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2022-08-31-accounts

The Charity Registration Number is :- 01072884

Wirral Youth for Christ

Report and Accounts

31 August 2022

Wirral Youth for Christ

Report and accounts for the year ended 31 August 2022

Contents

Page
Charity information 1
Trustees' Annual Report 1
Statement of directors' responsibilities 5
Independent Accountant's Report 6
Funds Statements:-
Statement of Financial Activities 8
Statement of Financial Activities - Prior Year statement 9
Income and Expenditure account 11
Balance sheet 12
Notes to the accounts 13

Wirral Youth for Christ

Trustees' Annual Report for the year ended 31 August 2022

The Trustees present their Report and Accounts for the year ended 31 August 2022.

Reference and administrative details

The charity name.

The legal name of the charity is:- Wirral Youth for Christ.

The charity is also known by its operating name, Wirral Youth for Christ.

The charity's areas operation and UK charitable registration.

The charity is registered in England & Wales with the Charity Commission in England & Wales (CCEW) with charity number 01072884.

The charity does not operate in any overseas jurisdictions.

Legal structure of the charity

The charity is constituted as an unincorporated charity, established by Trust Deed. The governing document of the charity is the Trust Deed establishing the charity.

There are no restrictions in the governing documents on the operation of the Charity or on its investment powers other than those imposed by Charity Law.

The trustees are all individuals.

1

Wirral Youth for Christ

Trustees' Annual Report for the year ended 31 August 2022

The principal operating address, telephone number, email and web addresses of the charity are:- C/O Hope Church Station Road, Hoylake Wirral, CH47 4AA Telephone 01516771329 The Trustees in office on the date the report was approved were:- Anne Hesketh Mark Woodger Daniel Sach Olivia Higgins David Vestergaard The following persons served as Trustees during the year ended 31 August 2022 :-

The trustees who served as a trustee in the reporting period were as shown above, and there were no changes during the year, or in the period between the year end and the approval of the accounts.

All the trustees are also members of the charity.

2

Wirral Youth for Christ

Trustees' Annual Report for the year ended 31 August 2022

Objects and activities of the charity

The purposes of the charity as set out in its governing document.

The purposes of the Charity are set out with the Charity's objectives detailed below.

The main activities undertaken in relation to those purposes during the year.

The charity’s objects and principal activities are:

  1. To promote the Christian faith and to offer the message, lifestyle and teachings of Jesus throughout the world, with particular focus on Wirral. 2. To teach, encourage and develop young people so that they reach their full potential personally, socially and spiritually.

  2. To give young people an informed opportunity to repeatedly hear and respond to the message of Jesus.

  3. To promote and encourage positive Christian living. 5. To relieve poverty and sickness thereby demonstrating practically the gospel of Jesus.

The main activities undertaken during the year to further the charity's purpose for the public benefit.

The trustees have had regard to the Charity Commission's guidance on public benefit in managing the activities of the charity.

3

Wirral Youth for Christ

Trustees' Annual Report for the year ended 31 August 2022

Structure, governance and management of the charity

The methods used to recruit and appoint new charity trustees.

Proposals for new Trustees are made by the Chair after making appropriate enquiries. Appointments are then made by election by the existing board of Trustees.

The trustees' bankers and advisors

Bankers Santander Accountants KBH Accountants Ltd - 255 Poulton Road, Wallasey, CH44 4BT

Financial review

The charity's financial position at the end of the year ended 31 August 2022

The financial position of the charity at 31 August 2022 and comparatives for the prior period, as more fully detailed in the accounts, can be summarised as follows:-

Total Funds
Unrestricted Revenue Funds available for the general
purposes of the charity
Net income		 2022
£
(6,881)
25,737
25,737		 2021
£
8,517
32,618
32,618

Policies on reserves.

The reserving policy is to maintain a balance on unrestricted funds which equates to approximately two months' unrestricted payments to cover emergency situations which may arise from time to time.

Availability and adequacy of assets of each of the funds

The board of trustees is satisfied that the charity's assets in each fund are available and adequate to fulfil its obligations in respect of each fund.

Details of The Independent Examiner

Malcolm Wright Member of Chartered Accountants Elpizo Limited 13 Village Road Bebington Wirral CH63 8PP

4

Wirral Youth for Christ

Trustees' Annual Report for the year ended 31 August 2022

Statement of Trustees' Responsibilities

The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities Act 2011 and the Charities (Accounts and Reports) Regulations 2008. Notwithstanding the explicit requirement in the extant statutory regulations,the Charities (Accounts and Reports) Regulations 2008, to prepare the financial statements in accordance with the SORP 2005, in view of the fact that the SORP 2005 has been withdrawn, the Trustees determined to interpret this responsibility as requiring them to follow current best practice and prepare the accounts according to the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), .

In particular, charity law requires the Trustees, if they prepare accounts on an accruals basis, to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of the surplus or deficit of the charity. In preparing those financial statements the Trustees are required to :-

The law requires that the trustees must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of the surplus or deficit of the charity for the year.

The Trustees are also responsible for maintaining adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which are sufficient to show and explain the charity's transactions and enable them to ensure that the financial statements comply with regulations made under the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The Trustees are also responsible for the contents of the Trustees' report, and the statutory responsibility of the Independent Examiner in relation to the Trustees' report is limited to examining the report and ensuring that , on the face of the report, there are no material inconsistencies with the figures disclosed in the financial statements.

25/08/

This report was approved by the board of trustees on ___2023

OLIVIA HIGGINS Trustee

5

Wirral Youth for Christ

Report of the Independent Examiner to the Trustees of the charity on the accounts for the year ended 31 August 2022

I report to the Trustees on my examination of the financial statements of the charity on pages 8 to 23 for the year ended 31 August 2022 which have been prepared in accordance with the Charities Act 2011 (the Act) and with the Financial Reporting Standard 102, (effective 1st January 2016) adapted to meet the needs of unincorporated organisations, as modified by FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), published by the Charity Commission in England & Wales (CCEW) , and under the historical cost convention and the accounting policies set out on page 13.

Respective responsibilities of the Trustees and the Independent Examiner and the basis of the report

As described on page 5, you, the charity's Trustees, are responsible for the preparation of the financial statements in accordance with the Charities Act 2011 and all other applicable law and with United Kingdom Generally Accepted Accounting Practice, applicable to smaller entities, and for being satisfied that the financial statements give a true and fair view.

The Trustees consider that the audit requirement of Section 144(1) of the Charities Act 2011 (the Act) does not apply, and that there is no requirement in the Governing Document for the conducting of an audit. As a consequence, the Trustees have elected that the financial statements be subject to independent examination.

Having satisfied myself that the financial statements are not required to be audited under any legal provision, or otherwise, and are eligible for independent examination, it is my responsibility to:-

a) examine the financial statements of the charity under Section 145 of the Act;

b) follow the applicable procedures in the Directions given by the Charity Commission under section 145(5)(b) of the Act.

Basis of Independent Examiner's Statement and scope of work undertaken

I report in respect of my examination of the charity's financial statements carried out under s145 of the Act. In carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act setting out the duties of an independent examiner in relation to the conducting of an independent examination. An independent examination includes a review of the accounting records kept by the charity and of the accounting systems employed by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeking explanations from you, as Trustees, concerning such matters. The purpose of the examination is to establish as far as possible that there have been no breaches of charity legislation and that, on a test basis of evidence relevant to the amounts and disclosures made, the financial statements comply with the SORP.

The procedures undertaken do not provide all the evidence that would be required in an audit, and information supplied by the Trustees in the course of the examination is not subjected to audit tests or enquiries and does not cover all the matters that an auditor would consider in arriving at an opinion. The planning and conduct of an audit goes beyond the limited assurance that an independent examination can provide

Consequently, I do not express an audit opinion on the view given by the financial statements, and in particular, I express no opinion as to whether the financial statements give a true and fair view of the affairs of the charity, and my report is limited to the matters set out in the statement below.

I planned and performed my examination so as to satisfy myself that the objectives of the independent examination are achieved and before finalising the report I obtained written assurances from the Trustees of all material matters.

Independent Examiner's Statement, Report and Opinion

6

Wirral Youth for Christ

Subject to the limitations upon the scope of my work as detailed above, I have completed my examination: and can confirm that:-

This is a report in respect of an examination carried out under 145 of the Act and in accordance with Directions given by the Charity Commission under section 145(5)(b) of the Act which may be applicable;

and that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect-

accounting records were not kept in respect of the charity as required by with Section 130 of The Charities Act 2011;

the financial statements do not accord with those records; or

the financial statements 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;

have not been prepared in accordance with the methods and principles set out in the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019). (The SORP).

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 financial statements to be reached.

Signed:-

Malcolm Wright - Independent Examiner

Chartered Accountants

Elpizo Limited 13 Village Road Bebington Wirral CH63 8PP

This report was signed on 7...c:; � S 1 v'<.? 1- ">

Wirral Youth for Christ - Statement of Financial Activities for the year ended 31 August 2022

Statement of Financial Activities for the year ended 31 August 2022

Current year
Unrestricted
Funds
2022
£
Income & Endowments from:
Donations & Legacies
A1
48,656
Other
A5
-
Total income
A
48,656
Expenditure on:
Charitable activities
B2
55,537
Total expenditure
B
55,537
Net income for the year
(6,881)
Net income after transfers
A-B-C
(6,881)
(6,881)
Reconciliation of funds:-
E
Total funds brought forward
32,618
Total funds carried forward
25,737
SORP
Ref
Net movement in funds		 Current year
Restricted
Funds
2022
£
-
-
-
-
-
-
-
-
-
-		 Current year
Total Funds
2022
£
48,656
-
48,656
55,537
55,537
(6,881)
(6,881)
(6,881)
32,618
25,737		 Prior Year
Total Funds
2021
£
52,937
12,723
65,660
57,143
57,143
8,517
8,517
8,517
24,101
32,618

The 'SORP Ref' indicated above is the classification of income set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the Balance Sheet.

A separate Statement of Total Recognised Gains and Losses is not required as this statement includes all recognised gains and losses.

All the prior year transactions were unrestricted items, and no further analysis is required

All activities derive from continuing operations

8

Wirral Youth for Christ - Statement of Financial Activities for the year ended 31 August 2022

Wirral Youth for Christ- Analysis of prior year total funds, as required by paragraph 4.2 of SORP

Income & Endowments from:
Donations & Legacies
A1
Other
A5
Total income
A
Expenditure on:
Charitable activities
B2
Total expenditure
B
B4
Net income for the year
Net income after transfers
Reconciliation of funds:-
E
Total funds brought forward
Total funds carried forward
Net movement in funds
SORP
Ref
Net gains on investments		 Prior Year
Unrestricted
Funds
2021
£
52,937
12,723
65,660
57,143
57,143
-
8,517
8,517
8,517
24,101
32,618

 Prior Year
Restricted
Funds
2021
£
-
-
-
-
-
-
-
-
-
-
-		 Prior Year
Total Funds
2021
£
52,937
12,723
65,660
57,143
57,143
-
8,517
8,517
8,517
24,101
32,618

9

Wirral Youth for Christ - Statement of Financial Activities for the year ended 31 August 2022

All activities derive from continuing operations

Wirral Youth for Christ - Resources applied in the year ended 31 August 2022 towards fixed assets for Charity use:-

Funds generated in the year as detailed in the SOFA
Net resources available to fund charitable activities		 2022
£
(6,881)
(6,881)		 2021
£
8,517
8,517

The resources applied on fixed assets for charity use represents the cost of additions less proceeds of any disposals.

Movements in revenue and capital funds for the year ended 31 August 2022

Revenue accumulated funds

Unrestricted
Funds
2022
£
Accumulated funds brought forward
32,618
(6,881)
25,737
Closing revenue funds
25,737
Summary of funds
Unrestricted
and
Designated funds
2022
£
Revenue accumulated funds
25,737
Total funds
25,737
Recognised gains and losses before
transfers		 Restricted
Funds
2022
£
-
-
-
-
Restricted
Funds
2022
£
-
-		 Total
Funds
2022
£
32,618
(6,881)
25,737
25,737
Total
Funds
2022
£
25,737
25,737		 Last year
Total Funds
2021
£
24,101
8,517
32,618
32,618
Last Year
Total Funds
2021
£
32,618
32,618

10

Wirral Youth for Christ - Statement of Financial Activities for the year ended 31 August 2022

Wirral Youth for Christ

Income and Expenditure Account for the year ended 31 August 2022 as required by the Companies Act 2006

Income
Income from operations
Refunds from HMRC on gift aided donations
Other operating income
Gross income in the year before exceptional items
Gross income in the year including exceptional items
Expenditure
Charitable expenditure, excluding depreciation and amortisation
Governance costs
Interest payable
Total expenditure in the year
Retained surplus for the financial year
Net income after tax in the financial year
Investment income and interest		 2022
£
43,895
4,761
-
48,656
48,656
55,117
420
-
55,537
(6,881)
(6,881)		 2021
£
47,732
5,205
12,723
65,660
65,660
56,841
300
2
57,143
8,517
8,517

All activities derive from continuing operations

In accordance with the provisions of the Companies Act 2006, the headings and subheadings used in the Income and Expenditure account have been adapted to reflect the special nature of the charity's activities.

The notes attached on pages 13 to 23 form an integral part of these accounts.

11

Wirral Youth for Christ - Balance Sheet as at 31 August 2022

Note
SORP
Ref
Current assets
B
Cash at bank and in hand
B4
Creditors: amounts falling due within
one year
10
C1
Net current assets
The total net assets of the charity
Unrestricted Funds
Unrestricted Revenue Funds
13
D3
Designated Funds
Total charity funds
The total net assets of the charity are funded by the
2022
2021
£
£
27,885
35,834
(2,148)
(3,216)
25,737
32,618
25,737
32,618
-
-
25,737
32,618
25,737
32,618
25,737
32,618
funds of the charity, as follows:-

The 'SORP Ref' indicated above is the classification of Balance Sheet items as set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the SOFA..

The Trustees acknowledge their responsibilities for complying with the requirements of charity legislation with respect to accounting records and the preparation of accounts.

The charity is subject to Independent Examination under charity legislation, and the report of the Independent Examiner is on page 7.

The Trustees are satisfied that, although the charity is not registered under the Companies Acts, if it were so registered, it would be eligible to prepare accounts in accordance with the provisions in Part 15 of the Companies Act 2006. applicable to companies subject to the small companies regime.

OLIVIA HIGGINS Trustee Approved by the board of trustees on __202325/08/

The notes attached on pages 13 to 23 form an integral part of these accounts.

12

Wirral Youth for Christ

Notes to the Accounts for the year ended 31 August 2022

1 Accounting policies

Policies relating to the production of the accounts.

Basis of preparation and accounting convention

The accounts have been prepared on the accruals basis, under the historical cost convention, and in accordance with the Financial Reporting Standard 102, (effective 1st January 2016) and 'FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), published by the Charity Commission in England & Wales (CCEW) , effective January 2016, , and in accordance with all applicable law in the charity's jurisdiction of registration, except that the charity has prepared the financial statements in accordance with the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), in preference to the previous SORP, the SORP 2005, which has been withdrawn, notwithstanding the fact that the extant statutory regulations, the Charities (Accounts and Reports) Regulations 2008 refer explicitly to the SORP 2005. This has been done to accord with current best practice.

Going Concern

The charitable activities are entirely dependent on continuing grant aid and voluntary donations as well as trading revenues. As a consequence, the going concern basis is dependent on the future flow of these uncertain funding streams. Accordingly, the Trustees have obtained forecasts and, after reviewing the financial forecasts for future periods to 31 August 2023, the Trustees are satisfied that, at the time of approving the financial statements, it is appropriate to adopt the going concern basis in preparing the financial statements. Other than these matters, the Trustees are not aware of any material uncertainites about the charity's ability to continue as a going concern.

Risks and future assumptions

The charity is a public benefit entity.

Policies relating to categories of income and income recognition.

Nature of income

Gross income represents the value, net of value added tax and discounts, of goods provided to customers and work carried out in respect of services provided to customers.

Categories of Income

Income is categorised as income from exchange transactions (contract income) and income from non-exchange transactions (gifts), investment income and other income.

Income from exchange transactions is received by the charity for goods or services supplied under contract or where entitlement is subject to fulfilling performance related conditions. The income the charity receives is approximately equal in value to the goods or services supplied by the charity to the purchaser.

Income from a non-exchange transaction is where the charity receives value from the donor without providing equal value in exchange, and includes donations of money, goods and services freely given without giving equal value in exchange.

13

Wirral Youth for Christ

Notes to the Accounts for the year ended 31 August 2022

Income recognition

Income, whether from exchange or non exchange transactions, is recognised in the statement of financial activities (SOFA) on a receivable basis, when a transaction or other event results in an increase in the charity’s assets or a reduction in its liabilities and only when the charity has legal entitlement, the income is probable and can be measured reliably.

Income subject to terms and conditions which must be met before the charity is entitled to the resources is not recognised until the conditions have been met.

All income is accounted for gross, before deducting any related fees or costs.

Volunteers

In accordance with the SORP, and in recognition of the difficulties in placing a monetary value on the contribution from volunteers, the contribution of volunteers is not included within the income of the charity.

However, the trustees value the significant contribution made to the activities of the charity by unpaid volunteers and this is described more fully in Note7.

Policies relating to assets, liabilities and provisions and other matters.

Creditors and provisions

A creditor is recognised when a legal or constructive obligation exists as a result of a past event, and when it is more likely than not that a transfer of economic benefits will be required in settlement, and when the amount of the obligation can be measured or reliably estimated..

Cash and Bank Balances

Cash held by the charity is included at the amount actually held and counted at the year end. Bank balances, whether in credit or overdrawn, are shown at the amounts properly reconciled to the bank statements.

14

Wirral Youth for Christ

Notes to the Accounts for the year ended 31 August 2022

Pensions - defined contribution schemes

The charity operates a defined contribution pension scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

Fund Accounting

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.

There are no endowment funds.

2 Liability to taxation

The Trustees consider that the charity satisfies the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 for UK corporation tax purposes. Accordingly, the Charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by chapter 3 part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively on the specific charitable objects of the charity and for no other purpose. Value Added Tax is not recoverable by the charity, and is therefore included in the relevant costs in the Statement of Financial Activities.

3 Winding up or dissolution of the charity

If upon winding up or dissolution of the charity there remain any assets, after the satisfaction of all debts and liabilities, the assets represented by the accumulated fund shall be transferred to some other charitable body or bodies having similar objects to the charity.

4 Significance of financial instruments to the charity's position

There is no significant implications of such matters

5 Net surplus before tax in the financial year

2022 2021
£ £
The net surplus before tax in the financial year is stated after charging:-
Pension costs 966 961

15

Wirral Youth for Christ

Notes to the Accounts for the year ended 31 August 2022
6
Interest payable
2022
£
Bank interest payable
-
7
Staff costs and emoluments
Salary costs
2022
£
Gross Salaries excluding trustees and key management personnel
44,720
Employer's National Insurance for all staff
-
Employer's operating costs of defined
contribution pension schemes
966
Total salaries, wages and related costs
45,686
The estimated equivalent number of full time staff deployed in different activities in the year was:-
Engaged on charitable activities
2
The estimated full time equivalent number of all staff employed as above
2		 2021
£
2
2021
£
44,490
560
961
46,011
2
2

8 Defined contribution pension schemes

Any liabilites and assets associated with the scheme are shown under debtors and creditors.

9 Remuneration and payments to Trustees and persons connected with them

No trustees or persons connected with them received any remuneration from the charity, or any related entity.

10 Creditors: amounts falling due within one year
Accruals
PAYE, NIC VAT and other taxes
Other creditors		 2022
£
250
183
1,715
2,148		 2021
£
250
994
1,972
3,216

16

Wirral Youth for Christ

Notes to the Accounts for the year ended 31 August 2022

11 Income and Expenditure account summary
At 1 September 2021
Surplus after tax for the year
At 31 August 2022		 2022
£
32,618
(6,881)
25,737		 2021
£
24,101
8,517
32,618

12 Particulars of how particular funds are represented by assets and liabilities

At 31 August 2022
Current Assets
Current Liabilities
At 1 September 2021
Current Assets
Current Liabilities		 Unrestricted
funds
£
27,885
(2,148)
25,737
Unrestricted
funds
£
35,834
(3,216)
32,618		 Designated
funds
£
-
-
Designated
funds
£
-
-
-		 Restricted
funds
£
-
-
-
Restricted
funds
£
-
-
-		 Total
Funds
£
27,885
(2,148)
25,737
Total
Funds
£
35,834
(3,216)
32,618

13 Changes in total funds over the year as shown in Note 12

Unrestricted and designated funds:-
Unrestricted Revenue Funds
Total unrestricted and designated funds
Total charity funds		 Funds brought
forward from
2021
£
32,618
32,618
32,618
Movement in
funds in 2022
£
(6,881)
(6,881)
(6,881)		 £
-
-
-
Transfers
between
funds in 2022		 Funds carried
forward to
2023
£
25,737
25,737
25,737

17

Wirral Youth for Christ

Notes to the Accounts for the year ended 31 August 2022

14 Analysis of movements in funds over the year as shown in Note 13

Unrestricted and designated funds:-
Unrestricted Revenue Funds		 Income
2022
£
48,656
48,656		 Expenditure
2022
£
(55,537)
(55,537)		 Other
Gains &
Losses
2022
£
-
-		 Movement
in funds
2022
£
(6,881)
(6,881)

15 The purposes for which the funds

Unrestricted and designated funds:-

Unrestricted Revenue Funds

These funds are held for the meeting the objectives of the charity, and to provide reserves for future activities, and , subject to charity legislation, are free from all restrictions on their use.

16 Ultimate controlling party

The charity is under the control of its legal members. Every member of the charity has unlimited joint and several liability for the debts of the charity.

18

Wirral Youth for Christ

Detailed analysis of income and expenditure for the year ended 31 August 2022 as required by the SORP 2015

This analysis is classsified by conventional nominal descriptions and not by activity.

17 Donations, Grants and Legacies

Donations, Grants and Legacies
Donations and gifts from individuals
Total Donations, Grants and Legacies
Total Donations, Grants and
Legacies
A1
Total private sector revenue grants
Revenue grants and donations from non
public bodies
Raby's Schools Trust
Total donations and gifts from
individuals
Church monthly giving
Refunds from HMRC on gift aided donations
School fees
One off gift
Commited monthly giving		 Current year
Unrestricted
Funds
2022
£
4,761
6,829
22,456
11,610
-
45,656
Current year
Unrestricted
Funds
2022
£
3,000
3,000		 Current year
Restricted
Funds
2022
£
-
-
-
-
-
-
Current year
Restricted
Funds
2022
£
-
-		 Current year
Total Funds
2022
£
4,761
6,829
22,456
11,610
-
45,656
Current year
Total Funds
2022
£
3,000
3,000		 Prior Year
Total Funds
2021
£
5,205
8,993
25,516
13,163
60
52,937
Prior Year
Total Funds
2021
£
-
-
52,937
48,656 - 48,656

19

Wirral Youth for Christ

Detailed analysis of income and expenditure for the year ended 31 August 2022 as required by the SORP 2015

18 Other income and gains
Current year
Current year
Unrestricted
Funds
2022
£
-
Total other income
A5
-
19 Expenditure on charitable activities - Direct spending
Current year
Current Year
Unrestricted
Funds
2022
£
44,720
-
966
854
455
691
395
Total direct spending
B2a
48,081
Prior Year
Prior Year
Unrestricted
Funds
2021
£
44,490
560
961
117
287
2,834
619
Total direct spending
B2a
49,868
Defined contribution pension costs -
charitable activities
Training and conference
Activities and resourses
Employers' NI - Charitable activities
Employers' NI - Charitable activities
Gross wages and salaries - charitable
activities
Activities and resourses
Defined contribution pension costs -
charitable activities
Gross wages and salaries - charitable
activities
Stationery, printing and postage
Training and conference
Sundry other income
Travel and Subsistence - Charitable
Activities
Stationery, printing and postage
Travel and Subsistence - Charitable
Activities		 Current year
Restricted
Funds
2022
£
-
-
Current year
Restricted
Funds
2022
£
-
-
-
-
-
-
-
-
Prior Year
Restricted
Funds
2021
£
-
-
-
-
-
-
-		 Current year
Total Funds
2022
£
-
-
Current year
Total Funds
2022
£
44,720
-
966
854
455
691
395
48,081
Prior Year
Total Funds
2021
£
44,490
560
961
117
287
2,834
619
49,868		 Prior Year
Total Funds
2021
£
12,723
12,723
Prior Year
Total Funds
2021
£
44,490
560
961
117
287
2,834
619
49,868

20

Wirral Youth for Christ

Detailed analysis of income and expenditure for the year ended 31 August 2022 as required by the SORP 2015

20
Current Year
Premises Expenses
Administrative overheads
Professional fees paid to advisors other than the
Support costs before reallocation
All the expenditure in the prior year was unrestricted.
Accountancy fees other than
examination or audit fees
Cleaning and waste management
Rent payable under operating leases
Support costs for charitable activities
Liabilty and contents insurance
Subscriptions to periodicals
Telephone, fax and internet
Bank interest payable
Sundry expenses		 Current year
Current year
Unrestricted
Funds
Restricted
Funds
2022
2022
£
£
3,000
-
-
-
449
-
2,260
-
499
-
228
-
auditor or examiner
600
-
-
-		 Current year
Prior Year
Total Funds
Total Funds
2022
2021
£
£
3,000
3,000
-
12
449
762
2,260
2,199
499
454
228
246
600
300
-
2
7,036
-		 7,036
6,975
-

21

Wirral Youth for Christ

Detailed analysis of income and expenditure for the year ended 31 August 2022 as required by the SORP 2015

Prior Year
Premises Expenses
Rent payable under operating leases
Cleaning and waste management
Administrative overheads
Telephone, fax and internet
Subscriptions to periodicals
Liabilty and contents insurance
Sundry expenses
Financial costs
Bank interest payable
Total support costs - Prior Year
Support costs before reallocation
Professional fees paid to advisors
Accountancy fees other than
examination or audit fees		 Prior Year
Unrestricted
Funds
2021
£
3,000
12
762
2,199
454
246
300
2
6,975
6,975		 Prior Year
Restricted
Funds
2021
£
-
-
-
-
-
-
-
-
-
-		 Prior Year
Total Funds
2021
£
3,000
12
762
2,199
454
246
300
2
6,975
6,975

The basis of allocation of costs between activities is described under accounting policies

21 Other Expenditure - Governance costs

Current Year
Independent Examiner's fees
Total Governance costs		 Current year
Unrestricted
Funds
2022
£
420
420		 Current year
Restricted
Funds
2022
£
-
-		 Current year
Total Funds
2022
£
420
420		 Prior Year
Total Funds
2021
£
300
300

All the expenditure in the prior year was unrestricted.

22

Wirral Youth for Christ

Detailed analysis of income and expenditure for the year ended 31 August 2022 as required by the SORP 2015

22 Total Charitable expenditure

Current Year
Total direct spending
B2a
Total support costs
B2d
Total Governance costs
B2e
Total charitable expenditure
B2		 Current year
Unrestricted
Funds
2022
£
48,081
7,036
420
55,537		 Current year
Restricted
Funds
2022
£
-
-
-
-		 Current year
Total Funds
2022
£
48,081
7,036
420
55,537		 Prior Year
Total Funds
2021
£
49,868
6,975
300
57,143

All the expenditure in the prior year was unrestricted.

Prior Year
Total direct spending
B2a
Total support costs
B2d
Total Governance costs
B2e
Total charitable expenditure
B2		 Prior Year
Unrestricted
Funds
2021
£
49,868
6,975
300
57,143		 Prior Year
Prior Year
Restricted
Funds
Total Funds
2021
2021
£
£
-
49,868
-
6,975
-
300
-
57,143

23