2021-03-31-accounts

REGISTERED COMPANY I¥UMBER: 04541241 (England and Wales) RECISTERED CHARITY NUMBER.. 1098557 REPORTOFTHE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2021 BRIGHTON YOUTH ENTRE A COMPANY LI.MITED BY GUARANTEE Chariot House Limited Chartered Accountants 44 Grdnd Parade BriJton FASI Sussex BN? gQA

BRIGHTON YOUTH CENTRE CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2021 Page Report of the Trustees I to 10 Independent Examiner's Report StaleJneTht of Finaneial Activities 12 B813nce Sheet 13 to 14 Notes to the Fin8ncTral StatetuelltS 15 to 22 Detailed Statement of FiBallci#l Activities 23 10 24

BRIGHTON YOUTH CENTRE REPORT OF THE TRUSTEES FOR THE YEAR ENDED 315T MARCH 2021 The trustees who are also directors of the charity for thc purposes of the Companies Act 2006. pr¢sent their report with the financial sraietnents of the charity for the year ended 31st March 2021. The tntsiees have adopted the pmvisions of Accounting and Reporting by Charities.. Staiement of Recommended Practice applicable io charities preparing their accounts in accordance with the Financial Reponing Star]dard applicable in the UK and Republic of Ireland (FRS 102) {effective l January 2019). OWECTJVES AND ACTIVITIES Objectives and aims The objeciives of Brighton Youth Centre ar¢ to help and educate children and young people. to enable them to develop their physical, mental and spiritual capacities within a strictly inierdenominational and apolitical frameH,0￿ so that they may grow to full maturity as individuals and membe[5 of providing wherever rM)ssible equality of oppominity regardless of sex, race, mental, physical or sensorv ability or sexual orientation. Public benefit In shaping our objectives and planning ot]r activtties for the year. the Tn￿S have tsiven consideration to the duties set ollt in Section 1715) of the Charities Act 2011 io have due regard 10 public benefjt and to the Charity. Commission Guidance o public benefit. In particular, the Trusiee5 have consid¢red how the planned activities will contribute to the overall aims and objectives thw they have sei. The Trustees believe thai the paragrdph& specifically on the "Objectives and Aim5" and "Achievements and Perfornianc¢" for the year. relate in detail to the benefit that the Charity provides to the public. Page I

BRIGHTON YOUTH CENTRE REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 21)21 ACHIEVEMENT AND PERFORMANCE Charitable activities Background Brighton Youth Cenire IBYCI is a registered charity). dedicated io offering year-round activiiies. support and a safe social space for young people from Brighton & Hove. and the sumiunding areas of East and West Sussex. BYC, originally the Brighton Bo}'s' Club, founded lli 1917. and has a rich history within the city. r￿dIng Èt's home on John Sireet and Manche51er Streei: before standing on Edward Street for aimosi 80 yea15. the last century, an estimated 30.0(K) young people have benefiied from the supporL activiiies and services provided by BrÈghton Youth Centre. Currently. more than 1,000 young people use the BYC facilities every year. Introduction These accounts cover the financial year that w&% dttply affected by Covid. The impact on delivery was shgnificant but the financial impact has been miiieaied for this period. The impact of the virus effected all our lives no Tnatter how old or young we might be. For Young People the disrnpiion io their education has been unprecedente(L (his is not just about naTrow curriculum leaning and exam5 this is about the disTUPiion of socÉal neNorks, friendships and infornial mechanisms of support. Young Peopl¢ whilst often not directty affected by the virns had concerns over vulnerable family member5 and friends. Youth work is part of this education process. Infornial Education in Young Peoples. leisure time" is a definiiion of Youth Work that l often use. It 15 about voluntarv participation. associ￿lOn and 15 open to all young people. It 15 a definition ihat has come under increasinTr pressure from government wlicy shifts towards "wgeied, problem oriented, case dtiven approaches" and the tsnuoing reduction in restKwces available for public services including Youth Work that is particularly apparent ai a local level. Ai Brighton Youth Centre the support and devel¢)pmeni olsocral network5 and friendships for Young People is ac the core of our ￿'0[k. We provide the spaces for Youno People co meet and take part in aciiyilies of their choosing. The impact of Covid has been profound we have had io close the Centre for long periods and when we opened, we had io litnii the numbers of Young People and the mixing of £roups. Social Distancino fee15 like the Opposi￿ of the youth work we practice. Usually we bring together young pe(Trple from across the City and get different groups io mix by encouragin buildin them to rnove round the dillerent activities and spaces ITÈ the Our key response has been move ￿ more online conla¢i. Pre lock down we had regular conract with Young People predominantly On Instagrpm M'ith over 3.1X)O followers for BYC, our Skate project and B.fes( our Youth Arts Festival. At Ihe start of lockdown ￿e shared videos with young people recoidino the impact of lockdown ihese were knoH'n as The Corona Diaries and w'ere FM)sied dailv on Insthurdrn where group chais a150 took place. Zoom sessions replaced Youth Club nightg and included music, qui￿e1 cooking and discussions. We even ran some zoom gigs with young people perfomiing from their bedrooms_ At the time of writing the centre is open again we are still using zoom occasionally for meeting5 and where we have links with youth groups and J'oung people who cannot get to the )'outh centre. Outside peri(*1s of lockdown Brighton Youth Centre continued to be a busy. vibrani youth work project. We attra¢t young people from across the city. We manaued to provide a wide rantse of service5 through partnership work with rnultiple or(Tanisations ranging from individual artists to regional ans organisaiions. We also have close links with youth projects acr05S the city worktng with them to (kvelop opportunities for Joung people and providing mutual suppon for stsff. Page 2

BRIGHTON YOUTH CENTRE EPORT OF THF. TRUSTEES FOR THE YEAR F.NDED 31ST MAR H 2021 Brighton and Hove is lucky lo have the range of voluntary secior Youth project thai provide a rdnge of services. Brighton Youth Centre provides cit)'wide reach and a space for fftultiple organisation5 to provide services in a central young people friendly environrnent. There are a rdnoe of local eornmunity based services provide relalionships in key areas of the City. Alongside this the equality'5 groups and advice services reached the need of young peopl¢ who have specific needs and might require particular expenise. advice and environmcnts to flouri5h_ We continue io look at how we can develop our ￿'0[k futther and w'e have rabled a proposition to Bri(thton Hove City Council to match fund Onside {a national charity) in iebuildinu Brighton youth centre and providit]g significanc additional revenue for youth WQTk. The lessons from Covid have shown thai rhere will be a continued need for activities in a social environtnent 35 this forms a key part of young people's developmeni. lllvestsnent in this proje¢r would lead to a massive incre&e in the participation of youn(p people in )'outh WOTk aciivitv as well as providin(y significant new facilities that could be used by young people alld projects frotn across ihe Ctty. We are pleased to have significant suppon froln Joun" people and the wider community and many projects including oioanisaiions who alread), operate with us in our space and org2nisation5 thai would like lo move in and deliver from a new. building developmenc &$ well as community based and projects that would remain in their own settings bui would like to WO￿ strdiegically. BeIow 15 an outline of tke proposal: Rebuild the BYC We want to rebuild B YC into the best Youth Facility for all Young People acro&s Brighton and Hove. But we need your help to do IL COVID-19 threw Some challenges our way. But M'e are ready to COEne back 5troniyer than ever. We aim to do this through new and itTtproved plans to rebuild BYC. which will generaie over £5,1NK>.000 of new inv¢stment into Brighion. This will bring to the commut]ity a new Youth Centre that can act as a Central Hub for young people. rreate new jobs, and most importantly, new services for young people. 7 days a wttk. i65 da>s a year. What 15 Brighton Youth Centre (BYC)? BYC is a charity that runs a large youth centre based in the prime tentral location of Edward StreeL Brighton. The centre dates back to 1917 where il was originalty a Boys Club, bui today. BYC is a bustling hub for young people from all across Brighton. At BYC we work with ovcr 2,(XKI young people every year. We offer a wide tange of activiti¢s. projects. and youth clubs alongside pamering with over 20 O￿a￿l$allonS.? Our wojk includes runt]ing Brighton's only indoor sk￿ep3rk. Bri(rhton's Youth Arts Festival - B.fest. regular gigs For young acts, dance session4 football, and art w.0￿shops. This is all alonoside individual and group SUPF4)n for key issues includin¥ mental health. Why rebuild BYC? BYC is an integral servit¢ for many young pcople ir] Brighton. Thavs why irs important thai it 15 ihe bc5t it ¢an possibly be. However, our curreni building is old. in p(x)r condilion. and has acces5ibiliiy issue5. We need to acquire fi2n(ts for improvements to make it a rnore usable, practical, and enjoyablc space to be in_

BRIGHTON YOUTH CENTR REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2021 Additionally, we want 10 stay open seven day5 a week to offer more seryices to young tthple and support more partn¢r organisations. We can only achieve thi5 wilh improved faciliiies.. - l*t'5 Talk Money To rebuild or to refllrbish To rebuild BYC w¢ need to rdise £8_4million to refurb the bllilding would CO￿ from £3 million. We plan to do so in the following ways.. Onside, a national youth charity, will raise £i.75 millton. The council will match this, wilh £i.75 million. BYC will provide the land that the buildints 15 sithated on. worth £2 million. To Refurb would require 2.7 million from the Council and BYC would fi]ndraise the difference. To Run We aim to ra15e £1.3 million per year io run the new BYC with the Onside model. with three yeavs worth of funding established prior to re-opening. We plan to do so in the followino ways= - BYC CUTrentlv raisc5 around £250,000 per year, which includes a Council granl of £47,￿0 per year. Onside M'ill raise £1.8 million (£600.000 per year). The council will match this with £600,000 (£200.IMK> per year). BYC will raise the final £600,000 (£200,000 per vear). With a le￿rb we would Ii)ok to raise £6(K),IM)O a year revenue through grants. building hire. donations and activiti¢5. FAQ'S J.Does the Onside funding support end 2ft¢r three years. No the three year fioure comes from the initial fundrdtsing to ensure that there is three years runninq costs in place when ihe new building opens. This is done by askino from an tnitial three year commitmeni from muliiple (20+) donors. Experi¢nce from other projects shows that the vasi majority of don￿5 continue io dona￿ and that new donors and fundraising sources increase income over the years. 2. Will ihe Council have io pick up the bill? No. The Council will put fundtng into the building and commit io a contribution to rnnning cost for the f]rst three years. After this they have no obligation io any fvndino BYC would remain indwndent local Chatit), with ongoing support from Onside a National Charity. In a worst case scellario any losses would be the responsibiliiy of th¢ Chariiy which is also a Limited Cornpany. 3. Are the fJnan¢es Sustai￿￿ble. Yes the fvnding will be more sustainable than BYC'5 current aTrangements. It will create a bettei mix of income currently BYC receives about 200/0 of incotne from the council, 7￿/0 frorn rental and activity and 10 / from donations and other grants. The new model would see a significant increase in proFM)rtion of donations and other grants to 50% + with the Council contributton remalljing at 2￿/ts and the rest coming from renthl and other income generating activities. Page 4

BRIGHTON YOUTH CENTRE REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MAR H 2021 The intention i5 to increase the budget to deli¥er Youth Work sitsnificanily. Currently BYC has a budget of around £260k a year the new this would incrtrdse to over £1 m. In a worst case scenario where the council could no longer fund and some donors could no longer contribute the budget would Still be much hiJts er than nom.. Building running costs would be lower as we would have modern heaiino and lighting and rental incorne will increase over an old rnn down building and rental income ￿'OUld be easier to achieve with a better faciliiy. We would a150 have ongotng support from Onside on f￿anceS who can access naiional grant and fundraising opportunities. 4. Wl]o would own the new Youth Centre? The Youth Centre would be own¢d. as il is now. by Briuhton Youth Centre the Charity. however ownerthip could be pass¢d to the Council to protect their invesimeni if needed. S. What does this for Youth Work the City. It will transfortn Youth Work in the City we w'ould expeci io see 4,0(M)-5,0(K) young wple a year, more than doubling the nutnber of Young People partictparinu in Council sup￿rted Youih Work across the City. We would have a brilliant faciliry. open for all Youn: People and Youth Organisations to use 7 days a week all year round. We would creaie si(pnificant number5 of new jobs and volullteerints opportunities. We would develop new partnerships and r to address issue facing Young People and 5UPPOrt their voice to be h¢ard. 6. Whai will happen to m5, local Youth provi510n. We want to increase the arnount of Youth Work in the City replace ii. Local projects will able to Use the n¢w facilities with their group5 and we would be able io provide mini bus iranswrt w help groups trdvel. We would be able to support existing providers and develop new local provision where it was needed in the City throuoh fundraising. training and other support. We expect that some partner City wide services will operaie from the new building which will save money on accotnmodation, provide better facilities and more service options. We would also look to support C105s City sports, arts and participation events bringing Young People frorn across the City togethtr. 7. spend the money on this? Brighton Youth Centre has over 100 years history of workrllg in th¢ City. Currenily we WO￿ with over 2.IK>O participanis year in¢ludllJg Young People from every ward in the City. We have track record of been financially stable and offertno excelleni value in lernis of work delivered against money spent. We also support tnany other organisaiÈons ihat deliver from our current building and giver over half the grant we receive from the Council to suppon other City Centre YoLEth Ctrganisations. This priyosal would bring in over £5 million pounds of new it]v¢stmellt in Youth Work. Our building is old and in urgent need of renovation to keep it and make ir n]ore accessible. This means we would have to ra15e money just to maintain what we have, howeverthis option would transforni Youth Work in Brighton and Hove at a time when it 15 needed rnore than ever. Our Values Teamwork.. Co operative working in partnership LeaTning.' Relationships. explor￿70￿ and reflection Integritv-. Acting with honesty and oper￿eSS. Involvement.. Participation and Belongtng Faimess.. Creating culture not rules Page 5

BRIGHTON YOtyTH CEf4TRE REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2021 The work at BYC is founded on core )'outh work prin¢ipals. These include". voluntar). participation. infornjal social and personal education, experiential leaming and ￿0CIatIon. We are comtnitted to building sustsined and meaningful relationships between young people and Ihe B YC staff and the ￿lder comtnuniry.. bv providing activities, support and a welcoming space for these individuals. We encournge young people to tske ownership and responsibility for all asperts of the centre and Pro￿3￿[ne and engage in the life of the City. BYC continues to be relevant as a space for voung people by continuing to focus on their needs and agendas. We see our work as starting from young people's perspedive. accepiints ￿'bO they ar¢, and of the H'ay the). are expcri¢ncing their lives at the present moment. Youn(p people are not just adults-in-waitin& but individuals in their own rights, wilh individual hopes. fears and aspirdtions ihat deserve to be (aken seriou51&'. We a150 recognise thai opportunities to meet and socialise in an infornial settings have become increasing rare (or voung people particularly ihose wsth lin]ited disposable incomes or those who suffer from additional disadvanrage or discrtmination. In our unique position a5 inform31 educators, Ihe BYC ieam take every optK)rtunity to promote learning and understanding, tKJth of self and of others. We fimily believe thai young people are not just individua15 in ned of educaiion. bui have plenty to offer others as educator5 themselves. We provide oroup settings. with an emphasis on cooperation and teamm'ork. allowing young people to share their knoM,Icdge, opinions and skills and. to lean) from one another Staffing B YC has a highly experienced core teatn led by the CEO M]ke Roe. Hannah Coxer Lead Youth WorklB.fest co ordinator and Liam Teatslle Skate Park Co ordinator. This És backed bj a team of sessional workers and volunteers who support the progratnme and bring a range of skills and experienc¢ to our wot In addition our teaTn work5 in close partnership ￿'1th a range of large and small organisations and individuals to provide a wider ranue of activity tncluding.. the Pupil Referral UniL Mtss Rep, Art in Mind, JaTn Briohton: DV8. leaving care team, Russell Martin Foundation. UK unsigned, Arnazonas Atts. MascoL SE Dance. Windmill theatre. Vlhat we do The Centre ￿S open seven days a week with a rJnge of Open Youth Work and Activities delivered by the BYC team and a range of parther organisations. Alongside the reoular pmgramrne there are events. trips, holiday programmes. residentia15 and our Youth Arts Festival.. B.fest. Open Youth Club lies at the heart of our work providing a space for Youn(% People to meet. build ftiend5hips and share interests. Auiyities are a tnix of sporL arts and proje¢t based work. The programme and delivery is planned alongside young people. Who we work Thith. Bri(Thton Youth Centre works ￿'1th young pe(yle frorn across the cir). We are (Trpen to all youno people iih a particular focus on the 13 - 19 age group. Analysi5 of attendance show ihat youno people travel from all wards in ihe city to attend and that young people come frotn a wide variet). of backwunds. We also undertake sorne focused pieces of WOTk including groups from the pupil referral unit and adOp￿d young people. Page 6

BRIGHTON YOUTH CENTR REPORT OP THE TRLTSTEES FOR THF. YEAR ENDED 31ST MARCH 2021 FINANCIAL REVJEW Financial position The Staiemeni of FinancEal Activitie5 Shows a Positive nei Tnovemtht in fullds for th¢ year of £84,664 (2020 £37,215 deficit) and rotal funds at the year end of £l.JiO.291 (2020- £1.245.627). The Chariry's reserves in the fom of Nei Current Assets forthe year end were £143.943 (2020- £36.630). Brighton Yourh Centre mainthins books and re¢ords of its financial affairs in accordance with best prdctice regulatory guidance and ￿￿ent legislation. Management Cornmitt¢e Members are made fully aware of the fm&]cial affairs and the fmancial implications of its decision-making. The daJ-tO-daJ manag¢meni of its financial affairs are underraken by the CEO and Administrator. who adhercs to policies. regulations, procedures and standing orders approved by (he Trusitts. All cheque exceeding £1,51K) requires the fomial signature of at least one of the no]ninaied M2nLoement Committee Members in addition to the CEO or Centre manager. Re5erve5 poliey UnTe5trieted funds are freely available for use in the furtherance of the objectives of the Charity. Restricted funds are either those fvnd5 which are subject to srrtific conditions irnposed by the donor or ￿.hiCh have b¢en considered ring fenced by the Trusiee5. All such fvnds received durin" the period Were offset against expendiiure to ihe extent (o which they wer¢ pemjitted to do so. Intome is sho*n on these funds when it is received. Details of movements on the Statement of Financial Aciivities are set out in the financial statements. FUTURE PLANS BYC will continue to build partnerships to expand th¢ Programme offer to young People. parti¢ularly in the area of Arts and Clll￿re and ihe development of the Skate project whilst maintaining a core Youth Work deltvery. We particularly want to increase the numtkr of open youth C]￿b sessions at]d weekend delivery to make BYC a full 7 day a week Youth Centre. BYC will push to achieve the redevelopment the building in pather5hip with BHCC and Onside. BYC will continue to 511PlX)rt Young peoples. &cision rnaktng in the Cty. STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document The Chatitv. is ¢onsiituted as a company limii¢d by £uardntee and a re(ristered charity and has no share capital, and is governed by its Memorandum and Anicles of Association. It has no issued share capital but each member of the ¢ompany ha5 guaranteed to subscribe £ l in the eveni of the compallv becornino insolvent. The Articles of Association provide that the business of the company shall be managed by the managetnent comrnictee of the Chatity. It was registered as a charity on 15 July 2003. havin. been incorpordied as a company on 20 September 2002 to take over the assets and liabilities of the previous Briuhton Youth Centre charitv no i0517i. The assets and liabiliiies of BriJtt ton Youth Cenire, ¢hatity no i05175, were mnsferred to the company on l April 2007. Page 7

BRIGHTON YOUTH CENTRE REPORT OFTHE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2021 STRUCTURE. GOVERNANCE AND MANAGEMENT Recruitrnent and apptsintment ofMev trustees All Direciors of ihe eompaTky are m¢tnbers of the Management Committee. and the Committee is responsible for the appointment of any members. Election of Officer Positions of the Charir) is by approval at ihe Chartty 5 quanerly meetings on the basis of willingness to serve and possession of an appropriate professional background and experience io perforni the Officer's duties. Newly appointed Management Committe¢ Members are provided with an induction pack of relevant documents of the Charitv, togeiher M'ith an iniiial briefing as to the backJ(r ound and ideas of the Charity. Organisational structure The activities of the Charity are advised and Moni￿red by the Board of TruStee￿DIrcC1ors who meet four times a year to ensure that ihe company fulfils its objectives and complie5 with the requiretnents of the Charity Commission and Company Law.. The Charity DirectornTrnstees have leJo I responsibilitv for the overall tnanagemeni and control of the Charity. The Trustees also use their eX￿rtIse to support various aspects of the running of the Charity. The work of implementing mo of their policies is the responsibility of the CEO Michael Roe who in turn manages the key stsff including the Lead Youth Worker. Skate Park Coordinor, B.fest Coordinator and Administrator. These s(aff manage sessional workers and volunteers. Plannin4 involves memb¢r5 all stsff and volunteers and Tru#eeslDirectOT5. Wtth the Tn]stcc&t)trectors giving final approval to plans and expenditure on an annual basis. Risk man*gemeDt The TrusteelDirectors haye Conduct￿ their own rtsk review of the major risks to which the Charity 15 exposed. Risk management is a standino item at TTUStee meeting and ￿litIeS and procedures are in place to identify and mitigate risk. These policies include financial controls and reporting. building and equipment ohecks and safeguarding practic¢ designed to maximise the safety and supwi of Young People and Stsff. All pro¢edures are peri(xJically reviewed by the CEO io ensure they Mill meet the needs of the Charity. REFERENCE AND ADMINISTRATIVE DETAILS Regi5t¢red Company number 04541241 IEngland and Wales) Regtstered Charity number 1098557 Registered office &1 Edward Street Brighton East Sussex BN2 2JA Tru5te¢$ Ms S Shanks G Shepherd A Jenner T Moore (appointed 2916r2020) B Glazebrook {appointed 291612020)

BRIGHTON YOUTH CENTRE EPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2021 REFERENCE AND ADMINISTRATIVE DETAII Independent Examiner M Pgrtridge FCA Institute of Chartered Accountsnts in England and Wales Chariot House Limited Chartered Accountants 44 Grat]d Parade Brighion Easi Sussex BN'2 9QA Bankers The Co-operative Bank POBOX 1011 Balloon Street Manchester M60 4EP Scottish Wtdows Bank PO Box 12757 67 Morrison Street Edinburgh EHJ 8YJ Investment Adviser5 HSBC Trust Company (UK) Limited PO Box 880 Southampton S015 IWP STATEMENT OF TRUSTEES. RESPONSIBILITIES The irustees (who are also the dir¢ctors of Brighton Youth Centre for the Pury￿ of company law) are responsible for preparing the Report of the Trnsttts and the financial siatements in accordanc£ with applicable law and United Kingdom Accouniing Standards (United Kingdom Generdllj Accepted Accouniillg Practice). Company law requires the trustees to prepare financial 51alements for each fEllancial }'ear ￿'hich oive a true and fair view of the state of affairs of the charitable cotnpany and of the incoming resources and application of resources, including the incoTne and ¢xpenditure. of the charitable cornpany for that period. In preparinu those financial staternents, the trllstees arc reouired to select 5uilable accounting rK)licies and then applv thetll COll5iStently' observe the methods and principles in the Charity SORP- make judgements and estimates that are re350nable and prudent. prepare the fjnanctal statements on the going concem b￿lS unless il is inappropriate to presume that the charitable company will continue in business. The trnstees are responsible for keepin proper accouiitino records which disclose with reasonablc accurdcy at an}. time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. Th¢y are also responsible for safeouarding the a55ets of the charitable company and hence foi taking reasonable slep5 for the prevention and detection of fraud and other irregularities. Page 9

BRIGHTON YOUTH CENTRE REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2021 AppToved by order of the board of trustees on.. . and signed on its behalf by: B Glazebrook - Trustee Page 10

INDEPEliDENT EXAMINER'S REPORT TO THE TRUSTEES OF BRIGHTON YOUTH CENTRE Independent examiner's report to the trnstees of Brighton Youlh Centre ('the CornpaMy') I repon io the charity Inist¢es on my examination of the accounts of the Company for th¢ year ended 31st March 2021. Responsibilities aDd basis of report As the charity's trustees of the Company land also its dir￿torS for the PUTWSCS of company law) you are responsible for the prepaTation of the accounts in accordance with the requirements of the Companies Act ?(M)6 {Ihe 2006 ACV). Having 5atlsfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent exatntnatioll, I repon in respect of my examination of your charity's accounts as carried out Ltnder Section 145 of the Charities Act 2011 {Ihe 201 l ACY). In carrving out my examination I have follo￿.ed the Directiot15 given by the Charity Commi55ion under section 145{5) (b) of the 2011 Act. llldependent ex#miner'5 Staternent Since j'our charity's gross income exceeded £250.0￿ Jour examiner tnust be a member of a listed body. I can confim ihat I arn qualified to undertake the exarninaiion because l am a registered mernber of Instithte of Chartered Accouniants in England and Wal¢s which is one of the listed bodies. I have eompleted my examination. I confim) that no matter5 have come io Tny attention in conn¢ction with the examination giving Tne cause to believe.. accounting records were noi kept in respect of the Company as required by section 386 of the 2006 Acl,. or the accounts do not a¢¢ord with those records: or the accounts do not comply with the accounting requirements of seciion 396 of the 2006 Act other than any requirement that the accounts give a twe and fair view which is not a matter considered as part of an independent examination." or the aceounis have not been prepared in accordance with the meth¢xts and principl¢s of the Statement of Recommendcd Practice for accoullting and reponints b}, charities (applicable ro ¢hariries preparing their accounts in accordance with the Financial Reporting Standard appltcable in the UK and Republic of Ireland (FRS 102)). I have no concems and have come across llo other matters in connection with the examination to which attenrion should be drawn in this report in order to enable a propel understanding of the accounts to be reached. M Partridge FCA Instilllte L)f Chartered Accountants in England and Wales Chariot House Limited Chartered Accountants 44 Grand Parade Brighton East Sussex BN2 9QA Date.. Pagell

BRIGHTON YOUTH CENTRE STATEMENT OF FINANCIAL ACTIVITIES INCORPORATINC AN INCOME AND EXPENDITURE ACCOVN FOR THE I'EAR ENDED 31ST MARCH 2021 2021 Total funds 2020 Total funds Unrestricted funds Restrtcted fi]nd N￿¢5 INCOME AND ENDOWMENTS FROM Donations and legacies 178,723 178.723 96,753 Charitable activities Youth Work Activities Youth Centre Lellings 1,630 23.665 1.630 23,665 75,935 103,641 Other trading activities Investhient incotne Other income 3.662 11,824 13.372 13,372 116 011 Total 333.401 333.401 291,815 EXPENDITURE ON Raisino funds 3.439 3,439 22,698 Charitable activitie5 Youth Work Activities Youth Centre Expendithre 142.Oi6 115.889 142.036 115,889 175.762 121.092 TotAI 261,364 261.364 319.552 Nei gaIn￿(lOs$es) on investtnents 12.627 12,627 NET INCOME/(EXPENDITURE) 84.664 (37,215) RECONCJLIATION OF FUP4DS Totsl funds brought forward 1245.627 1245.627 1,282,842 TOTAL FUNDS CARRIED FORWARD 1330.291 1.330.291 1245,627 The notes forni part of these f￿an¢[al 5tstements Page 12

BRIGHTON YOUTH CENTRE REGISTERED IYUMBER: 0454124 BALANCE SHEET 31ST MARCH 2021 2021 Total nd5 2020 Total funds Unresiricted funds Restricted fund Notes FIXED ASSETS Tangible assets Inve5tmenis 975.375 210,973 975,375 210,973 12 976,232 2i2,765 1,186.J48 1.186,i48 1.208.997 CURRENT ASSETS Debtors Cash at bank 13 4.969 148,960 4,969 148,960 23,865 15).929 153,929 43,243 CREDITORS Amounts falling due within one year 14 (9.986) {9.986) {6.613) NET CURRENT ASSETS 14i.943 143,94i 36,630 TOTAL ASSETS LESS CURRENT LIABILITIES 1.330.291 1.330,291 1,245.627 NET ASSETS 1.330291 I,iJO,291 1245,627 FUNDS Unrestricted funds 1330291 1.245,627 TOTAL FUNDS 1.3iO,291 1,245,627 The charitable company is entitl¢d to exemption from audit under Section 477 of the Companies A¢t 2006 for the year ended 3 1st March 2021. The member5 have not required the ¢OTnpany to obtain an audit of its financial statements for the year cnded 3 1st March 2021 in accordance with Section 476 of the Companies Aei 2006. The Crustees acknowledge their responsibilitics for {a) ¢nsuFing that the charitable company keeps accounting records that c4)mply with Section5 386 and 387 of the Companies Act 2006 and preparing fman¢ial statements which give a true and fair view of the state of affairs of the charitable company as ai the end of each financial }'ear and of its surplu5 or deftcii for each financial year in accordance with ihe quirem¢nis of SectlOTIS i94 and 395 and which othenTris¢ complj with the requirements of the Companies Act 2006 relating to fmallcial statements. so far &s applicable to the charirable company. Ib) The notes forni part of these f￿ancial siatements Page 13 continued...

BRIGHTON YOUTH CENTRE REGISTERED f4UMBER: 04i41241 BALANCE SHEET- continued 31ST MARCH 202] These fEnancial statements have been prepared in attordance with the provisions applicable to charitable wmpanies subject io the small companie5 rcgime. The financial statements were approved by the Board of T￿￿tee5 and authoriscd for issue on ..... .. d were siJo ed on its behalf by.. B Glazebrook - stee The notes fornj part olthese f]nancial statements

BRIGHTON YOUTH CENTRE NOTES TO THE FINANCIAL STATEIMENTS FOR THF. YEAR ENDED 31ST MARCH ?021 ACCOUNTING POLICIES Basis of preparing the financial s¢atem¢Trts The financial statements of the charitable companj. which 15 a public benefit entity under FRS 102. have been prepared in accordance w'ith the Charities SORP {FRS 102) 'Accouniino and R¢pL>rrin¥ by Charities-. Statemellt of Recommended Practice applicable to charities preparing iheir accounts in accordance ￿'1th the Financial Rep)rting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l Januarv 2019).. Financial Reporting Standard 102 'Th¢ Financial Reportints Siandatd applicable in the UK and Republic of Ireland, and the Cornpani¢s Act 2006. The financial sraietnents have been prepared under the historical cost convention, with the exception of investtnents which are included at m￿k¢[ value. At the time of approving the financ2al statements, the trustees have a reasonable expectation that the charity has adequate resources to Continue in operaiional existence for the foreseeable ￿ture, including taking into account any potential impact of the Covid-19 pandemic. and on that basis the charity is considered to be a going concern. Ineome All incom¢ is recognised in the Stat¢meni of Financial Activities once the charity h&$ entitlement to the ￿nds. it IS probable that the income will be received and the amouni can be measured reliably. Grants and donations are onl). included in the Staiemeni of Financial Activitie5 when the Charity has an unconditional entiiletnent ¢0 the resources. All incoming resources are included in the Sthtement of Financial Attivi(ie5 when the Charity is entitled to the income. the amount can be quantifted wÈth reasonable ac£ura¢fv and the Trustees are virtually cetTain they will receive the resources. Invesim¢nt incotn¢ is recognised on a receivable b￿ls. Incomiug resource5 from charitable activities is accounied for when Vdrned. The value of any voluntary help received is nol includcd in the Accounts Lwi is describ¢d in the Trustees Annual Report. ExpeDdRture Liabilities are recognised as expendiiure as soon as there is a legal or eonstruciive obligation committing the charity to that expenditure, it is probable ihat a transfer of economie benefits will be required in settlement and the amount of the obligation can be measured reliably. E.xpendiNre 15 accounted for on an actrnals basis and has been classified under headings thai aggregaie all cosr related to the caie" ry. Where costs cannot be directly attributed to particular headinu the) have been all(xated to acitviiie5 on a b&%is consistent with the use of resources_ Tangible fixtd assets tkpreciaiion is provided ai the following annual rate5 in order to write off each asset over its estimated useful life. Improvements to property Plant and machinery Straighi line over 10 yeats Stratohc line over 10 years The Charity does noi have a minimum value forthe capitslisaEion of fixcd assets. Recotsnition and measurement Fixcd asseis are measured at cost less accumulated d¢preciatson and ally accumulated impainnent losses. Page 15 continued...

BRIGHTON YOUTH CENTRE NOTES TO THE FINANCIAL STATEMENTS- contiDlled FOR THE YEAR ENDED 31ST MARCH 2021 ACCOUNTING POLICIES- Continued Taxation The Charity is ¢onsidered to pw the tests sei out in Pardwh I Schedule 6 Finance Act 2010 and therefore it meeis The definition of a charitable company for UK Corpordtion Tax purposes_ Accordingly the Charity is potentially exeTnpt from tsxation in respeci of income or capital gains received within categories covered by Chapter 3 Part I I CoTpofdtion Tox Aci 2010 or Section 256 of the T￿ation of Chargeable Gain5 Act 1992. to the extent that such income or gain5 are applied exclusively lo charitsble purp)ses. Fund a¢countillg Unrestrict¢d funds can be used in accordance with the charttable objective5 at the discreiion of the trllstees. Restricted funds can only be used for particular restricted pu4x)se5 within the obje£ts of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricied purpo5e5. Designated funds - these are the funds sei asTde by the TnL%tees Out of unrestrieted general funds for specific future purFY)ses or projects. Further explanalion of the nature and pur[x￿e of each fund is included in the notes to the financial ststements. Pension eosts and other post-retirerneDt benefits The charitsble companj. operares a defined contribution pension scheme. Colltributions payable to the ¢haritable COTnpany s pension scheme are char(Fed to the Sthtement of Finallcial Activities in the peri(yJ to which they relate. OperatiDg leases Rentals pa}'abl¢ under operating leases are charoed against income on a straight line basis ov¢r the period of th¢ lease. DONATIONS AND LEGACIES 2021 2020 Donations Grants 2,205 176,518 6,744 178,723 96.753 Grants received, included in the above, are as follows.. 2021 2020 Impact Initiatives Brighion & Hove CC Big Loitery Chalk Cliff TTU5t Sussex Community Foundation Arts Council Onside 5.140 66.869 93,444 46.000 3.000 9,992 15,000 27,082 176.518 90.009 Page 16 continued...

BRIGHTON YOUTH CENTRE NOTES TO THE FJNANCIAL STATEMENIS- Continued FOR THE YEAR ENDED 31ST MARCH 2021 OTHER TRADING AcfivITIES 2021 2020 Activitie5 for generating fvnds 3,662 INVESTMENf INCOME 2021 2020 Rents received Dividends Deposii account interest 9,41)0 3.972 5,328 6,467 29 13,)72 11.824 CHARITABLE ACTIVITIES COSTS Direct Costs (see note 6) Youth Work Activities Youth Centre Expellditure 142.OJ6 115,889 257.925 DIRECT COSTS OF CHARITABLE ACTIVITIES 2021 2020 Staff costs Rates 2nd water Insurance Light and heat Telephone Postage and siationery Sundries Activiry costs Depreciation Buildints repait5 Cleaning Bank char(res Ctsmputei cosis Travel ¢osts Training Bookkeeping Copier rental 187.466 578 14.393 16.)39 1,382 188,362 5,673 6,329 15,235 2,223 230 3,941 35,780 1,905 14,330 16,501 13 349 351 230 2,769 1,003 1,512 4,098 857 4,035 302 2.746 744 Carried fonvard 234,652 295,224 Page 17 contiTtued...

BRIGHTON YOUTH CENTRE NOTES TO THE FIP4ANCIAL STATEMENTS- eontinued FOR THE YEAR ENDED31ST MARCH 2021 DIRECT COSTS OF CHARITABLE AcfiviTIES- continued 2021 2020 Brought forward Independent Examiners. fee Professional fees 234,652 1,560 21.713 295,224 1.530 257,925 296 854 NET INCOMEI(EXPENDITURE) Nei incom&l(expenditure) T5 Staled after ¢harginJ{crediiing)= 2021 2020 Ikpreciation - om'ned ￿Sets Independent Examiner'5 fee 857 1,560 1.905 1.530 TRUSTEES, REMUNERA TION AND BENEFJTS There w¢re no irusiee5' remun¢rdtion or other benefits for the year ended 3 1st March 2021 nor for the year cnded 3 Isi March 2020. Trustees, exptllses There were no tThstees' expenses paid for the yrJr ended 31st March 2021 nor for the year ended 3 Isi March 2020. STAFF COSTS 2021 2020 Wages and salaries Social security costs Other pension costs 175,043 9,505 174,213 10.3i6 3.813 187.466 188.362 Th¢ average monthly number of employe¢s durn)g the year was as follows: 2021 Youth centre ¢mployee5 2020 14 No employees received emoluments in excess of £60,(￿. The number of employees on a full time equivalent basis was 6.5 (2020-. 6.5). Key Management Personnel remunerdtion amounted to £41.817 (2020 £41286) Page 18 continued...

BRIGHTON YO TH CENTRE NOTES TO THE FINANCIAL STATEMENTS- coDSinutd FOR THE YEAR ENDED 31ST MARCFI 2021 io. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unresirict¢d funds Restricted fund Total funds INCOME AND ENiK)WMEiYfs FROM Donations and legacies 96.75i 96.753 Charitable activities Youth WO￿ Activities Youth C¢ntre Lettings 75,935 103.641 75,935 103.fAI Other trading 3ctlVilie5 Investment income 3,66? 11.824 3.662 11.824 Total 291,815 291,815 EXPENDITURE ON Raisin(p funds 22.698 22,698 Charitable activilies Youth Work Aciivittes Youth Centre Expendithre 175.762 121,092 175.762 121.092 Total J19.552 319.552 Net gainsl(lo5ses) on investments 9.478 9,478 NET INCOMEI(EXPENDITURE) (37.2151 (37,215) RECONCILIATION OF FUNDS Total fundg brought fonvard 1,282.842 1.282,842 TOTAL FUNDS CARRIED FORWARD 1.245.627 1.245,627 Page 19 continued...

BRIGHTON YOUTH CENTRE NOTES TO THE FINANCIAL STATEMENTS- colltinued FOR THE YEAR ENDED 31ST MARCH 2021 ii. TANGIBLE FIXED ASSETS Improvements Freehold propew. Plant and rnachinery property Totals COST At I st April 2020 and 315t March 2021 975,(M)O 197.272 15.378 1,187,650 DEPRECIATION Ai 1st April 2020 Charge for year 197272 14,146 857 211.418 857 At 3111 March 2021 197.272 15.003 212.275 NET BOOK VALUE At 3 1st March 2021 975.000 375 975,i75 At 3 1st March 2020 975,000 1,232 976.232 12. FIXED ASSET INVESTMENTS 2021 2020 Value at l April 2020 Additions Disposal proceeds {Loss)/Gain on diswTrsal 232.705 214,533 (248,952) 243,209 88.026 (88,991) Value at 31 March 2021 232 765 Hisiorical Cost 2119 874 Investments are £22.172 within the United Kingdom and £188.8010serseas. 13. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2021 2020 Trdde debtors Other debiors 1,527 3,442 12,115 4,969 23,865 Page 20 Contillued...

BRIGHT YOUTH CENTRE NOTES TO THE FINANCIAL STATEMEYTS- eontinued FOR THE YEAR ENDED JIST MARCH 2021 14. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2021 2020 Trade creditors Social security and other thKes Other creditor5 Accrued expenses 180 6,535 550 2,721 3,275 616 2,722 9.986 6.613 15. MOVEMENT JN FUNDS Net movement in funds At 3113121 At 114llO Unrestricted fuDds General fund 1245,627 84,664 1,330.291 TOTAL FUNDS 1.245.627 84,6fA 1,330.291 Net movernet]t in funds included in the at&)ve are as follows.. Incomin resources R¢sources expended Gain5 and losses Movement in funds Unrestricted funds General fund 333.401 (261.364) 12,627 84.664 TOTAL FUNDS 3ii,401 261364} 12.627 84,66A Comparatiwes for movernent in funds Net Tnovement in funds At 3113120 At 114119 Unrestricted funds Genepal fund 1,282.842 (37.215) 1245,627 TOTAL FUNDS 1.282.84? 37.215} 1.245.627 Page21 continued...

BRIGHTON YOUTH CENTRE NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED315T MARCH 2021 MOVEMENT IN FUNDS- contlDued Comparative net movement in fundK included in th¢ aixFv¢ are as follows.. Incoming resources Resources ¢xpended Gatns and losses Moverncnt in funds Unrestrieted fullds General fund 291,815 (319.552) (9.478) (37,215) TOTAL FUNDS 291.815 319.5521 37215) 16. RELATED PARTY DISCLOSURES There were no related party transaciions for the ended i 1st March 2021.

DETAILED STA TEMENT OF F1￿,A￿,ClAL AcfiviTRES FOR THE YEAR ENDED 31ST,IIARCH 2021 INCOME AND ENDOWMENTS Donatioos aod legacies Donations Grants 2021 2020 2,205 176518 6,744 Other tradiog activities Activities for geneTating funds 178.723 96,753 Investment income Rents received Dividends Deposit account interest 3.662 9,400 3.972 5,3?8 6,467 29 Charitable activities Youth Work Income Youih Centre Lettings 13.372 11,824 1,630 75,935 103.641 Other ineome Furlough grant 25,295 179,576 Total incoming resources 116011 EXPENDITURE 333.401 291,815 Raising doDatlOlls and legacie$ Building repairs and maintenance Investment brokers fee 338 3.101 18,834 3.864 Charitable #ctivities Wage5 Social security Pensions Carried fonvard 3.439 22,698 175.043 9,505 2,918 187.466 174,213 3,813 188,362 This page does not forni part of the statutory financial statements Page 23

BRIGHTON YOUTH CENTRE DETAILED STA TEMEwf OF FI.NA.ICIAL ACTIVITIES FOR THE YEAR ENDED31ST.M.4RCH 2021 Charitsble activities Brought fonvard Rates and water Insurance Light and heat Telephone Postage and stationery Sundries Activit). costs Depreciaiion BuildTng repairs Cleaning Bank charges Computer costs Travel costs Training Bookkeeping Copier rental Independent Examiners. fee Professional fees 2021 2020 187.466 578 14.393 16,539 1,382 188,362 5,673 6.329 152i5 2,223 230 3,941 35,780 1.905 14,330 16.501 13 349 3il 230 2.769 1.003 1.530 i(M) 1,512 4.098 857 4.035 302 2,746 744 1.560 21.713 Totsl resources expended 257.925 296,854 Net income/(expenditure) before gain5 ¥nd losses 319.552 Realised recognised gains and losses Realised gainsl(10ssesl on fixed asset investments 72,037 127,737) Net incom￿(eXpendIture) 12,627 84,6&1 37.215) Page 24