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2023-03-31-accounts

COMPANY REGISTRATION NUMBER: 04347150 CHARITY REGISTRATION NUMBER: 1090789

BIRMINGHAM ASSOCIATION OF YOUTH CLUBS

COMPANY LIMITED BY GUARANTEE

UNAUDITED FINANCIAL STATEMENTS

31 MARCH 2023

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 2023

Page
Trustees' annual report (incorporating the director's report) 1
Independent examiner's report to the trustees 8
Statement of financial activities (including income and expenditure
account) 9
Statement of financial position 10
Notes to the financial statements 11
The following pages do not form part of the financial statements
Detailed statement of financial activities 19
Notes to the detailed statement of financial activities 20

1

BIRMINGHAM ASSOCIATION OF YOUTH CLUBS

COMPANY LIMITED BY GUARANTEE

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

YEAR ENDED 31 MARCH 2023

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 2023.

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 2023

Structure, governance and management

The trustees present their report and the audited financial statements of the charity for the year ended March 2023. 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 its 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.

3

BIRMINGHAM ASSOCIATION OF YOUTH CLUBS

COMPANY LIMITED BY GUARANTEE

TRUSTEES' ANNUAL REPORT (INCORPORATING THE DIRECTOR'S

REPORT) (continued)

YEAR ENDED 31 MARCH 2023

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.

Our aims :

4

BIRMINGHAM ASSOCIATION OF YOUTH CLUBS

COMPANY LIMITED BY GUARANTEE

TRUSTEES' ANNUAL REPORT (INCORPORATING THE DIRECTOR'S

REPORT) (continued)

YEAR ENDED 31 MARCH 2023

Our aims (continued) :

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 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

Another year in the long and distinguished history of the Birmingham Association of Youth Clubs, but unfortunately another period during which we have continued to be affected by the continuing Covid pandemic. The Youth Work sector across the country has continued to be operating under the rules and guidelines of the National Youth Agency and Public Health England, which has obviously restricted our ability to deliver the support and help that youth workers and projects need.

During the last difficult year, and as the custodians of a charity that is one hundred and twenty five years old, we have continued to concentrate on the survival and continued stability of the charity, as we are acutely aware of the need to ensure that BAYC continues for many years to come, so that the Young people of Birmingham, and those who work with them, can rely on us for at least another one hundred and twenty five years.

Over this period, we have made sure that the main Birmingham Association of Youth Clubs offices have remained accessible for as many people as need them, and we have tried hard to provide help to those groups and individuals who provide care and activity packages to young people in their homes or hostels.

5

BIRMINGHAM ASSOCIATION OF YOUTH CLUBS

COMPANY LIMITED BY GUARANTEE

TRUSTEES' ANNUAL REPORT (INCORPORATING THE DIRECTOR'S

REPORT) (continued)

YEAR ENDED 31 MARCH 2023

This Year (continued)

Towards the end of this period, it has begun to feel that the worst of the COVID pandemic is over, and things are starting to return to how they were. This means that we can get back to the things we know we do best, such as Youth Work conferences, Youth work awards, youth work training, volunteer support, sector meet ups, competitions and much more.

Birmingham Association of Youth Clubs Headquarters

Birmingham Association of Youth Club's headquarters in Selly Park is a unique space that we offer to youth organisations from the surrounding area to allow them to flourish.

As well as us living in the building, we provide meeting and office spaces, which are used and occupied by a number of like-minded organisations allowing them to grow, operate safely and work collaboratively. We offer a variety of services from hot desking, meeting space, use of the youth room, and permanent office facilities.

This year we have supported and provided a home to seven local youth organisations, all of whom provide services to young people and their families across the city and beyond, as well as hundreds of individual room bookings for youth organisations ranging from the probation service to church youth clubs.

Over this period, we've managed to update and improve our facility by improving access to the car park area.

The Building is now busier than ever, with more booking, youth clubs and tenants than we had before COVID.

Membership

BAYC has always prided itself with its large affiliate membership throughout Birmingham and surrounding area, a membership made up of of a varied make up of fantastic youth groups providing amazing services to young people. Over the period that we have all been affected by Covid a number of youth clubs have sadly closed, but fantastically, many have survived despite the challenging times, and are now re opening their doors to young people. They have survived largely due to the commitment and dedication of youth workers, who are determined to keep the service operating, and by evolving and changing the services and support they offer to young people.

Currently we have 65 groups within our network, and since the start of 2023 we have met with six potential new start-up youth clubs to offer help and guidance. Hopefully it is a sign of things to come, with a resurgence of youth work.

Link Magazine

The ever-popular BAYC Link magazine has moved from monthly to a quarterly newsletter, a decision made due to a decrease in opportunities for young people and youth workers during the last couple of years. Given the anticipated uplift in activity across the youth work sector, we are hopefully reverting to monthly editions of Link during 2024. Link has continued to be an important part of our communication with youth workers and youth clubs.

6

BIRMINGHAM ASSOCIATION OF YOUTH CLUBS

COMPANY LIMITED BY GUARANTEE

TRUSTEES' ANNUAL REPORT (INCORPORATING THE DIRECTOR'S

REPORT) (continued)

YEAR ENDED 31 MARCH 2023

OutCentral

This year bayc has continued to deliver the fantastic OutCentral youth club at our HQ on the Pershore Road, in partnership with Birmingham City Council. This youth club meets at HQ, and is for young people 13-19 who identify as LGBTQ, and like all youth groups it has faced challenges during a period of stop start, as we deal with living with COVID. We are delighted that the numbers of young people attending, and clearly enjoying the activities and support on offer, has increased to the same level as before COVID. Often there are over twenty young people in attendance.

We continue to deliver a range of activities and interventions from trips, games session, and movie nights, as well as focus sessions with local agencies wishing to consult with the young people.

Many of our new members arrive as a result of word of mouth, and friends who attend and recommend the group, and we also get referrals from professional agencies and direct enquiries are from parents.

Staff from OutCentral represent the membership on several city-wide groups, and act as advocates for local young people who identify as LGBTQ. This allows staff to act as advocates, ensuring that young people's voices are heard, and opportunities for young people are maximised.

Youth Work Training

For the last four years BAYC has prioritised Youth work training, as an important part of our offer to our affiliates. We have tried to do this in many ways, such as creating partnerships with organisations outside of the city and by creating unaccredited courses of our own. A new development this year has involved us developing a partnership with Youth Focus West Midlands and the National Youth Agency (NYA) to deliver quality accredited youth work training to organisations throughout Birmingham and the surrounding area. Funding has been obtained to develop this area of work via a bursary from the NYA.

This year Ed Wright, as the Development Worker at bayc has completed his 'Training the Trainer' qualifications, which will allow us, as an organisation to be much more flexible with the courses we offer going forward, and which will allow us to offer more targeted training to individual organisations. Our aim is to greatly increase the number of youth workers that we can reach though this training.

This year, alongside Youth Focus West Midlands, we have redesigned the level 2 youth work course to create a hybrid version of the course; a mix of online and face-to-face teaching, adding greater flexibility going forward. We are now delivery numerus Level 2 Youth Work training Courses and now looking to delver introduction to Youth Work.

Summary

A positive and optimistic twelve months, and one which we have come though very successfully, this year BAYC is back to Pre Covid levels and ready and able to benefit from what we sincerely hope will be an upsurge in interest in, and a focus, young people and youth work over the coming months and years. We continue to seek out new opportunities for partnership and collaborative working, always with the aim of increasing and improving the support we can provide to young people and those who work with and for them.

7

BIRMINGHAM ASSOCIATION OF YOUTH CLUBS

COMPANY LIMITED BY GUARANTEE

TRUSTEES' ANNUAL REPORT (INCORPORATING THE DIRECTOR'S

REPORT) (continued)

YEAR ENDED 31 MARCH 2023

Financial review

Income for the year has increased from £45,022 in 2022 to £59,590.

Costs have also increased from £70,445 in 2022 to £72,205.

The net operating deficit for the year was therefore £12,615 (2022 deficit £25,423).

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 11 December 2023 and signed on behalf of the board of trustees by:

P Lindsey Trustee

9

BIRMINGHAM ASSOCIATION OF YOUTH CLUBS

COMPANY LIMITED BY GUARANTEE

STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITURE ACCOUNT)

YEAR ENDED 31 MARCH 2023

2023 2022
Unrestricted Restricted
funds funds Total funds Total funds
Note £ £ £ £
Income and endowments
Donations and legacies 5 22,592 18,000 40,592 24,493
Other trading activities 6 19,319 – 19,319 19,725
Investment income 7 741 – 741 804
------------------------------------------ ------------------------------------------ ------------------------------------------ ------------------------------------------
Total income 42,652 18,000 60,652 45,022
========================================== ========================================== ========================================== ==========================================
Expenditure
Expenditure on raising funds:
Costs of raising donations and
legacies 8 3,256 – 3,256 3,256
Expenditure on charitable activities 9,10 68,949 – 68,949 67,189
------------------------------------------ ------------------------------------------ ------------------------------------------ ------------------------------------------
Total expenditure 72,205 – 72,205 70,445
========================================== ========================================== ========================================== ==========================================
------------------------------------------ ------------------------------------------ ------------------------------------------ ------------------------------------------
Net expenditure and net movement in
funds (29,553) 18,000 (11,553) (25,423)
========================================== ========================================== ========================================== ==========================================
Reconciliation of funds
Total funds brought forward 159,372 – 159,372 184,795
------------------------------------------ ------------------------------------------ ------------------------------------------ ------------------------------------------
Total funds carried forward 129,819 18,000 147,819 159,372
========================================== ========================================== ========================================== ==========================================

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 11 to 18 form part of these financial statements.

10

BIRMINGHAM ASSOCIATION OF YOUTH CLUBS

COMPANY LIMITED BY GUARANTEE

STATEMENT OF FINANCIAL POSITION

31 MARCH 2023

2023 2022
Note £ £ £ £
Fixed assets
Tangible fixed assets 15 1,789 1,707
Current assets
Debtors 16 5,359 2,798
Cash at bank and in hand 149,039 168,017
------------------------------------------ ------------------------------------------
154,398 170,815
Creditors: amounts falling due
within one year 17 8,368 13,150
------------------------------------------ ------------------------------------------
Net current assets 146,030 157,665
------------------------------------------ ------------------------------------------
Total assets less current liabilities 147,819 159,372
------------------------------------------ ------------------------------------------
Net assets 147,819 159,372
========================================== ==========================================
Funds of the charity
Restricted funds 18,000 –
Unrestricted funds 129,819 159,372
------------------------------------------ ------------------------------------------
Total charity funds 20 147,819
==========================================		 159,372
==========================================

For the year ending 31 March 2023 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

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 11 December 2023, and are signed on behalf of the board by:

P Lindsey Trustee

The notes on pages 11 to 18 form part of these financial statements.

11

BIRMINGHAM ASSOCIATION OF YOUTH CLUBS

COMPANY LIMITED BY GUARANTEE

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2023

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.

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.

12

BIRMINGHAM ASSOCIATION OF YOUTH CLUBS

COMPANY LIMITED BY GUARANTEE

NOTES TO THE FINANCIAL STATEMENTS (continued)

YEAR ENDED 31 MARCH 2023

3. Accounting policies (continued)

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:

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:

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.

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.

13

BIRMINGHAM ASSOCIATION OF YOUTH CLUBS

COMPANY LIMITED BY GUARANTEE

NOTES TO THE FINANCIAL STATEMENTS (continued)

YEAR ENDED 31 MARCH 2023

3. Accounting policies (continued)

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.

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.

14

BIRMINGHAM ASSOCIATION OF YOUTH CLUBS

COMPANY LIMITED BY GUARANTEE

NOTES TO THE FINANCIAL STATEMENTS (continued)

YEAR ENDED 31 MARCH 2023

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

Donations and legacies
Unrestricted Restricted Total Funds
Funds Funds 2023
£ £ £
Donations
Donations 22,592 18,000 40,592
Grants
Government grant income – – –
------------------------------------------ ------------------------------------------ ------------------------------------------
22,592 18,000 40,592
========================================== ========================================== ==========================================
Unrestricted Restricted Total Funds
Funds Funds 2022
£ £ £
Donations
Donations 14,151 – 14,151
Grants
Government grant income 10,342 – 10,342
------------------------------------------ ------------------------------------------ ------------------------------------------
24,493 – 24,493
========================================== ========================================== ==========================================

6. Other trading activities

Other trading activities
Unrestricted Total Funds Unrestricted Total Funds
Funds 2023 Funds 2022
£ £ £ £
Rent and room hire 19,319 19,319 19,725 19,725
========================================== ========================================== ========================================== ==========================================

7. Investment income

Unrestricted Total Funds Unrestricted Total Funds
Funds 2023 Funds 2022
£ £ £ £
Bank interest receivable 741 741 804 804
========================================== ========================================== ========================================== ==========================================

15

BIRMINGHAM ASSOCIATION OF YOUTH CLUBS

COMPANY LIMITED BY GUARANTEE

NOTES TO THE FINANCIAL STATEMENTS (continued)

YEAR ENDED 31 MARCH 2023

8. Costs of raising donations and legacies

Unrestricted Total Funds Unrestricted Total Funds
Funds 2023 Funds 2022
£ £ £ £
Costs of raising donations and
legacies - Donations 3,256 3,256 3,256 3,256
========================================== ========================================== ========================================== ==========================================

9. Expenditure on charitable activities by fund type

Unrestricted Total Funds Unrestricted Total Funds
Funds 2023 Funds 2022
£ £ £ £
Direct Programme Costs 61,940 61,940 60,332 60,332
Support costs 7,009 7,009 6,857 6,857
------------------------------------------ ------------------------------------------ ------------------------------------------ ------------------------------------------
68,949 68,949 67,189 67,189
========================================== ========================================== ========================================== ==========================================

10. Expenditure on charitable activities by activity type

Activities
undertaken Support Total funds Total fund
directly costs 2023 2022
£ £ £ £
Direct Programme Costs 61,940 7,009 68,949 67,189
========================================== ========================================== ========================================== ==========================================

11. Net expenditure

Net expenditure is stated after charging/(crediting):

2023 2022
£ £
Depreciation of tangible fixed assets 338 460
========================================== ==========================================
Independent examination fees
2023 2022
£ £
Fees payable to the independent examiner for:
Independent examination of the financial statements 1,849 1,554
========================================== ==========================================

12. Independent examination fees

16

BIRMINGHAM ASSOCIATION OF YOUTH CLUBS

COMPANY LIMITED BY GUARANTEE

NOTES TO THE FINANCIAL STATEMENTS (continued)

YEAR ENDED 31 MARCH 2023

13. Staff costs

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

2023 2022
£ £
Wages and salaries 39,008 39,303
Employer contributions to pension plans 985 985
------------------------------------------ ------------------------------------------
39,993 40,288
========================================== ==========================================
The average head count of employees during the year was 1 (2022: 1). The average numbe
of full-time equivalent employees during the year is analysed as follows:
2023 2022
No. No.
Number of staff - Administration 1 1
========================================== ==========================================

The average head count of employees during the year was 1 (2022: 1). The average number of full-time equivalent employees during the year is analysed as follows:

No employee received employee benefits of more than £60,000 during the year (2022: Nil).

14. Trustee remuneration and expenses

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

15. Tangible fixed assets

Tangible fixed assets
Freehold Property
Fixtures		 Office
property Equipment and fittings Equipment Total
£ £ £ £ £
Cost
At 1 April 2022 593,901 67,412 11,814 34,255 707,382
Additions – – – 420 420
------------------------------------------ ------------------------------------------ ------------------------------------------ ------------------------------------------ ------------------------------------------
At 31 March 2023 593,901 67,412 11,814 34,675 707,802
========================================== ========================================== ========================================== ========================================== ==========================================
Depreciation
At 1 April 2022 593,901 66,661 10,858 34,255 705,675
Charge for the year – 60 138 140 338
------------------------------------------ ------------------------------------------ ------------------------------------------ ------------------------------------------ ------------------------------------------
At 31 March 2023 593,901 66,721 10,996 34,395 706,013
========================================== ========================================== ========================================== ========================================== ==========================================
Carrying amount
At 31 March 2023 – 691 818 280 1,789
========================================== ========================================== ========================================== ========================================== ==========================================
At 31 March 2022 – 751 956 – 1,707
========================================== ========================================== ========================================== ========================================== ==========================================

17

BIRMINGHAM ASSOCIATION OF YOUTH CLUBS

COMPANY LIMITED BY GUARANTEE

NOTES TO THE FINANCIAL STATEMENTS (continued)

YEAR ENDED 31 MARCH 2023

16. Debtors

Debtors
2023 2022
£ £
Trade debtors 4,047 2,336
Prepayments and accrued income 1,312 462
------------------------------------------ ------------------------------------------
5,359 2,798
========================================== ==========================================

17. Creditors: amounts falling due within one year

Creditors: amounts falling due within one year
2023 2022
£ £
Trade creditors 4,775 1,941
Accruals and deferred income 2,801 2,107
Social security and other taxes 600 4,235
Other creditors 192 4,867
------------------------------------------ ------------------------------------------
8,368 13,150
========================================== ==========================================

18. 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 (2022: £985).

19. Government grants

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

2023 2022 £ £ Recognised in income from donations and legacies: – Government grants income 10,342 ========================================== ==========================================

18

BIRMINGHAM ASSOCIATION OF YOUTH CLUBS

COMPANY LIMITED BY GUARANTEE

NOTES TO THE FINANCIAL STATEMENTS (continued)

YEAR ENDED 31 MARCH 2023

20. Analysis of charitable funds

Unrestricted funds

Analysis of charitable funds
Unrestricted funds
At At
1 Apr 2022 Income Expenditure 31 Mar 2023
£ £ £ £
General funds (76,973) 42,652 (72,205) (106,526)
Hilda Simister House 234,709 – – 234,709
Young Women's Development 1,636 – – 1,636
------------------------------------------ ------------------------------------------ ------------------------------------------ ------------------------------------------
159,372 42,652 (72,205) 129,819
========================================== ========================================== ========================================== ==========================================
At At
1 Apr 2021 Income Expenditure 31 Mar 2022
£ £ £ £
General funds (51,550) 45,022 (70,445) (76,973)
Hilda Simister House 234,709 – – 234,709
Young Women's Development 1,636 – – 1,636
------------------------------------------ ------------------------------------------ ------------------------------------------ ------------------------------------------
184,795 45,022 (70,445) 159,372
========================================== ========================================== ========================================== ==========================================
Restricted funds
At At
1 Apr 2022 Income Expenditure 31 Mar 2023
£ £ £ £
Youth Project – 18,000 – 18,000
========================================== ========================================== ========================================== ==========================================
At At
1 Apr 2021 Income Expenditure 31 Mar 2022
£ £ £ £
Youth Project –
==========================================		 –
==========================================		 –
==========================================		 –
==========================================

21. Analysis of net assets between funds

Analysis of net assets between funds
Unrestricted Total Funds
Funds 2023
£ £
Tangible fixed assets 1,789 1,789
Current assets 154,398 154,398
Creditors less than 1 year (8,368) (8,368)
------------------------------------------ ------------------------------------------
Net assets 147,819 147,819
========================================== ==========================================
Unrestricted Total Funds
Funds 2022
£ £
Tangible fixed assets 1,707 1,707
Current assets 170,815 170,815
Creditors less than 1 year (13,150) (13,150)
------------------------------------------ ------------------------------------------
Net assets 159,372 159,372
========================================== ==========================================

19

BIRMINGHAM ASSOCIATION OF YOUTH CLUBS

COMPANY LIMITED BY GUARANTEE

DETAILED STATEMENT OF FINANCIAL ACTIVITIES

YEAR ENDED 31 MARCH 2023

2023 2022
£ £
Income and endowments
Donations and legacies
Donations 40,592 14,151
Government grant income – 10,342
------------------------------------------ ------------------------------------------
40,592 24,493
------------------------------------------ ------------------------------------------
Other trading activities
Rent and room hire 19,319 19,725
------------------------------------------ ------------------------------------------
Investment income
Bank interest receivable 741 804
------------------------------------------ ------------------------------------------
------------------------------------------ ------------------------------------------
Total income 60,652 45,022
========================================== ==========================================
Expenditure
Costs of raising donations and legacies
Wages and salaries 3,256 3,256
------------------------------------------ ------------------------------------------
Expenditure on charitable activities
Wages and salaries 35,752 36,047
Pension costs 985 985
Rates and water 3,254 3,205
Light and heat 4,512 5,242
Repairs and maintenance 2,688 2,519
Insurance 400 956
Other establishment 3,889 2,945
Legal and professional fees 4,752 4,752
Telephone 2,698 2,020
Other office costs 2,860 3,175
Depreciation 338 460
PR/Promotion costs 2,161 1,602
Cleaning and refuse collection 4,660 3,281
------------------------------------------ ------------------------------------------
68,949 67,189
------------------------------------------ ------------------------------------------
------------------------------------------ ------------------------------------------
Total expenditure 72,205 70,445
========================================== ==========================================
------------------------------------------ ------------------------------------------
Net expenditure (11,553) (25,423)
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20

BIRMINGHAM ASSOCIATION OF YOUTH CLUBS

COMPANY LIMITED BY GUARANTEE

NOTES TO THE DETAILED STATEMENT OF FINANCIAL ACTIVITIES

YEAR ENDED 31 MARCH 2023

2023 2022
£ £
Costs of raising donations and legacies
Costs of raising donations and legacies - Donations
Wages and salaries 3,256 3,256
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Costs of raising donations and legacies 3,256 3,256
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Expenditure on charitable activities
Direct Programme Costs
Activities undertaken directly
Staff salaries 35,752 36,047
Pension costs 985 985
Rates 3,254 3,205
Light & Heat 4,512 5,242
Repairs & maintenance 2,688 2,519
Sundry 400 956
Insurance 3,889 2,945
Telephone 2,698 2,020
Stationery, Printing & Postage 2,860 3,175
PR/Promotion costs 312 48
Cleaning and refuse collection 4,590 3,190
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61,940 60,332
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Support costs
Legal and professional fees 4,752 4,752
Depreciation 338 460
Independent Examiner's Fee 1,849 1,554
Bank charges 70 91
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7,009 6,857
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Expenditure on charitable activities 68,949 67,189
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