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2020-12-31-accounts

WORKING TOWARDS THE NEEDS OF YOUNG PEOPLE IN BOVEY TRACEY

BOVEY TRACEY YOUTH ACTION YOUTH CAFE PROJECT

A REGISTERED CHARITY (No. 1078292)

Treasurer’s Report for the Year ended 31 December 2020

Overview

The year started with £18,079 cash in hand, last year was £25,658, and an average monthly operational expenditure of £1,714, a significant decrease from last year at £4,388, a consequence of the COVID-19 lockdown. The impact of Coronavirus meant for a significant part of the year the café remained closed and the staff were placed on furlough. We ended the year with £25,159, an increase of £7,080. In 2019 our funds decreased by £7,579. Our savings account opened the year with £10,134 and ended with £10,142, a continued reflection of the poor interest rates on business savings accounts.

Income

Major sources of funds for the year were:

urces of funds for the year were:
2020 2019
Bovey Tracey Town Council £7,500 £3,125
Donations from Organisation/Grants £6,178 £11,968
Personal Donations £6,780 £17,356
Fundraising £0 £238
Café Account £528 £2,322
HMRC (furlough) £6,655 £0

This year has seen a significant change from previous years in the profile of the income for the year. Although down we continue to see helpful contributions through organisations/grants and personal donations, many thanks to all those who contributed to our cause. The total income for the year was £27,642, which includes HMRC furlough payments, a little lower from last year, £35,064. Café account contribution was significantly down, but clearly down due to the closure of the café. We have had a yet another year without fraudulent bank transactions which did distort our previous years income and expenditure figures!

Expenditure

The total expenditure for the year was £20,569, last year it was £52,660. This sizeable decrease being down to the building work performed on the café in 2019 and of course the café closure. Our salary cost was £14,533 slightly lower than 2019, £16,487. In 2019 utility bills were £3,240 whilst this year they were £1,220. Similarly, we saw reductions in café and associated activities.

2021

In 2021, to date, we have continued with the café closed and staff in furlough. With the support of the HMRC furlough payments we have maintained the availability of our team for when we resume the café/activities as well as made a small increase, month by month, on our cash in hand.

M Knuckey 12 September 2021

BOVEY TRACEY YOUTH ACTION

BOVEY TRACEY YOUTH ACTION

UNAUDITED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2020

CONTENTS
Page
Treasurer's Report
Independent Examiner's Report
Statement of Financial Activities 1
Balance Sheet 2
Notes 3 & 4

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF BOVEY TRACEY YOUTH ACTION

I report on the accounts of the Trust for the year ended 31 December 2020 which are set out on pages 1 to 4.

Respective responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required (under section 93(2) of the Charities Act 1993) and that an independent examination is needed.

It is my responsibility to:

Examine the accounts (under section 43(3)(a) of the 1993 Act)

Follow the procedures laid down in the General Directions given by the Charity Commissioners (under section 43(7)(b) of the 1993 Act); and

to state whether particular matters have come to my attention.

Basis of independent examiner's report

My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters.

The procedures undertaken do not provide all the evidence that would be required by an audit, and consequently I do no express an audit opinion on the view given by these accounts.

Independent examimer's statement

In connection with my examination,no matter has come to my attention;

to keep accounting records with section 41 of the 1993 Act; and to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 1993 Act have not been met; or

A PRICE & CO Certified Accountants and Reporting Accountants 11 Staddons View Bovey Tracey Devon TQ13 9HW

Date 26 July 2021

BOVEY TRACEY YOUTH ACTION

UNAUDITED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2020

Note
Incoming Resources
Grants & Donations
Income from Activities
for generating Funds
Investment Income
Furlough payments received
Other Incoming Resources
Total Incoming Resources
Resources Expended
Wages and Salaries
2
Water Rates
Light and Heat
Telephone and Internet
Printing, Postage & Stationery
Computer Software
Training / Supervision
Activities
Insurance
Professional Fees
Building Maintenance
Miscellaneous
Depreciation
Total Resources Expended
Net Incoming Resources
Total Funds brought forward
Total Funds carried forward
Un
Restricted
Total
Total
restricted
Income
This
Last
Funds
Funds
Year
Year
£
£
£
£
20,458
20,458
32,504
0
238
0
0
6,656
6,656
0
8
8
17
0
27,122
27,122
32,759
14,556
14,556
16,488
8
8
570
1,212
1,212
2,671
430
430
223
-
-
-
354
354
-
-
152
860
860
671
1,273
1,273
1,887
802
802
472
407
407
16,963
155
155
248
497
497
584
0
20,554
20,554
40,929
6,568
6,568
(8,170)
188,260
188,260
196,430
0
194,828
194,828
188,260

The notes set out on pages 3 and 4 form an integral part of these accounts.

1

BOVEY TRACEY YOUTH ACTION

UNAUDITED BALANCE SHEET AS AT 31 DECEMBER 2020

Note
Fixed Assets
Tangible Assets
3
Current Assets
Prepayments
4
Cash at Bank
Total Current Assets
Creditors: amounts falling
due within one year
5
Net Current Assets
Net Assets
Represented by:
Income Funds
Restricted Funds
Unrestricted Funds
Total Funds
Un
Restricted
Total
restricted
Income
This
Funds
Funds
Year
£
£
£
169,687
169,687
0
169,687
169,687
321
321
25,160
25,160
0
25,481
25,481
0
340
340
0
25,141
25,141
0
194,828
194,828
194,828
194,828
0
0
0
194,828
194,828
Total
Last
Year
£
170,184
170,184
336
18,080
18,416
340
18,076
188,260
188,260
188,260

These accounts were approved by the Trustees on and signed on their behalf by:

2021

TRUSTEE

The notes set out on pages 3 and 4 form an integral part of these accounts.

2

BOVEY TRACEY YOUTH ACTION

NOTES TO THE UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020

1) ACCOUNTING POLICIES

a) Basis of accounting

These accounts have been prepared under the historical cost convention and in accordance with applicable Accounting Standards except as disclosed in these accounts.

The format of the accounts has been revised to comply with Part VI of the Charities Act 1993 (as amended) and regulations made under Part VI and the Statement of Recommended Practice (SORP), Accounting by Charities.

2) STAFF COSTS

No Trustee received any remuneration in the period under review. Any expenses incurred by the Trustees were reimbursed at cost.

3) TANGIBLE FIXED ASSETS

3) TANGIBLE FIXED ASSETS
COST
At I January 2020
During accounts period
At 31 December 2020
DEPRECIATION
At I January 2020
During accounts period
At 31 December 2020
NET BOOK VALUE
At 1 January 2020
At 31 December 2020
Freehold
Property
£
166,863
-
166,863
-
-
-
166,863
166,863
Fixtures &
Fittings
£
27,812
27,812
24,491
497
24,988
3,321
2,824

3

BOVEY TRACEY YOUTH ACTION

NOTES TO THE UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020

4) DEBTORS
Prepayments
5) CREDITORS
Other creditors
Accruals
2020
£
321
2020
£
-
340
340
2019
£
336
2019
£
-
340
340

4

BOVEY TRACEY YOUTH ACTION

BOVEY TRACEY YOUTH ACTION

UNAUDITED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2020

CONTENTS
Page
Treasurer's Report
Independent Examiner's Report
Statement of Financial Activities 1
Balance Sheet 2
Notes 3 & 4

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF BOVEY TRACEY YOUTH ACTION

I report on the accounts of the Trust for the year ended 31 December 2020 which are set out on pages 1 to 4.

Respective responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required (under section 93(2) of the Charities Act 1993) and that an independent examination is needed.

It is my responsibility to:

Examine the accounts (under section 43(3)(a) of the 1993 Act)

Follow the procedures laid down in the General Directions given by the Charity Commissioners (under section 43(7)(b) of the 1993 Act); and

to state whether particular matters have come to my attention.

Basis of independent examiner's report

My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters.

The procedures undertaken do not provide all the evidence that would be required by an audit, and consequently I do no express an audit opinion on the view given by these accounts.

Independent examimer's statement

In connection with my examination,no matter has come to my attention;

to keep accounting records with section 41 of the 1993 Act; and to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 1993 Act have not been met; or

A PRICE & CO Certified Accountants and Reporting Accountants 11 Staddons View Bovey Tracey Devon TQ13 9HW

Date 26 July 2021

BOVEY TRACEY YOUTH ACTION

UNAUDITED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2020

Note
Incoming Resources
Grants & Donations
Income from Activities
for generating Funds
Investment Income
Furlough payments received
Other Incoming Resources
Total Incoming Resources
Resources Expended
Wages and Salaries
2
Water Rates
Light and Heat
Telephone and Internet
Printing, Postage & Stationery
Computer Software
Training / Supervision
Activities
Insurance
Professional Fees
Building Maintenance
Miscellaneous
Depreciation
Total Resources Expended
Net Incoming Resources
Total Funds brought forward
Total Funds carried forward
Un
Restricted
Total
Total
restricted
Income
This
Last
Funds
Funds
Year
Year
£
£
£
£
20,458
20,458
32,504
0
238
0
0
6,656
6,656
0
8
8
17
0
27,122
27,122
32,759
14,556
14,556
16,488
8
8
570
1,212
1,212
2,671
430
430
223
-
-
-
354
354
-
-
152
860
860
671
1,273
1,273
1,887
802
802
472
407
407
16,963
155
155
248
497
497
584
0
20,554
20,554
40,929
6,568
6,568
(8,170)
188,260
188,260
196,430
0
194,828
194,828
188,260

The notes set out on pages 3 and 4 form an integral part of these accounts.

1

BOVEY TRACEY YOUTH ACTION

UNAUDITED BALANCE SHEET AS AT 31 DECEMBER 2020

Note
Fixed Assets
Tangible Assets
3
Current Assets
Prepayments
4
Cash at Bank
Total Current Assets
Creditors: amounts falling
due within one year
5
Net Current Assets
Net Assets
Represented by:
Income Funds
Restricted Funds
Unrestricted Funds
Total Funds
Un
Restricted
Total
restricted
Income
This
Funds
Funds
Year
£
£
£
169,687
169,687
0
169,687
169,687
321
321
25,160
25,160
0
25,481
25,481
0
340
340
0
25,141
25,141
0
194,828
194,828
194,828
194,828
0
0
0
194,828
194,828
Total
Last
Year
£
170,184
170,184
336
18,080
18,416
340
18,076
188,260
188,260
188,260

These accounts were approved by the Trustees on and signed on their behalf by:

2021

TRUSTEE

The notes set out on pages 3 and 4 form an integral part of these accounts.

2

BOVEY TRACEY YOUTH ACTION

NOTES TO THE UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020

1) ACCOUNTING POLICIES

a) Basis of accounting

These accounts have been prepared under the historical cost convention and in accordance with applicable Accounting Standards except as disclosed in these accounts.

The format of the accounts has been revised to comply with Part VI of the Charities Act 1993 (as amended) and regulations made under Part VI and the Statement of Recommended Practice (SORP), Accounting by Charities.

2) STAFF COSTS

No Trustee received any remuneration in the period under review. Any expenses incurred by the Trustees were reimbursed at cost.

3) TANGIBLE FIXED ASSETS

3) TANGIBLE FIXED ASSETS
COST
At I January 2020
During accounts period
At 31 December 2020
DEPRECIATION
At I January 2020
During accounts period
At 31 December 2020
NET BOOK VALUE
At 1 January 2020
At 31 December 2020
Freehold
Property
£
166,863
-
166,863
-
-
-
166,863
166,863
Fixtures &
Fittings
£
27,812
27,812
24,491
497
24,988
3,321
2,824

3

BOVEY TRACEY YOUTH ACTION

NOTES TO THE UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020

4) DEBTORS
Prepayments
5) CREDITORS
Other creditors
Accruals
2020
£
321
2020
£
-
340
340
2019
£
336
2019
£
-
340
340

4