Registered number: 04409268 Charity number: 1097748
Rampworx Youth Village 2000
Consolidated Accounts
31 August 2024
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 2024
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 L Docherty, Trustee R L Hunt, Trustee T A Leyland, 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 2024. 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.
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Rampworx Youth Village 2000 Charity Number : 1097748 Trustees Annual Report for the year ended 31st August 2024
Achievements and performance
a. Key financial performance indicators
Our aims are to:
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continue to establish a financial reserve
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develop the Rampworx site to become a centre of excellence
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increase employment opportunities and promote volunteer work
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increase participation and promote healthy lifestyles by reducing obesity and heart disease
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reduce anti-social behaviour through positive and diversionary activities
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increase female participation
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increase opportunities for those living in areas of deprivation and at risk of social exclusion
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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.
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Rampworx Youth Village 2000 Charity Number : 1097748 Trustees Annual Report for the year ended 31st August 2024
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:
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charities SORP;
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make judgements and accounting estimates that are reasonable and prudent;
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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 30 May 2025.
Rachael Robinson
R Robinson, Director
3
Rampworx Youth Village 2000 Charity Number : 1097748 Independent examiners report for the year ending 31st August 2024
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:
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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
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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
30 May 2025
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Rampworx Youth Village 2000 Charity Number : 1097748
Consolidated Statement of Financial Activities incorporating Income and Expenditure Account for the year ended 31 August 2024
| 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 |
2024 2023 £ 469,245 399,377 21 116 41,930 77,506 511,196 476,999 (510,818) (482,721) (510,818) (482,721) 378 (5,722) 25,038 30,760 25,416 25,038 Unrestricted Funds |
2024 2023 £ - - - - - - - - - - - - - - - - - - Restricted Funds |
Total 2024 £ 469,245 21 41,930 511,196 (510,818) 378 378 25,038 25,416 |
|---|---|---|---|
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Rampworx Youth Village 2000 Consolidated Balance Sheet as at 31 August 2024
| 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 |
2024 £ - 41,624 41,624 16,919 1,810 63,417 82,146 (43,569) 38,577 80,201 (37,203) 42,998 - 42,998 42,998 |
2023 £ - 49,849 49,849 14,070 2,010 39,571 55,651 (19,709) 35,942 85,791 43,169 42,622 - 42,622 42,622 |
|---|---|---|
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 30 May 2025
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Rampworx Youth Village 2000 Charity Balance Sheet as at 31 August 2024
| 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 |
2024 £ 41,457 100 41,557 650 75,743 48,240 124,633 (34,833) 89,800 131,357 (37,203) 94,154 - 94,154 94,154 |
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 |
|---|---|---|
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 30 May 2025
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Rampworx Youth Village 2000 Notes to the Accounts for the year ended 31 August 2024
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.
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Rampworx Youth Village 2000 Notes to the Accounts for the year ended 31 August 2024
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.
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Rampworx Youth Village 2000 Notes to the Accounts for the year ended 31 August 2024
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 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 Carriage Other direct costs Employee costs Management Staff Café staff Shop staff Pensions |
2024 £ 285,191 106,406 77,398 - 250 469,245 21 38,130 3,800 41,930 45,180 62,556 5,416 5,531 118,683 41,068 151,941 20,264 18,616 3,795 235,684 |
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 |
|---|---|---|
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Rampworx Youth Village 2000 Notes to the Accounts for the year ended 31 August 2024
| Direct costs Rent - skatepark Light and heat Water Insurance Equipment hire Waste disposal Building repairs Equipment repairs Cleaning and disposables 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 Interest payable Depreciation 5 Total Outgoing Resources 6 Staff costs Staff costs were as follows: Wages and salaries Social security costs Other pension costs |
52,000 14,325 19,000 11,563 3,632 2,513 8,768 2,114 738 326 2,203 3,100 3,771 5,344 551 129,948 2,159 6,828 676 3,750 - 2,233 1,036 9,821 26,503 510,818 2024 £ 222,076 9,813 3,795 235,684 |
51,000 12,880 - 13,223 3,008 2,563 6,754 992 2,815 2,412 3,644 2,800 3,666 4,257 356 110,370 1,222 6,285 1,264 6,869 553 1,888 1,177 13,891 33,149 482,721 2023 £ 197,869 8,593 3,384 209,846 |
|---|---|---|
The average number of persons employed by the charity during the year was as follows:
| 2024 | 2023 | |
|---|---|---|
| No. | No. | |
| Employees | 16 | 12 |
No employee received remuneration amounting to more than £60,000 in either year.
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Rampworx Youth Village 2000 Notes to the Accounts for the year ended 31 August 2024
7 Intangible fixed assets
| Group Cost At 1 September 2023 Additions At 31 August 2024 Amortisation At 1 September 2023 Charge for the year At 31 August 2024 Net book value At 31 August 2024 At 31 August 2023 |
Website £ 7,812 - 7,812 7,812 - 7,812 - - |
|---|---|
- 8 Tangible fixed assets
| Plant, Property machinery & Group improvements equipment £ £ Cost At 1 September 2023 8,930 338,280 Additions - 1,596 At 31 August 2024 8,930 339,876 Depreciation At 1 September 2023 8,930 288,431 Charge for the year - 9,821 At 31 August 2024 8,930 298,252 Net book value At 31 August 2024 - 41,624 At 31 August 2023 - 49,849 Charity Cost At 1 September 2023 Additions At 31 August 2024 Depreciation At 1 September 2023 Charge for the year At 31 August 2024 Net book value At 31 August 2024 At 31 August 2023 |
Motor vehicles £ - - - - - - - - |
Total £ 347,210 1,596 348,806 297,361 9,821 307,182 41,624 49,849 Computer Equipment £ 314,201 1,596 315,797 264,741 9,599 274,340 41,457 49,460 |
|---|---|---|
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Rampworx Youth Village 2000 Notes to the Accounts for the year ended 31 August 2024
9 Investments
Charity
At 1 September 2023 and 31 August 2024
Share in group undertaking £ 100
| Stocks Goods for resale Debtors Amounts owed by group undertakings Other debtors Prepayments and accrued income Creditors: amounts falling due within one year Trade creditors Other taxation and social security Other creditors Accruals and deferred income Creditors: amounts falling due after more than one year Bounceback loan Statement of funds - current year Balance 01-Sep-23 £ Unrestricted funds General funds 91,414 Reserves (48,792) 42,622 Restricted funds - Total of funds 42,622 |
2024 2023 16,919 14,070 16,919 14,070 2024 2023 - - 1,744 1,714 66 296 1,810 2,010 2024 2023 23,533 3,530 5,467 5,139 12,769 9,540 1,800 1,500 43,569 19,709 2024 2023 37,203 43,169 Income Expenditure £ £ 404,790 (402,050) 106,406 (108,770) 511,196 (510,820) - - 511,196 (510,820) Group Group Group Group |
2024 2023 650 700 650 700 2024 2023 75,677 66,931 - 91 66 296 75,743 67,318 2024 2023 19,018 - 4,305 3,888 9,710 6,518 1,800 1,500 34,833 11,906 2024 2023 37,203 43,169 Transfers Balance in/out 31-Aug-24 £ £ 94,154 (51,156) - 42,998 - - - 42,998 Charity 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
14 Statement of funds - current year
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Rampworx Youth Village 2000 Notes to the Accounts for the year ended 31 August 2024
Statement of funds - prior year
| Unrestricted funds General funds Reserves Restricted funds Total of funds |
Balance 01-Sep-22 £ 64,780 (16,434) 48,346 - 48,346 |
Income £ 363,576 113,423 476,999 - 476,999 |
Expenditure £ (336,942) (145,781) (482,723) - (482,723) |
Transfers in/out £ - - - |
Balance 31-Aug-23 £ 91,414 (48,792) 42,622 - 42,622 |
|---|---|---|---|---|---|
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 £3,795 (2023 - £3,384).
16 Principal subsidiaries Rampworx Sales Limited Subsidiary name Company registration number Basis of control Equity shareholding %
Total assets as at 31 August 2024 Total liabilities as at 31 August 2024 Total equity as at 31 August 2024 Turnover for the year ended 31 August 2024 Expenditure for the year ended 31 August 2024 Profit/(loss) for the year ended 31 August 2024
Rampworx Sales Limited 09085966 Shareholding 100% £33,357 £84,413 £(51,056) £106,406 £108,770 £(2,364)
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Issuer
Sinclair Accounting Co. Ltd
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