REGISTERED COMPANY NUMBER: 04541241 (England and Wales) REGISTERED CHARITY NUMBER: 1098557
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2022
FOR
BRIGHTON YOUTH CENTRE
(A COMPANY LIMITED BY GUARANTEE)
Chariot House Limited Chartered Accountants 44 Grand Parade Brighton East Sussex BN2 9QA
BRIGHTON YOUTH CENTRE
CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2022
| Page | |||
|---|---|---|---|
| Report of the Trustees | 1 | to | 10 |
| Independent Examiner's Report | 11 | ||
| Statement of Financial Activities | 12 | ||
| Balance Sheet | 13 | to | 14 |
| Notes to the Financial Statements | 15 | to | 22 |
| Detailed Statement of Financial Activities | 23 | to | 24 |
BRIGHTON YOUTH CENTRE
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2022
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31st March 2022. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
The objectives of Brighton Youth Centre are to help and educate children and young people, to enable them to develop their physical, mental and spiritual capacities within a strictly interdenominational and apolitical framework so that they may grow to full maturity as individuals and members of society, providing wherever possible equality of opportunity regardless of sex, race, mental, physical or sensory ability or sexual orientation.
Public benefit
In shaping our objectives and planning our activities for the year, the Trustees have given consideration to the duties set out in Section 17(5) of the Charities Act 2011 to have due regard to public benefit and to the Charity Commission Guidance on public benefit. In particular, the Trustees have considered how the planned activities will contribute to the overall aims and objectives that they have set.
The Trustees believe that the paragraphs, specifically on the "Objectives and Aims" and "Achievements and Performance" for the year, relate in detail to the benefit that the Charity provides to the public.
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BRIGHTON YOUTH CENTRE
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2022
ACHIEVEMENT AND PERFORMANCE Charitable activities Background
Brighton Youth Centre [BYC] is a registered charity), dedicated to offering year-round activities, support and a safe social space for young people from Brighton & Hove, and the surrounding areas of East and West Sussex.
BYC, originally the Brighton Boys' Club, was founded in 1917, and has a rich history within the city, finding it's home on John Street and Manchester Street, before standing on Edward Street for almost 80 years. In the last century, an estimated 30,000 young people have benefited from the support, activities and services provided by Brighton Youth Centre. Currently, more than 1,000 young people use the BYC facilities every year.
Introduction
These accounts cover the financial year that saw a return from lockdown, numbers attending quickly returned to pre covid levels as BYC came back to life.
" My favourite part of the week is coming to BYC, having a conversation with the youth workers and interacting with all the activities put on for the day. I enjoy making new friends and having a space that really feels like my own, where I can really be myself and not have to worry about judgement" BYC member
Brighton Youth Centre (BYC) is one of the longest running and best used youth services in the city. As a team we're really proud of the young people we work with and support, and we're continually impressed by the contributions they make to their local community through the activities which take place at BYC every day.
Projects such as B.Fest, Brighton's biggest youth-led festival, facilities like Brighton's only indoor skateboard park, and the connections we offer to other services including mental health, LGBTQ+ and refugee support, make BYC a very special and unique space in the heart of the city.
Our biggest project to date has been to rejuvenate our building. After decades of service it is now vital so that we can sustain and grow all these amazing spaces and services, to provide a state of the art youth hub for the young people of Brighton and Hove.
Toby Moore, Chair of Board
Who we are, and what we do
"BYC is a social place that I feel safe in, and gives me support to actually express myself. If it was open more, I would come pretty much every day" Alex
Established in 1917, Brighton Youth Centre is Brighton's leading youth project, with a 100 year history of delivering services in the city. It's a thriving hub of activity, providing a central hub for the city's youth work and attracting over 1,500 young people every year from across the city.
It is truly a city wide resource for young people who come from every ward in the city to access its services. It is also, notably, very effective at engaging older teenagers: 57% of our young people are aged 16+
" What stands out to me the most about Brighton Youth Centre is how it is a place for young people from across the city. Different backgrounds, different neighbourhoods come together to find out about and learn from each other. I haven't experienced many, if any other places where this happens in the same way. And in this way, it becomes really important, not just for the young people, but for the whole city. " Helen Barlett, youth worker, Brighton Youth Centre
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BRIGHTON YOUTH CENTRE
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2022
Brighton Youth Centre is a safe space where young people have the freedom to be themselves, come together, learn from each other and challenge themselves to make a difference in their own lives and the lives of their community. We place their voices, aspirations and concerns at the heart of everything we do because we believe all children and young people deserve to be taken seriously.
We work with over 20 partner organisations and projects who deliver services from BYC, on the autistic spectrum, LGBTQI+, asylum seekers, experience mental ill health or homelessness such as Brighton & Hove Pupil Referral Unit, Allsorts Youth Project, YMCA DownsLink and the Russell Martin Foundation; and youth arts and creative industries organisations like UK Unsigned, BlockBuilders, Miss Represented and Art In Mind. Together, we:
- Platform young people's voices
Our work starts from young people's perspectives, focusing on their needs and agendas. We believe young people are not just adults-in-waiting, but individuals in their own rights with hopes, concerns and aspirations which deserve to be taken seriously, and provide a safe and supportive environment for them to express themselves and explore ideas they find challenging or exciting.
- Increase participation and community cohesion
We firmly believe that young people are not just individuals in need of education, but have plenty to offer as educators themselves. Our building and activities provide a space for young people to come together, placing the emphasis on teamwork and collaboration, and supporting young people to learn from one another. Equality, diversity and inclusion are embedded in our activities. There is a racial, social and cultural mix within the groups and we take every opportunity to promote learning and understanding of themselves and others, providing an invaluable space for young people to explore and celebrate the rich mix of their different stories, experiences and ideas about the world.
- Support young people to make a difference in their own lives
We work with a wide-range of young people, including young people with disabilities, young carers, young offenders, young parents and homeless young people. We encourage young people to take ownership for all aspects of the centre and to engage in the life of the city. Young people are closely involved in shaping our programme, and every year, they organise B.Fest, Brighton's youth arts festival for and by young people.
The Management Team
Toby Moore, Chair
Toby is the Founder of Content Club, a content strategy agency for creative people. Seasonly, Toby is the director and curator for TEDxBrighton, one of the UK's largest and longest running TEDx events. Toby is also the Head of Entrepreneurship at WaterBear College of Music and supports two youth charities, The Hummingbird Refugee Project and is Chair of Trustees at Brighton Youth Centre
Nigel Jenner, Trustee
Nigel has 30 years experience of working within the Local Authority Youth Service, including running Brighton Youth Centre from 1983 to 1993 and as the Head of Service. Since leaving he has worked at ABandOfBrothers, Brighton and Hove Albion In The Community, Lewes Football Club and at Brighton Youth Centre. For the last 4 years he has also been working on a mentoring project for prisoners with Sussex Pathways.
Sue Shanks, Trustee
Sue had a long career as a youth worker before becoming a youth work lecturer at the University of the West of England and latterly at Chichester University, as well as a writer on youth and community work. She is the author of Youth Clubs - Association, Participation, Friendship and Fun!. In 2011 she was elected to Brighton and Hove City Council as the Lead member for Children's services for 4 years, and was re-elected in 2019 for St Peters and North Laine ward.
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BRIGHTON YOUTH CENTRE
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2022
Ben Glazebrook, Trustee
Ben has over 20 years experience of working in the voluntary and community sector in youth training, youth counselling and community arts projects, including managing a youth centre. He has delivered partnership contracts across Brighton and Hove, working closely with Local Authority youth service partners, public health, schools, NHS commissioning and delivery partners.
Mike Roe, CEO
Mike has been the CEO of Brighton Youth Centre for 12 years. He started in youth work as a sessional worker in 1984 and qualified in 1989. His experience includes community based drugs work in London and Birmingham and large centre based youth work for over 25 years.
The Youth Work Team & Our Projects
Helen Barlett, Lead Youth Worker Youth Club and My Space
I've been a youth worker in Brighton and Hove for over 15 years, with a focus on participation work. What stands out to me the most about Brighton Youth Centre is how it is a place for young people from across the city. Different backgrounds, different neighbourhoods come together to find out about and learn from each other. I haven't experienced many, if any other places where this happens in the same way. And in this way, it becomes really important, not just for the young people, but for the whole city.
Youth Club is our regular open session for young people aged 13-19. There's a range of activities each week - arts, gaming, cooking, music, sports, pool for young people to take part, or they can just come along and hang out. There's always food on offer and the skate park is open and free to access.
"I come here because I feel comfortable here. I eat food because I don't really have money for food and I can get food for free here. I also come here to sing and I feel better when I sing because I feel more confident. I think it would really help young people if it was open more" Jess
Currently about 50-60 young people attend each week. Most of the young people who attend have a lot going on in their lives: some are in care; struggling at or excluded from school; with special educational needs; dealing with family problems or mental health issues. For many, talking to youth workers is an important source of advice and support for issues they're having in their lives. Here they have spaces that are theirs, that are safe, where they can get a meal, try new things and learn new skills, see their mates and meet new people.
" I first started attending Brighton Youth Centre through the Youth Club sessions, and over the last 9 nine years it has been critical for my development as an adult. Growing up I didn't have a supporting family, and as a result of this, I've dealt with substance abuse and a few years of homelessness. However I was lucky enough to have people like Hannah and Mike. Throughout the years they have provided me with patience, education, advice, a safe environment and most of all understanding. I myself growing up was faced with impossible situations which could have easily led me on the path to jail. But BYC gave me the tools and knowledge needed to find better ways. With the help of BYC I got my GCSE's, worked on the B.FEST events, completed my NCS, obtained degrees in Music Business and Putting on Music Events and also mentored and provided music lessons to students. Alongside this they have provided me with over four years of live music performance experience. BYC is a needed resource for the young people in Brighton, because it is a safe haven for young people to express themselves." Lily
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BRIGHTON YOUTH CENTRE
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2022
My Space is a monthly youth club for adopted teenagers in Brighton & Hove, established in 2017. Parents of adopted teenagers identified the gap in provision for this particularly vulnerable group, and BYC have been working with them to deliver My Space. Sessions include cooking, art activities and opportunities to chat with their peers and youth workers.
Adopted children's early experiences are often negative. Many have suffered abuse and neglect and the trauma of being separated. The project helps them feel supported, empowering them to manage relationships and increase self confidence, and providing a safe and welcoming environment where the members understand each other's backgrounds and can talk about issues affecting them.
"My Space is one of the most important things in my life, and a place I feel safe " Charlie
"It's somewhere I can talk about how I feel without hurting your [parents] feelings, everyone understands me there" Caitlyn
" It's brilliant for me to know other adopted people. My Space keeps us together and connected" Chelsea
Liam Teague, Youth Worker and Skatepark Project Coordinator
I grew up outside of Brighton and visited Brighton Youth Centre occasionally as a teenager, as it was known in the local skateboarding community. I started working here in 2012 helping out once a week, before doing a 1-year youth work apprenticeship and taking on the role of full time coordinator at the skatepark.
BYC skatepark is the only indoor skateboarding space in the Brighton area. We teach skateboarding and provide a safe, friendly and supervised place to practice where young people have access to youth workers to talk to. We also run sessions for specific groups, for example girls night helps support young women getting into skateboarding. We regularly run the Go Skate Project, working with referred young people struggling with mental health, using skateboarding as a pathway to better wellbeing. Other projects include our annual board design workshop, allowing young people to design their own skateboard artwork for free, and an all-night skating marathon and fundraiser where we challenge some of our regulars to skate from 10pm - 8am.
"I first came here to skate, and then got into basketball through the Youth Club which I'd never played before. I also come to practise guitar in the rehearsal space. Thanks to BYC I've met new like minded people who share similar interests like skating, guitar and music, and have made new friendships that way.I love that there's a multitude of things to do in one visit, and it would be great if there was much more. I would love to come here more often, and I would visit the skatepark more if it was ventilated." Archie
"I come here almost every day. I enjoy the company of the staff and the people my age I know. I feel safe and protected, and I've always had a lot of help. I've met basically everyone I know here, and without BYC I wouldn't be where I am now." Lucas
Cleo Phillips, Youth Worker and B.game Project Coordinator
I have been working at Brighton Youth Centre for 7 years. I started as a youth support volunteer, helping run the Youth Club, and since completing a youth work degree course I joined the team as a youth worker.
B. Game is a youth led gaming group open to 13 - 19 years old offering an alternative to an open youth club. Weekly sessions run on a Wednesday and focus on different kinds of interactive gaming including board games, card games, console gaming and role-playing games and learn about the gaming industry. Using a shoulder-to-shoulder approach to mental health and wellbeing, the group offers opportunities for young people to socialise and discuss topics specific to issues they face at their own pace, in an informal and supportive environment and to develop their interpersonal skills. B.Game is a very popular project: young people gave it an 8 out of 10 score for overall satisfaction, and 10 out of 10 for the support they receive from youth workers.
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BRIGHTON YOUTH CENTRE
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2022
Hannah Coxeter, Lead Youth Worker and B.fest Coordinator
I have been a youth worker for over 20 years, and have worked at BYC for over 10 years running the youth programme and B.fest, our annual youth-led arts festival. I'm really passionate about the importance and value in the work we do, which is about voluntary engagement and where participation and empowerment is at the core. Post Covid, we have seen a massive rise in engagement from young people wanting to form human connections, and I feel that what we offer at BYC is integral to the wellbeing of young people across Brighton and Hove.
"I have been inspired to actually take up art in college and focus on myself and what I want more than what other people want."
B.fest is Brighton's Youth Arts Festival. The week-long multi-arts event is run by a board of young people who shape and run the festival, curating the content, event managing and marketing the activities. B.fest is a celebration of youth culture and it offers young people in Brighton, Sussex and across the South East a wealth of creative opportunities to perform, participate or attend over 50+ performances, exhibitions and workshops. Delivered for and by young people in partnership with over 30 professional artists and cultural organisations it aims to celebrate youth culture and bring more creative opportunities to young people, attracting 1000+ young people each year.
B.fest is about giving creative power to young people, so that they can choose what they consume and celebrate what they create.Many of the young people who have sat on the festival's board who have gone on to flourish in the creative industries, including Ella Wood, who has worked on Star Wars films, and music producer Frankie Stew.
"For every young person that gets up on the stage and sings, there's another young person that's looking at them going, Oh, they're the same age as me, or I go to school with them, and it makes all those things seem possible " Mike Roe, CEO, Brighton Youth Centre
Alex Amos, Youth Worker, Music Coordinator and Lead Youth Worker for Pupil Referral Unit Sessions I first joined Brighton Youth Centre as a volunteer while I was studying music at BIMM Brighton. I have since completed an MA in applied anthropology and community and youth work and continue to work at BYC as the coordinator of the music project at the youth centre.
Music at BYC We use music as an activity to bring young people together, working with young people to provide musical support wherever they are on their journey and supporting them to develop skills and confidence in whatever way works best for them.
We put on monthly events giving young people a platform to experience performing to an audience in a space that is safe and comfortable so that they can grow in confidence and inspire other young people to perform. We provide beginners instrument lessons, band workshops, rehearsal space, jam spaces, open mic and vocal groups, as well as an informal space for young people to receive constructive criticism and feedback about their music, hang out socially and connect with youth workers and other young people.
" The atmosphere is amazing, everyone has a great time at every gig and it's an amazing place to meet other people your age with similar interests. It's an open and safe space to talk, and personally I've met many of my good friends there!"
For over eight years Brighton Youth Centre has been running a Friday morning activity session with the Pupil Referral Unit to introduce young people who have been permanently excluded from school or are on programmes to avoid permanent exclusion to activities available to them at the youth centre. 71% of young people attending are in receipt of free school meals, 47% were either children in need or on child protection orders with social services, 13% were children in care and 36% were on referral orders or had worked with the Youth Offending Service during the academic year.
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BRIGHTON YOUTH CENTRE
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2022
The range of activities offered included archery, rock climbing, boxercise, beach volleyball, various art activities, skateboarding and scooting - and are designed to support them to build confidence in their abilities, change their self perception and improve their emotional resilience and interpersonal skills.
"There is a strong correlation between the students' engagement on the programme at BYC and reintegration rates back into mainstream schools. Before working with BYC only 12% of students returned to mainstream education whereas with activity sessions at BYC 45% students were integrated back into school. A further 30% received Education and Health Care Plans and integrated into suitable special schools. Of the remaining cohort in the new academic year a further 50% have started integration programmes and should be fully integrated within 10 weeks." Tim Self, Deputy Headteacher, Brighton and Hove Pupil Referral Unit
FINANCIAL REVIEW
Financial position
The Statement of Financial Activities shows a positive net movement in funds for the year of £30,655 (2021 - £84,664 surplus) and total funds at the year end of £1,360,946 (2021 - £1,330,291).
The Charity's reserves in the form of Net Current Assets for the year end were £178,882 (2021 - £143,943.
Brighton Youth Centre maintains books and records of its financial affairs in accordance with best practice regulatory guidance and current legislation.
Management Committee Members are made fully aware of the financial affairs and the financial implications of its decision-making.
The day-to-day management of its financial affairs are undertaken by the CEO and Administrator, who adheres to policies, regulations, procedures and standing orders approved by the Trustees. All cheque exceeding £1,500 requires the formal signature of at least one of the nominated Management Committee Members in addition to the CEO or Centre manager.
Reserves policy
Unrestricted funds are freely available for use in the furtherance of the objectives of the Charity.
Restricted funds are either those funds which are subject to specific conditions imposed by the donor or which have been considered ring fenced by the Trustees. All such funds received during the period were offset against expenditure to the extent to which they were permitted to do so. Income is shown on these funds when it is received. Details of movements on the Statement of Financial Activities are set out in the financial statements.
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BRIGHTON YOUTH CENTRE
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2022
FUTURE PLANS
We want to rebuild Brighton Youth Centre to make it a place that is available to young people seven days a week for the next 50 years and beyond, to ensure that the building is fully accessible and environmentally sustainable and can provide the best staff, services and facilities for our young people.
To do this we're seeking £2.3 million from Brighton and Hove City Council and £3.9 million from the Youth Investment Fund. This investment would transform youth work in the city, providing a city wide hub supporting 2,500 - 3,500 young people each year and more than doubling the number of young people participating in youth work across the city. It will:
- Improve the health & wellbeing of local young people , providing new facilities for young people to come together, socialise and access vital services including counselling and healthcare.
- Empower young people to be an active part of their communities , providing a city wide hub for youth led activity and community engagement in Brighton & Hove
- Equip young people in the city with skills for life and work, delivering a holistic, joined up programme of personal, educational and creative development opportunities and pathways to employment for young people who may not otherwise access them
"For us, the most important thing about Brighton Youth Centre is the people and the community. Having a new and improved building would allow this amazing dynamic to continue to thrive and grow.?" Joe Palmer, co-founder, BlockBuilders
STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document
The Charity, is constituted as a company limited by guarantee and a registered charity and has no share capital, and is governed by its Memorandum and Articles of Association. It has no issued share capital but each member of the company has guaranteed to subscribe £1 in the event of the company becoming insolvent. The Articles of Association provide that the business of the company shall be managed by the management committee of the Charity.
It was registered as a charity on 15 July 2003, having been incorporated as a company on 20 September 2002 to take over the assets and liabilities of the previous Brighton Youth Centre charity no 305175. The assets and liabilities of Brighton Youth Centre, charity no 305175, were transferred to the company on 1 April 2007.
Recruitment and appointment of new trustees
All Directors of the company are members of the Management Committee, and the Committee is responsible for the appointment of any members.
Election of Officer Positions of the Charity is by approval at the Charity's quarterly meetings on the basis of willingness to serve and possession of an appropriate professional background and experience to perform the Officer's duties.
Newly appointed Management Committee Members are provided with an induction pack of relevant documents of the Charity, together with an initial briefing as to the background and ideas of the Charity.
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BRIGHTON YOUTH CENTRE
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2022
STRUCTURE, GOVERNANCE AND MANAGEMENT
Organisational structure
The activities of the Charity are advised and monitored by the Board of Trustees/Directors who meet four times a year to ensure that the company fulfils its objectives and complies with the requirements of the Charity Commission and Company Law. The Charity Directors/Trustees have legal responsibility for the overall management and control of the Charity. The Trustees also use their expertise to support various aspects of the running of the Charity.
The work of implementing most of their policies is the responsibility of the CEO Michael Roe who in turn manages the key staff including the Lead Youth Worker, Skate Park Coordinator, B.fest Coordinator and Administrator. These staff manage sessional workers and volunteers.
Planning involves members all staff and volunteers and Trustees/Directors. With the Trustees/Directors giving final approval to plans and expenditure on an annual basis.
Risk management
The Trustee/Directors have conducted their own risk review of the major risks to which the Charity is exposed. Risk management is a standing item at Trustee meeting and policies and procedures are in place to identify and mitigate risk. These policies include financial controls and reporting, building and equipment checks and safeguarding practice designed to maximise the safety and support of Young People and Staff.
All procedures are periodically reviewed by the CEO to ensure they still meet the needs of the Charity.
REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number
04541241 (England and Wales)
Registered Charity number
1098557
Registered office
64 Edward Street Brighton East Sussex BN2 2JA
Trustees
Ms S Shanks G Shepherd (resigned 1/2/2022) A Jenner T Moore B Glazebrook
Independent Examiner
M Partridge FCA Institute of Chartered Accountants in England and Wales Chariot House Limited Chartered Accountants 44 Grand Parade Brighton East Sussex BN2 9QA
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BRIGHTON YOUTH CENTRE
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2022
REFERENCE AND ADMINISTRATIVE DETAILS
Bankers
The Co-operative Bank PO Box 1011 Balloon Street Manchester M60 4EP
Investment Advisers
HSBC Trust Company (UK) Limited PO Box 880 Southampton SO15 1WP
STATEMENT OF TRUSTEES' RESPONSIBILITIES
The trustees (who are also the directors of Brighton Youth Centre for the purposes of company law) are responsible for preparing the Report of the Trustees 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 which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing those financial statements, 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 Charity SORP;
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make judgements and 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 company will continue in business.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to 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 hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by order of the board of trustees on 26[th] January 2023 and signed on its behalf by:
B Glazebrook - Trustee
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INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF BRIGHTON YOUTH CENTRE
Independent examiner's report to the trustees of Brighton Youth Centre ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31st March 2022.
Responsibilities and basis of report
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfied 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 examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.
Independent examiner's statement
Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a registered member of Institute of Chartered Accountants in England and Wales which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
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accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or
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the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or
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the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
M Partridge FCA Institute of Chartered Accountants in England and Wales Chariot House Limited Chartered Accountants 44 Grand Parade Brighton East Sussex BN2 9QA
Date: 26[th] January 2023
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BRIGHTON YOUTH CENTRE
STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31ST MARCH 2022
| Notes INCOME AND ENDOWMENTS FROM Donations and legacies 2 Charitable activities Youth Work Activities Youth Centre Lettings Investment income 3 Other income Total EXPENDITURE ON Raising funds Charitable activities 4 Youth Work Activities Youth Centre Expenditure Total Net gains/(losses) on investments NET INCOME RECONCILIATION OF FUNDS Total funds brought forward TOTAL FUNDS CARRIED FORWARD |
Unrestricted funds £ 126,870 67,067 52,562 20,166 38,437 305,102 3,158 211,958 57,386 272,502 (1,945) 30,655 1,330,291 1,360,946 |
Restricted fund £ - - - - - - - - - - - - - - |
2022 Total funds £ 126,870 67,067 52,562 20,166 38,437 305,102 3,158 211,958 57,386 272,502 (1,945) 30,655 1,330,291 1,360,946 |
2021 Total funds £ 178,723 1,630 23,665 13,372 116,011 |
|---|---|---|---|---|
| 333,401 | ||||
| 3,439 142,036 115,889 |
||||
| 261,364 | ||||
| 12,627 | ||||
| 84,664 1,245,627 |
||||
| 1,330,291 |
The notes form part of these financial statements
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BRIGHTON YOUTH CENTRE (REGISTERED NUMBER: 04541241)
BALANCE SHEET 31ST MARCH 2022
| Notes FIXED ASSETS Tangible assets 10 Investments 11 CURRENT ASSETS Debtors 12 Cash at bank CREDITORS Amounts falling due within one year 13 NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIABILITIES NET ASSETS FUNDS 14 Unrestricted funds TOTAL FUNDS |
Unrestricted funds £ 976,744 205,320 1,182,064 13,715 179,239 192,954 (14,072) 178,882 1,360,946 1,360,946 |
Restricted fund £ - - - - - - - - - - |
2022 Total funds £ 976,744 205,320 1,182,064 13,715 179,239 192,954 (14,072) 178,882 1,360,946 1,360,946 1,360,946 1,360,946 |
2021 Total funds £ 975,375 210,973 1,186,348 4,969 148,960 153,929 (9,986) 143,943 1,330,291 1,330,291 1,330,291 1,330,291 |
|---|---|---|---|---|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2022.
The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2022 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
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(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
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(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
The notes form part of these financial statements
continued...
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BRIGHTON YOUTH CENTRE (REGISTERED NUMBER: 04541241)
BALANCE SHEET - continued 31ST MARCH 2022
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on 26[th] January 2023 and were signed on its behalf by:
B Glazebrook - Trustee
The notes form part of these financial statements
Page 14
BRIGHTON YOUTH CENTRE
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2022
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention, with the exception of investments which are included at market value.
At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future, 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.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Grants and donations are only included in the Statement of Financial Activities when the Charity has an unconditional entitlement to the resources.
All incoming resources are included in the Statement of Financial Activities when the Charity is entitled to the income, the amount can be quantified with reasonable accuracy and the Trustees are virtually certain they will receive the resources.
Investment income is recognised on a receivable basis.
Incoming resources from charitable activities is accounted for when earned.
The value of any voluntary help received is not included in the Accounts but is described in the Trustees Annual Report.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
- Improvements to property Straight line over 10 years - Plant and machinery Straight line over 10 years
The Charity does not have a minimum value for the capitalisation of fixed assets.
Recognition and measurement
Fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses.
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BRIGHTON YOUTH CENTRE
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2022
1. ACCOUNTING POLICIES - continued
Taxation
The Charity is considered to pass the tests set out in Paragraph 1 Schedule 6 Finance Act 2010 and therefore it meets the definition of a charitable company for UK Corporation Tax purposes. Accordingly the Charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Designated funds - these are the funds set aside by the Trustees out of unrestricted general funds for specific future purposes or projects.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
Pension costs and other post-retirement benefits
The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
Operating leases
Rentals payable under operating leases are charged against income on a straight line basis over the period of the lease.
2. DONATIONS AND LEGACIES
| Donations Grants Grants received, included in the above, are as follows: Brighton & Hove CC Big Lottery Sussex Community Foundation Arts Council Onside The National Foundation |
2022 £ 18,955 107,915 |
2021 £ 2,205 176,518 178,723 2021 £ 93,444 46,000 9,992 - 27,082 - 176,518 |
|---|---|---|
| 126,870 2022 £ 65,377 9,516 5,000 13,500 - 14,522 107,915 |
Grants received, included in the above, are as follows:
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Page 16
BRIGHTON YOUTH CENTRE
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2022
| 3. INVESTMENT INCOME Rents received Dividends 4. CHARITABLE ACTIVITIES COSTS Youth Work Activities Youth Centre Expenditure 5. DIRECT COSTS OF CHARITABLE ACTIVITIES Staff costs Rates and water Insurance Light and heat Telephone Postage and stationery Sundries Activity costs Depreciation Building repairs Cleaning Bank charges Computer costs Travel costs Bookkeeping Copier rental CRB checks Independent Examiners' fee Professional fees |
2022 2021 £ £ 17,500 9,400 2,666 3,972 20,166 13,372 Direct Costs (see note 5) £ 211,958 57,386 269,344 2022 2021 £ £ 184,466 187,466 2,792 578 - 14,393 5,628 16,539 955 1,382 1,996 - 3,929 1,512 35,754 4,098 291 857 12,268 4,035 3,713 - 448 - 242 302 11 - 2,352 2,746 589 744 12 - 1,596 1,560 12,302 21,713 269,344 257,925 |
|---|---|
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BRIGHTON YOUTH CENTRE
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2022
6. NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
| 2022 | 2021 | |
|---|---|---|
| £ | £ | |
| Depreciation - owned assets | 290 | 857 |
| Independent Examiner's fee | 1,596 | 1,560 |
7. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31st March 2022 nor for the year ended 31st March 2021.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31st March 2022 nor for the year ended 31st March 2021.
8. STAFF COSTS
| STAFF COSTS | ||
|---|---|---|
| Wages and salaries Social security costs Other pension costs |
2022 £ 173,710 8,031 2,725 184,466 |
2021 £ 175,043 9,505 2,918 |
| 187,466 |
The average monthly number of employees during the year was as follows:
| Youth centre employees | 2022 14 |
2021 13 |
|---|---|---|
No employees received emoluments in excess of £60,000.
The number of employees on a full time equivalent basis was 6.5 (2021: 6.5).
Key Management Personnel remuneration amounted to £41,809 (2021 £41,817)
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Page 18
BRIGHTON YOUTH CENTRE
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2022
| 9. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted funds £ INCOME AND ENDOWMENTS FROM Donations and legacies 178,723 Charitable activities Youth Work Activities 1,630 Youth Centre Lettings 23,665 Investment income 13,372 Other income 116,011 Total 333,401 EXPENDITURE ON Raising funds 3,439 Charitable activities Youth Work Activities 142,036 Youth Centre Expenditure 115,889 Total 261,364 Net gains on investments 12,627 NET INCOME 84,664 RECONCILIATION OF FUNDS Total funds brought forward 1,245,627 TOTAL FUNDS CARRIED FORWARD 1,330,291 |
Restricted fund £ - - - - - - - - - - - - - - |
Total funds £ 178,723 1,630 23,665 13,372 116,011 |
|---|---|---|
| 333,401 | ||
| 3,439 142,036 115,889 |
||
| 261,364 | ||
| 12,627 | ||
| 84,664 1,245,627 |
||
| 1,330,291 |
continued...
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BRIGHTON YOUTH CENTRE
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2022
10. TANGIBLE FIXED ASSETS
| Improvements Freehold to property property £ £ COST At 1st April 2021 975,000 197,272 Additions - - Disposals - - At 31st March 2022 975,000 197,272 DEPRECIATION At 1st April 2021 - 197,272 Charge for year - - Eliminated on disposal - - At 31st March 2022 - 197,272 NET BOOK VALUE At 31st March 2022 975,000 - At 31st March 2021 975,000 - 11. FIXED ASSET INVESTMENTS Value at 1 April 2021 Additions Disposal proceeds (Loss)/Gain on disposal Value at 31 March 2022 Historical Cost Investments are £753 within the United Kingdom and £204,567 overseas. |
Plant and machinery Totals £ £ 15,378 1,187,650 1,659 1,659 (14,144) (14,144) 2,893 1,175,165 15,003 212,275 290 290 (14,144) (14,144) 1,149 198,421 1,744 976,744 375 975,375 2022 2021 £ £ 210,973 210,973 79,999 214,533 (83,707) (248,952) (1,945) 12,627 205,320 210,973 206,955 209,874 |
|---|---|
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BRIGHTON YOUTH CENTRE
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2022
| 12. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Trade debtors Other debtors 13. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Trade creditors Social security and other taxes Other creditors Accrued expenses 14. MOVEMENT IN FUNDS At 1/4/21 £ Unrestricted funds General fund 1,330,291 TOTAL FUNDS 1,330,291 Net movement in funds, included in the above are as follows: Incoming Resources resources expended £ £ Unrestricted funds General fund 305,102 (272,502) TOTAL FUNDS 305,102 (272,502) |
12. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Trade debtors Other debtors 13. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Trade creditors Social security and other taxes Other creditors Accrued expenses 14. MOVEMENT IN FUNDS At 1/4/21 £ Unrestricted funds General fund 1,330,291 TOTAL FUNDS 1,330,291 Net movement in funds, included in the above are as follows: Incoming Resources resources expended £ £ Unrestricted funds General fund 305,102 (272,502) TOTAL FUNDS 305,102 (272,502) |
12. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Trade debtors Other debtors 13. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Trade creditors Social security and other taxes Other creditors Accrued expenses 14. MOVEMENT IN FUNDS At 1/4/21 £ Unrestricted funds General fund 1,330,291 TOTAL FUNDS 1,330,291 Net movement in funds, included in the above are as follows: Incoming Resources resources expended £ £ Unrestricted funds General fund 305,102 (272,502) TOTAL FUNDS 305,102 (272,502) |
2022 £ 7,459 6,256 13,715 2022 £ 5,700 2,551 582 5,239 14,072 Net movement in funds £ 30,655 30,655 |
2021 £ 1,527 3,442 4,969 2021 £ 180 6,535 550 2,721 9,986 At 31/3/22 £ 1,360,946 1,360,946 Movement in funds £ 30,655 30,655 |
|
|---|---|---|---|---|---|
| Resources expended £ (272,502) (272,502) |
Gains and losses £ (1,945) (1,945) |
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Page 21
BRIGHTON YOUTH CENTRE
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2022
14. MOVEMENT IN FUNDS - continued
Comparatives for movement in funds
| Unrestricted funds General fund TOTAL FUNDS Comparative net movement in funds, included in the Unrestricted funds General fund TOTAL FUNDS |
At 1/4/20 £ 1,245,627 1,245,627 above are as follows: Incoming Resources resources expended £ £ 333,401 (261,364) 333,401 (261,364) |
Net movement in funds £ 84,664 84,664 Gains and losses £ 12,627 12,627 |
At 31/3/21 £ 1,330,291 1,330,291 Movement in funds £ 84,664 84,664 |
|
|---|---|---|---|---|
15. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31st March 2022.
Page 22