer Court Hownsgill Industrial Park Knitsley Lane Consett CD Durham DH8 7BL ## |||||Unrestricted|Restdcted|Total|Unrestricted|Restricted|Total| |---|---|---|---|---|---|---|---|---|---| |||||funds|funds||funds|funds|| |||||2022|2022|2022|2021|2021|2021| ||||Notes|E|E|E|E|E|E| |Income and endowments|||from:||||||| |Donations
and|legacies|||2,871|8,528|11,399|130,257|95,887|226,144| |Charitable
activities||||1,230,440||1,230,440|966,689||966,689| |Investments||||1||1|2||2| |Other income||||40,528||40,528|32,123||32,123| |Total income||||1,273,840|8,528|1,282,368|1,129,071|95,887|1,224,958| |~Edit|||||||||| |Raising funds|||6|18,691||18,691|6,208||6,208| |Charitable
activities|||7|1,448,303|42,538|1,490,841|1,394,541|106,144|1,500,685| |Other|||12|5,408||5,408|5,108|8,194|13,302| |Total resources|||||||||| |expended||||1,472,402|42,538|1,514,940|1,405,857|114,338|1,520,195| |Net gains/(losses)||on|||||||| |investments|||13|(17,615)||(17,615)|37,307||37,307| |Gross transfers|between||||||||| |funds|||||||7,053|(7,053)|| |Net movement|in funds|||(216,177)|(34,010)|(250,187)|(232,426)|(25,504)|(257,930)| |Fund balances|at|1|||||||| |September 2021||||1,613,684|500,565|2,114,249|1,846,109|526,069|2,372,178| |(Restated)|||||||||| |Fund balances|at|31|||||||| |August 2022 (Restated)||||1,397,507|466,555|1,864,062|1,613,683|500,565|2,114,248| ## ## ||||||2022||2021|| |---|---|---|---|---|---|---|---|---| |||||Notes|E||E|| |Fixed assets||||||||| |Tangible assets (Restated)||||14||1,169,203||1,206,954| |Investment|properties||(Restated)|15||335,000||520,000| |Investments||||16||101,539||114,154| |||||||1,605,742||1,841,108| |Current assets||||||||| |Stocks||||17|47||14,648|| |Debtors||||18|86,731||126,197|| |Cash at bank and in||hand|||271,126||323,360|| ||||||357,904||464,205|| |Creditors: amounts||falling due within||||||| |one year||||20|(96,939)||(159,967)|| |Net current|assets|||||260,965||304,238| |Total assets|less current liabilities|||||1,866,707||2,145,346| |Creditors: amounts||falling due after||||||| |more than one year||||21||(2,645)||(31,098)| |Net assets||||||1,864,062||2,114,248| |Income funds||||||||| |Restricted funds||||24||466,555||500,565| |Unrestricted|funds (Restated)|||||1,397,507||1,613,683| |||||||1,864,062||2,114,248| ## ## ## ## |||||2022||2021|| |---|---|---|---|---|---|---|---| |||||||E|| |Cash flows from operating
activities|||||||| |Cash absorbed
by operations|||29||(187,949)||(329,061)| |Investing activities|||||||| |Purchase oftangible fixed assets||||(27,495)||(24,037)|| |Proceeds on disposal oftangible fixed||assets||9,895||3,000|| |Proceeds on disposal of investment|property|||180,000|||| |Investment
gains reinvested||||||(5,602)|| |Investment
income received||||||2|| |Net cash generated
from/(used
in)|||||||| |investing activities|||||162,401||(26,637)| |Repayment
ofbank loans||||(26,686)||(25,526)|| |Payment ofobligations
under finance||leases|||||| |Net cash used in financing
activities|||||(26,686)||(25,526)| |Net decrease in cash and cash equivalents|||||(52,234)||(381,224)| |Cash and cash equivalents
at beginning||ofyear|||323,360||698,982| |Cash and cash equivalents
at end ofyear|||||271,126||323,360| ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## |||Unrestricted|Restricted|Total|Unrestricted|Restricted|Total| |---|---|---|---|---|---|---|---| |||funds|funds||funds|funds|| |||2022|2022|2022|2021|2021|2021| |||E|E|f|E|f|| |Donations|and gifts|1,871||1,871|2,583||2,583| |General Grants||1,000|8,528|9,528|127,674|95,087|222,761| |Other||||||800|800| |||2,871|8,528|11,399|130,257|95,887|226,144| ## ## |2|Donations
and|legacies||||||(Continued)| |---|---|---|---|---|---|---|---|---| ||Grants receivable for|||||||| ||core activities|||||||| ||lob Retention|Scheme||||93,524||93,524| ||General Grants|||||58,149|71,087|129,236| ||Other||1,000|8,528|9,528|(23,999)|24,000|1| ||||1,000|8,528|9,528|127,674|95,087|222,761| |||||O|LA|Al|Al|| |---|---|---|---|---|---|---|---|---| ||||||O|CV||| ||||||I|CLI|CO|| ||||||IA|IA||| ||||W|||||| |X||CCO
III||||||| |8||||||||| |||tI
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Q|| ## ## ## ## ||Unrestdcted|Unrestricted| |---|---|---| ||funds|funds| ||2022|2021| ||f|f| |Interest receivable||| |Other income||| ||Unrestricted|Unrestricted| ||funds|funds| ||2022|2021| ||f|f| |Net gain on disposal oftangible fixed assets||764| |Other income|597|| |Rental Income|39,931|31,359| ||40,528|32,123| ## ## ## ||||Unrestricted|Unrestricted| |---|---|---|---|---| ||||funds|funds| ||||2022|2021| ||||E|f| |Fundraisin|and|ublic'||| |Advertising|||53|150| ## ## ## ||||||| |---|---|---|---|---|---| |6|Raising funds||||(Continued)| ||T~di
I||||| ||Operating
charity shops|||140|2,088| ||Other trading activities|||3,888|3,970| ||Trading costs|||4,028|6,058| ||Investment
mana|ement||14,610|| |||||18,691|6,208| |7|Charitable
activities||||| |||||General|General| |||||2022|2021| |||||E|E| ||Staff costs|||962,249|1,069,417| ||Depreciation
and impairment|||55,352|71,225| ||Durham
Works|||1,432|297| ||Alternative
education|||66,980|25,225| ||Prince's Trust|||103,072|71,683| ||Room hire|||23,699|| |||||1,212,784|1,237,847| ||Share ofsupport costs (see note 8)|||165,963|160,492| ||Share ofgovernance||costs (see note 8)|112,094|102,346| |||||1,490,841|1,500,685| ||Analysis by fund||||| ||Unrestricted
funds|||1,448,303|1,394,541| ||Restricted funds|||42,538|106,144| |||||1,490,841|1,500,685| ## |8|Supportcosts|||||||| |---|---|---|---|---|---|---|---|---| |||Support costs|Governance|2022Support||costs|Governance|2021| ||||Costs||||costs|| ||Staff costs||93,849|93,849|||86,169|86,169| ||Depreciation|||||(9,197)||(9,197)| ||Rent and utility costs|21,914|3,500|25,414||16,829|3,462|20,291| ||Motor and fuel costs|16,850||16,850||9,346||9,346| ||Repair and maintenance|||||||| ||Cos'tS|23,403||23,403||36,481||36,481| ||Telephone
and office|||||||| ||costs|18,083||18,083||17,967||17,967| ||General support costs|85,713||85,713||89,066||89,066| ||Audit fees||4,200|4,200|||4,000|4,000| ||Accountancy||2,625|2,625|||3,000|3,000| ||Legal and professional||7,920|7,920|||5,715|5,715| |||165,963|112,094|278,057|160,492||102,346|262,838| ||Analysed
between|||||||| ||Charitable
activities|165,963|112,094|278,057|160,492||102,346|262,838| ## ## ## |||2022|2021| |---|---|---|---| |||Number|Number| |Governance||2|2| |Operational|Staff|35|42| |Total||37|44| |Employment|costs|2022|2021| |||E|E| |Wages and|salaries|833,408|924,393| |Social security costs||161,612|172,583| |Other pension costs||61,078|58,610| |||1,056,098|1,155,586| ||Unrestricted|Unrestricted|Restricted|Total| |---|---|---|---|---| ||funds|funds|funds|| |||||E| ||2022|2021|2021|2021| |Net loss on disposal oftangible fixed assets|223||8,194|8,194| |Bank Charges and interest|5,408|5,108||5,108| ||5,631|5,108|8,194|13,302| ## ## ## ## ## ||||||||Unrestricted|Unrestricted| |---|---|---|---|---|---|---|---|---| ||||||||funds|funds| ||||||||2022|2021| ||||||||f|f| |Revaluation|ofinvestments||||||(12,615)|11,052| |Revaluation|ofinvestment||properties||||(5,000)|26,255| ||||||||(17,615)|37,307| |Tangible Rxed assets||||||||| |||||Freehold|land|Fixtures and|Motor vehicles|Total| |||||and buildings||ettings||| ||||||E|E||| |Cost||||||||| |At 1September 2021||||1,795,559||224,640|146,978|2,167,177| |Additions|||||||27,495|27,495| |Disposals|||||||(16,655)|(16,655)| |At 31August|2022|||1,795,559||224,640|157,818|2,178,017| |Depreciation|and impairment|||||||| |At 1September 2021||||673,052||208,793|78,377|960,222| |Depreciation|charged|in the year||36,062||2,843|16,224|55,129| |Eliminated
in respect||ofdisposals|||||(6,537)|(6,537)| |At 31August|2022|||709,114||211,636|88,064|1,008,814| |Carrying amount||||||||| |At 31August|2022|||1,086,445||13,004|69,754|1,169,203| |At 31August|2021|||1,122,507||15,846|68,601|1,206,954| ## ## ## |Investment
property||| |---|---|---| |||2022| |||6| |Fair value||| |At 1September 2021||520,000| |Disposals||(180,000)| |Net gains or losses through|fair value adjustments|(5,000)| |At 31August 2022||335,000| ## ||2022| |---|---| |Cost or valuation|| |At 1September 2021|114,154| |Valuation
changes|(12,615)| |At 31August 2022|101,539| |Carrying amount|| |At 31August 2022|101,539| |At 31August 2021|114,154| ## ## ## ||||2022|2021| |---|---|---|---|---| ||||E|E| ||Investments|at fair value comprise:||| ||Unit Trust investment||101,539|114,154| |17|Stocks|||| ||||2022|2021| ||||E|E| ||Finished goods and goods for resale||47|14,648| |Debtors|||| |---|---|---|---| |||2022|2021| |Amounts
falling due within one year:||E|E| |Trade debtors||48,966|89,419| |Other debtors|||286| |Prepayments|and accrued income|37,765|36,492| |||86,731|126,197| ## |Loans and overdrafts||| |---|---|---| ||2022|2021| ||E|E| |Bank loans|29,938|56,624| |Payable within one year|27,293|25,526| |Payable after one year|2,645|31,098| ## ## ||||||||||2022|2021| |---|---|---|---|---|---|---|---|---|---|---| |||||||||Notes|f|| ||Bankloans|||||||19|27,293|25,526| ||Other taxation and|||social security|||||21,432|25,976| ||Deferred|income||||||22||58,590| ||Trade creditors||||||||32,513|35,059| ||Other creditors||||||||3,987|6,199| ||Accruals|and deferred|||income||||11,714|8,617| ||||||||||96,939|159,967| |21|Creditors: amounts|||falling due after more than one year||||||| ||||||||||2022|2021| |||||||||Notes|f|f| ||Bank loans|||||||19|2,645|31,098| |22|Deferred|income||||||||| ||||||||||2022|2021| ||||||||||f|f| ||Other deferred income|||||||||58,590| ||Deferred|income|is|included||in the financial statements|as follows:|||| ||||||||||2022|2021| |||||||||||E| ||Deferred|income|is|included||within:||||| ||Current|liabilities||||||||58,590| ||Movements
in the|||year:||||||| ## ## |22|Deferred|income|||(Continued)| |---|---|---|---|---|---| ||Deferred|income at|1September 2021|58,590|112,017| ||Resources|deferred|in the year||112,017| ||Deferred|income at|31August 2022|58,590|224,034| ## |||||00.!||0
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58|| |Z|IL|||||||||||||||||| ## |25|Analysis ofnet assets|between|funds|||||| |---|---|---|---|---|---|---|---|---| |||Unrestricted||Restricted|Total|Unrestricted|Restricted|Total| ||||funds|funds||funds|funds|| ||||2022|2022|2022|2021|2021|2021| ||||E|f|f|f|f|f| ||Fund balances at 31|||||||| ||August 2022 are|||||||| ||represented
by:|||||||| ||Tangible assets||702,648|466,555|1,169,203|723,850|483,104|1,206,954| ||Investment
properties||335,000||335,000|520,000||520,000| ||Investments||101,539||101,539|114,154||114,154| ||Current|||||||| ||assets/(liabilities)||260,965||260,965|286,777|17,461|304,238| ||Long term liabilities||(2,645)||(2,645)|(31,098)||(31,098)| |||1,397,507||466,555|1,864,062|1,613,683|500,565|2,114,248| ## ## ## ||Reconciliation offunds||||||||| |---|---|---|---|---|---|---|---|---|---| |||||||2021|||2020| ||Adjustments
to prior year||||||||| ||Effect ofaccounting for investment||properties||at fair value|69,063|||69,063| ||Funds as previously
reported|||||2045 185|2|303115|| ||Funds as adjusted|||||2 114248|2|372 178|| ||Analysis ofthe effect upon funds||||||||| ||Unrestricted
funds|||||69,063||69,063|| |29|Cash generated
from operations||||||2022||2021| ||||||||||E| ||Deficit forthe year||||||(250,187)||(257,930)| ||Adjustments
for:||||||||| ||Investment
income recognised|in|statement||offinancial activities||(1)||(2)| ||Loss on disposal oftangible fixed||assets||||223||6,666| ||Fair value gains and losses on|investment||properties|||5,000||(26,255)| ||Fair value gains and losses on|investments|||||12,615||(11,052)| ||Depreciation
and impairment|oftangible||fixed assets|||55,129||62,791| ||Movements
in working capital:||||||||| ||Decrease in stocks||||||14,601||2,766| ||Decrease/(increase)
in debtors||||||39,466||(57,401)| ||(Decrease)/increase
in creditors||||||(6,205)||4,783| ||(Decrease) in deferred income||||||(58,590)||(53,427)| ||Cash absorbed
by operations||||||(187,949)||(329,061)| ## ## ## |30|Analysis ofchanges|in net funds|||| |---|---|---|---|---|---| ||||At 1September|Cash flows|At31August 2022| ||||2021||| ||Cash at bank and in|hand|323,360|(52,234)|271,126| ||Loans falling due within one year||(25,526)|(1,767)|(27,293)| ||Loans falling due after more than one year||(31,098)|28,453|(2,645)| ||||266,736|(25,548)|241,188|