2021-03-31-accounts

COMPANY REGISTRATION NUMBER: 04347150 CHARITY REGISTRATION NUMBER: 1090789

BIRMINGHAM ASSOCIATION OF YOUTH CLUBS

COMPANY LIMITED BY GUARANTEE

UNAUDITED FINANCIAL STATEMENTS

31 MARCH 2021

LANGARD LIFFORD HALL LIMITED

Accountants and Registered Auditors Lifford Hall Lifford Lane Kings Norton Birmingham B30 3JN

BIRMINGHAM ASSOCIATION OF YOUTH CLUBS

COMPANY LIMITED BY GUARANTEE

FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2021

	Page
Trustees' annual report (incorporating the director's report)	1
Independent examiner's report to the trustees	6
Statement of financial activities (including income and expenditure
account)	7
Statement of financial position	8
Notes to the financial statements	9
The following pages do not form part of the financial statements
Detailed statement of financial activities	17
Notes to the detailed statement of financial activities	18

1

BIRMINGHAM ASSOCIATION OF YOUTH CLUBS

COMPANY LIMITED BY GUARANTEE

TRUSTEES' ANNUAL REPORT (INCORPORATING THE DIRECTOR'S REPORT)

YEAR ENDED 31 MARCH 2021

The trustees, who are also the directors for the purposes of company law, present their report and the unaudited financial statements of the charity for the year ended 31 March 2021.

Reference and administrative details

Registered charity name Birmingham Association of Youth Clubs

Charity registration number 1090789

Company registration number 04347150

Principal office and registered Hilda Simister House office 581 Pershore Road Selly Park Birmingham West Midlands B29 7EL The trustees A Buttery L Moses M Wellington P Lindsey Independent examiner R D Coton For and on behalf of Langard Lifford Hall Limited Lifford Hall Lifford Lane Kings Norton Birmingham B30 3JN

2

BIRMINGHAM ASSOCIATION OF YOUTH CLUBS

COMPANY LIMITED BY GUARANTEE

TRUSTEES' ANNUAL REPORT (INCORPORATING THE DIRECTOR'S

REPORT) (continued)

YEAR ENDED 31 MARCH 2021

Structure, governance and management

The trustees present their report and the audited financial statements of the charity for the year ended March 2021. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) "Accounting and Reporting by Charities" (FRS102) in preparing the annual report and financial statements of the charity.

Constitution

Birmingham Association of Youth Clubs ("the Association", "Charity" or "BAYC") is a voluntary youth organisation operating in Birmingham, Dudley, Sandwell, Walsall, Wolverhampton and the surrounding areas, providing services and support for youth groups. The Association's activities are funded by grant aid, project funding, voluntary subscriptions, donations and selling services. BAYC is a Registered Charity and a Company Limited by Guarantee, governed by its Memorandum and Articles of Association. The most recently amended version of the Memorandum of Association was adopted at the AGM in 2006. BAYC's Registered Company Number is 04347150 and its Registered Charity Number is 1090789.

Method of appointment or election of Trustees

The affairs of the Association are governed by the Management Committee, whose members are elected at the AGM. New Trustees take part in an induction process which covers the aims and purposes of the organisation, its governing documents, principal policies, main activities and Trustees responsibilities.

Organisational structure and decision making

The Trustees hold meetings on a regular basis to conduct the operations of the Charity and implement it’s investment and other policies.

Risk management

In accordance with SORP, the Trustees have reviewed the major risks to which the Charity is exposed and are satisfied that they have taken appropriate steps to mitigate such identified risks. Key risk areas such as management of project budgets, personnel management and project delivery have been included in the risk management arrangements to the Board. The Board currently meet on a monthly basis in order to manage and review the organisation's operational and strategic progress.

Objectives and activities

The following has been reviewed in responses to the new Charity Commission's guidance on public benefit:

Our Mission

To support young people, and those who support them, to create opportunities for positive change in their lives and communities, by empowering our members to think, act and engage in the best ways, to make their aspirations a reality.

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BIRMINGHAM ASSOCIATION OF YOUTH CLUBS

COMPANY LIMITED BY GUARANTEE

TRUSTEES' ANNUAL REPORT (INCORPORATING THE DIRECTOR'S

REPORT) (continued)

YEAR ENDED 31 MARCH 2021

Our aims :

To keep young people and the organisations that support young people, at the centre of our work and mission.

• To ensure that BAYC's skills, knowledge and resources are available to effectively and efficiently respond to our members needs and to address their issues.

• To deliver a wider range of quality youth work through our staff and partners, that enhances the confidence, knowledge and competence of today's young citizens.

• To research and recognise the unique problems and challenges that young people face in today's society, particularly those that would otherwise go unheard.

• To help young people have more influence on the decisions that affect them directly and indirectly.

• To increase young people's access to adequate resources to support their needs and aspirations

• We believe that BAYC has an increasingly critical role to play in rallying the sector and spreading the word that despite current challenges youth work is still very much alive and providing solutions, support and services that include:

• A full safeguarding support service for our affiliates that includes access to DBS checks and assistance with safeguarding policies and practices

• 1 to 1 support and advice on youth and club issues

• Information advice and guidance on youth work matters and organisational practice

• Opportunities for partnership working across the youth work space (local, regional and national) - Co-ordination of high quality activities into clubs for the benefit of young people

• Specialist advice and guidance in the areas of youth related arts, sports, leisure and learning.

• Advocacy and representation at Regional and National Level

• Low or No Cost Youth Work Training

• Training and specialist advice and guidance for youth work practitioners and organisations - Variety Club Equipment Grant application support

• Freebee Clubcall (special low or no costs offers ranging from sports equipment to free theatre or concert tickets in the Birmingham area

• Networking events

• Opportunities for networking, marketing and connecting with others that can support the individual

• Free LINK Magazine - Free club events listings, discounted advertising, what's on, who's who and the latest local, regional and National Youth Work information

• Objectives of member organisations and the wider challenge of promoting and protecting youth services and youth work.

• Conference facilities

• Discount insurance services

• Discount access to residential retreats

• Club development and funding strategy support

• Health & Safety and safeguarding resources

4

BIRMINGHAM ASSOCIATION OF YOUTH CLUBS

COMPANY LIMITED BY GUARANTEE

TRUSTEES' ANNUAL REPORT (INCORPORATING THE DIRECTOR'S

REPORT) (continued)

YEAR ENDED 31 MARCH 2021

Reserves Policy

BAYC holds no structured reserves policy but endeavour to maintain a cash reserve to maintain itself for several months.

Custodian Trustee

BAYC has no responsibility's in this area BAYC works within the structures set out in the memorandum and articles of association incorporated as of 4th January 2001 as amended by special resolution dated 8th December 2006.

Achievements and performance

This Year

This year BAYC have like all other organisations had to respond to the threat of COVID throughout this reporting year.

The board agreed that the need for strong planning and management throughout the process was imperative. Through the year we tried and succeeded to balance supporting the most needy keeping the BAYC Youth Offices open for groups that needed to offer services that Public Health England had agreed to continue through the pandemic. With the need to protect the financial future of the Charity. Some highlights are:

• Communicated the Public Health England advice on Youth Work covid threat levels to all members and groups in the area, and offered personal advice on guidance on the matter.

• Continue to deliver Outcentral Youth Club throughout the pandemic via weekly online sessions, Instagram, Discord and detached work.

• Used BAYC as Central hub for care packages for the most vulnerable young people in Birmingham, both throughout lockdown and at Christmas, this benefited over 500 Young people children and families. Family’s

• Kept the BAYC youth offices open and accessible all year for all the fantastic services at the building, to allow them all to keep supporting young people thought this difficult time.

• Following guidance set out by public health England we moved 3 Youth Clubs for young people with disabilities to BAYC HQ as the venues they normally use had closed. This allowed 100’s of young people access valuable respite provision at this incredible testing time.

• Delivered in partnership with Youth Focus West Midland a level 2 Youth work course for 15 local youth workers, this was done in a mix of face-to-face delivery, one to one and online.

• Continued to provide online DBS checks for local groups.

• Moved our monthly magazine “Link” to quarterly

5

BIRMINGHAM ASSOCIATION OF YOUTH CLUBS

COMPANY LIMITED BY GUARANTEE

TRUSTEES' ANNUAL REPORT (INCORPORATING THE DIRECTOR'S REPORT) (continued)

YEAR ENDED 31 MARCH 2021

Financial review

Income for the year has decreased from £76,505 in 2020 to £62,683.

Costs have also decreased from £105,251 in 2020 to £77,166.

The net operating deficit for the year was therefore £14,483 (2020 deficit £28,746).

Small company provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

The trustees' annual report was approved on 6 December 2021 and signed on behalf of the board of trustees by:

P Lindsey

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BIRMINGHAM ASSOCIATION OF YOUTH CLUBS

COMPANY LIMITED BY GUARANTEE

STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITURE ACCOUNT)

YEAR ENDED 31 MARCH 2021

		2021		2020
		Unrestricted
		funds Total funds		Total funds
	Note	£	£	£
Income and endowments
Donations and legacies	5	43,981	43,981	52,293
Charitable activities	6	–	–	170
Other trading activities	7	17,265	17,265	22,839
Investment income	8	1,437	1,437	1,203
		------------------------------------------	------------------------------------------	------------------------------------------
Total income		62,683	62,683	76,505
		==========================================	==========================================	==========================================
Expenditure
Expenditure on raising funds:
Costs of raising donations and legacies	9	3,352	3,352	5,202
Expenditure on charitable activities	10,11	73,815	73,815	100,049
		------------------------------------------	------------------------------------------	------------------------------------------
Total expenditure		77,167	77,167	105,251
		==========================================	==========================================	==========================================
		------------------------------------------	------------------------------------------	------------------------------------------
Net expenditure and net movement in funds		(14,484)	(14,484)	(28,746)
		==========================================	==========================================	==========================================
Reconciliation of funds
Total funds brought forward		199,279	199,279	228,024
		------------------------------------------	------------------------------------------	------------------------------------------
Total funds carried forward		184,795	184,795	199,279
		==========================================	==========================================	==========================================

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

The notes on pages 9 to 16 form part of these financial statements.

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BIRMINGHAM ASSOCIATION OF YOUTH CLUBS

COMPANY LIMITED BY GUARANTEE

STATEMENT OF FINANCIAL POSITION

31 MARCH 2021

		2021		2020
	Note	£	£	£	£
Fixed assets
Tangible fixed assets	16		2,167		2,438
Current assets
Debtors	17	10,473		14,327
Cash at bank and in hand		182,454		190,240
		------------------------------------------		------------------------------------------
		192,927		204,567
Creditors: amounts falling due
within one year	18	10,299		7,727
		------------------------------------------		------------------------------------------
Net current assets			182,628		196,840
			------------------------------------------		------------------------------------------
Total assets less current liabilities			184,795		199,278
			------------------------------------------		------------------------------------------
Net assets			184,795		199,278
			==========================================		==========================================
Funds of the charity
Unrestricted funds			184,795		199,279
			------------------------------------------		------------------------------------------
Total charity funds	21		184,795 ==========================================		199,279 ==========================================

For the year ending 31 March 2021 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

• The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

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

These financial statements were approved by the board of trustees and authorised for issue on 6 December 2021, and are signed on behalf of the board by:

P Lindsey Trustee

The notes on pages 9 to 16 form part of these financial statements.

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BIRMINGHAM ASSOCIATION OF YOUTH CLUBS

COMPANY LIMITED BY GUARANTEE

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2021

1. General information

The charity is a public benefit entity and a private company limited by guarantee, registered in England and Wales and a registered charity in England and Wales. The address of the registered office is Hilda Simister House, 581 Pershore Road, Selly Park, Birmingham, West Midlands, B29 7EL.

2. Statement of compliance

These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP (FRS 102)) and the Companies Act 2006.

3. Accounting policies

Basis of preparation

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

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

Going concern

The financial statements have been drawn up on a going concern basis. The trustees are aware of the ongoing difficulties of charities to raise funding for future programmes and projects. The charity is increasing its revenues from rent and room hire of their premises. The charity has successfully sold part of its unused car park, which has now secured the future of the charity for the forth coming years.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

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BIRMINGHAM ASSOCIATION OF YOUTH CLUBS

COMPANY LIMITED BY GUARANTEE

NOTES TO THE FINANCIAL STATEMENTS (continued)

YEAR ENDED 31 MARCH 2021

3. Accounting policies (continued)

Fund accounting

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

Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment.

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

Incoming resources

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

• income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably.

• legacy income is recognised when receipt is probable and entitlement is established.

• income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers.

• income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.

Resources expended

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

• expenditure on raising funds includes the costs of all fundraising activities, events, non-charitable trading activities, and the sale of donated goods.

• expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities.

• other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.

All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.

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BIRMINGHAM ASSOCIATION OF YOUTH CLUBS

COMPANY LIMITED BY GUARANTEE

NOTES TO THE FINANCIAL STATEMENTS (continued)

YEAR ENDED 31 MARCH 2021

3. Accounting policies (continued)

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

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

Freehold property - 2% straight line Property equipment - 6% straight line Fixtures and fittings - 10% straight line - Computer Equipment 33% straight line

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs.

Government grants

Government grants are recognised at the fair value of the asset received or receivable. Grants are not recognised until there is reasonable assurance that the charity will comply with the conditions attaching to them and the grants will be received.

Where the grant does not impose specified future performance-related conditions on the recipient, it is recognised in income when the grant proceeds are received or receivable. Where the grant does impose specified future performance-related conditions on the recipient, it is recognised in income only when the performance-related conditions have been met. Where grants received are prior to satisfying the revenue recognition criteria, they are recognised as a liability.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted.

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BIRMINGHAM ASSOCIATION OF YOUTH CLUBS

COMPANY LIMITED BY GUARANTEE

NOTES TO THE FINANCIAL STATEMENTS (continued)

YEAR ENDED 31 MARCH 2021

3. Accounting policies (continued)

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as an expense in the period in which it arises.

4. Limited by guarantee

The company is limited by guarantee and is registered as a charity ( Registered Number: 04347150). The members of the company are the directors. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member.

5. Donations and legacies

	Unrestricted	Total Funds	Unrestricted	Total Funds
	Funds	2021	Funds	2020
	£	£	£	£
Donations
Donations	17,729	17,729	51,365	51,365
Gifts
Gift Aid	–	–	928	928
Grants
Government grant income	26,252	26,252	–	–
	------------------------------------------	------------------------------------------	------------------------------------------	------------------------------------------
	43,981	43,981	52,293	52,293
	==========================================	==========================================	==========================================	==========================================

6. Charitable activities

Charitable activities
	Unrestricted	Total Funds	Unrestricted	Total Funds
	Funds	2021	Funds	2020
	£	£	£	£
Affiliation fees	–	–	170	170
	==========================================	==========================================	==========================================	==========================================

13

BIRMINGHAM ASSOCIATION OF YOUTH CLUBS

COMPANY LIMITED BY GUARANTEE

NOTES TO THE FINANCIAL STATEMENTS (continued)

YEAR ENDED 31 MARCH 2021

7. Other trading activities

	Unrestricted	Total Funds	Unrestricted	Total Funds
	Funds	2021	Funds	2020
	£	£	£	£
Rent and room hire	17,265	17,265	22,839	22,839
	==========================================	==========================================	==========================================	==========================================

8. Investment income

Investment income
	Unrestricted	Total Funds	Unrestricted	Total Funds
	Funds	2021	Funds	2020
	£	£	£	£
Bank interest receivable	1,437	1,437	1,203	1,203
	==========================================	==========================================	==========================================	==========================================

9. Costs of raising donations and legacies

	Unrestricted	Total Funds	Unrestricted	Total Funds
	Funds	2021	Funds	2020
	£	£	£	£
Costs of raising donations and
legacies - Donations	3,352 ==========================================	3,352 ==========================================	5,202 ==========================================	5,202 ==========================================

10. Expenditure on charitable activities by fund type

	Unrestricted	Total Funds	Unrestricted	Total Funds
	Funds	2021	Funds	2020
	£	£	£	£
Direct Programme Costs	66,784	66,784	93,065	93,065
Support costs	7,031	7,031	6,984	6,984
	------------------------------------------	------------------------------------------	------------------------------------------	------------------------------------------
	73,815	73,815	100,049	100,049
	==========================================	==========================================	==========================================	==========================================

11. Expenditure on charitable activities by activity type

	Activities
	undertaken	Support	Total funds	Total fund
	directly	costs	2021	2020
	£	£	£	£
Direct Programme Costs	66,784	7,031	73,815	100,049
	==========================================	==========================================	==========================================	==========================================

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BIRMINGHAM ASSOCIATION OF YOUTH CLUBS

COMPANY LIMITED BY GUARANTEE

NOTES TO THE FINANCIAL STATEMENTS (continued)

YEAR ENDED 31 MARCH 2021

12. Net expenditure

Net expenditure is stated after charging/(crediting):

2021 2020 £ £ Depreciation of tangible fixed assets 598 4,309 ========================================== ==========================================

13. Independent examination fees

2021 2020 £ £ Fees payable to the independent examiner for: Independent examination of the financial statements 1,608 1,536 ========================================== ==========================================

14. Staff costs

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

	2021	2020
	£	£
Wages and salaries	46,195	65,606
Employer contributions to pension plans	985	853
	------------------------------------------	------------------------------------------
	47,180	66,459
	==========================================	==========================================
The average head count of employees during the year	was 1 (2020: 1). The average numbe
of full-time equivalent employees during the year is analysed as follows:
	2021	2020
	No.	No.
Number of staff - Administration	1	1
	==========================================	==========================================

The average head count of employees during the year was 1 (2020: 1). The average number of full-time equivalent employees during the year is analysed as follows:

Included in the wages and salary costs above, are costs for contracted CEO consultancy and the cost of secondment of an individual from Birmingham City Council. Staff numbers above do not include the two individuals (2018: 2).

No employee received employee benefits of more than £60,000 during the year (2020: Nil).

15. Trustee remuneration and expenses

No employee received remuneration amounting to more than £60,000 in current or prior year.

Included in the wages and salaries costs above, are costs for an individual from Birmingham City Council. Staff numbers above do not include this individual (2018:2).

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BIRMINGHAM ASSOCIATION OF YOUTH CLUBS

COMPANY LIMITED BY GUARANTEE

NOTES TO THE FINANCIAL STATEMENTS (continued)

YEAR ENDED 31 MARCH 2021

16. Tangible fixed assets

Tangible fixed assets
	Freehold	Property	Fixtures	Office
	property	Equipment	and fittings	Equipment	Total
	£	£	£	£	£
Cost
At 1 April 2020	593,901	67,085	11,814	34,255	707,055
Additions	–	327	–	–	327
	------------------------------------------	------------------------------------------	------------------------------------------	------------------------------------------	------------------------------------------
At 31 March 2021	593,901	67,412	11,814	34,255	707,382
	==========================================	==========================================	==========================================	==========================================	==========================================
Depreciation
At 1 April 2020	593,901	65,740	10,721	34,255	704,617
Charge for the year	–	461	137	–	598
	------------------------------------------	------------------------------------------	------------------------------------------	------------------------------------------	------------------------------------------
At 31 March 2021	593,901	66,201	10,858	34,255	705,215
	==========================================	==========================================	==========================================	==========================================	==========================================
Carrying amount
At 31 March 2021	–	1,211	956	–	2,167
	==========================================	==========================================	==========================================	==========================================	==========================================
At 31 March 2020	–	1,345	1,093	–	2,438
	==========================================	==========================================	==========================================	==========================================	==========================================

17. Debtors

Debtors
	2021	2020
	£	£
Trade debtors	7,030	8,870
Prepayments and accrued income	3,443	5,457
	------------------------------------------	------------------------------------------
	10,473	14,327
	==========================================	==========================================

18. Creditors: amounts falling due within one year

Creditors: amounts falling due within one year
	2021	2020
	£	£
Trade creditors	4,424	5,394
Accruals and deferred income	2,250	1,814
Social security and other taxes	1,024	327
Other creditors	2,601	192
	------------------------------------------	------------------------------------------
	10,299	7,727
	==========================================	==========================================

19. Pensions and other post retirement benefits

Defined contribution plans

The amount recognised in income or expenditure as an expense in relation to defined contribution plans was £985 (2020: £853).

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BIRMINGHAM ASSOCIATION OF YOUTH CLUBS

COMPANY LIMITED BY GUARANTEE

NOTES TO THE FINANCIAL STATEMENTS (continued)

YEAR ENDED 31 MARCH 2021

20. Government grants

The amounts recognised in the financial statements for government grants are as follows:

				2021	2020
				£	£
Recognised in income from donations and		legacies:
Government grants income				26,252	–
				==========================================	==========================================
Analysis of charitable funds
Unrestricted funds
	At				At
1	Apr 2020	Income	Expenditure	Transfers	31 Mar 2021
	£	£	£	£	£
General funds	(37,066)	62,683	(77,166)	–	(51,550)
Hilda Simister House	234,709	–	–	–	234,709
Young Women's
Development	1,636	–	–	–	1,636
------------------------------------------		------------------------------------------	------------------------------------------	------------------------------------------	------------------------------------------
	199,279	62,683	(77,166)	–	184,795
==========================================		==========================================	==========================================	==========================================	==========================================
	At				At
1	Apr 2019	Income	Expenditure	Transfers	31 Mar 2020
	£	£	£	£	£
General funds	(12,765)	76,505	(105,250)	4,444	(37,066)
Hilda Simister House	234,709	–	–	–	234,709
Young Women's
Development	1,636	–	–	–	1,636
------------------------------------------		------------------------------------------	------------------------------------------	------------------------------------------	------------------------------------------
223,580 ==========================================		76,505 ==========================================	(105,250) ==========================================	4,444 ==========================================	199,279 ==========================================

21. Analysis of charitable funds

22. Analysis of net assets between funds

Analysis of net assets between funds
	Unrestricted	Total Funds
	Funds	2021
	£	£
Tangible fixed assets	2,167	2,167
Current assets	192,927	192,927
Creditors less than 1 year	(10,299)	(10,299)
	------------------------------------------	------------------------------------------
Net assets	184,795	184,795
	==========================================	==========================================
	Unrestricted	Total Funds
	Funds	2020
	£	£
Tangible fixed assets	2,438	2,438
Current assets	204,567	204,567
Creditors less than 1 year	(7,727)	(7,727)
	------------------------------------------	------------------------------------------
Net assets	199,278	199,278
	==========================================	==========================================

17

BIRMINGHAM ASSOCIATION OF YOUTH CLUBS

COMPANY LIMITED BY GUARANTEE

DETAILED STATEMENT OF FINANCIAL ACTIVITIES

YEAR ENDED 31 MARCH 2021

	2021	2020
	£	£
Income and endowments
Donations and legacies
Donations	17,729	51,365
Gift Aid	–	928
Government grant income	26,252	–
	------------------------------------------	------------------------------------------
	43,981	52,293
	------------------------------------------	------------------------------------------
Charitable activities
Affiliation fees	–	170
	------------------------------------------	------------------------------------------
Other trading activities
Rent and room hire	17,265	22,839
	------------------------------------------	------------------------------------------
Investment income
Bank interest receivable	1,437	1,203
	------------------------------------------	------------------------------------------
	------------------------------------------	------------------------------------------
Total income	62,683	76,505
	==========================================	==========================================

18

BIRMINGHAM ASSOCIATION OF YOUTH CLUBS

COMPANY LIMITED BY GUARANTEE

NOTES TO THE DETAILED STATEMENT OF FINANCIAL ACTIVITIES

YEAR ENDED 31 MARCH 2021

	2021	2020
	£	£
Costs of raising donations and legacies
Costs of raising donations and legacies - Donations
Wages and salaries	3,352	5,202
	------------------------------------------	------------------------------------------
	------------------------------------------	------------------------------------------
Costs of raising donations and legacies	3,352	5,202
	==========================================	==========================================
Expenditure on charitable activities
Direct Programme Costs
Activities undertaken directly
Staff salaries	42,843	60,404
Pension costs	985	853
Rates	5,324	3,949
Light & Heat	4,433	4,495
Repairs & maintenance	2,900	2,522
Sundry	280	814
Insurance	2,709	2,210
Travel & Subsistence	–	208
Telephone	1,801	3,544
Stationery, Printing & Postage	1,671	3,342
Depreciation	–	3,732
PR/Promotion costs	90	402
Sports & Competition costs	783	3,540
Cleaning and refuse collection	2,965	3,050
	------------------------------------------	------------------------------------------
	66,784	93,065
	------------------------------------------	------------------------------------------
Support costs
Legal and professional fees	4,752	4,752
Depreciation	598	577
Independent Examiner's Fee	1,608	1,536
Bank charges	73	119
	------------------------------------------	------------------------------------------
	7,031	6,984
	------------------------------------------	------------------------------------------
	------------------------------------------	------------------------------------------
Expenditure on charitable activities	73,815	100,049
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