Company Registration Number 04201736 Smethwick Youth & Community Centre Limited A Company Limited by Guarantee Financial Statements 31 March 2025 Charity Number 1090529
Smethwick Youth & Community Centre Limited A Company Llmited by Guarantee Financial Statements Year Ended 31 March 2025 CONTENTS PAGE Report of the directors/trustees of the charity 1-12 Independent Examiner's Report Statement of Financial Activities (incorporating the Income and expenditure account) Balance sheet Notes to the financial statements 13-14 15 16-17 18-24
Smethwick Youth & Community Centre Limited A Company L(mited by Guarantee Report of The Directorsnrustees of The Charity Year Ended 31 March 2025 The directors of the charity, who are also directors for the purposes of company law, have pLeasure in presenting their report and the financial statements of the charity for the year ended 31 March 2025. R•f•rence and Adminlstratlv• l>etalls Registered charity name CIMrlty rewtratlon number Smethwick Youth & Community Centre Limited . 1090529 Company regtstratlon number 04201736 Registered office and Operational addrass Trinity Point 1 Trinity Street Smethwick West Midlands B67 7AA The Dlrectors of th• Chartty The directors of the charity who served the Company during the year were as follows.. Kuldeep Singh Deol (Chairperson & Director) Mr Bhervinder Singh (Appointed on 14.04.24} (Dirertor) Balbir Singh Bhajam (Director) Mr Sarbjit Singh (Appointed on 14.04.24) (Director) Mr Jagievan Singh Samra (Appointed on 14.04.24} (Director) Mrs Parbinder Kaur (Director) Gurpal Singh (Director) Mr Harjinder Singh Malhi (Director & secretary) Secretsry Harjinder Singh Malhi Audltors DAS, Chartered Accountants 6th Floor AMP House Dingwall Road Croydon CR02I Bankers Barclays Bank Plc Leicester LE87 2BB
Smethwick Youth & Community Centre Limited A Company Limlted by Guarantee Report of The Dtrectors of The Charity Icontlnued) Year Ended 31 March 2025 StNcture, Governance and Management verni Document The organization is a charitsble company limited by guarantee, incorporated on 19 April 2001 and registered as a charity on 11 February 2002. The company was established under a Memorandum of Association which established the objects and powers of the charitable company and govemed under its Articles of Association. In the event of the company being wound up members are required to contribute an amount not exceeding £1. It t of thé Dirnctors of the Cha ent an Majority of the directors of the company are charity trustees for the purposes of charity Law and under the company's Articles are known as directors of the charity. Under the requirements of the Memorandum and Articles of Assoc¢ation, there must be a minimum of Eight trustees. The trustees must consist of not less than five representatives from the management committee of the Guw Nanak Gurdwara, High Street, Smethwick and not less than four members of the charity, elected at the annual general meeting, three of whom shall be young people representstives (at least 1 being female and 1 between the age of 18 and 25) and one elderly user. One third of the longest serving trustees are subject to retirement by rotation at the annual general meeting. Some of the trustees are expected to retire at the next Annual General Meeting by Rotation and offer themselves for re-election. New trustees will be appointed, if the number of remaining trustees less than the required mininum under the Articles of Association. We have referred to the guidance in the Char(ty Commission's general guidance on public benefLt when reviewing our aims and objectives and in planning our future actiVLties. In particuLar the trustees consider how planned activities will contribute to thé aims and objectives they have set. The trustees confirm that the major risks to which the charity is exposed have been reviewed and systems have been established to minimise those risks. The trustees have implemented risk management strategy which comprise.. an annual review of the risks which charity may face establishment of systems and procedures to mitigate those risk identified in the plan and -the implementation of procedures designed to minimise any potentiaL impact on the charity
Smethwick Youth & Community Centre Limited A Company Limited by Guarantee Report of The Directors of The Charity (Continued) Year Ended 31 March 2025 anlsational Structurè The centre has Eight trustees who meet quarterly to consider the strateg(c direction and performance of the charity. The trustees work under the stewardship of Kuldeep Singh Deol as Chairperson to ensure the charity maintsins its strategic direction and is managed in 8 professional manner. SYCC engages a Strategic Advisor on a consultancy basis. The Strategic Advisor is responsible for provIng executive oversight to the Community Centre and Nursery management whiLst also advistng the chaLerson and Trustee Board on strategic direction and governance. The management team present the trustees at the rneetg with strategic planning reports, such as flnancial reviews, project feedback reports, schedule of planned activities for the future and any other issues which require the attention of the trustees. The charity has been set up under the leadership of Guru Nanak Gurdwara IGNG) High Street, Srnelhwick with particuLar emphasis on serving and supporting the whole community of Sandwell and Smethwick. It is a requirement of the Articles of Association that trustees, positions are reserved for the Presldent and the General Secretary and three other members of the management committee of the GNG. There is no doubt that the charity benefits immensely from the inspirational support and voluntary leadership provided by the member5 of the GNG. ion Vbion Misslon Statement To develop a multi-agency and cross sector resource centre particularly for the S(kh-Punjabi community in Smethwick ectlves That provides a one-stop solution to REDUCE social depriVatn & exclusion, bw levels of skills, %Kial isolation, crime and drug migjse, RAISE educational stsndards,. IMPROVE health, employment opportunities, household incomes and, SUPPORT SME business regeneration and diversification pathways teading to brant ommunty regeneration and strengthening of the local neighbourhood Incorporate a holistic approach to a multiagency facility in the heart of Srnethw4ck Town Centre (High Street) that will enable it to deliver services and provide access to resources across communities and across disciplines Biidge the skitls divide between the local communities and promde a supporting pathway that develop5 user confdence and promotes access of ma(nstream provisiorL YCC'S Aims & Ob'ectives SYCC'S mtssion as exptained above 15 to foster and supwrt the development of individuals, groups and organtsations within the Sikh Punjabi community, in particular, tenants Ltv(ng in or around Smethwick Whilst it witl provide it5 servLces ft)r all local people and has an open door, non- judgementsl policy. it will have as its ultirnate aim to address the need5 of the S&h Punjabi community
Thts community is an ethnic group that has often been left behind in temis of employment and educational opportunities, affordable quality housing. access to heatth and soctal services, as well as a lack of spectfic voluntsry pport struttures strategic- representation and political influence.
Smethwick Youth & Communlty Centre Limited A Company Limited by Guarantee Report of The Directors of The Charity (Continued) Year Ended 31 March 2025 SYCC'S aim is to redress this balance through provLding one-stop services for the tsrget communty to access worl education, health housing and seICeS bcally. Its capacity and scope have been vitdened through strong support and partnershps LocalLy. K Achievemen. SYCC'S main achievement in this financial year is the refocusing of our Nursery and Projects to adjust to the ovemhelming demands of the Cost of Living Crisis. With some diffLcult decisions having to be rnade and costs belng cut back in many areas of its operations. SYCC has invested heavily in developing its sen4ices to adjust to community need. WLth a diffiojlt economic climate, the decision was made to diversify the organisation's operations in order to sustain the charity. The Nursery is growing and is being supported by SYCC'S team in its dLweloprnenC the number of Centre Projects has increased as well as the centre's dient base. Driven by community feedback and the changes to the economic and funding climats SYCC has Énvested in the development of a Nursery. The Nursery has been set up and named GNG Nursery. The Nursery operates from the existing SYCC premises, Monday to Friday,. 8.00 am to 5.00 pm. The fu)ancial investment into the venture will allow SYCC to both continue to provide a communty seNice and bridge the fanCIaL gaps brought about by fund4ng ojts in the sector. The Nursery has atso been given a Food Hygiene rating of 515. hlldren Over 60 children presently on roll at GNG Nursery 17 Staff Members 6 Students Nursery is focused on Speech, Language and Communication and took part in programs to help develop children's speech and to narrow the gaps that occutTed during Covid. We did this by holding a 'Read Togetherf program with parents and chddren. Parents to start readirrfj sessions with children once a month to help deveLop speech and Language, We ran the NHS Toothbrushing Scheme encouraging independent brushing from a young age omm rnent GNG Nursery conducted several actLVLtie5 that engaged with the community. We were involved in the HaNest collections at the Local albtments. The children enjoyed seeing the anirnal& AdditÉonally, the Nursery had several visits with the chLldren to local amentiies. We visited Gunj Nanak Gurdwara Smethwick, Smethmck Library and Trinity Church.
ement We have been out to Birmingham Library for story t(me. The children travelLed on the train and thoroughly enjoyed this trip. Nursery conducted a Speech and Language programme for parents whose English is not their first Language. The Nursery also promoted English Classes and was able to provide childcare for parents that regISted on the Centre's Engli£h Classes. We have visited the local modifLed train station and atso had a Local police offKer came in to discuss road safety. We did a Lot of play based leaming, whith was structured ptay which encourages creativity and expLoration. SYCC has maintsined the usage of the new GNG Community Annexe to prowle community seThices. As regards to project activities in the past year SYCC has achieved the fouowng.. Health SYCC has engaged around 192 people n its Health actLVitie5 this year. SYCC provides Yoga classes every Thursday, engaging 64 people annually, SYCC provides F(tness Ctasses every Tuesday, also engaging around 76 people annually. SYCC provides Healthy Cooking cLasses every Thursday, engaging 60 people annuaLLy. SYCC runs Healthy Walking Sessions on Fridays, attended by 40 people annualEy. SYCC provided assistance to over 3000 job searches. SYCC runs a job search and CV updat(ng service, this is coordinated through volunteers. SYCC enrolled 73 individuats onto its Employment Project. SYCC prov(ded taitored support based on irdividual needs. Support offered included guidance on apPntiCeshw inter1 practice, and opportunitie5 for volunteer work. SYCC helped participants improve social skills and provided assiance wtth obtaining DBS checks. SYCC continued to offer dedicated one-to-one support to help individuals progress into Education, Employment and Trainwg.
Smethwick Youth & Communlty Centre Limlted A Company Llmited by Guarantee Report of The DIreCto of The Charity (Continued) Year Ended 31 March 2025 arning SYCC provide Pre-Enty and Entry Lwel 1 English classes on Mondays, Tuesdays Thursdays and Fridays. This was fijnded through the SLN Project Thts projett has seen a totsl of 63 participan SYCC provided the Sandwetl Language NebNork ESOL Extend Pro9ramme to 35 of its ESOL leamers, SYCC carr£d out over 30 Gardening sessions where we engaged with over 50 indimduals. SYCC expar)ded the leaming of our stsff through Manual Handling which 5 staff members completed and Health and Safty which over10 staff members completed. SYCC trained over 25 individuals in First A. SYCC trained over 25 individuals in Food Hygiene. SYCC trained over 25 individuals in Safeguarding. SYCC offed Work Experience to over 20 students annually. SYCC delivered Otta1 Skills courses, engaging over 120 learners annually. SYCC supported 6 undergraduate placement student5. Povety Reductton SYCC runs a food donation scheme. The Centre donated approximately 2400kg of food to Lts cltents, which equates to 5000 meaLs. SYCC supported 80 individuals wlth getting onLine and completing their Council Tax Reduction Scheme ApplicatLOn. SYCC provided support wtth the Cost of LLVLng Team project (COLT) including budgeting, debt, energy, welfare, housing and employment SYCC supported over 50 Universal Credit applications, SYCC supported 15 to 20 PIP fomis. SYCC delivered approximately 3,000 to 4,000 Welfare & Benefits advice sessions.
smethYoUth & Comnwnity Centre Limited A Company Llmited by Guarantee Report of The Dlrectors of The Charity {Contlnued) Year Ended 31 March 2025 FINANCIAL REVIEW Transartions and Flnancial Position A sumrnary statement of financial actLVLties for the year s shown on page 14 of the accounts. This shows that during the year, total income of £477,582 {2024: £439,516) was received and after expenditure a net profit of £34,152 (2024: £51.810) was credited to reserves. The deficit includes a char9e of Nil {2024.' Nil) which represents current 12 months of depreciation on the leasehold property. rhe trustees have not changed the accounting policy on depreciation as it is felt this Is more likely to gtve a true and fair view. eseNes oli and funds In deficLt It is the policy of the trustees to maintain six months, running costs. The resee$ at 31 March 2025 totaled £407,719 12024: £373,56T), however cash held only amounted to £319,960 (2024,. £261,032). There are a number of funds in deficit, including the building works fijnd and nursery fund. The trustees are in the process of reviewing and rationalizin9 the funds. Fundin The princtpal funding resources during the year were GNG Welfare Fees, Consortium Income, ELT, SCVO Grant income, EYSFF, Room Booking, Good thing Foundation, etc. Investme and Retur Under the memorandum articles of association, the charity has the power to make any investment, which the trustees see fit. The investment policy has been to choose the best deposit account available that will give high interest for the organisation and also to choose the most flexible current account for efficiency in daily transactions. It is the policy of the trustees to ma(ntain six months running costs sufficient to ensure that continued operation of the charitable company's actLVlties, The organisation w(shes to maintain suffic(ent cash flow for known commitments. SYCC Strat•glc DlrectLon Perfomianc• - Even in this diffLcuIt economi¢ climate, SYCC will continue to maintsin its high level of performance and quality of its service delivery. Productlvlty - SYCC will become more productive by creating efficiencies internally and through the use of engagement tools such as social media and better use of technology including management information systems. Processes - Through reviewing all processes SYCC will maintain its level of quality delivery, this will ensure SYCC retain the MATRIX quality stsndard. People - The essence of SYCC is our people, those being stsff and the clients. We WILI strive to invest in our people,. at a strategic level this include5 Lnvestment in senior management and training for trustees. At an operational this involves eqUIppg stsff with the tools to meet their full POtentL
Smethwick Youth & Community Centre Limited A Compary Limited by Guarantee Report of The Dirertors of The Charity {ContinuedJ Year Ended 31 March 2025 Participation SYCC will strategically align itself with the governments Localism agenda, focusing on encou raging active participation with local members of the commLtnity. SYCCare Here to HELP" SYCC continues to work under a new core strategy Health li.e gym packages, sports) Employment li.e. employment packages i.e. creating Cv's) Lifelong Learning li.e tuition,. literacy, youth services) Poverty Reduction li.e. welfare advice) We will support people on their steps to success.. Employment ifeLong Learning Poverty Reduction Care er "HELP" SYCC aim to "HELP" the local communtty through their strategy which provides support in the following areas. 'Health" EmployabLltty-, 'Learning" and 'Poverty reduction, . Health: SYCC provide Health facilities su(table for people of all ages and backgroiinds by provid(ng the following activities.. Yoga for women Exercise machines on a drop-in basis Weightlifting Football sessions Karate 5e55ions Community Walks Healthy cooking The provide health seryices aimed at the local community to reduce health risks Furthermore, SYCC WLSh to tackle common dangers including depression and stress. With many in the area working Long hours therefore 5trugglin9 to fiiid time to exercise, SYCC will "HELP- through providing a combination of everyday healthy living. ThLS Lncludes physical exercise through cardio workouts and valuable knowledge through healthy cooking
Smethwick Youth & Community Centre Limited A Company Limited by Guarantee Report of The Dirertors of The Charity (Continued) Year Ended 31 March 2025 Enyloyability: Cv's Job sea rch Basic Computing through UKOnline Centres Employability opportunities received through SYCC enables clients to enhance their employabillty chances. We create unemployed clients a CV which will allow them to apply to Jobs,. providing a steady income and reducing poverty. Moreover, the centre provides support on searching and applying forjobs online. Learning: Engllsh classes 8asic Computing Youth Club Nursery Gaining a higher level of education will allow the individual to become more employable as they have extended their skills and knowledge. More career opportunities wtll be available. Furthemore, adults can help their children with homework which they perhaps cannot provide support for at the moment. The Youth Club provides afterschool activities which encourages the young individuals to Interact wilh one-another and socialise. Many of these young people may not be able to socialise with each other at school in this way. The basic computing provides both learning and enhancing employabillty, as many Jobs require l.T. skills Finally, with SYCC'S new nursery opening, we wish to provide young children with the ri9ht steps in their learning pathway We hope to provide them with opportunities that they may not receive elsewhere. With the high waiting lists in the area to get a child into a nursery, we feel that this opportunity will reduce the walt and raise the chances of a child starting within the applicable year. Poverty Redu<tion'. Over 300/0 of Sandwell's 309,000 populations Live tn relative povety This includes 32Vo of children under 18 and increasing numbers of chIldn and adults w(th health and disability needs. Our welfare advisor provides assistance wirh welfare problems which people living in the local community face within their life Together with the combination of Health, Employability & Learning SYCC will contribute towards Povety Reduction within the local area. 10
Report of The Directors of The Charity (Continued) Year Ended 31 March 2025 es wlthin the -HELP" strate Linka SmLhwick Youih & Crynmuniiy C•ntiv Srneihwic14 Y¢wth & CommLrnity Centr to E athieve ess tteatlw CVS to For lewnlno Ilterary, andivA& to E BySYCEprov&¥w9 nE - we are able to create a strong Ir, relationship M"th our community in 5nTrICkanrneet individualsneeds. Bypmviding mulh*iIerVlce$ to our communitySYCC wiu -HE, "'-Smethwi¢k develop Into a more pmspen?usplace to tive. With improved Health, one can strive to become employed and reach thetr personal and career goats. It will help them to manage their time and reduce stres5 and depression. Physical exercise will clear their mind and stop them from sinking into an unhealthy lifestyle. The new skdls and knowledge obtained from learning wtll contribute toward employability; as one will be able to use what they have learnt in practise. Employability opportunitie5 provided by SYCC will aim for the (ndLVLdual to work toward a higher income, supporting themselves and their family. With the combination of health, employability, learning, and the welfare advice given from SYCC, Lt will work toward5 poverty reduction.
Smethwick Youth & Communlty Centre Limited A Company Limited by Guarantee Report of The Directors of The Chanty (Continued) Year Ended 31 March 2025 Responsib(Iltle$ of The Dlrectors of Th• Charlty The directors of the charity are responsible for preparing the Report of the directors of the charity and the financial statements in accordance w(th applicable law and United Kingdom Generally Accepted Accounting Practice. Company law requIS the directors of the charity to prepare financial statements for each financlal year which give a true and faw view of the stste of affairs of the charity and of the surplus or deficit of the charity for that period. In preparing these financial statements, the director5 of thé charity are required to,, select suitable accounting policies and then apply them consistently, makejudgements and estimates that are reasonable and prudent, and prepare the fLnancial statements on the golng concem basis unless it is inappropriate to presume that the charity will continue in operat(on. The directors of the charity are résponsible for keeping proper accounting records which disclose with reasonable accuracy at any time the f(nanciaL position of the charlty and which enable them to ensure that the financial statements comply with Companies Act 2006, The directors of the charity 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 In so far as the directors of the charity are aware there is no relevant audit inforniation of which the charity's auditors are unaware, and the directors of the charity have tsken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditors are aware of that information. This report has been prepared having taken advantsge of the small companies, exemption in the Companies Act 2006. Signed on behalf of the directors of the charity- Ingffsamra (Treasurer) Date.. 10 IIL/LoL5 12
Smethwlck Youth & Community Centre Limited A Company Limited by Guarantee Independent Examiner's Report to the members of Smethwick Youth & Communlty Centre Llmited. Year Ended 31 March 2025 I report on the accounts of the charity for the year ended 31 March 2025 which are set out on pages 14 to 24. Réspecrfve responslbultles of truste•s and examlner The charity's trustees are responsible for the preparation of the accounts. The charitys trustees consider that an audit not required for this year under settion 144(2) of the Charittes Act 2011 (the 2011 Act) and that an independent examinatton is needed. It is my responsibility to: examine the accounts under section 145 of the 2011 Acc follow the procedures laid down in the general Directions given by the Charity Commission under settÉon 145(51{b) of the 2011 Act,. and state whether particular matters have come to my attention. Basts of Independent examiner's report My exam(nation was carried out in accordance with the general Direction5 given by the Charity Commission. 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 prov(de au the eviden that would be required in an audit and consequently no opinion is given as to whether the accounts present a "true and fair view. and the report (s limited to those matters set out in the statement below. Indép•nd•nt examlner's ststément In connection with my examination, no matter has come to my attentLOn: which gives me reasonable cause to believe that, in any material respec¢ the requirements: to keep accounting records in accordance with section 130 of the 2011 A¢ and to Prepa accounts which accord with the accounting records and cornply with the accounting requirements of the 2011 Act and with the method5 and principles of the statement of recommended pract(ce,' accounting and reporting by charities have not been rnet or 13
Smethwick Youth & Community Centre Limited A Company Limited by Guarantee Independent Examiner's Report to the members of Smethwick Youth Community Centre Llmlted. Year Ended 31 March 2025 to which. in my opinion, attention should be drawn tn order to enable a proper understanding of the accounts to be reached. DAS, Chartered Accountants 6th Floor AMP Hous• Dlngwall Road Croydon CRO 2LX
Smethwiek Youth & Communlty Centre Llmlt¢d A Cornpany Llmltad By Guarants• Statement Of Flnanclal Activlti•s (Incorporatlng The Incomo and Exp•ndltur• Account) Year Ended 31 March 2025 D•9ted Unr•thlcied Reknict•d Fund Fund (GNG NwAry) 51 M•r¢h 31rt Mar¢h 313t March J1rt March J111 Mirth 2025 ZQZ5 2Q25 2025 2024 Total Totsl Fund (SYCCI Fund Fund Not• INCOMING RESOURCES Ineorning resources from 9enerated funds.. Voluntary income Activities for gen•rntlng fijnds Strithgi¢ Capitsl & Resili¢n¢e Fund 248,909 90,997 137,676 386,585 90.997 318,635 120,882 TOTAL INCOMING IiE50URCES 339.906 137.676 477,58Z 439.516 RESOURCE5 EXPINDID Charttable ActlvLties and G¢vernanc• Cost 1310.4011 1133.0291 1443.4301 (387,7061 TOTAL RESOURC EXPENDED 310 133029 443 30 387 706 NET RESOUR¢ES EXPENDED 4.047 TOTAL FUNPS BRI)UfjHT FQRWARP AT 1ST APRIL 2024 373.567 373,567 321,7S7 Tr•T ol FuTKh strit•gk Capltsl & thUl•nc• Fund IS Not• b•low) Prlor Yr AdJustm•nts 21X),1) (200,WJI TOTAL FV140S AT 31ST MARCH 2025 203 072 407.719 373 $67 FUN D•l9n•t•d Unr•rtricted R•Jtrld•d Fund Fund IGNG NurA•ry) Fnd {SYCC> 31fi Mar¢h 31Jt Mar¢h 31rt M4r¢h 31rt M4rrh Jlit M•r¢h 2025 2025 2025 2025 2024 Total Tot4l Fund Fund T•tsl Fundi 8rou9ht FornTird 373.567 373,567 321,757 Lw: TraTh•r ol ndS 5tr•t•gi£ Cthpitsl & R•%Ukn<• Fund IS•• Not• b•low) 200,000 1170,4951 4,647 34,152 51.810 Total Funth C•ntsd lomrd 200.000 2Q3 072 4.647 407.719 373.567 The Ststement of Financial Activities includes all gains and Losses in the year and therefore a statement of total recognised gains and losses has not been prepared. All of the above amounts relate to contlnuing attivltks. Note: D•signat for •ss•ntlal lif•q¢l• r•pLa¢•m•nt ol pl4nt mithtn•ry IboilffsAift) and strjtegk oryanlMd•n•l r•sUt•nc•. 15
Smethwi¢k Youth & Communlty Centre Limitsd A Company Llmlted By Guarantee Balance Sheet Year Ended 31 March 2025 2025 2024 FIXED ASSETS Tangible Assets 18,639 26,027 CURRENT ASSErs Debtors & Prepayrnents Cash at Bank & In Hand 74,846 319,960 394,806 90,693 261,032 351,725 CREDITORS: Amounts du• wlthln on• yur 4,185 NFf CURRENT ASSErs 389,080 347,540 CREDITORS: Afflounts faiilng du• 4ft•r more than one year NEf ASSETS 407,719 373,567 FUNDED BY Accumulated Unrestricted Income funds Accumulated Restricted Income funds 11 10 407,719 373,567 TOTAL 407,719 373,567 For the year ending 31 March 2025 the company was entitled to examption from audit under section 477 of the companies Act 2006 The Trustees/Directors have not required the company to obtain an audit in accordance with section 476 of the companies Act 2006 The Trustees/Directors acknowledge their respon5ibitiy - ftjr complying Wlth the requirement5 to keep accounting records of Sedions 386 and 387 of the Companies Act 2006 with respect to accounting records and preparation of accoun( a5 to the surplus or deficit to give a true and fair view of the charitable f(nancial status 16-
Smethw(¢k Youth & Community Centre Limcted A Company Limited By Guarantee BaLan¢e Sheet of the state of affairs of the charitabLe company at the end of each financial year in accordance with the requirements of Sections 394 and 395 wh(ch otherwise comply w(th the req¢Jirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company The accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and the Financial Reporting Standard for Smaller EntLties, 2008. Thes financial statements were approved and authorised for issue by the members of the committee on the ..Oli.zl and are signed on their behalf by . JJavan Singh Samra (rreasurer) 17-
Smethwick Youth & Community Centro L(mited A Company Limited By Guarantee Notes To The Financial Statements Yéar Ended 31 March 2025 ACCOUNTING POLICIES Basls of Accountlng The f(nancial statements have been prepared in accordance with the Financial Reporting Standard for Smaller Entities, effective April 2008, the Statement of Recommended Practice 'Accounting and Reporting by Charities. issued in January 2019 ISORP JAN 2019) and the Companies Act 2006. Cash ftow stst•ment The dtrectors of the charity have taken advantage of the exemption in Financial Reporting Standard No 1 {revisedl from including a cash fLow ststement in the financial statements on the ground5 that the Company is small. FIX assets All ftxed assets are Initlally recorded at cost D•pr•ciatlon Depreciation is calculated so as to write off the cost of an asseL less its estimated residual value. over the useful economic life of that asset as follows Office Equipment Fixtures & Fittings Leasehold Property Improvements to property 20% on Reducing balance method. 20% on Reducing balance method. 5% on cost 5% on cost Income reco9nltlon Income is recognized when the charity is entitled to il the is reasonable certainty that it will be rece¢ved and it is measurable, ExpendLtur• and IlabiUtI¢s Expenditure and the related liab¢lities afe recognised at the point that there is an obligation on the charity to transfer economic benefits. Expenditure include any VAT which cannot be fvlly recorded, and is reported as part of the expenditure to which of reLates to charitable and governdnce cost. Apportionment of costs Co5t5 are applied on a fair bass to the various projects, keeping in mind that certain projects are based on deltvery of outputs, thefore costs are allocated to the fund to reflect the fact that the outputs have been delivered. Funds Restrirted fvnds are recognised when a donor specifies that the fund5 are to be Spent for a part(cuLar purpose. All other funds are classified as unrestricted. 18-
Sm•thwkk Youth & Communlty Centre Llmit•d A Company LIMIt By Guarant£• N•$ To Th• Flnaneial Stst•m•nts 2 VOLUNTARYINCOME D•signad Fund Unrestrittod Fund IGNG Nursery) 31st March 2025 RpsThlct•d Tot•l T•t•l Fund (SYCQ 31st M¥ch 202S Fund Fund 31st March 2025 311 Marth 2014 Do11• GNG Muery Fees Grints r•c•l¥•bl• Consortium ELT Good Things Foundation SCVO lrtomè EVSFF Miscdl#n.eous cOMe Trnn$ olfvnd 90,997 90,997 120,882 111386 111386 1047&S 8A soo 148,108 8,485 142.670 31.580 108,706 &400 500 148,108 55,823 75311 1485 7,SK15 7.4>5 339.906 137.070 477.582 4)9.516 J INCOME OF CHARITABLE AcfiviTIES JY FUND TYPE tknign•t•d Unf•Strittod Fund IGNG Nery) 31st March 2025 R•stricted Totsl Fund Fund ISYCCI nd Fund 31st M)rch 2025 31st Marth 2025 31st Mat<h 2015 Il*t M•reh 2024 GNG Nunery Fees Child Educatlon Consortiurn ELT Good Thlng5 Fc¢Jndation SCVO Income EYSFF S¥),997 90,997 120,882 31,S80 142,670 111386 111386 Im7Q6 108,706 8,400 500 3,6DO 9,650 $5,823 75,311 500 1108 8,485 148.108 Misc•114neous income Trnnsf•r of fund 8AB5 7,905 137 676 7,905 439.S16 19.
Sm•thwlek Youth & Community C•ntr• Llmlted A Compny LImll By Guarintee Notej To Th• Flnanclal St•t•m•nts 4 faOVERNANCE & CfrIARITABLE COST D•Jl4nit•d Fund Unr•strl¢t Funds {GNG Nur4aryl 20ZS Total Total Funds (SYCQ 31st Mrth 31it M•rth 2025 2025 202$ 1024 W4es & S•L•rtes Sraff ptrnsion costs Staff nIng Rent & Rates Insurance5 Li9ht & H•at Cieinthg & Tolt¢S R¢p4ws & R8nwals prtntlng, Posts9e & St•tion•ry Athorfsirrfj & Promodon T•Won• Cornpuier costs Communlty Engagem•nt Acilvltiès Proléssioh81 Char9es A(countJncy Fees Audll fees Bank inter•st & Ch•rg•s Sundrles Dtsnatici SUbrIP0n Prior ar Income rgversed GNG Nursèry 4xpm5•5 Deprec&•t 218,409 3,620 395 1,182 1573 10,500 3,142 4,617 6,592 93.604 1,552 169 S07 1,103 4,5C(I 1,346 1.979 1825 311013 5,172 $64 1,689 3,675 1 s.c¥Jo 4.488 4595 9,417 255,956 4.064 1.108 1,867 3.471 1%815 4,Q06 751 1,849 5,440 1,159 2,331 497 51 13,258 7,7T1 1,655 170 44,194 3,036 1248 1.721 159 43,698 3,036 2,104 96 10.665 30.936 I125 1,613 691 28 4,266 92 14,220 9,954 1.380 592 1.972 1,732 13,115 655 5,928 281 1540 935 4468 4,098 8,783 1J3 029 5 RESOVRCES EXPENDeD FOR THE YEAR Thls Is stated after tharging.. 2015 2024 Dopr•cLion Auditorfs r•mun•r•tion'. - audlt of the fingnctal 5tsternents 8,468 4783 304 304 10,77Z 11.087 -20-
srnethk Youth & Communlty C•ntr• Llmit•d A Company Llmltad By Gu4r4ntee Notss To Th• Flnandal Statsm•nts 6 STAFF cosrs AND f MOLUMENTS Total Stslf <osts were as folL¢5.. 2025 2014 Wages and 5aL•ries Sackil security costs 297,312 14,701 24S,559 10,397 312,013 255.K6 P•rtlcul•rs of •mplo The averège numb•r of ¢rnpioyo•s dumg th• ar, cakbiat*d on the b•5is •lfiJll.time eqtsivthts, was a5 follows.. 1025 N• Z024 No Proj•ct manag•r Nurs¢ry manager Fundr3islng Ch4ritabie artlviths Admlni5ttatbn ind supp¢rt 12 14 17 No ernplayee r•c•lved •rnolument5 of mor• than £60,LNJO during th• y••r Nil12024- Na). The trustees received no remuneratlon or expenses, eith¢rdirectly or b)directiy Irom th• charity. .21
Smethwick Youth & Community Centre Limited A Company Limlted By Guarantee Notes To The Financial Ststements Year Ended 31 March 2025 7 TANGIBLE FIXED AssErs cosr Improv•ments to property Equlwmnt Flxtures Flttlngs Leasehold Property Total 1st April 2024 Additions 122,616 53,218 1,080 161551 1.224,713 1,563.098 1,080 at 31$t March 2025 122.616 54,298 162.551 1.224,713 1.564.178 DEPRECIATION Ist April 2024 Charge for the year 107,200 6,130 50,743 711 154,416 1,627 1,224,712 1,537,071 8,468 As It 31st Mah 2025 113,330 51,454 156,043 1.224.712 1.545.539 N•t Book Value 1st April 2024 1st April 2025 15,416 2,475 8,135 26,027 The leasehold property Comprises land and building5. The land was leased from Guru Nanak Gurdwara (GNG} Smethwicl for a term of ten years until 5th April 2013. No depreciation was charged until 31 March 2013, on the grounds that the lease would be renewed for the foreseeable future. The trustees now feel that it is more prudent to deprettate the propety, and this has been charged on the basis that the original lease wa5 intended to run for twenty years. Thus the property is now shown Fully depreciated. The trustee5 had and will continue to allow Smethwick Youth & Community Centre to use the premises for charitable purpose for foreseeable future until being infomied otheiSe. -22-
Smethwlck Youth & Community Centre Llmited A Company Llmcted By Guarantee Notes To The Financtal Statements Year Ended 31 March 2025 DEBTORS 2025 2024 Trade debtor5 Prepayrnents Gurunanak Gurudwara Loan Utliity Prepayment 2,550 2,296 70,QOO 2,915 1778 70,OC 15,000 74846 90.693 CREDITORS: Amounts 14Ulng du• wlthln one year 2025 2024 Taxation and social security Pensicn contribution5 4,639 1,087 3,234 951 5,726 4,185 23-
Sm•thwld( Youth & Communlty C•ntre Llmited A Comp•ny Umit•d By Guarnnt•• Notes Ta Th• FIMncl41 Stat•m•nts Y•ar End•d 31 March 2025 10 ACCUMULATED RESTRicfED INCOME FUNOS Not•s 41 bnd lit Aprfl 2024 Outyolng R•sourt R•wurc Jlst March 1025 R•Atrlrt•d Fundi: SYCC Proj•cts GNG Income - Nursery Tatil R••tri¢t•d Funth 11 ACCUMVLATeD UNIIESTRfcThD INCOME FUNDS •1 blfd 1st Aprli 2024 In¢om• ourc•• Outyolng R•50W¢ B•l4n¢• J11t March 1035 SYCC ProjectslrertrlcI GNG Income- Nu.'5erylUnristri¢cedl D•slgnated Fund Tot•1 UnMtrirt•d Fun 88,589 284,977 137,676 339.9C 733,029 31OA01 93,236 314482 373,567 477,582 443,430 407,719 T•tsl Fundi 77 12 PAIOR YIARAgJusfMENY Hi5toiical accurrtuiated fvnds have been spent. Ary fUre that has gone into outgoing re50urces for R•stricted or Unrestricted fuDds that have taken it knto 4 deficit should have been classifled eiswhere. They should not be belng trken Into deficit figuTèS a5 those fvThJing rearns have ended. 15 COMPANY LIMIVID BY GUAIIANTEF Smethwick Youth 81 Community Centrg is a company limited by guarantee and aCCordglY do6s not .havo share capital. Every m•mber of the company und•rtak•s to Contrule such amgunt a$ may be requlred not exceedlng £1 to the assots ol the charitable company in the event of Its being wound up while he or she is a member, or with¢n one year after he or she ceases to be a rn•mbÈr. 14 RELATÉD PARTie5 As disclosed in th• Trusteès, Report Guru Nanak Gurdwara IGNGI Smeth¥vkk a regstered tharity, is the maln rel•ted paty, as & set number of imstees of the chaAty are required to be selected from the GNG committee. The charity le?5es14id from GNG, as di%ciostd in the note on xed assets. rhe tsrms o,, the lease includè peppercom rent No rent was paid drIng the period. An amount of £15,00012024.' 15.0001 w45 contr¢buted by SYCC to the Share of Utilitlè& SYCC made a prepayrn•nt of Nil12024., 15.0001 for ftJtur• Utllity Costs. SYCC has also loaned GNG an amount of 70,00012024-. 70,0001. GUN N&nak Gurdwara 5methwick is expected to be9ln repayw ts b•n to SYCC in 2025.
Company Registration Number 04201736 Smethwick Youth & Community Centre Limited A Company Limited by Guarantee Financial Statements 31 March 2025 Charity Number 1090529
Smethwick Youth & Community Centre Limited A Company Llmited by Guarantee Financial Statements Year Ended 31 March 2025 CONTENTS PAGE Report of the directors/trustees of the charity 1-12 Independent Examiner's Report Statement of Financial Activities (incorporating the Income and expenditure account) Balance sheet Notes to the financial statements 13-14 15 16-17 18-24
Smethwick Youth & Community Centre Limited A Company L(mited by Guarantee Report of The Directorsnrustees of The Charity Year Ended 31 March 2025 The directors of the charity, who are also directors for the purposes of company law, have pLeasure in presenting their report and the financial statements of the charity for the year ended 31 March 2025. R•f•rence and Adminlstratlv• l>etalls Registered charity name CIMrlty rewtratlon number Smethwick Youth & Community Centre Limited . 1090529 Company regtstratlon number 04201736 Registered office and Operational addrass Trinity Point 1 Trinity Street Smethwick West Midlands B67 7AA The Dlrectors of th• Chartty The directors of the charity who served the Company during the year were as follows.. Kuldeep Singh Deol (Chairperson & Director) Mr Bhervinder Singh (Appointed on 14.04.24} (Dirertor) Balbir Singh Bhajam (Director) Mr Sarbjit Singh (Appointed on 14.04.24) (Director) Mr Jagievan Singh Samra (Appointed on 14.04.24} (Director) Mrs Parbinder Kaur (Director) Gurpal Singh (Director) Mr Harjinder Singh Malhi (Director & secretary) Secretsry Harjinder Singh Malhi Audltors DAS, Chartered Accountants 6th Floor AMP House Dingwall Road Croydon CR02I Bankers Barclays Bank Plc Leicester LE87 2BB
Smethwick Youth & Community Centre Limited A Company Limlted by Guarantee Report of The Dtrectors of The Charity Icontlnued) Year Ended 31 March 2025 StNcture, Governance and Management verni Document The organization is a charitsble company limited by guarantee, incorporated on 19 April 2001 and registered as a charity on 11 February 2002. The company was established under a Memorandum of Association which established the objects and powers of the charitable company and govemed under its Articles of Association. In the event of the company being wound up members are required to contribute an amount not exceeding £1. It t of thé Dirnctors of the Cha ent an Majority of the directors of the company are charity trustees for the purposes of charity Law and under the company's Articles are known as directors of the charity. Under the requirements of the Memorandum and Articles of Assoc¢ation, there must be a minimum of Eight trustees. The trustees must consist of not less than five representatives from the management committee of the Guw Nanak Gurdwara, High Street, Smethwick and not less than four members of the charity, elected at the annual general meeting, three of whom shall be young people representstives (at least 1 being female and 1 between the age of 18 and 25) and one elderly user. One third of the longest serving trustees are subject to retirement by rotation at the annual general meeting. Some of the trustees are expected to retire at the next Annual General Meeting by Rotation and offer themselves for re-election. New trustees will be appointed, if the number of remaining trustees less than the required mininum under the Articles of Association. We have referred to the guidance in the Char(ty Commission's general guidance on public benefLt when reviewing our aims and objectives and in planning our future actiVLties. In particuLar the trustees consider how planned activities will contribute to thé aims and objectives they have set. The trustees confirm that the major risks to which the charity is exposed have been reviewed and systems have been established to minimise those risks. The trustees have implemented risk management strategy which comprise.. an annual review of the risks which charity may face establishment of systems and procedures to mitigate those risk identified in the plan and -the implementation of procedures designed to minimise any potentiaL impact on the charity
Smethwick Youth & Community Centre Limited A Company Limited by Guarantee Report of The Directors of The Charity (Continued) Year Ended 31 March 2025 anlsational Structurè The centre has Eight trustees who meet quarterly to consider the strateg(c direction and performance of the charity. The trustees work under the stewardship of Kuldeep Singh Deol as Chairperson to ensure the charity maintsins its strategic direction and is managed in 8 professional manner. SYCC engages a Strategic Advisor on a consultancy basis. The Strategic Advisor is responsible for provIng executive oversight to the Community Centre and Nursery management whiLst also advistng the chaLerson and Trustee Board on strategic direction and governance. The management team present the trustees at the rneetg with strategic planning reports, such as flnancial reviews, project feedback reports, schedule of planned activities for the future and any other issues which require the attention of the trustees. The charity has been set up under the leadership of Guru Nanak Gurdwara IGNG) High Street, Srnelhwick with particuLar emphasis on serving and supporting the whole community of Sandwell and Smethwick. It is a requirement of the Articles of Association that trustees, positions are reserved for the Presldent and the General Secretary and three other members of the management committee of the GNG. There is no doubt that the charity benefits immensely from the inspirational support and voluntary leadership provided by the member5 of the GNG. ion Vbion Misslon Statement To develop a multi-agency and cross sector resource centre particularly for the S(kh-Punjabi community in Smethwick ectlves That provides a one-stop solution to REDUCE social depriVatn & exclusion, bw levels of skills, %Kial isolation, crime and drug migjse, RAISE educational stsndards,. IMPROVE health, employment opportunities, household incomes and, SUPPORT SME business regeneration and diversification pathways teading to brant ommunty regeneration and strengthening of the local neighbourhood Incorporate a holistic approach to a multiagency facility in the heart of Srnethw4ck Town Centre (High Street) that will enable it to deliver services and provide access to resources across communities and across disciplines Biidge the skitls divide between the local communities and promde a supporting pathway that develop5 user confdence and promotes access of ma(nstream provisiorL YCC'S Aims & Ob'ectives SYCC'S mtssion as exptained above 15 to foster and supwrt the development of individuals, groups and organtsations within the Sikh Punjabi community, in particular, tenants Ltv(ng in or around Smethwick Whilst it witl provide it5 servLces ft)r all local people and has an open door, non- judgementsl policy. it will have as its ultirnate aim to address the need5 of the S&h Punjabi community
Thts community is an ethnic group that has often been left behind in temis of employment and educational opportunities, affordable quality housing. access to heatth and soctal services, as well as a lack of spectfic voluntsry pport struttures strategic- representation and political influence.
Smethwick Youth & Communlty Centre Limited A Company Limited by Guarantee Report of The Directors of The Charity (Continued) Year Ended 31 March 2025 SYCC'S aim is to redress this balance through provLding one-stop services for the tsrget communty to access worl education, health housing and seICeS bcally. Its capacity and scope have been vitdened through strong support and partnershps LocalLy. K Achievemen. SYCC'S main achievement in this financial year is the refocusing of our Nursery and Projects to adjust to the ovemhelming demands of the Cost of Living Crisis. With some diffLcult decisions having to be rnade and costs belng cut back in many areas of its operations. SYCC has invested heavily in developing its sen4ices to adjust to community need. WLth a diffiojlt economic climate, the decision was made to diversify the organisation's operations in order to sustain the charity. The Nursery is growing and is being supported by SYCC'S team in its dLweloprnenC the number of Centre Projects has increased as well as the centre's dient base. Driven by community feedback and the changes to the economic and funding climats SYCC has Énvested in the development of a Nursery. The Nursery has been set up and named GNG Nursery. The Nursery operates from the existing SYCC premises, Monday to Friday,. 8.00 am to 5.00 pm. The fu)ancial investment into the venture will allow SYCC to both continue to provide a communty seNice and bridge the fanCIaL gaps brought about by fund4ng ojts in the sector. The Nursery has atso been given a Food Hygiene rating of 515. hlldren Over 60 children presently on roll at GNG Nursery 17 Staff Members 6 Students Nursery is focused on Speech, Language and Communication and took part in programs to help develop children's speech and to narrow the gaps that occutTed during Covid. We did this by holding a 'Read Togetherf program with parents and chddren. Parents to start readirrfj sessions with children once a month to help deveLop speech and Language, We ran the NHS Toothbrushing Scheme encouraging independent brushing from a young age omm rnent GNG Nursery conducted several actLVLtie5 that engaged with the community. We were involved in the HaNest collections at the Local albtments. The children enjoyed seeing the anirnal& AdditÉonally, the Nursery had several visits with the chLldren to local amentiies. We visited Gunj Nanak Gurdwara Smethwick, Smethmck Library and Trinity Church.
ement We have been out to Birmingham Library for story t(me. The children travelLed on the train and thoroughly enjoyed this trip. Nursery conducted a Speech and Language programme for parents whose English is not their first Language. The Nursery also promoted English Classes and was able to provide childcare for parents that regISted on the Centre's Engli£h Classes. We have visited the local modifLed train station and atso had a Local police offKer came in to discuss road safety. We did a Lot of play based leaming, whith was structured ptay which encourages creativity and expLoration. SYCC has maintsined the usage of the new GNG Community Annexe to prowle community seThices. As regards to project activities in the past year SYCC has achieved the fouowng.. Health SYCC has engaged around 192 people n its Health actLVitie5 this year. SYCC provides Yoga classes every Thursday, engaging 64 people annually, SYCC provides F(tness Ctasses every Tuesday, also engaging around 76 people annually. SYCC provides Healthy Cooking cLasses every Thursday, engaging 60 people annuaLLy. SYCC runs Healthy Walking Sessions on Fridays, attended by 40 people annualEy. SYCC provided assistance to over 3000 job searches. SYCC runs a job search and CV updat(ng service, this is coordinated through volunteers. SYCC enrolled 73 individuats onto its Employment Project. SYCC prov(ded taitored support based on irdividual needs. Support offered included guidance on apPntiCeshw inter1 practice, and opportunitie5 for volunteer work. SYCC helped participants improve social skills and provided assiance wtth obtaining DBS checks. SYCC continued to offer dedicated one-to-one support to help individuals progress into Education, Employment and Trainwg.
Smethwick Youth & Communlty Centre Limlted A Company Llmited by Guarantee Report of The DIreCto of The Charity (Continued) Year Ended 31 March 2025 arning SYCC provide Pre-Enty and Entry Lwel 1 English classes on Mondays, Tuesdays Thursdays and Fridays. This was fijnded through the SLN Project Thts projett has seen a totsl of 63 participan SYCC provided the Sandwetl Language NebNork ESOL Extend Pro9ramme to 35 of its ESOL leamers, SYCC carr£d out over 30 Gardening sessions where we engaged with over 50 indimduals. SYCC expar)ded the leaming of our stsff through Manual Handling which 5 staff members completed and Health and Safty which over10 staff members completed. SYCC trained over 25 individuals in First A. SYCC trained over 25 individuals in Food Hygiene. SYCC trained over 25 individuals in Safeguarding. SYCC offed Work Experience to over 20 students annually. SYCC delivered Otta1 Skills courses, engaging over 120 learners annually. SYCC supported 6 undergraduate placement student5. Povety Reductton SYCC runs a food donation scheme. The Centre donated approximately 2400kg of food to Lts cltents, which equates to 5000 meaLs. SYCC supported 80 individuals wlth getting onLine and completing their Council Tax Reduction Scheme ApplicatLOn. SYCC provided support wtth the Cost of LLVLng Team project (COLT) including budgeting, debt, energy, welfare, housing and employment SYCC supported over 50 Universal Credit applications, SYCC supported 15 to 20 PIP fomis. SYCC delivered approximately 3,000 to 4,000 Welfare & Benefits advice sessions.
smethYoUth & Comnwnity Centre Limited A Company Llmited by Guarantee Report of The Dlrectors of The Charity {Contlnued) Year Ended 31 March 2025 FINANCIAL REVIEW Transartions and Flnancial Position A sumrnary statement of financial actLVLties for the year s shown on page 14 of the accounts. This shows that during the year, total income of £477,582 {2024: £439,516) was received and after expenditure a net profit of £34,152 (2024: £51.810) was credited to reserves. The deficit includes a char9e of Nil {2024.' Nil) which represents current 12 months of depreciation on the leasehold property. rhe trustees have not changed the accounting policy on depreciation as it is felt this Is more likely to gtve a true and fair view. eseNes oli and funds In deficLt It is the policy of the trustees to maintain six months, running costs. The resee$ at 31 March 2025 totaled £407,719 12024: £373,56T), however cash held only amounted to £319,960 (2024,. £261,032). There are a number of funds in deficit, including the building works fijnd and nursery fund. The trustees are in the process of reviewing and rationalizin9 the funds. Fundin The princtpal funding resources during the year were GNG Welfare Fees, Consortium Income, ELT, SCVO Grant income, EYSFF, Room Booking, Good thing Foundation, etc. Investme and Retur Under the memorandum articles of association, the charity has the power to make any investment, which the trustees see fit. The investment policy has been to choose the best deposit account available that will give high interest for the organisation and also to choose the most flexible current account for efficiency in daily transactions. It is the policy of the trustees to ma(ntain six months running costs sufficient to ensure that continued operation of the charitable company's actLVlties, The organisation w(shes to maintain suffic(ent cash flow for known commitments. SYCC Strat•glc DlrectLon Perfomianc• - Even in this diffLcuIt economi¢ climate, SYCC will continue to maintsin its high level of performance and quality of its service delivery. Productlvlty - SYCC will become more productive by creating efficiencies internally and through the use of engagement tools such as social media and better use of technology including management information systems. Processes - Through reviewing all processes SYCC will maintain its level of quality delivery, this will ensure SYCC retain the MATRIX quality stsndard. People - The essence of SYCC is our people, those being stsff and the clients. We WILI strive to invest in our people,. at a strategic level this include5 Lnvestment in senior management and training for trustees. At an operational this involves eqUIppg stsff with the tools to meet their full POtentL
Smethwick Youth & Community Centre Limited A Compary Limited by Guarantee Report of The Dirertors of The Charity {ContinuedJ Year Ended 31 March 2025 Participation SYCC will strategically align itself with the governments Localism agenda, focusing on encou raging active participation with local members of the commLtnity. SYCCare Here to HELP" SYCC continues to work under a new core strategy Health li.e gym packages, sports) Employment li.e. employment packages i.e. creating Cv's) Lifelong Learning li.e tuition,. literacy, youth services) Poverty Reduction li.e. welfare advice) We will support people on their steps to success.. Employment ifeLong Learning Poverty Reduction Care er "HELP" SYCC aim to "HELP" the local communtty through their strategy which provides support in the following areas. 'Health" EmployabLltty-, 'Learning" and 'Poverty reduction, . Health: SYCC provide Health facilities su(table for people of all ages and backgroiinds by provid(ng the following activities.. Yoga for women Exercise machines on a drop-in basis Weightlifting Football sessions Karate 5e55ions Community Walks Healthy cooking The provide health seryices aimed at the local community to reduce health risks Furthermore, SYCC WLSh to tackle common dangers including depression and stress. With many in the area working Long hours therefore 5trugglin9 to fiiid time to exercise, SYCC will "HELP- through providing a combination of everyday healthy living. ThLS Lncludes physical exercise through cardio workouts and valuable knowledge through healthy cooking
Smethwick Youth & Community Centre Limited A Company Limited by Guarantee Report of The Dirertors of The Charity (Continued) Year Ended 31 March 2025 Enyloyability: Cv's Job sea rch Basic Computing through UKOnline Centres Employability opportunities received through SYCC enables clients to enhance their employabillty chances. We create unemployed clients a CV which will allow them to apply to Jobs,. providing a steady income and reducing poverty. Moreover, the centre provides support on searching and applying forjobs online. Learning: Engllsh classes 8asic Computing Youth Club Nursery Gaining a higher level of education will allow the individual to become more employable as they have extended their skills and knowledge. More career opportunities wtll be available. Furthemore, adults can help their children with homework which they perhaps cannot provide support for at the moment. The Youth Club provides afterschool activities which encourages the young individuals to Interact wilh one-another and socialise. Many of these young people may not be able to socialise with each other at school in this way. The basic computing provides both learning and enhancing employabillty, as many Jobs require l.T. skills Finally, with SYCC'S new nursery opening, we wish to provide young children with the ri9ht steps in their learning pathway We hope to provide them with opportunities that they may not receive elsewhere. With the high waiting lists in the area to get a child into a nursery, we feel that this opportunity will reduce the walt and raise the chances of a child starting within the applicable year. Poverty Redu<tion'. Over 300/0 of Sandwell's 309,000 populations Live tn relative povety This includes 32Vo of children under 18 and increasing numbers of chIldn and adults w(th health and disability needs. Our welfare advisor provides assistance wirh welfare problems which people living in the local community face within their life Together with the combination of Health, Employability & Learning SYCC will contribute towards Povety Reduction within the local area. 10
Report of The Directors of The Charity (Continued) Year Ended 31 March 2025 es wlthin the -HELP" strate Linka SmLhwick Youih & Crynmuniiy C•ntiv Srneihwic14 Y¢wth & CommLrnity Centr to E athieve ess tteatlw CVS to For lewnlno Ilterary, andivA& to E BySYCEprov&¥w9 nE - we are able to create a strong Ir, relationship M"th our community in 5nTrICkanrneet individualsneeds. Bypmviding mulh*iIerVlce$ to our communitySYCC wiu -HE, "'-Smethwi¢k develop Into a more pmspen?usplace to tive. With improved Health, one can strive to become employed and reach thetr personal and career goats. It will help them to manage their time and reduce stres5 and depression. Physical exercise will clear their mind and stop them from sinking into an unhealthy lifestyle. The new skdls and knowledge obtained from learning wtll contribute toward employability; as one will be able to use what they have learnt in practise. Employability opportunitie5 provided by SYCC will aim for the (ndLVLdual to work toward a higher income, supporting themselves and their family. With the combination of health, employability, learning, and the welfare advice given from SYCC, Lt will work toward5 poverty reduction.
Smethwick Youth & Communlty Centre Limited A Company Limited by Guarantee Report of The Directors of The Chanty (Continued) Year Ended 31 March 2025 Responsib(Iltle$ of The Dlrectors of Th• Charlty The directors of the charity are responsible for preparing the Report of the directors of the charity and the financial statements in accordance w(th applicable law and United Kingdom Generally Accepted Accounting Practice. Company law requIS the directors of the charity to prepare financial statements for each financlal year which give a true and faw view of the stste of affairs of the charity and of the surplus or deficit of the charity for that period. In preparing these financial statements, the director5 of thé charity are required to,, select suitable accounting policies and then apply them consistently, makejudgements and estimates that are reasonable and prudent, and prepare the fLnancial statements on the golng concem basis unless it is inappropriate to presume that the charity will continue in operat(on. The directors of the charity are résponsible for keeping proper accounting records which disclose with reasonable accuracy at any time the f(nanciaL position of the charlty and which enable them to ensure that the financial statements comply with Companies Act 2006, The directors of the charity 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 In so far as the directors of the charity are aware there is no relevant audit inforniation of which the charity's auditors are unaware, and the directors of the charity have tsken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditors are aware of that information. This report has been prepared having taken advantsge of the small companies, exemption in the Companies Act 2006. Signed on behalf of the directors of the charity- Ingffsamra (Treasurer) Date.. 10 IIL/LoL5 12
Smethwlck Youth & Community Centre Limited A Company Limited by Guarantee Independent Examiner's Report to the members of Smethwick Youth & Communlty Centre Llmited. Year Ended 31 March 2025 I report on the accounts of the charity for the year ended 31 March 2025 which are set out on pages 14 to 24. Réspecrfve responslbultles of truste•s and examlner The charity's trustees are responsible for the preparation of the accounts. The charitys trustees consider that an audit not required for this year under settion 144(2) of the Charittes Act 2011 (the 2011 Act) and that an independent examinatton is needed. It is my responsibility to: examine the accounts under section 145 of the 2011 Acc follow the procedures laid down in the general Directions given by the Charity Commission under settÉon 145(51{b) of the 2011 Act,. and state whether particular matters have come to my attention. Basts of Independent examiner's report My exam(nation was carried out in accordance with the general Direction5 given by the Charity Commission. 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 prov(de au the eviden that would be required in an audit and consequently no opinion is given as to whether the accounts present a "true and fair view. and the report (s limited to those matters set out in the statement below. Indép•nd•nt examlner's ststément In connection with my examination, no matter has come to my attentLOn: which gives me reasonable cause to believe that, in any material respec¢ the requirements: to keep accounting records in accordance with section 130 of the 2011 A¢ and to Prepa accounts which accord with the accounting records and cornply with the accounting requirements of the 2011 Act and with the method5 and principles of the statement of recommended pract(ce,' accounting and reporting by charities have not been rnet or 13
Smethwick Youth & Community Centre Limited A Company Limited by Guarantee Independent Examiner's Report to the members of Smethwick Youth Community Centre Llmlted. Year Ended 31 March 2025 to which. in my opinion, attention should be drawn tn order to enable a proper understanding of the accounts to be reached. DAS, Chartered Accountants 6th Floor AMP Hous• Dlngwall Road Croydon CRO 2LX
Smethwiek Youth & Communlty Centre Llmlt¢d A Cornpany Llmltad By Guarants• Statement Of Flnanclal Activlti•s (Incorporatlng The Incomo and Exp•ndltur• Account) Year Ended 31 March 2025 D•9ted Unr•thlcied Reknict•d Fund Fund (GNG NwAry) 51 M•r¢h 31rt Mar¢h 313t March J1rt March J111 Mirth 2025 ZQZ5 2Q25 2025 2024 Total Totsl Fund (SYCCI Fund Fund Not• INCOMING RESOURCES Ineorning resources from 9enerated funds.. Voluntary income Activities for gen•rntlng fijnds Strithgi¢ Capitsl & Resili¢n¢e Fund 248,909 90,997 137,676 386,585 90.997 318,635 120,882 TOTAL INCOMING IiE50URCES 339.906 137.676 477,58Z 439.516 RESOURCE5 EXPINDID Charttable ActlvLties and G¢vernanc• Cost 1310.4011 1133.0291 1443.4301 (387,7061 TOTAL RESOURC EXPENDED 310 133029 443 30 387 706 NET RESOUR¢ES EXPENDED 4.047 TOTAL FUNPS BRI)UfjHT FQRWARP AT 1ST APRIL 2024 373.567 373,567 321,7S7 Tr•T ol FuTKh strit•gk Capltsl & thUl•nc• Fund IS Not• b•low) Prlor Yr AdJustm•nts 21X),1) (200,WJI TOTAL FV140S AT 31ST MARCH 2025 203 072 407.719 373 $67 FUN D•l9n•t•d Unr•rtricted R•Jtrld•d Fund Fund IGNG NurA•ry) Fnd {SYCC> 31fi Mar¢h 31Jt Mar¢h 31rt M4r¢h 31rt M4rrh Jlit M•r¢h 2025 2025 2025 2025 2024 Total Tot4l Fund Fund T•tsl Fundi 8rou9ht FornTird 373.567 373,567 321,757 Lw: TraTh•r ol ndS 5tr•t•gi£ Cthpitsl & R•%Ukn<• Fund IS•• Not• b•low) 200,000 1170,4951 4,647 34,152 51.810 Total Funth C•ntsd lomrd 200.000 2Q3 072 4.647 407.719 373.567 The Ststement of Financial Activities includes all gains and Losses in the year and therefore a statement of total recognised gains and losses has not been prepared. All of the above amounts relate to contlnuing attivltks. Note: D•signat for •ss•ntlal lif•q¢l• r•pLa¢•m•nt ol pl4nt mithtn•ry IboilffsAift) and strjtegk oryanlMd•n•l r•sUt•nc•. 15
Smethwi¢k Youth & Communlty Centre Limitsd A Company Llmlted By Guarantee Balance Sheet Year Ended 31 March 2025 2025 2024 FIXED ASSETS Tangible Assets 18,639 26,027 CURRENT ASSErs Debtors & Prepayrnents Cash at Bank & In Hand 74,846 319,960 394,806 90,693 261,032 351,725 CREDITORS: Amounts du• wlthln on• yur 4,185 NFf CURRENT ASSErs 389,080 347,540 CREDITORS: Afflounts faiilng du• 4ft•r more than one year NEf ASSETS 407,719 373,567 FUNDED BY Accumulated Unrestricted Income funds Accumulated Restricted Income funds 11 10 407,719 373,567 TOTAL 407,719 373,567 For the year ending 31 March 2025 the company was entitled to examption from audit under section 477 of the companies Act 2006 The Trustees/Directors have not required the company to obtain an audit in accordance with section 476 of the companies Act 2006 The Trustees/Directors acknowledge their respon5ibitiy - ftjr complying Wlth the requirement5 to keep accounting records of Sedions 386 and 387 of the Companies Act 2006 with respect to accounting records and preparation of accoun( a5 to the surplus or deficit to give a true and fair view of the charitable f(nancial status 16-
Smethw(¢k Youth & Community Centre Limcted A Company Limited By Guarantee BaLan¢e Sheet of the state of affairs of the charitabLe company at the end of each financial year in accordance with the requirements of Sections 394 and 395 wh(ch otherwise comply w(th the req¢Jirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company The accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and the Financial Reporting Standard for Smaller EntLties, 2008. Thes financial statements were approved and authorised for issue by the members of the committee on the ..Oli.zl and are signed on their behalf by . JJavan Singh Samra (rreasurer) 17-
Smethwick Youth & Community Centro L(mited A Company Limited By Guarantee Notes To The Financial Statements Yéar Ended 31 March 2025 ACCOUNTING POLICIES Basls of Accountlng The f(nancial statements have been prepared in accordance with the Financial Reporting Standard for Smaller Entities, effective April 2008, the Statement of Recommended Practice 'Accounting and Reporting by Charities. issued in January 2019 ISORP JAN 2019) and the Companies Act 2006. Cash ftow stst•ment The dtrectors of the charity have taken advantage of the exemption in Financial Reporting Standard No 1 {revisedl from including a cash fLow ststement in the financial statements on the ground5 that the Company is small. FIX assets All ftxed assets are Initlally recorded at cost D•pr•ciatlon Depreciation is calculated so as to write off the cost of an asseL less its estimated residual value. over the useful economic life of that asset as follows Office Equipment Fixtures & Fittings Leasehold Property Improvements to property 20% on Reducing balance method. 20% on Reducing balance method. 5% on cost 5% on cost Income reco9nltlon Income is recognized when the charity is entitled to il the is reasonable certainty that it will be rece¢ved and it is measurable, ExpendLtur• and IlabiUtI¢s Expenditure and the related liab¢lities afe recognised at the point that there is an obligation on the charity to transfer economic benefits. Expenditure include any VAT which cannot be fvlly recorded, and is reported as part of the expenditure to which of reLates to charitable and governdnce cost. Apportionment of costs Co5t5 are applied on a fair bass to the various projects, keeping in mind that certain projects are based on deltvery of outputs, thefore costs are allocated to the fund to reflect the fact that the outputs have been delivered. Funds Restrirted fvnds are recognised when a donor specifies that the fund5 are to be Spent for a part(cuLar purpose. All other funds are classified as unrestricted. 18-
Sm•thwkk Youth & Communlty Centre Llmit•d A Company LIMIt By Guarant£• N•$ To Th• Flnaneial Stst•m•nts 2 VOLUNTARYINCOME D•signad Fund Unrestrittod Fund IGNG Nursery) 31st March 2025 RpsThlct•d Tot•l T•t•l Fund (SYCQ 31st M¥ch 202S Fund Fund 31st March 2025 311 Marth 2014 Do11• GNG Muery Fees Grints r•c•l¥•bl• Consortium ELT Good Things Foundation SCVO lrtomè EVSFF Miscdl#n.eous cOMe Trnn$ olfvnd 90,997 90,997 120,882 111386 111386 1047&S 8A soo 148,108 8,485 142.670 31.580 108,706 &400 500 148,108 55,823 75311 1485 7,SK15 7.4>5 339.906 137.070 477.582 4)9.516 J INCOME OF CHARITABLE AcfiviTIES JY FUND TYPE tknign•t•d Unf•Strittod Fund IGNG Nery) 31st March 2025 R•stricted Totsl Fund Fund ISYCCI nd Fund 31st M)rch 2025 31st Marth 2025 31st Mat<h 2015 Il*t M•reh 2024 GNG Nunery Fees Child Educatlon Consortiurn ELT Good Thlng5 Fc¢Jndation SCVO Income EYSFF S¥),997 90,997 120,882 31,S80 142,670 111386 111386 Im7Q6 108,706 8,400 500 3,6DO 9,650 $5,823 75,311 500 1108 8,485 148.108 Misc•114neous income Trnnsf•r of fund 8AB5 7,905 137 676 7,905 439.S16 19.
Sm•thwlek Youth & Community C•ntr• Llmlted A Compny LImll By Guarintee Notej To Th• Flnanclal St•t•m•nts 4 faOVERNANCE & CfrIARITABLE COST D•Jl4nit•d Fund Unr•strl¢t Funds {GNG Nur4aryl 20ZS Total Total Funds (SYCQ 31st Mrth 31it M•rth 2025 2025 202$ 1024 W4es & S•L•rtes Sraff ptrnsion costs Staff nIng Rent & Rates Insurance5 Li9ht & H•at Cieinthg & Tolt¢S R¢p4ws & R8nwals prtntlng, Posts9e & St•tion•ry Athorfsirrfj & Promodon T•Won• Cornpuier costs Communlty Engagem•nt Acilvltiès Proléssioh81 Char9es A(countJncy Fees Audll fees Bank inter•st & Ch•rg•s Sundrles Dtsnatici SUbrIP0n Prior ar Income rgversed GNG Nursèry 4xpm5•5 Deprec&•t 218,409 3,620 395 1,182 1573 10,500 3,142 4,617 6,592 93.604 1,552 169 S07 1,103 4,5C(I 1,346 1.979 1825 311013 5,172 $64 1,689 3,675 1 s.c¥Jo 4.488 4595 9,417 255,956 4.064 1.108 1,867 3.471 1%815 4,Q06 751 1,849 5,440 1,159 2,331 497 51 13,258 7,7T1 1,655 170 44,194 3,036 1248 1.721 159 43,698 3,036 2,104 96 10.665 30.936 I125 1,613 691 28 4,266 92 14,220 9,954 1.380 592 1.972 1,732 13,115 655 5,928 281 1540 935 4468 4,098 8,783 1J3 029 5 RESOVRCES EXPENDeD FOR THE YEAR Thls Is stated after tharging.. 2015 2024 Dopr•cLion Auditorfs r•mun•r•tion'. - audlt of the fingnctal 5tsternents 8,468 4783 304 304 10,77Z 11.087 -20-
srnethk Youth & Communlty C•ntr• Llmit•d A Company Llmltad By Gu4r4ntee Notss To Th• Flnandal Statsm•nts 6 STAFF cosrs AND f MOLUMENTS Total Stslf <osts were as folL¢5.. 2025 2014 Wages and 5aL•ries Sackil security costs 297,312 14,701 24S,559 10,397 312,013 255.K6 P•rtlcul•rs of •mplo The averège numb•r of ¢rnpioyo•s dumg th• ar, cakbiat*d on the b•5is •lfiJll.time eqtsivthts, was a5 follows.. 1025 N• Z024 No Proj•ct manag•r Nurs¢ry manager Fundr3islng Ch4ritabie artlviths Admlni5ttatbn ind supp¢rt 12 14 17 No ernplayee r•c•lved •rnolument5 of mor• than £60,LNJO during th• y••r Nil12024- Na). The trustees received no remuneratlon or expenses, eith¢rdirectly or b)directiy Irom th• charity. .21
Smethwick Youth & Community Centre Limited A Company Limlted By Guarantee Notes To The Financial Ststements Year Ended 31 March 2025 7 TANGIBLE FIXED AssErs cosr Improv•ments to property Equlwmnt Flxtures Flttlngs Leasehold Property Total 1st April 2024 Additions 122,616 53,218 1,080 161551 1.224,713 1,563.098 1,080 at 31$t March 2025 122.616 54,298 162.551 1.224,713 1.564.178 DEPRECIATION Ist April 2024 Charge for the year 107,200 6,130 50,743 711 154,416 1,627 1,224,712 1,537,071 8,468 As It 31st Mah 2025 113,330 51,454 156,043 1.224.712 1.545.539 N•t Book Value 1st April 2024 1st April 2025 15,416 2,475 8,135 26,027 The leasehold property Comprises land and building5. The land was leased from Guru Nanak Gurdwara (GNG} Smethwicl for a term of ten years until 5th April 2013. No depreciation was charged until 31 March 2013, on the grounds that the lease would be renewed for the foreseeable future. The trustees now feel that it is more prudent to deprettate the propety, and this has been charged on the basis that the original lease wa5 intended to run for twenty years. Thus the property is now shown Fully depreciated. The trustee5 had and will continue to allow Smethwick Youth & Community Centre to use the premises for charitable purpose for foreseeable future until being infomied otheiSe. -22-
Smethwlck Youth & Community Centre Llmited A Company Llmcted By Guarantee Notes To The Financtal Statements Year Ended 31 March 2025 DEBTORS 2025 2024 Trade debtor5 Prepayrnents Gurunanak Gurudwara Loan Utliity Prepayment 2,550 2,296 70,QOO 2,915 1778 70,OC 15,000 74846 90.693 CREDITORS: Amounts 14Ulng du• wlthln one year 2025 2024 Taxation and social security Pensicn contribution5 4,639 1,087 3,234 951 5,726 4,185 23-
Sm•thwld( Youth & Communlty C•ntre Llmited A Comp•ny Umit•d By Guarnnt•• Notes Ta Th• FIMncl41 Stat•m•nts Y•ar End•d 31 March 2025 10 ACCUMULATED RESTRicfED INCOME FUNOS Not•s 41 bnd lit Aprfl 2024 Outyolng R•sourt R•wurc Jlst March 1025 R•Atrlrt•d Fundi: SYCC Proj•cts GNG Income - Nursery Tatil R••tri¢t•d Funth 11 ACCUMVLATeD UNIIESTRfcThD INCOME FUNDS •1 blfd 1st Aprli 2024 In¢om• ourc•• Outyolng R•50W¢ B•l4n¢• J11t March 1035 SYCC ProjectslrertrlcI GNG Income- Nu.'5erylUnristri¢cedl D•slgnated Fund Tot•1 UnMtrirt•d Fun 88,589 284,977 137,676 339.9C 733,029 31OA01 93,236 314482 373,567 477,582 443,430 407,719 T•tsl Fundi 77 12 PAIOR YIARAgJusfMENY Hi5toiical accurrtuiated fvnds have been spent. Ary fUre that has gone into outgoing re50urces for R•stricted or Unrestricted fuDds that have taken it knto 4 deficit should have been classifled eiswhere. They should not be belng trken Into deficit figuTèS a5 those fvThJing rearns have ended. 15 COMPANY LIMIVID BY GUAIIANTEF Smethwick Youth 81 Community Centrg is a company limited by guarantee and aCCordglY do6s not .havo share capital. Every m•mber of the company und•rtak•s to Contrule such amgunt a$ may be requlred not exceedlng £1 to the assots ol the charitable company in the event of Its being wound up while he or she is a member, or with¢n one year after he or she ceases to be a rn•mbÈr. 14 RELATÉD PARTie5 As disclosed in th• Trusteès, Report Guru Nanak Gurdwara IGNGI Smeth¥vkk a regstered tharity, is the maln rel•ted paty, as & set number of imstees of the chaAty are required to be selected from the GNG committee. The charity le?5es14id from GNG, as di%ciostd in the note on xed assets. rhe tsrms o,, the lease includè peppercom rent No rent was paid drIng the period. An amount of £15,00012024.' 15.0001 w45 contr¢buted by SYCC to the Share of Utilitlè& SYCC made a prepayrn•nt of Nil12024., 15.0001 for ftJtur• Utllity Costs. SYCC has also loaned GNG an amount of 70,00012024-. 70,0001. GUN N&nak Gurdwara 5methwick is expected to be9ln repayw ts b•n to SYCC in 2025.
fef: Oioi .1 Dl CHARITY COMMISSION FOR ENGLAND AND WALES Independent examiner's report on the accounts Section A Independent Examiner's Report Report to the trustees Smethwick Yourth & Community Centre Limited On accounts for the year ended 31 March 2025 Charlty no (if any) 1090529 Set out on pages 1to25 I report to the trustees on my examination of the accounts of the above charity ('the Trust") for the year ended Responsibilities and basis of report As the charity's trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 {"the Act"). I report in respect of my examination of the Trust's accounts carried out under section 145 of the 2011 Act and in carying out my examination, I have followed all the applicable Directions given by the Charily Commission under section 145(5)(b) of the Act. Independent tThe charity's gross income exceeded £250,000 and l am qualified to examiner's statement undertake the examination by being a qualified member of [insert name of applicable listed body]]. Delete [ ] if not applicable. I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination (other than that disclosed below ") which gives me cause to believe that in, any material respect.. the accounting records were not kept in accordance with section 130 of the Charities Act; or the accounts did not accord with the accounting records. or the accounts did 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. 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 lo be reached. Please delete the words in the brackets rf they do not apply. Signed: Date: Name: Tushar Magia Relevant professional qualification(s) or body ICAEW IER Oct 2018
(If any): Address: 6th Floor, AMP House Dingwall Road, Croydon CRO 2LX Section B Disclosure Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners). Give here brief details of any items that the examiner wlshes to dlsclose. IER Oct 2018