2023-08-31-accounts - Rampworx Youth Village 2000

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Registered number: 04409268 Charity number: 1097748

Rampworx Youth Village 2000

Consolidated Accounts

31 August 2023

Rampworx Youth Village 2000 Contents

	Page
Trustees' report	1
Independent Examiners report	4
Consolidated Statement of Financial Activities	5
Consolidated Balance Sheet	6
Charity Balance Sheet	7
Notes to the accounts	8

Rampworx Youth Village 2000 Charity Number : 1097748 Trustees Annual Report for the year ended 31st August 2023

Reference and Administrative Information

Charity Name: Rampworx Youth Village 2000 Charity registration number: 01097748 Company registration number: 04409268 Registered Office: 1-3 Leckwith Road, Netherton, Liverpool, L30 6UE

Trustees

R Robinson, Director (appointed 19 October 2020) B M Smith, Trustee

Accountants

Sinclair Accounting Co. Ltd, 300 St Mary’s Road, Garston, Liverpool, L19 0NQ

Trustees' Report

The Trustees present their annual report together with the unaudited financial statements of the group and the charity for the year ending 31 August 2023. The Trustees confirm that the Annual Report and financial statements of the company comply with the current statutory requirements, the requirements of the company's governing document and the provisions of the Statement of Recommended Practice (SORP), applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) as amended by Update Bulletin 1 (effective 1 January 2015).

Since the charity and the group qualifies as small under section 383, the strategic report required of medium and large companies under The Companies Act 2006 (Strategic Report and Director's Report) Regulations 2013 is not required.

Our Aims and objectives

a. Strategies for achieving objectives

The company was incorporated on 4th April 2002, and since 1st September 2002 has undertaken the principal objective of the charity, which is the provision of a skatepark leisure facility for public recreation.

It is our aim to provide a safe and secure environment for people in Merseyside to participate in urban activities such as BMX, skateboarding, scooter riding and inline skating; and to be recognised as a leading provider of urban sports in the UK using a range of partnerships to become a sustainable organisation.

It is the Trustees' intention in the future to continue and further improve the activities of the park, and to undertake new projects away from the park.

b. Main activities undertaken to further the charity's purposes for the public benefit

To provide and co-ordinate, in the interests of social welfare, facilities for the recreation and other leisure time occupation for young people in Merseyside so as to develop their physical, mental and spiritual capacities.

To promote other such charitable purposes that can be appropriately carried on, in conjunction with the activities carried on, pursuant to the first object mentioned above.

Rampworx Youth Village 2000 Charity Number : 1097748 Trustees Annual Report for the year ended 31st August 2023

Achievements and performance

a. Key financial performance indicators

Our aims are to:

continue to establish a financial reserve
develop the Rampworx site to become a centre of excellence
increase employment opportunities and promote volunteer work
increase participation and promote healthy lifestyles by reducing obesity and heart disease
reduce anti-social behaviour through positive and diversionary activities
increase female participation
increase opportunities for those living in areas of deprivation and at risk of social exclusion
increase tourism and contribute to the Merseyside economy

b. Factors relevant to achieve objectives

During the past year the park management, supported by the trustees, has prioritised the enhancement of the provision of a range of experiences for the athletes.

During this time the retail aspect of the charity has been streamlined in order to keep the sales and profit margins competitive maintaining the brand as a market leader.

We are still committed to the charities aim of supporting and leading in the local community. Rampworx has always striven to support the physical, mental and spiritual well-being of all clients, making a real difference to real people. The sponsorship of local kids is the epitome of this aim.

Although we are still experiencing the after effects of Covid, we have focused heavily on re-engagement within the local community.

It remains the trustees' intention to be creative in its approach to the diversification of the park. Looking for funding, tapping into the sport on an international level with the Olympics, and ensuring that all outreach opportunities, however slight, are pursued. This ensures the public presence of the park locally, nationally and internationally.

Financial Review

a. Going concern

After making appropriate enquiries, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Further details regarding the adoption of the going concern basis can be found in the accounting policies.

b. Principal funding

The principal funding is income from the skate park and retail sales by the subsidiary company.

Structure, governance and management

a. Constitution

The charity and the group is registered as a charitable company limited by guarantee and was set up by a Memorandum of Association on 2nd April 2002.

The charity and the group is constituted under a Memorandum of Association dated 2nd April 2002 and is a registered charity number 1097748.

The charity and the group was incorporated on 4th April 2002 and commenced trading on that date.

The principal objective of the charity and the group is to provide and co-ordinate, in the interests of social welfare, facilities for recreation and other leisure time occupation for young people in Merseyside so as to develop their physical, mental and spiritual capactities.

Rampworx Youth Village 2000 Charity Number : 1097748 Trustees Annual Report for the year ended 31st August 2023

b. Method of appointment or election of Trustees

The management of the charity and the group is the responsibility of the Trustees who are elected and co-opted under the terms of the Articles of Association.

c. Pay policy for senior staff

Remuneration for senior staff is decided by the Trustees.

d. Risk management

The Trustees have assessed the major risks to which the charity and the group is exposed, in particular those related to the operations and finances of the charity and the group, and are satisfied that systems and procedures are in place to mitigate our exposure to the major risks.

Plans for future periods

a. Future developments

It is the Trustees' intention in the future to continue and futher improve the activities of the park, and to undertake new projects away from the park.

Trustees' responsibilities statement

The Trustees (who are also directors of Rampworx Youth Village 2000 for the purposes of company law) are responsible for preparing the Trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the Trustees to prepare financial statements for each financial year. Under company law, the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and the group and of the incoming resources and application of resources, including the income and expenditure, of the charitable group for that period. In preparing these financial sstatements the Trustees are required to:

select suitable accounting policies and then apply them consistently;
observe the methods and principles in the Charities SORP;
make judgements and accounting estimates that are reasonable and prudent;
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable group will continue in operation.

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charitable company and the group's transactions and disclose with reasonable accuracy at any time the financial position of the charitable group and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and the group and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

This report was approved by the Trustees and signed on their behalf on 11 July 2024.

Rachael Robinson

R Robinson, Director

Rampworx Youth Village 2000 Charity Number : 1097748 Independent examiners report for the year ending 31st August 2023

Independent Examiner

Graeme O'Callaghan ACA 300 St Mary's Road, Garston, Liverpool, L19 0NQ

Respective responsibilities of trustees and examiner

The charity’s trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed.

It is my responsibility to:

Examine the accounts under section 145 of the Charities Act

Basis of independent examiner’s report

My examination was carried out in accordance with general Directions 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 the trustees concerning any such matters. The procedures undertaken do not provide all the evidence 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 is limited to those matters set out in the statement below.

Independent examiner’s statement

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

1 which gives me reasonable cause to believe that in, any material respect, the requirements: - To keep accounting records in accordance with section 130 of the Charities Act; - To prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act have not been met; or
2 to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached

Signed

G O'Callaghan

Graeme O'Callaghan Chartered Accountant 300 St Mary's Road, Garston, Liverpool, L19 0NQ

11 July 2024

Rampworx Youth Village 2000 Charity Number : 1097748

Consolidated Statement of Financial Activities incorporating Income and Expenditure Account for the year ended 31 August 2023

Notes INCOME Charitable activites 2 Investment income 3 4 Total Incoming Resources EXPENDITURE Total Outgoing Resources 5 Balance brought forward Total Funds Carried Forward Other income Net Incoming (Outgoing) resources for the year	2023 2022 £ 399,377 432,992 116 7 77,506 4,200 476,999 437,199 (483,221) (497,616) (483,221) (497,616) (6,222) (60,417) 30,760 91,177 24,538 30,760 Unrestricted Funds	2023 2022 £ - - - - - - - - - - - - - - - - - - Restricted Funds	Total 2023 £ 399,377 116 77,506 476,999 (483,221) (6,222) (6,222) 30,760 24,538

Rampworx Youth Village 2000 Consolidated Balance Sheet as at 31 August 2023

Notes Fixed assets Intangible assets 7 Tangible assets 8 Current assets Stocks 10 Debtors 11 Cash at bank and in hand Current liabilities Creditors: amounts falling due within one year 12 Net current assets Creditors: amounts falling due after more than one year 13 Net assets Charity funds Restricted funds Unrestricted funds Total funds 14	2023 £ - 49,849 49,849 14,070 2,010 39,571 55,651 (20,209) 35,442 85,291 (43,169) 42,122 - 42,122 42,122	2022 £ - 63,740 63,740 19,599 1,928 30,519 52,046 (18,713) 33,333 97,073 48,727 48,346 - 48,346 48,346

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.

The members have not required the company to obtain an audit in accordance with section 476 of the Act.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.

Rachael Robinson

Rachael Robinson Director Approved by the board on 11 July 2024

Rampworx Youth Village 2000 Charity Balance Sheet as at 31 August 2023

Notes Fixed assets Tangible assets 8 Investments 9 Current assets Stocks 10 Debtors 11 Cash at bank and in hand Current liabilities Creditors: amounts falling due within one year 12 Net current assets Creditors: amounts falling due after more than one year 13 Net assets Charity funds Restricted funds Unrestricted funds Total funds	2023 £ 49,460 100 49,560 700 67,318 28,911 96,929 (11,906) 85,023 134,583 (43,169) 91,414 - 91,414 91,414	2022 £ 61,247 100 61,347 620 39,848 19,072 59,540 (7,380) 52,160 113,507 (48,727) 64,780 - 64,780 64,780

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.

The members have not required the company to obtain an audit in accordance with section 476 of the Act.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

Rachael Robinson

Rachael Robinson Director Approved by the board on 11 July 2024

Rampworx Youth Village 2000 Notes to the Accounts for the year ended 31 August 2023

1 Accounting policies

1.1 Basis of preparation of financial statements

The financial statements have been prepared in accordance with UK Generally Accepted Accounting Practice along with the requirments of the Statement of Recommended Practice (SORP 2005).

Rampworx Youth Village 2000 meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.

The statement of financial activities (SOFA) and balance sheet consolidate the financial statements of the charity and its subsidiary undertaking. The results of the subsidiary are consolidated on a line by line basis.

No separate SOFA has been presented for the charity alone as permtted by section 408 of the Companies Act 2006.

1.2 Income

All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

Donated services or facilities are recognised when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use of the item is probable and that economic benefit can be measured reliably. In accordance with the charities SORP (FRS 102), the general volunteer time of the Friends is not recognised.

1.3 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probably that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity, and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the assets use.

1.4 Basis of consolidation

The financial statements consolidate the accounts of Rampworx Youth Village 2000 and all of its subsidiary undertakings ('subsidiaries').

The charity has taken advantage of the exemption contained within section 408 of the Companies Act 2006 not to present its own income and expenditure account.

1.5 Intangible fixed assets and amortisation

Intangible assets costing £nil or more are capitalised and recognised when future economic benefits are probable and the cost or value of the asset can be measured reliably. Intangible assets are initially recognised at cost and are subsequently measured at cost net of amortisation and any provision for impairment.

Rampworx Youth Village 2000 Notes to the Accounts for the year ended 31 August 2023

1.6 Tangible fixed assets and depreciation

A review for impairment of a fixed asset is carried out if events or changes in circumstances indicate that the carrying value of any fixed asset may not be recoverable. Shortfalls between the carrying value of fixed assets and their recoverable amounts are recognised as impairments. Impairment losses are recognised in the statement of financial activities.

Tangible fixed assets are carried at cost, net of depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Short-term leasehold property 20% straight line - Skateboarding ramps 20% straight line - Other plant and machinery 25% reducing balance - Fixtures and fittings 20% straight line

1.7 Investments

Fixed asset investments are a form of financial instrument and are initially recognised at their transaction cost and subsequently measured at fair value at the balance sheet date, unless fair value cannot be measured reliably in which case it is measured at cost less impairment. Investment gains and losses, whether realised or unrealised, are combined and shown in the heading 'Gains/(losses) on investments' in the statement of financial activities. Investments in subsidiaries are valued at cost less provision for impairment.

1.8 Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank.

1.9 Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

1.10 Debtors

Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

1.11 Cash at bank and in hand

Cash at bank and in hand includes cash and short term highly liquid investments with a short maturity of threee months or less from the date of acquisition or opening of the deposit or similar account.

1.12 Liabilities

Liabilities are recognised when there is an obligation at the balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably. Liabilities are recognised at the amount that the charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.

Rampworx Youth Village 2000 Notes to the Accounts for the year ended 31 August 2023

1.13 Pensions

The charity operates a defined contribution pension scheme and the pension charge represents the amounts payable by the charity to the fund in respect of the year.

1.14 Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the chairty for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

Income and Expenditure account analysis 2 Income Rink income Shop sales Café Charitable activities Sale of fixed assets Internal events 3 Interest received 4 Other income Grants Contribution to skate park rent Cost of Sales Café cost of sales Shop cost of sales Internal events Carriage Other direct costs Employee costs Management Staff Café staff Shop staff Pensions	2023 £ 215,431 113,423 57,258 12,905 - 360 399,377 116 73,306 4,200 77,506 34,640 81,249 - 8,563 4,904 129,356 38,667 119,284 18,726 29,785 3,384 209,846	2022 £ 189,852 186,711 48,679 7,200 - 550 432,992 7 - 4,200 4,200 27,032 132,833 - 11,982 7,246 179,093 36,667 107,056 17,931 27,402 2,839 191,895

Rampworx Youth Village 2000 Notes to the Accounts for the year ended 31 August 2023

Direct costs Rent - skatepark Rent - shop Rates Light and heat Water Insurance Equipment hire Waste disposal Building repairs Equipment repairs Cleaning and disposables Health and safety Training General expenses Accountancy fees Professional fees Credit card and internet processing charges Bank charges Support costs Postage and stationery Computer sundries and software Telephone Advertising and promotion Motor and travel Subscriptions Repairs and renewals Bad debts Entertainment Interest payable Depreciation Amortisation of website costs 5 Total Outgoing Resources 6 Staff costs Staff costs were as follows: Wages and salaries Social security costs Other pension costs	51,000 - - 12,880 - 13,223 3,008 2,563 6,754 992 2,815 - 2,412 3,644 3,300 3,666 4,257 356 110,870 1,222 6,285 1,264 6,869 553 1,888 - - - 1,177 13,891 - 33,149 483,221 2023 £ 203,322 4,593 1,931 209,846	38,000 - 2,030 12,688 1,274 13,639 5,135 2,830 2,022 - 834 175 85 1,381 3,000 1,083 3,795 1,067 89,038 1,312 6,977 1,232 6,538 548 1,087 - 374 - 1,238 18,284 - 37,590 497,616 2022 £ 185,371 4,593 1,931 191,895

The average number of persons employed by the charity during the year was as follows:

	2023	2022
	No.	No.
Employees	12	12

No employee received remuneration amounting to more than £60,000 in either year.

Rampworx Youth Village 2000 Notes to the Accounts for the year ended 31 August 2023

7 Intangible fixed assets

Group Cost At 1 September 2022 Additions Disposals At 31 August 2023 Amortisation At 1 September 2022 Charge for the year On disposals At 31 August 2023 Net book value At 31 August 2023 At 31 August 2022	Website £ 7,812 - - 7,812 7,812 - - 7,812 - -

8 Tangible fixed assets

Plant, Property machinery & Group improvements equipment £ £ Cost At 1 September 2022 8,930 338,280 Additions - - Disposals - - At 31 August 2023 8,930 338,280 Depreciation At 1 September 2022 7,739 275,731 Charge for the year 1,191 12,700 On disposals - - At 31 August 2023 8,930 288,431 Net book value At 31 August 2023 - 49,849 At 31 August 2022 1,191 62,549 Charity Cost At 1 September 2022 Additions At 31 August 2023 Depreciation At 1 September 2022 Charge for the year At 31 August 2023 Net book value At 31 August 2023 At 31 August 2022	Motor vehicles £ - - - - - - - - - -	Total £ 347,210 - - 347,210 283,470 13,891 - 297,361 49,849 63,740 Computer Equipment £ 314,201 - 314,201 252,954 11,787 264,741 49,460 61,247

Rampworx Youth Village 2000 Notes to the Accounts for the year ended 31 August 2023

9 Investments

Charity At 1 September 2022 and 31 August 2023 Stocks Goods for resale Debtors Trade debtors Amounts owed by group undertakings Other debtors Prepayments and accrued income Creditors: amounts falling due within one year Trade creditors Amounts owed to group undertakings Other taxation and social security Other creditors Accruals and deferred income	2023 2022 14,070 19,599 14,070 19,599 2023 2022 - - - - 1,714 1,496 296 432 2,010 1,928 2023 2022 3,530 3,934 - - 5,139 3,042 10,039 10,237 1,501 1,500 20,209 18,713 Group Group Group	Share in group undertaking £ 100 2023 2022 700 620 700 620 2023 2022 - - 66,931 39,390 91 26 296 432 67,318 39,848 2023 2022 - - - - 3,888 1,696 6,517 4,184 1,501 1,500 11,906 7,380 Charity Charity Charity

10 Stocks

11 Debtors

12 Creditors: amounts falling due within one year

13 Creditors: amounts falling due after more than one year

Bounceback loan Statement of funds - current year Unrestricted funds General funds Reserves Restricted funds Bidston project Seacombe project Total of funds	Balance 01-Sep-22 £ 64,780 (16,434) 48,346 - - - 48,346	2023 2022 43,169 48,727 Income Expenditure £ £ 363,576 (336,942) 113,423 (146,281) 476,999 (483,223) - - 476,999 (483,223) Group	2023 2022 43,169 48,727 Transfers Balance in/out 31-Aug-23 £ £ 91,414 (49,292) - 42,122 - - - - - 42,122 Charity

14 Statement of funds - current year

Rampworx Youth Village 2000 Notes to the Accounts for the year ended 31 August 2023

Statement of funds - prior year Unrestricted funds General funds Reserves Restricted funds Bidston project Seacombe project Total of funds	Balance 01-Sep-21 £ 109,078 (315) 108,763 - - - 108,763	Income £ 250,488 186,711 437,199 - 437,199	Expenditure £ (294,786) (202,830) (497,616) - (497,616)	Transfers in/out £ - - - - -	Balance 31-Aug-22 £ 64,780 (16,434) 48,346 - - - 48,346

15 Pension commitments

The charity operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the charity in an independently administered fund. The pension cost charge represents contributions payable by the charity to the fund and amounted to £3,384 (2022 - £2,839).

16 Principal subsidiaries Rampworx Sales Limited Subsidiary name Company registration number Basis of control Equity shareholding %

Total assets as at 31 August 2023 Total liabilities as at 31 August 2023 Total equity as at 31 August 2023

Turnover for the year ended 31 August 2023 Expenditure for the year ended 31 August 2023 Profit/(loss) for the year ended 31 August 2023

Rampworx Sales Limited 09085966 Shareholding 100%

£26,042 £75,234 £(49,192)

£113,423 £146,281 £(32,858)

Issuer

Sinclair Accounting Co. Ltd

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Mrs Rachael Robinson - Signer (f1ddc337e2e560e55114672c96319e00) Barbara Clarkson - Copied In (9e799c8aa18ca84422d194a421033e8b)

Audit history log

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Tue, 23rd Jul 2024 14:04:51 BST Tue, 23rd Jul 2024 14:04:51 BST Tue, 23rd Jul 2024 14:04:51 BST Tue, 23rd Jul 2024 14:56:56 BST

This envelope has been signed by all parties176.35.205.192 Document emailed to party email18.130.188.99 Mrs Rachael Robinson viewed the envelope176.35.205.192 Mrs Rachael Robinson viewed the envelope176.35.205.192