ST ANDREW'S CLUB IA Company Limitgd by Guarantee) REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2021 Registered Company No. 04900308 Reglstered Charity No. 1103322 ST ANDREW'S CLUB CONTENTS Page Referenc& and adminislrallve details Mission sl8tem8nl and Chairfs report Report of the Trustees 8-12 Independent audilofs reFK)rt 13-15 Slalem6nt of financial actlvilies 16 Balance sheet Stat&m8nl of cash flows 18 Notès lo the financial slalomenls 19-32 ST ANDREW'S CLUB REFERENCE AND ADMINISTRATIVE DETAILS Presldent The Rl Hon the Lord Slralhttlyde CH PC Vlce Presldents Chrfstabel Dimmock VIGky Fox Ray Mlngay CMG P818r Scotl Th8 Very Reverend Dr David Hoyle MBE John P8ltHer, 4th Earl of Selborne KBE DL FRS- deGea5ed 12102121 Williatn Palmer, 5kn Ead of Selbome Barry Walsh Fr Slawomir Wilo Trustees James Bardo1ph Elizabeth Cufy Colin Hammond Elizabeth Hilch¢ock Stephen Oxley Janelle Parlgh John Rhcdes Grazyna Richrnond Anthony Scott Christopher Sweeney 'Iliam Underhill Gregory Watson Chair Depuly Chair Treasurer Advisers Bill Andrewes The Lord Brooke of sutto￿ Mandeville CH PC Llonel Hoare K8y Management Annelle Fettes- CEO Sarah Nicholls- Youth Club Manager Chgrlty number 7103322 Company nurnber 04900308 Prin¢lpal offlce Alec Wttard House 12 Old Pye st￿et London SINIP 2DG Telephtsne.. 020 7222 6481 Em8il.. Info stsndrewsclub.com Web51te.' www.standrewsclub.corn Bankers Barclays Bank PLC Weslminster Branch 2 Viclorla Slreel, London SW1H OND Solicltors Slaughter and May On8 Bunhill Row, London EC1Y 8YY Statutory Audltor M Wilkes FCA Azels Audit Servicas 2nd Floor, Regis HoL55e 45 King William Slieet London EC4R 9AN ST ANDREW'S CLUB MISSION STATEMENT AND CHAIR'S REPORT MISSION STATEMENT St And￿W'S Club enriche5 young lives by providing yOL4ng peop18 of dwerse backgrounds. from fwe lo adulthood, with a safe. inspiring envlronmenl and an engaging piogramma of activities designed around the interests and n¢ods of our members. In which to dovelop a sen$8 of belonglng, confidence, respect and purpose lo help fulfil Iheir potential. OVERVIEW OF YEAR The Club's M8mbershlp and Programmes The Club is open lo all, with memb6r8 paying Dnly 8 very mode51 subscription for the Club's own wide-ranging, full programtng ol activitles, whlch, followÈng the National Youth Agency INYAI guidelines. was open to our mernbers In one form OT another from 7 September 2020 - 20 August 2021 seven days a week.. Senior Club Monday - Frlday evenings., Junior Club on Monday and W8dnesday evonings-, 4 football teams fièlded on Salurdays and Sundays. In addilion. we hosted and programmes dufillg school holidays through the day aRd into the evenings. ovld-19 responsè to NYA guldèllnes From 7 September 2020 - NYA A￿ber. Young people were Sn groups of 12 (plus 3 ytrulh workers) in split age groups19-12yrs & 13yr8+1 to allow us lo service as rnany young people as possible. From S November 2020 - Lockdown 2.0 - NYA Red. Thè Club closed once again bul we provided severa Invitalion Only sessions for small groups of vulnerable memb6rs, who werg able to take horne packs lo prepar& for th6 Virtual Activity #VirtualAndrew's and Onfjne Wtsrkshop8, including Cookery, Photography and Art. From 7 Décember- Tier8 3 and 4- NYA Amber and from 6 January 2021 Lockdown 3,0- NYA Rad. We we still able IL) remain open and welcomed Invitatlon Only sessions for small gioups of vulneTable memb6rs for both Juniof and Senior Clubs lo allow some rnuch-needed festtve fun, whilst cffllinuing lo dovelop our #VirtualAndrew's seNices. We were able lo Èncourage metnbers to maintain active lifesty￿$ through workout videos hosted by Senior Youth Worker and Westrninster Active Coach Award VVinnEf 2019, Tom Harper,. football Irainlng oxgrcises. tIP5 8nd drills wllh U10 Football Coach. Davld and his son. During this lime, th6 team CDEilinuod check in phone calls to mernbers offering support. The Yo¢Jth Wofker team also continued lo put together food. hampers, 8clivily and care packs foF members and families. with additional Ina￿la1 supwrt made possible by an Emefgoncy Winter Grant Fund from We51min3ler Cily Council, which w0v￿ed much needed help lor yome local haFd-pressed families. Thes8 included acti￿tY b￿kletS designed specifically for the tnembers, 8g8 bracket Junior Club, destgned by Youth Worker, Stephanie and the Senioi Club designed by Youth Worker, Amina. From 12 April 2021 NYA - Amb8r. 'Bubble' sizes were no longer limited in size. Th& Club became 'Covid- responsible. From 17 May 2021 NYA- Yellow. There werè llo limits on numbers for Indoors or Outdoor yovth 5essioTIS. P8rtiarlar suc￿sS98 include.. Devolopment ofyouth leadership and career pathways.. QLJalifi¢at4'0n in J8nuary 2021 in Level 1 Yoltlh Work by three Senior members as part of the Club's Youth Development Piogrammè.. William. 17 Mollie, 16 and Indle, 16. Thls identifies metnb8rs 154 to help as volunteers one evenirKJ each week lo develop their praetlcal ski115 progressing to paid youth workers. Guided by our senior youth worke15. they can progress to paid junior staff through lo lulktime youth worker. 75% of youth workers were once members. The youth programtne empowèrs tnembers.. thèy feel motlvaled in applying forlob5.' rllore confident lo lake up a position of responsibilily as well 85 developing thelr understanding of the wodd of work. The Club has trained over 100 full time and part liine Youth Wwkers in the last 20 years and has a small bursary scherne lo help those mosl in need with costs relating to further edvGation. Thanks lo lundillg for the Youth Development ProgrammE froTll Young Westminster Foundation. City of WestminsleT Ch&rllablg Trust and the Landsec Cotnmunity Fund. Managed by the London Community Foundalion Two of the threa Senior met4ber8 hav& been worklng as paid part tlmg Junior Youth Worker5 since January 2021. Qualification in March 2021 In Level 2 Youth Work by Youth WwkEI Amina, 20. ST ANDREW'S CLUB MISSION STATEMENT AND CHAIR'S REPORT Th8 Club's Membershlp and Programmes Icontlnuedl Qualification in July 2021 in Levo11 CErtificate in M8ntoring a young person by Youth Worker Stacey, She was also present8d with the Club Staff Recognilion Awai(J lor commiltn8nl and prolessionali5m. OU￿￿8rd-boUnd residential 17-20 August 2021 lor the Youth Development Team and staff al Call of the Wld, centre in Wales. It was a fantast￿ opportunity for the team lo experience new and fun chaSleY5g¢s arKI spend lime learning and bonding. The team worked together lo complete several physically demanding challenges including caving, rock cliinbing. gorge walking and kayaking. The residential hèlped the team lo work togeiher lo overcome difficult challenge5. There was a r6al emphasis on encouraging one another and impr(>ving communication skills together. The team spent each evening round the fire, l¢ainlng more about one another and sp6nl one evening discussing ways the team can improve moving forward to offer the best possible experience for our members. Thanks lo funding from Ihe Peabody Communlty Fund, managed by th& London Community Foundation Our partneiship with the charfty Snow-camp continue5 to flourish. Through Snow-camp's unique combination of snow-sports and life-skills, Club members who lake part grow in conf dence and self-esleem, develop as individuals, and m8ke positive choices for their lives, particularly lowaid5 careers in th8 snow-sport industry. In August 2020 six St Arndre￿8 Club tnembers aged 16+ totsk part in the First Tracks piogramtnE, the beglnning Df the year long programme which selects the be81 from pach slag8'. Graduate programme spending 6 wèekends In O¢tobEr- December 2021 developing snow-gports skllls with qualified instrLJetors al Hern81 Snow Centr6. One ol those progressed to the 8-day Excel programme which will tun Irorll Feb-April 2022 including wéek in a ski resort, Dgv81opment of Practlcal Life SkillB at the Club In lin@ with an organisatlonal priority, from September 2020 a daily drop-in Homework Club was established lo help Support any members with learning IDS5 they are &xperiencing due to challenges from Covid, we w8r6 delighled to receiv8 additional funding from Westminsler City Council and the Victoria BID, B8twÈen September to December 202J, we were a￿e tts resume face to face sessions of Cookery for sm811 groups. wlhin National Youth Agency guidance. During Ihls time, our Gookery Teachef was ungble lo Iravel to delwoi the sessions in person, so we made the decision lo dellver her once weekly session on a Wednesday lor approx. 1 hr for 15 young people by livo video on a projector in th8 Club, wlth youth work staff SL¢PPOrting the young people. During Ihe Lockdown 3.0 fiom January 8 March 2021 we continued with live onlille cookery sessions, with Youth Workers delivering ingredi8nts packs lo members. The 1hr sessions were delivered vla Zoom with 10-15 young people logging on from their respective homes. One Youth Worker logged on to support thè young people whilst the Cookery Teacher led the $Éssion. Development of physical ¥ki11s and techniques through sporting programm•s The Club runs 4 football tèams.. U1Qs and U14s a mixed-3ge gir15' team and a men's team, for the Iirst lirne in over 5 years. They train and play matches w8èkly. We introduced a 'Mini Ballers, programme for our younger membeis, aged 5-9 al the end of the Summer term, ar¥1 this is going from slren9lh lo strength since Septemb8r 2021. 'Mini Ballers, aims to improve the IDolballing, as well as So￿al and teamwork skills of our younge81 fnembers. Taking place weekly, il loouses on skills and enjoyment over matches and winn%n9. Last football season, 2020-21 was a difficult for our learns. They had to maintain their disclpline and commitment to the team through a season that was plagued by Covid restrictions Often changi¥vJ, meaning our teams had in18rn&ptions lo scheduled fixtures and training sessions. It is difficult lo run a football leam wilh Ihe5e kind8 01 disruptions, and we praise our players and coaches who have shown great pati6n¢e and dedication lo the football teams 18s1 season. Fortunately, lor Ihe second half of the scheduled se3son Irotn 29 March 2021, Teslrlclions were lifted, and we were able to gel matches back on Iraek for our teams. The Club's boxing for girfs on Mond8y and Wedngsday night5 has been a great development, which Tom Harper. Youth Worker and Boxing Coach has built up from scratch by working wifh on8 of our members who wanted lo incrgase her confiden0& and fitness lev81s but was loo shy to join our main boxing session. She attended the s¢sslons with Tom each week and began bringing famlly and friend8 with her. Since the summer of 2019. the group has grown to around 20 girls whose parents, for sèveral reason5 - partlcularty cult￿rallY may be wary aboLJt letting them att8nd a youth club. The girls Dow not only allend boxing sessions but also engage in other activllies, such as our weekly cookery sessions. Tom's group 18 81so a great example uf female empowerment and cultural integration. things we encourage at Ihe Club. Sports England reports only 18 percenl ol Muslitn women partioipate In regular sport. compared lo 30 percent of the entire UK'S female populstton. Around 80% tsf our girfs. txjxing group is Muslim. Oldér members aged 14-17 attend the Club to us8 our Gym on a dedicated Wednèsday night, Irained by Youth Worker Im8n. They would like to become healthier and build up muscle8; on¢ In particular fv815 he need5 to lose weight, meaning he had resorted lo resl*icting his food inlake. Wle inviled these members to join 5Dme of the cookery sessions and discussed how food is integral to losing w8ight and belng healthy. One of the member8 has continued to participate in our cookery sessions on an on-goin9 ba51s. ST ANDREW'S CLUB MISSION STATEMENT AND CHAIR'S REPORT Th& Club's Membership and Programmes {continuedl Development of expèriences and opportunltl•s through HolSday Prolects and frip¥ Out Th& Club ran Holid3y Projecls for our Junior Club and Senior Club Me[nbe￿ during Èach cif the scho(trl holidays. funded by Young Weslrninsler Foundation, Weslminsler City Councll Holiday Activities Fund. John Lyon's Charity and Sl Giles and Sl George EduCat￿n Charily. We u8ed these sessions, and the longer hours the members are in the Club, lo introduce new and $xciling aetivlties that offer even more opptsrttsnTrlie8 lor informal learning and tehching our membÉrs new skills, different lo otsr normal Club life. For example, Archery, TheatrÉ workshops. 'London Landtnark Treasure Hunts, and water fights. During Holiday Projects, the Club also focuses on offering member8 a variety of off-slte trips, which are a fantastic opportunity for our m¢mbers to le8rn informally by experiencing new surroundlngs, such as by taking a speed boat trip down Ihè Thames, or a trip lo Lorklon Zoo. The trips aim lo put our members in nsw and unusual scenarios wher6 they need lo develop skills such as teamwork and se￿-cOnfidenTr lo succeed, whilst still having fun with their friends, Such trlps included Go Ape, Slubbers Activity Centre 8nd Aqua Park. The8e infom)al and fun trip8 broaden the horizons of many of our tnembers and lift their aspirations. AS part of our contlnulng e¢)mmitment to the education of young people. the Club provid85 and runs workshops and discusslon groups in rèsponse to young people's enqulries We provide a sgfo Spa￿ where our members can learn to feel confident about sh8ring Ihelr opinions, whilst understanding how lo respect difleienl oplnions 8nd produce posllive dialogue. Alfhough more difficult durtng Lockdowns, the Club wn$ 8 weekly Thursday evening discusslon group vAlh our members. Youth Workers bring together a rbumber of key dlscussion topics for our members, Including Starting al Secondary School, Covld Vaccinalions for young peoplè, Black Higlory Month and Ants-8LJllying Week. Focuslng on members. and staff mental health and wellbeirsg Following the Covid pandemK and subsequent Lockdowns, young people's mental health has become more of a priority than ever at the Club. From J￿￿e 2021 Ihe Club has been bolst8ied by the addition lo our team of Lucy, Ihe Club's brilliant n8w mental health Youth Worker, recruited via Westmln81er City Councill MIND across the boroughs of Brent, Wand8WOrth, and Westwinsler. Her role is lo provide an eaily inte¢vention, preventcltive service to children and young people who aeces5 Youth Hubs. This role is cruclal In lackling early or symptom5 of mental he8lth before they unngcossarily escalate into a distsrd8r. Research Shows the importanoe of open access youth work 8nd 80me targèted support. lo help with ment81 hèalth and wellbeing. A Workplace Menlal Health and Wellbaing Policy and Survey was wrillen 8nd approved In May 2021. Work wlth outside agencle5 The Club continues to work dosely with olher agencies regarding indivldual tnembers of concern, both duFing the school holidays but also IhToughoul the tèirr lime. We wotk wilh the Integrated Gangs and Exploitation Unil and the Bossborough Family Hub lo support vulnerable youth people and th8lr families. Having a¢￿$S to our provisions. especially during the holldays, oiften offers respite to families who find unstrLJCtured times difficull lo manage due lo work commilrnents ￿ financial reasons. Several have fiow become regular tnembers of both Senior and Junior Club. Membershlp Breakdown Last year the￿ w8re 533 membeis registered. Dèspite Lockdown and Covid-19 rèslri¢lions, we had 8,549 Individual attendances from Sanior Club, JLtn¢or Club and Gym metnbors. In 2020r21 Senior Club membershlp aged 8-17 (due lo Friday Night Club starting al ayed 81 was 275 {168 male and 109 female). Male metnbership is traditionally higher, pariicularfy because ol our longstanding football programmes and Gym rnembership. We continuè lo introduce and oharnpion actNllies that appeal lo all genders, including female boxing and football, both of which remain strong. Overall membeighip is once a98in lower than pre-covid years, la¥gely due lo th6 reslriclions thi5 placed on our d81ivery and our abilily to open all parts of the Club's facilit16S. Total Senior Club attendances, Including Gym membership of 135 tnembers, for th8 year were.. 7,275 - 1.813 attendances down on last yeEJr. Agaln, we atlribule this lo the restrictions placed on our Servi￿ due lo Covid-19. particularly due lo Lockdown 3.0 and the limited numbers of memb8rs we were allow8d Ici welcorne. Despite this there was a signllcanl increase in new member5 towards the end ol the year as re511ictions were Ilfled. Our Gym attendances were slill greally down on pre-covid yèars, due to the Gym being totally closod for most of November 2020 and then from January to MBrch 2021. ST ANDREW'S CLUB MISSION STATEMENT AND CHAIR'S REPORT Th8 Club's Membèrshlp and Programmes Icont¢nuadl Th8 Junior Club membership lolalled 123 member5, 67 male and 56 female an increa89 of 45 on last yèar. Atlendances were 1,274 - 195 a110ndan￿$ mor8 than last year. Our ￿gu[ar Junior Club hollday provisions, which provlde much needod childcarelrespite lor par8nts, help generate new membershSp. Over 69% of our Junior and SenioT Club members come from Westminster and over 63Q/o live in socla1 housing. W8 piide ourselves on having no defining affiSialions wlth members representing a wide range of religion8, elhnici1188 and backgrounds regularly allendlng the Club. EndoTsernents of ourwork On 17 July 2021 al the Club's Community Walk. we recelved a super 6ndorsement from PC Mai$ie BTemer- Smith 3013AW, Vincent Square Safer Ne￿hbOurhOods Team, Belgravia Police Slation 'Covid-19 has had a Iiugo off6cI on young people's livos. Thmughout the lastye8r, the Club has been a lifvllne for children who due lo Ihe panrlèmFc, have been cut off from their friends and education. Sl Anclrew's Club has offered a h68lthy dislraGlion to these young people who may h8ve fell encour&ged lo bRach the rules and cause 8nti-strcial bchgvlour. We can conlinue our Wort in the community, knowing Ih8t the Club is providing 8clffjvities to young people, often ￿￿VentIng the need for police inleNontion and allowing local young people to exp￿$$ themselves in a supportive 8nvironmenr. On 15 October 2021 the Club was awarded the Gold Quality Mark from London Youth, ils flagship Quality AssuranTr progratnme. The Gold Quality Mark Is a badge of excellence ftsr youth organlsations that are commitled lo continuous improvement Ihrough the involvem8nt tsf young people in Ih&i¥ organisalional development and is recognised by local authorities and funders. The team. led by Youth Club Manager. Sarah Nicholls, worked hard Ihroughoul 2021 to compile Ihe required evid8nce, particulady d¢ff￿Ull IDllowing the unpredictable second Covid-year whén programmes and provision ¢onsl8ntly flexed and changed lo meet changing conditions, requiretnents and neèds. Thg Club is Ihlllled to have the h81-Irkk of the Gold award lo add lo the SiEver and Bronze levelg, and will continue lo mainlain this top ltsvel in all aspects of its youth club provision. As one ol only 14 organisations in London lo have bsan awarded the Gold, Ihe Cltjb is jusliliably proud. Club Bullding Wo are fortunate lo own the freehold of the Club buildlng. This allows to maximlse the use of our Club space when il is not in use for our members through rentals lo other organis8tions, both long term (Westminster Sch(x)I of Performing Arts, WestminsleT Shotokan Kar8le Club, Race Equality Foundation. st￿et Lèague) as well as one ofl bookings. Two regulai hirErs did not come back during Ihe year duè to Covid bul are back frorn September 2021.. St Matthew's School snd Harris Weslminsler Sixth Fomi, The disadvantages of ownlng the freehold are the regular maintenance bllls. This year, ur9ent works Included.. Rèplacement of Security Grill OLÈtside Fire Escape on Sl Ann's LanE and slep brickwork repaired. Inslallalion of a Covid-secure ventllation system in the basement Gym and Sludao. Generously funded by st Giles & Sl George Education Charity. F10015 of Sports Hall, Studio and Theatre scrubbed and sealed. A Trustees, Sub Committee oonlinues considèring pos8ibililies ol maximising income from our freehold building. whilst improvlng our community offer, particularfy now the Club's integrated accommodatlon on the roof has been vacated. Plans include the reimaglnation of the Club building lo provide disabilily access and tts strengthen physical links with Sl Matthew's School next door to provide A deeper sense of connection as we both servé our Ioc81 community. The stronger lies will benefit our children and young people and lamili&s for years lo com¢. We have been prlvileged lo have received pro-bono support from Imlliam Edwards and his team ol aichilecls, as well as a number of building consultants, pulled logelher by Grosvenor Eslales, A p￿-plannIng application w95 8UtHnltted to Westminster City Gouncil, with work conlinuing on f5nalising the offer prior lo applying for full planning. Our piioiity Is to keep thè vital Club provlsion here locally in Westminster in our own premises, whSlst ensuring any development is safeguarding-complianl. ST ANDREW'S CLUB MISSION STATEMENT AND CHAIR'S REPORT The Club'¥ Aqanagem&nt With regular updates to the Trustees, A￿nette Feltes, Chlaf Exeojllve, working closely wSlh Sarah Nicholls, Youth Club Man8ger, continue8 lo lead Ihe Club ensuring incomè largels are mel, expendiluie is rnanaged, govern8n¢e and compliance are maintained to provide a wde-ranging youth provisron for our members in a building which 18 fil for purpose. Through the continued unpre￿dent Thonlhs of Covid-19, the priority has boen on the health and safety of staff, members and hlrer81users ol the building, completing thorough Risk Assessments and implemellling Covid-19 precaution5. The Trustees reviewod the Organisatlonal Strategy in September 2021, prepared by Ann&tte Felles. The vision was endorsed. Enriching young IIv65' 8nd the busines5 plan with KPIS was updated. Fundralslng and Financlal OLEtlook Th& funding cllmal$ remains ttsugh and compelilive, and COV￿-19 has aLtded much uncertainly to the planning of fundraising events, the consistèncy of our venue hire for ren181 income and the long-lerm value of funders. invesl¥nenls. However, due to focu88d efforts from staff and Tmstees, loyally and flexibilily from our many long- teim hirers, And fhanks to the 8xlraordinary generosity of lund8rs old and new we were pl&as6d lo end this difflcull year with approximalely four months, unresti￿ed resenres which is in line with the guidance criteria from tho Charily Commission. I woujd like to thank our loy818nd regula¥ supporters, as well 88 Ihose who are new lo the work ol Ihg Club, for their invaluabl& financial assistance in helplng us raise the nècessary furbd5 to fillan￿ our operating costs. Particular thanks go lo those 511PPOrters who mak8 iegular &nd reliable unrestricted gifts. which contribute lo our financial slabilily and long tem, dependable income. Our annual membership is evidence of the great lleed for the Club in the local area when olheT local youth provision is LFncertain. We arè rtol a commercial organisat￿n and only ask members for a small 50 pence an evening contribution lo encourage a sense of 'ownership' and pride in the Club itself. We are a vital community asset, showing understanding aTrd empathy lo our your>g people, helping members and their familles with a widè range of issues, a8 well as lending out our minibus lo Community groups and local families in need of a respite break. A growing income stream has bè8n developed frotn renting out space at Ihe Club lo hirèrs and enabllng Personal Tiainers lo Irain their ¢I￿ntS In the Gym, 80th were hil hard once again in NovembeT 2020 and from Jahuary-April 2021, bul with diligent risk as5essmenls, Covid-19 mitsgglions, and agreements wlth all hiring parties, we were ble lo open thp premises as often as reslriclions allowed. We continue lo invest in the Gym, ensuiing equiprnent is replaced as nece88ary and me818 the annual safely standards. A 51ruclured income generation plan was developed which conlinLJèS to build on the relationship with many of our key previous funders, as well as developing n8w income streams, induding SUKkPOrt from local businesses and Individuals. incroa8ing the number of regular giv8rs lo provide a valuable and reliable form of income and developing Ihlrd party fundraising evenls lo generate 8ponsorshlp income. We are dellghled Ihal Forslgls LLP, a leading Mayfair law firm and Blue Orchid Hotel Group, part ol Global Hospitality Setvice8, continue to support the Club as their chawily partner. We continue to femind supporters ol the importance lo the Club's long-lerm $U8lainability r>f giving a glft In their will. Our supporter communications continue lo include The chron￿￿￿ three limes a y¢8r, an e-new￿ette[ six limes a year and règu19r social medi8 aclivily. SupporteF communications preference5 ale adhered to vi8 our cloud-based database, whlch also helps us maximise donor support and continuity. We are plEa5ed that friends of Ihg Club have crested the John Scott Fund, an indapendenl fund w￿h a particul8r mission to piovide a degree of long-term financial security to the Club. The lund is a segregated account held wilhin Ihe Master Charilabl? Trust of Messrs Hc>are Trvslees (part of Hoare'5 Bank). Supporiers Can subscribe lo help prepare lor the Club's long-lerm suslainabllty, The ullim81¢ intention 15 to grow this fund to also generate incorne from Ih$ preserved £apit811o enhance the Club's core activities and faoili1188. The Club registers annually with the Fundra15ing Regulator and AnT)etle Fetles Is a member of the Institute of Fundraising and holds a Olplowt8 Fundraising. ST ANDREW'S CLUB MISSION STATEMENT AND CHAIR'S REPORT Key events during 2020121 By taking part in Ihe annual Blg Give Christmas Challengo in Dec8mbor 2020 we weie able to Experience of a liletsme.. youth residentiiil. Twenty-four donors had Ihelr donation$ matched by the generous pledges from the Gledswo(xl Charitable Trust. The Childhood Trust, an individual donor, and an additional donation made by Ihe Guyll-Leng Charitable TtU51, raising a gTand 10181 of £15.645, Including Gift Aid. Due to Covid reslriclions thls project couldn'l happen untll October 2021, when 35 young people aged 9-14 went on a fEve-day residential at London Youth's Hindleap Warren. With Fnany from homes on lighl family budgets this Iransformalwe outward- bound trip may not otherwiso have been affordable. Oulcomes.. improved conlidence, resilience and relalionshlp sk1115, plus great physicallmental health. Presldent's Rgceptlon- 18 March 2021. Due lo Covid-19 restrictions. the Club's annual Pr￿Ident'S Reception was held onlino via Zoom. Ther8 was a fantastic response lo our first- and hopèfully last- virtual P￿sident'S Reception. with over 70 peopl6 in attendance. Lwd Strathclyde. the Club's President praised the work ol the Club., "If do go lo StAndrew's Club, you will find 8n exlraonlinafily happy alrnosphe￿, which is w&leoming lo all the young peop18 who beconie monjbers ollha Club. Throughout tljls currenlpandomlc, Sl Andtsw's Club has shown 8 leadetshFp like no olherand confvnues lo be inclusive lo as many children andyoufftg people as PQSbibl&." By IAking part in the Champions for Chlldren Big Giv• Challenge in June 2021 we were able lo raise valuable unresliicled fund8. Forty-one donors had their donations matched by a generous pledge from Forsters Charit8ble Trust and The Childhood Trust, raising a grand total of £22,832, including Gift Aid. This project was vital to help us support (>ur membgf5, Iheir families, and our community by conlÈnuing lo deliver our provision ag8in5t the uncertainties of Cowid-19 and the TunnitYJ costs of the Club. Club Communtty Walk- Saturday 17 July. The day was a fantastic opportunity lo reunile the community after a difficult 18 rnonths, with around 65 people joining in. Familie5. friends land dogs) embarked on A 10k walk. or run, starting, and finishing al the Club, wh8ra Depthy Manager Adrian was fifed up the BBQ. Followlng the devaslaling diagnosis of osteosarcoma, a very rare cancer affecting around 30 children each year in Ihe UK, for one of the Club's wonderful, lofig-51anding members. Tylgr- the Club chose lo dedicate the day lo Tyler and hi5 family. All lundrRisillg effort5 were redirectèd to Tylerfs gofvndme page, whlch ￿11 offset the financial impact of Tyler's treatment 2nd the add-olls that come with it. Golng con¢•rn and CovÈd-19 The Trustees have also ¢onsldered the Itnpact of the COV￿-19 pandemic on the fviure viabi1ily of the charity. Since the end of March 2020. the chaiily's activities have for a secDnd-year running been curtailed with our face- lo-face youth provision, reduTrd and delivèred virtually when necessary. dunng Lockdown periods. However, to respond lo the continued ne6d from our rnewbErs. ￿exIbIlity from stsff lo delfver differ8ntly and adapt has been exeeplional and support from funders has been strong. Consequently, the Trustee5 have a rèasonable 6xpeclalion that the charity will have Sufficient funds lo wntinue lo meèt ils liabilities 8S they fall due for the forg8eeak￿8 futuro and therefore have prepared Ihe financial Statements on a going concein basis. The Club has once again dona extraordinary work this year in facing the exceptional challenges of the Covid-19 pandemic. The achievements and individual iniliatlves in this report show what a vital resource Sl Andrew's is in such a difficult litne for many local families l arn grateful to all our 5UPPOrters, and lortunale lo have such a 81rong and commilled Trustee board. All of us feel privileged to be involved with such an amazing management, staff and volunteer 18am. They are the people who make St Andr8w'% such a gr901 youth Club, enriching young lives. for all Its members and our who18 community, Chair Elizabéth Cuffy Dale.. 31 January 2022 ST ANDREW'S CLUB REPORT OF THE TRUSTEES Th8 TTuslees p￿sent their report and financial statements for the year ended 31 August 2021. The Trustees have adopted the provisions of the Statement of Recowmended Praciiee ISORPI 'Aecounling and Reporting by Ch8rilies' IFRS 102) in prepafing th6 annual report and financial slat&manls of charttablo Company. The financial st8lemenls comply wilh Charities Act 2011, the Companlo8 Act 2006, the Memorandum and Articles of Association, And Accounting and Reporting by Char(lies.' Slalemenl of Recommended Practi￿ applicable lo ch8rilies preparing their accounts in accordance wilh the Financial Reporting Standard applicable in the UK and Rtrpublic of Ireland IFRS 1021 publlshed on 16 July 2017, as amended by Bulletin 1, Objectives and activitles Histo The Club was founded in Novèmber 1868 Market Slreel, Soho to proV￿e hostel accommodation for young men who had coms lo London In search of &mpk)yrn&nl. The Club's premises were de81ioyed during th& Blitz, and after the war, the Club r81sed fresh funds and moved to premises in Great Peter Stie81, In September 1984, fcTrllowing expansion, the Duke of Edlnburgh opened the Club's eurrenl purpose-built prémises in Old Pye Street in which the Club holds tho Ireehold interest. Ob ecl The objects, a8 sel out In the Club's Mémorandum tsf A5sooialion. are lo prornote the mental, physical and spiritual well-being of young people resident or working in the City of Weslminsler, and the nelghbour¢ng dislricl by the provision of a social, educational and sports Club. The Club provides an evening Club. external residential opportunlt4es and regulgT weekend sportlng activilies. The Club encourages young people from all backgrounds lo participate in slruclured prograrnme8 in an environmènt that engenders personal responsibility. 8ell-respect and respect for olhoF8. Achlevem&nts and Perfomiance The Club'5 8clivilies. achievem8nls and performance for the year ended 31 August 2021 are set out in Ihe Chaif s Report. Flnanclal review The Club15 not endowed financially and has 10 8nnually raise fi￿anCe Irom exlemal sOur￿S lo fund ils general operating wnning costs lo rem8in open and lo b@ staffed. The fin8ncl81 year lo 31 August 2021 has proved successful for (he Club. It has raised significant funds from ils very supportive sponsors and donois but il also controlled expenditure. The result was Ilial the Club had net assets 01 £501,028 as 8t 31 August 2021 of which £189,092 were tangiblè fixed assets. This was a good perforMa￿e against Ihe backdrop ol a challgnging fundraising environment 8nd the effects of Covid-19. The surplus for the year of £S7,679 Teflects. lo a greater extent. Ihe incredible support of our funders and donors as well as reduced expenditure du8 to months of Lockdown and reduced number ol programmes al the Club. This surplus has helped to grow our gener81 reserves lo approximately 4 months, running costs. Wo were pleased once again not to have had lo furlough any staff, All part-time youth workers were given the opportunity lo work during the Covid-19 Lockdown months, ellher pr8paring or deliverkng content lor'VirtualAndr6w'8' or undertaking relevant 8-tiaining. The trallsa¢lions and financial position ol Ihts Charity are set on pages 16 and 17 of the financial slalernents. The aclivilio$ of the Club in delivering its ch8ritable objectives are detailed in th¢ Chair's report. Somo details on incom8 8nd expenditure and reserwes pollcy are 801 out below.. 1. Income: The Club's lolal income for the y8ar was £541,516 which was an increase from £534,404 achleved in 201912Q. This figuie inoluded lal £498,891 {2019120.. £491,678) receivèd from numerous charitable Iru5t5, other granl givlng charities and indNidu81s. Note 2 Ilsls those donors (other than those that have requesled lo remain anonymous} who have given tnore than £3,000 during the year. 202￿21 saw a renewal ol funding from some key supptrrters, lo whom we are exli8mety grateful., Ibl £29,45912019120'. £32,762) rac8lved from charitable aclNities during the year and Icl £13,186 12019120.. £9,964) from other Sources induding fundraising events, rental, and trading activities. ST ANDREW'S CLUB REPORT OF THE TRUSTEES Financlal review {continuedl 2. Expenditur6'. Expenditure increased lo £486,109 (2019120.. £448,509). Tha £37.600 increase wa8 Malnly due lo tnore irregular staffing and running cosls due to more months ol Lockdowr¥ and reduced numbers of programmè8 at the Club than pre-covid, whllst delivering youth &ngagernent virtually where possible. The Managemènt Commllle8 continues lo review expenditur8 and to make efficiency savings where p0555ble blrt in a rn8nner that do&s not reduce the level ol activities that the Club provides for Ils membef8. A St Andrews Glub Flnancial Process and Controls Poticy wa8 wrsllen and approved In Maich 2021. 3. Inveslmenl policy.. AS with previous years, the Club has adopted 8 IDW-risk inveslmenl approaoh and holds the maiority of ils reserv85 on dep0811, albeit prevailing interest rates are and remaln low. 4. Fundraising.. A bi-monthly sU￿MMIttee of the Management CommStlee conlinues to monitor how the Club raises fund8. Reserv88 pollcy At 31 August 2021 the Glub had Total Rese¥ves of £5D1,026 {2020'. £443,347) made up of UnTeslricted Funds of £402,64112020.. £347,896) and Restricted Fijnds 01 £98,38512Q20.' £95,451). The Unrestr￿ted Reserves of £402,641 rèp¥esents Designated Reserves of £239,092 (2020.. £233,158) and General Res8tvés 01 £163.54912020'. £114,738). The Designated Reserves compri$8 £189,092 01 a FL%ed Asset Reserve and £50,000 as a Glub Refurbi8htnent reserve. The Gengial Reserves as 81 31 August 2021 amounled lo £163,549 {2020.. £114,738). It remains Ihe Management Commiitee's k>ng held objecllve to ensure thi5 balance is sueh that the Club has 8ufficiEnt cash re52Nes ID operate for an acceptable period in adverse circumstances. The Club airng to hold unrestrKted free reseNes equnjalent to al least 3-6 months OPErating expenditure which is approximatèly £120,000 £240,000, in addition lo the Club Refuiblshmenl re8etve. Wlh General Reserves rEow represgnling jusl undèr 4 months. runniTrJ costs. we have been successful in 2020r21 in rebuilding the Genèral Reserves. The £98,385 of r6Stricted Fund5 heid by thé Club are lo be spent in accordance wlh tha wishes of the dtsnorlsl. allhougtt nearly two thirds of the reSIT￿ted Funds are pledged towards youth worker salary and actiwty programme costs. Plans for future p8rtods The Club continues lo plan to run a number of activities in the year ahead. planning lor viriu81, as well as physical engagements, lo build on the success of this year. In lemis of the Club building maintenance there are plans to replace the original Club boiler, filled in 1984 and a secbon of pori5hed roof and gullering above the Sports Hall to en8ure the building Is watertight. Improvements to improve the building's security features include inslalllng laminated security gl8ss on the giound floor windows and installstion ol a Mel PDlice approved door lo awess a newly ￿eated 'sale room. in Ihg downstairs Studlo, both lo be generously funded by The Rtsse Foundallon. The Club continue8 lo work to ils ed Organis91ion priorities of,, Membership analysis.. Increase of numbers in Junior Club IncTe85e ol nurnb8rs In Senior Club OutrBaoh- engagFng hard lo r88ch yc*ung peoplE. Securing speciallsèd help alld support lo facilitate Mental Health support. Youth Workers including youlh development programme.. Appraisal and rewgnition syslern Staff development and training Programmesl achievetnenls.. Engagement with schools Engagemenl with excluded young people ST ANDREW'S CLUB REPORT OF THE TRUSTEES Plans fpr futLEfe periods Icontlnuedl Engagement with technology.. Th8 Club Is In a cornpetitive environment and rnust vse fechnology to hèlp us market ourselves more. In October 2021. th8 Glub released its first tsdilion of the STAC, an online magazine written by members for mèmbers, which includes articles on the Clubs history. reports on Club life, and intervpws with tnembers and Youth Workers. The hope for this E-zine is lo increase mornber engagement in the Club's onlinè piesence and social media spaces The Club as an antidote lo Ihs intense and possible Isolating woild of technology Engagement wilh Parents and the Community. Evalu8tlon of our Wotk.. More data in the Mana9ement Committee reports More member involvemenl with deslgn and evE*Iu81ion of programmes Tfack th8 long-term Impacl by follow-up with fomer Club rnembersl Alumni Introduce Theory ol Change evaluation system Maintain thè Loadon Youth Quality Mark, Gold Award, whlch was achieved on 15 Ocltsber 2021. Bulldingl Prewises, securily, maintenance and development, Roof development plans End the reimagination of the Club building to provide disability aC￿sS and lo strengthen physical links wlh Sl Matthew's School nexl door lo provide a deeper sense of connecliorE a8 we both 5etve our local community. The stronger ties will benefit our child¥en End young people arid families for years lo comè. On an ongoing basis. work continues lo explore maximising tho return from the building lo secure the Club's future, including lettings lo loeal businesses. schods and individuals. Work conlinues on Exploring the pos5ibilily of letting oul Ihe redundant lormèr residential flat on the roof as addillonal Club space, until bigger plans are finalised. A structured incorne gener8tion plan for 2021-22 has been developed which continues the relationship with many of our key previous funders. as well As developing new income streams, including support from local businesse5 and individu21s, with both lifetime gifts and gifts in a will, increasing the number ol regular giveis lo provide a valuable and reliab￿ form of income. and developing our own. And Ihird-pariy ftFndrai8ing ev8nl$ lo generate Income. structure, govemance and manayement Constitutlon The Club is a company limited by uuaranlee. regi$lered number 04900308. having charllable 8lalus, charity number 1103322. The Club Is governed by ils Memorandum and Articlès of AssocSalion and has tak8n into account the provisions of the Charities Act 2011. The Club is headed by the Presldgnl and has five Vice Presidènls. Our condolences lo th8 family ol former Vice President ol the Club.. John Paltner, 4th Earl of Selbome KBE DL FRS, who passed away on 12 February 2021. We are grateful that his role has been succeeded by hfs son, Williarn Palm&r, 5th EaTI ol Selborne, who mainlair)s continuity of matvellous involvèm8nl in Sl AndreWs Club by Ihe Seaborne family, since the Club's Sarliesl beginning8. Othe¥ new Vice Presldenls are Vi¢ky Fox. CEO ol the Supreme Court of the United lQngdoM; The Very Reverend Dr David Hoyle MBE, Dean Cpf Wesltninsler and Fr Slawomi¥ Wilofi, Administr8tor of Westmlnsler Cathedral The rnanagemenl of the aff8irs of the Club is vested in 8 Management Commilteè. EaGh MeM￿r of the Managernenl Comm1tt8e is also a Truslee of the Club and is 8 director for tho purposes of the Comp8nS8s Act 2006. 10 ST ANDREW'S CLUB REPORT OF THE TRUSTEES Structure. governance and management l¢ontin¢Jedl Trustees The Trustees who served during the year and to date were= James Bardolph Elizabeth Cuffy Colin Hamrnond- appointed 11 February 2021 Elizabeth Hitchcock Steven Oxley Jan8tt8 Parish John Rhodes- resignèd 25 January 2021 Grazyna Richmond Anthony Scott Christoph8r Sweeney Iliam Underhill Gregory Walson The Club's Artlcles of Association require that Ihé number of rnembers ol th8 Management Committee musl not be less than 3 nor more than 12. Nol rnor8 than 10 members may be invited lo serve by the Management Commillèe and two members by other organisallons. On 29 March 2021 all Trustees voted In agreem8nt of a Chang& r)f Trustees. T8rms by special rgsolution.. to s8rve a three-year term, which can be extended as many limes as a Trustee wishès, instead ol half the Commillee retiring each AGM and being re-elected, On average there would be around a third of the Commillee up for reappointment 81 each AGM. Th8 special resolution was filed and accepteil by Companies House on 10 April 2021. The MaNagernent Committeo met bi-monlhty throughout Ihe year. Each Trustse Is regularty Invlted lo id8nlify prospective candidate members ol the Management Committee. Pollcies and proTrdufes are in place for the induction and training of Truste88 and 8 Trustee Handbook w8S. writlen and approved in July 2021. The Club employs a full-lime Chief Executive, Youth Club Manager, Deputy Club Manager, Digital Lead Youth Wotker. Office Manager. Iwo Fundiaising Officers, 85 well as 16 part-time paid youth workers, supported.by tMor8 than 20 volunleors. A Tralning & Development Policy lor slaff was writt8n and approved in May 2021. PubSic benefit The Trustees Confirm that they have referred to the guidance contained in Ihe Charity Commission'5 general guidancè on public benefit when reviawng the Club's aims and objectives and in planning future aclivilie5. Risk management The Trustees recognise their re8pon81bllities with regard lo risk manag8menl and lo thi8 end have endeavoured lo ensure that Ihe Club has adequale procèdures and strategies that can monitor, eliminate or miligale the risks fa￿d. Thè Trustees have assessed tho significanc8 arEd likelihood ol the risks lo which Ihe Club tnight be exposed, In part￿ular those related lo the operations and financial management of the Club. and they are satisfied that the Club has appropriale systems of control whlch mitigate 8xposure lo the key rfsks that il laces. ST ANDREW'S CLUB REPORT OF THE TRUSTEES Trustees, responslbilit18¥ in relatlon to the flnanclal ststsments The Tru5tee5 Iwho are also directors of Sl Andrevls Club for the purp08e$ of ￿MpanY lawl are iesponsible for preparing the Trustees, Report and the financial sl8tefflenls in a¢¢ordance wllh applicable 18w and United Kingdom Accounting Standards (United Kingdom G8nerally Accepted Accounting Practice). Company law requires the Trustees to prepare f￿nanCIal stslements for each financial year, whlch give a true and fair view of the slate of affairs of tho charitable company and ol the incoming resources and applicalion of resources, including the income and expenditur8, of the charitable ccsmpany for the year. In preparing these linancisj 8talemenls, the Trustees are required to.. select suilable accolrnling pollcies and Ihen apply them cohsislenlly., observe the methods and principles in the Charities SORP 2018 IFRS 1021., make judgements and estimates that 8r6 re850nable and Pr￿lent., slate whether applicable UK Accounting Standards have been followed. subject to any rnaterial departures disclosed and explained In the financial slatemenls., prepare the aocounls on the going concern basis un18ss il is inappropriate to presume that the tharilable company will continue in oporalion. The Trustees arts respDnslbl8 for keeping adequate accounting records that disclose wllh reasonable giLur&cy at any lime the financial position of the charitable company and ei)able them lo ensure that the financi81 slalemenls ¢orllply with the Companies Act 2006. They are also r65ponsible for safeguarding the assets of thè charitable cornpany and hènce for taking rtsasonabk steps lor the prav8nlion and dete￿lon of fraud and other irregularilie5. This report has been prepared in accord8nce with the Statement of R8commended Practice. Accx)unling at)d RÈporling by Ch81ilies' and in accordan¢o w¢lh the spécial piovisions of Part 15 01 the Cornpani6g Act 20C relating lo smkller entities. Slgned on behèlf of the TrLJSt8es.' Chair Elizabeth Cuffy Dale.. 31 Ja￿LIary 2022 Treasurer Gregory Watson Dale= 31 January 2022 12 ST ANDREW'S CLUB INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS Opln10n We havE audited the financial statèments of Sl Andrews Club {Ihe 'charilable company,) for the year ended 31 Augus1202I which comprise the Slatemenl of Financial Acliv5ts8s, Balance Sheet and notes to Ihe financlal slal8merEts, induding significant accounting policies, The financial reporting framewoik that has been applied in their preparation is applicable law and Unvted Kingdom Accounting Stsndards, including Fin8neAAI Reporting Standard 102 The Flnancial Reporting Standard applicable in Ihe LIK and Republic of Ireland (Uniled Kingdom Generally Accepted Accounling Praclicel. In our opirElon Ihe fi'nancial slalemenl8:. give a true and fair view of the stste of the charitable company'8 affalrs as al 31 Augu812021, and of its incoming resoEtrces and application of resources. including its income 8nd expenditure, lor the year then end8d', have been properly prepared in awordance with United Kingdom Generally Accepted Accounting Practice.. and have been prepared in accordance with the iequlrèmenls ol the Companies Act 2006. Basls for opinlon We ¢oDducted our audit in accordance with International Standards on Auditing IUKI {ISAs IUK}) and applicabl8 law. OLEr iesponsibilities under those standards are further descAbed in the Audilorfs iespDnsibilities for the audit of the finanaal statements section cif our report. We are indepondenl ol the charitable company in accordance wilh th8 8thi¢al requirements Ihal are relevant to our audit of the financial slalemenls in thè UK, including tho FRC'S EthieAI Standard. and we have fijlfilled our olher olhical re5ponsibilitie8 In accordance wilh Ihe8e requi18mpnts. We bdieve that th8 audit eviden￿ we have obtained is sufficient and appropriate to PTovide 8 basis for our opinion. Conclusions rèlatlng to going con¢grn In auditing the financial statements, we have concluded that the Iruslees, use of th8 going concem ba818 of accounting in the prEparation of the financial statements Is 8ppTopiiale. Based on the w￿k we have performed. we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may casl sunif4cant doubl on the chaiilable company's ability lo continue as 8 going concern for a perfod of at lea81 twelve Inonths from when the financial statements are aLtlhorised foi issue. Our r8sponsibili118s and the respon8ibililie$ of the Iruslees with respect to 90ing concem are described in the relevant sectlOll8 of this report. Other infomiation The other information cotnprlses the informatlon Included in the Iruslees, annual report, other than the financial statemen15 and our audKorfs report Ihereon. The trustees are iesponslblè for the other infoimalion contained thin the 8nnu81 report. Our opinion on the financlal statements does not cover Ihe olher information and, except lo the extent Othe￿Is8 oxp1icitly stated in our Teport, we do not expre88 8ny form of assurance Conclusion Ihereon. Our responsibility is to read the oth8r inf0mia￿On and, in doing so. consider whelh¢f the other information is materially inconsislent with the fln8ncial statements. or QUT knowledge obtained in the course ol the audit or otherwise appears to be materially mis5taled. If we ￿entIfy such malerial inconsislenGie5 or apparenl TMaleThal misstalemenls, we ar6 required lo detertnine whether Ihis gives rise to 8 material misstalern&nl In th6 financial statemenls Ihern881ves. If. based on the work we have performed, we ￿nClude that there Is a matèrial misstatement of this other inlormallon, we are requiled to report thal facl. We have nolhlng lo report in this regard. Opinions on other matteTB prèscrlbed by the Companlès Act 2008 In our tspinion. based on the work undertaken in the course of the audit.. the informalion given in the Trustees. report (Incorporating the directors, feportl for the financial year fur which the finanaal sl8l¢menls are prepared is consistant with the financial slatetnents,. and the Trustees. report has b8en prepared in acociid8nGe wlth applicable kg81 requirements 13 ST ANDREW'S CLUB INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS Mattor$ on which we are required to report by exc•ption In the light of the knowledge and understanding ol the charitable cornpany and its environmenl obtained in the course of Ihg audit. we have not id8nlified material misstalemenl8 in the strategic report and the Trustees, report. Vve have nothing to report in respect of the fcTrllowing matt8rs in relation to which the Companies Act 20tkfj require5 us lo r¢port lo you if, In our opinion.. a£fequate accounting records have not been kgpl. or returns adequate lor QLJr audit have not been received from branchos not visited by us., or the fina￿181 staternenls are not in agreetnenl with the accounting r6cord8 and returns., or certain thsclosures of directors, remtjneiallon specified by law are not tnade,. or we havè not received all Ihe information and explanations we requirè ft)r our audit Responslbllltie8 of trustees As explained more fully in Ihe Trustees. responsibllilies statement set OLJI on page 12, the Trustees (who are also the directors of the charitable company lor the purposes ol company lawl are responsib￿ for the preparation of the financial 51alomenls and for beirYJ satisfied that Ihgy give a true 2nd fair vi8w, and for such internal control 88 the trustees deleimine is ne￿SSary to enable the txeparalion of financial 81alernenls that are free from rnalerial misstatement, whether due to fraud or errol. In p￿parIng th6 financial statements, the Ituslees are responsiblè for assessing the charitable comp8n*s abllily lo conllnue as 8 going GOn￿rn. dlsclosing, as applicable, mattels rèlated ID going concern and using the going concern basis ol accounting ￿n￿S lh8 Iru8tees either intend lo liquidate the charitable oompany or lo cease operations, or have no realistic altemativ¢ bul lo do so. Auditorfs rèsponsibllltles forthe audEt of the financial statèment Our objeclives are lo obtain reas(>nable aSSUrar)￿ about whether thè fln8ncial Statements as a whole are free from mate¥lal mi8$1alemenl, whether du8 to fraud or error, and 10 Issue 3n auditor's report th81 includes our opinion. Re8sonable assurance is a high 16vel of assurance but 15 not a guar8ntee Ihal an audit eonducled in acccprdanee with ISAS ILIKI will ahNays delecl a material misslatetNenl when il exists. MisstatemÈnts can arise from fraud or 8rror and are Cons[d￿ed rnalerial il, indwidually or Sn the aggiegale, Ihey could rgasonably be expected to influence the economic declslons of users taken ￿ the basig of these financial statement5. Irregul&ritl8s, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilitips. oullin8d al￿Ve, lo detect material misslalemonls in respect of irr8gularilies. including fiaud. The specific procedure5 for this engagement and th8 exlenl lo which these are capable ol delecling Irregularities, including fraud Is detailed below.. Enquiry ol management and Ih05e charged with govem8nce around actual and polenli81 Illigalion and ¢18itns as well as actual, suspected and alleged fraud., Reviewing minutes of meetings of those charyed wlth govemance., Assessing the extent of complianoe with the laws and mgul8llon3 considered lo have a direct mater¢al effect on the financisl statements or the operations gf the company through enquiry and inspection,. Reviewing finandal slalemenl disclosures and testlng to supporting documentation to assess 0mplian￿ with appllcabfe laws and regulations", Performiny audil woik (wer the risk ol management bias and override of Controls, including lesling of journal entrles aHd other adjuslmenls for appropriateness, evaluating the bu5ine8s ialionale of significant Iransaclions outsld8 the normal course of busin&s8 and reviewing accountlng eslimal8s for indicators of potential bias. B8C8use ol Ihe Inherent limi181ion8 01 an audit, therè Is a risk that we will not detect all irregularities. includlng those leading lo a materlal tll15s1alemenl in the financial stalements or non-compliance with regulation. This r15k increa5e8 the more Ihat cornpliance with a law or regulation 1$ rèmoved Irorn the events and Iiansaclions reflected In the financial stalements, as W8 will be less likely lo becotne aware of instances of non-cotnplianc8. The risk is also gr8aler regarding irr$gul8rilies occurring due to Iraud rather than error, as fraud Inva￿e5 Intent￿nal conc88lmenl, forgery, collusion, omission or misrepresenlauon. A further description ol our r8sponsibilities is avallable on th9 Financial Reporting Coun¢il'8 website al.. hllps.'Ilwww.frc.org.uklOUr-WorklAudillAudil-and-assuran￿1sI0ndardS-and-gUldance/standardS-an￿-guIdallCe- for-audilorslAudilors-reSponsibililies-for-audiVDescriplion-of-audilors-rosponsibililies-lor-aUds1.aspx. This descrlplion forms part ol our audilorfs report. 14 ST ANDREW'S CLUB INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS Use of our ièport This report 15 made sotety to the charitable company's members, 3s a body. in ac¢Drdanee with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state lo the charitable company s members Ihosg rnattets we are requiiéd lo slate lo them in an audiloi's report and for no other purpose. To the fullest exlenl permllled by law, we do not accept or assume responsibility lo anyone othèr Ihan the charitable company an($ the charitable company'8 metnbèrs as a body, for our audit work, for Ihis feport, or for the opinions we have formed. M Wllkes FCA Azels Audit Service8 2nd Floor, Regis Housè 45 King Wlliam Street London EC4R 9AN Dal&.. 9 February 2022 15 ST ANDREW'S CLUB STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2021 INCORPORATING INCOME AND EXPENDITURE ACCOUNT Unrestrlcted Restrictod Funds Funds Total 2021 Total 2020 Not•s Incomlng from Donations and lega¢ies Chari18ble activities Other income generating activities 334,425 29,459 13,166 184,486 498,891 29.459 13.166 491.678 32,762 9.964 Total Income 377,050 164,466 541,S16 534,404 Expenditurg on Rai8ing funds 57,969 4,112 82,081 54.997 Charitable activities 284,698 139,330 424,028 393,512 Total expendlture 342,667 143,442 486,109 448,509 Net Income before other r•¢ognised 9ains 34,383 21,024 5S,407 8S,895 Net gainslllosse81 on investment assets 11 2.272 2,272 18801 Net movement in funds before transfers 34,383 23,296 57.679 85,015 Transfers between funds 14 20.362 {20.3621 Net movement In funds 54,745 2.934 57,679 85,015 Fund balances brought lo￿ard 1 September 2020 347,896 95,4S1 443,347 358,332 Fund balances carried forward 31 August 2021 402,641 98,385 501,026 443.347 All tran5&Gtions are derived from continulng 8ctsvilies. All recogn158d gair)s and Iossos are induded in the SlatemÈnl of Financial Activitie8, The nolos on pages 19 to 32 form part of the finanaal statetnBnls. 16 ST ANDREW'S CLUB BALANCE SHEET (Company number 049003081 AS AT 31 AUGUST 2021 2021 2020 Notes Flxed assets Tanglble assets 189.092 183,158 Curr•nt assets Stock Debtors InveslThents Cash al bank and in hand 150 18,252 150 24,536 18,090 264.982 10 330,645 249.047 307,758 Creditor¥-. Amounts falling due within one year {37,1131 147,569) Net current assats 311,934 260.189 Net a58ets 501,026 443,347 Represented by: Un¥eslricled I￿ndS.. Designated General 13 239,092 163,549 233.158 114,738 402,641 347,898 Restricted funds 14 98,385 95,451 Total funds 15 501,026 443,347 Th8 financial slaternenls have been prepared in accordanc8 wlth the special provislons of Pari 15 of the Companies Act 20(￿ relaling to small chaiilable companies. The financial slalemenls w&re approved on 31 January 2022 and slgn n behalf of the Board by.. Chair Elizabeth Cuffy Treasurèr Gregory Walson The notes on pages 19 10 32 foitn part ol these financial slalemenls. 17 ST ANDREW'S CLUB STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 AUGUST 2021 Total 2021 Total 2020 Notes Cash flow from opèrating activltles 18 78,056 57,666 Cash flow from Investing activities Paymellls to acquire tangible fixed assets Sale ofcurrent assèt investments Intèr8sI received 132,7551 20,362 147,1141 Net ca$h ftow from invesung activi￿￿5 112,3931 147,114} Nèt Increase In ca$h and cash equiva18nts 65,663 10.552 Cash and cash equivalents at 1 S6ptèmber 2020 264,982 254,430 Cash and cash oquivalents al 31 August 2021 330,645 264,982 Ca¥h and cash equlvalents con$l$t of: Cash al bank and In hand 330,64S 264.982 Cash and cash equivalents at 31 August 2021 330.64S 264.982 18 ST ANDREW'S CLUB NOTES TO THE FINANCIAL STATEMENTS ACCOUNTING POLICIES Basls of preparatlon St Andrew's Club is a company limited by guarantee in the United Kingdom, In th6 ¢vefit of the charity being wound up, the liablllly in respect of th¢ guarantee is limited ttr 21 per member of the charity. The address of the registerèd office is gNen in the charily information page 1 of these financial statements. The nature of the tharity's operations and PFindpal activities are $01 out on page 7. Th8 chsjrity constilules a public benefit entily as defined by FRS 102. The Inancial stalemtsnls have been prepared in accordance wlth Accounting and Reporting by Charitles.. Statement of Recotnmended Pra¢lice applicable lo £hariÉles preparing their accounts in accordxnce with the Financial Reporting Standard applicable in tho UK and Republic of Ireland IFRS 102} issued on 16 July 2015, amended by Bulletin 1, the Financial Reporting Standard appI￿able in the United Kingdotll and Republic of Ireland (FRS 1021, the Charitles AGI 2011 and UK Generally AC￿pted Practice as it applies from 1 January 2016. The fina￿la1 ststemenls are prepared in slerting which 18 th8 functional currency of the charily. Going concern The financial statements are prepared on R goinc concern basis under the histtsrical cost convenllon. modified lo include certain items al fair value. After reviewing the charity's forecasts and projections and taking into account the economic conditions and possible changes in trading performance, Ihe Trustees have a reasonable expectation that the charrty has adequate resources to continue in operational existencE for the fores888ble future. The charily therefore continues to adopl th8 going concern basis ill prepartng Ihe financial statements. The Trustees have also considered the Impact of the Covid-19 pandemic Lodtdowns on the future viability of the charlty. Since the end of March 2020, the charity's actwilies have been moderately curtailed. Al the date of approwal of these financial slalemonts. the full long-terrn Impact on the charity remains uncertain. However, Ihg Tfustèes have a reasonable expectation that the charity will have suffici&nl funds to continue to meet ils liabilities as they fall due for the foreseeablè future and they believe that no malerlal uncertainties exist. The Trustees have considered the level of funds hekl and th8 axpecled level of Income and expenditure for 12 months authorising these financial statemet)18 8nd therefore have prepared the financial Statèments on a golng Concern basi8. The significant accounting policies applied in the preparation ol these financial statements are sel out below. These policies have been consistenlty applied lo all years presented unless olhenMSse slated. Income All income 5s included in th8 Statemenl of Financial Activities ISOFAI whèn th& charity is legally entitled to the income after any performance Conditions have been met, the amount can be measur8d r8llably, and il is probable that Ihe incomè will be received. Don8lion %ncome including coro grants and donations Is included in full In the Slalemenl of Flnancial Activities when receivabS8. Grants, Whe￿ entitlement is not condiliorial on Ihe delivery of a specif performance by the charily, are recogniseil wh8n the char¢ty b8COTMes uNconditi(mally enlilled lo the grant, Other Iradlng income includes fundfai5ing event Income and is accounted for on 8 receivable basis. Charilablg income includes income flom general Club aclivities, member sub5uiptions, cantèen sales and rental income, accounted for on an accruals basis. Inve8tmenl incom& is included wh¢n receivable. 19 ST ANDREW'S CLUB NOTES TO THE FINANCIAL STATEMENTS ACCOUNTING POLICIES Icontinuedl Expèndlture l expelldilure is accounted for on an accruals basis and has be6n classified under headings Ihal aggregate all costs related lo the category. Expenditure Is re¢tsgnised where Ihe¥e is a legal or conslTuclive obligation lo make payments tc* third parties, il is probable that thè 88tt1emenl will be quired, and the ￿￿ount of thè obligation can be measured reliably. 1118 calegtsris￿ under the followng headings., Charitable Expondilure comprises those costs Incurred by the tharily in the running cif the Club, 11 includes both costs allocated directly lo such activilies and those costs ol an indireot nature necessary to 8LFPPOrt thern. Grants payable are accounted for when lh6 Company is commitlad lo paying Ih6m. All realisèd gains and losses are recognised in the aeeounts. Unreallsed gains and losses on investmenl assets and p?rmanenl diminutSons in the value of fixed assets ale recognised in Ihe Slatetnenl of Financial Aclniilies in the rostricted or unresliictod fund lo whkh they Telate. Governance costs Include those incuir8d in the govemance of the charity and are prlmarily associated with constltulional and slatulory requirements. Support costs allocatlon Support costs are Ih05e Ihal assist the work of the charity but do not directly represent ch8rilable activities and include office costs. govern8nce costs, and admini8lralwe p8yroll oosls. They are incurred direclly in support of expenditure on Ihe obj8cls of the charity and inoludè project managemonl carried out at Headquarters. Whère support costs cannot be directly attributed lo particular headlngs, they have been allocated lo cost of ralsing funds and expBndilure on ¢h8rllable aclivities on a basis con5Istenl with use of the resotErces. Fundraising costs are Ihose incurred in se6king voluntary conliibulions 8nd do not include the costs of disseminating information in support of the charitable activitias. The analysis ol these costs 18 included in note 7. Funds accounting Restricted fund8 these ar8 funds Ihal can only be used for specific r¢81rlcled purposes within the objects of the charity. Re8lriclions arise when specified by the donor or when funds arè raised for a particular re81ricted puiposo, Designated fur)ds - thesè gie funds sel aslde by the Trustees out ol the unreslricled general funds for gpecllic fulure purposes or projecis. Unfestricled general funds- these ar& funds which can be used in accordance wilh the charitable objects at the disciellon of the Trustees. Tangible fixed asset$ Fixed assets for Charity use are capitalised al cost, wher8 8cquired, or mark81 value as deteirnined by ihe Trustees where donalod. They arè slated in the accounts al costlortglnal value less deprscialion. Deprecialion is charged when the 8s8o1 is brought inlo use and calculated to write off the cosl or valuallon of fixed assets, less thelr estimated residual value, over Ihelr expected useful live8 on the following bases.. Compu10r equipment Fixture5 and fillings General Club eouipment Motor vehic18S 25% slraighl line 10VD slraighl line 10Q/D slralghl line 25Yo Straight line No depre¢ialion is provlded on freehold 18nd and building5 as required und81 FRS 102 as Ihe Trustees con51der that any charge would be immaler5al. They considei tho residual value of the property lo be in ex￿$$ of the carrying value in the accounts alld the property is well malntainod and in a good 81ale of repair. 20 ST ANDREW'S CLUB NOTES TO THE FINANCIAL STATEMENTS ACCOUNTING POLICIES Icontlnued) Inveslmet Investments are inbtially recognised al fair valuè which is nomially the ITansaclion price exdudin9 transaction cosls. Sub5eqL¢enlly, they are measured al laii value with changes reeognised In 'nel gainsl 1105sesl on investments, in the SOFA if the shares 8re publidy traded or their fair value otherwisE be measured reliably. Other investments are measured at C081 less impairment. Current asset investments are short lerrn highly liquid investments and arg h81d al fair value. Thes8 include cash on depos11 and cash eqLJivalenls with 3 malurity of less than one year. stocks Stocks are valued al the lower of Cost and e5timalè selling price le88 cosls ICF complete and sell. Cost includes all costs of purchase, costs of convefSion and other costs incuried in bringitig sloGk lo ils prèsent localion and condition. Provisions 8re made for damaged. obsolete and slow moving stock where appropriale. Debtors and crgditors reeèlvable I payable wlthln one year Oebtofs and cieditors with no stated Interest rale and réceivable or payable within one year arg recorded at tran88¢llon pric8. Any108se5 arising from impalrmenl are recogT)Ised in expenditure, 1.10 1.11 Cash and cash equivalents Cash at bank and cash in hand indud8s cash 8nd short term highty liquid Investments with 8 maturity ol three months or less from the dale of aequisilion or openlng the deposit or similar account. 1.12 Flnanclal instrurnonts The charity only h85 assets and liabilitie5 01 a kind that qualify as baslc financlal inslrumenls. B8slc financlal In5lrum8nts are initially recognised al transaction value and subsequently measured at Iheii settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method. 1.13 Yaxatlon The charity is an exempl charily within the meaning of schedule 3 of the Charities Act 2011 and is therefore onsidered to pass the tests 881 out in Paragraph I Schedule 6 Financè Act 2010 and therefore il meets the definition of 8 charitable company for UK corporallon tax purposes 1.15 Judgem8nts and kpy sources of estimatlon un¢ertalnty Accounling 8slimales and judgements are continually evalLJated and are based on historica1 experience and other factors, including expectations ol futuie events that ar8 believed lo be reasonable under the ircumslarKes. The followirkg judgements (apart from those involving e8tlmales} have been made in the process of app￿irYj the above acoounling policies that have had the most significant effect on amounts recognised in the financial slalemenls.. Usglul economlc lives of tan￿ble assets The annual depreciation charge for tangible assets is sensilive lo changes in the estimated useful economic lives and residual valu6s of the assels. The useful economi¢ lives and residual values ale r assessed annually. They are arn8nded when necessary to refleet current eslirnales, based on technological advancement, lulure investment3, economic utilisalion, and the physical condition of the assets. See note 10 for the carryirkg amount ol the property p18nt and 8quipmonl and note 1.7 lor th8 useful gconomic lives for ea¢h class of assets. There are no key assumptions concErning the future and olhor key sources of e81irnation uncertainly al the reportlng dale that have a significant risk of causing a rnaleiial adjuslmenl lo IhE carrylng amounts of asset5 and liabilitles wilhln the next financial yEar. 21 ST ANDREW'S CLUB NOTES TO THE FINANCIAL STATEMENTS INCOME FROM DONATIONS AND LEGAGIES Unrestricted Re5trfcted 2Q21 2020 AnrEtle Duv0[￿1 Charitable Trust 8C Children in Need BÈnnett Lowell Ltd Beinard Sunley Charitable Foundation Big Give 2019 onlin8 donations lo Junior Club Big Give 2020 onllne donations to MEmbers' Residenlial Cayzer Trust Co Ltd Champions lor Children 2021 online donat￿n8 Cheetah- Point￿8$ PiiKluclion Company Create Re¢ruilm8nt Dudley and Geoffrey Cox charitab￿ Trust Edward Harvist Trust F4eldrose charitab￿ Trust Forslers Charitable Trust Ftrrslers LLP Gaifield Weston Foundalior* Guyll-Leng Charitable Tiust The Gledswood Charitable Tru51 Harrihill Foun(Salion, via The London Community FoundalK>n Henry Smith Charity Hyde Park Place Estate Charlty Indlviduals Inner London Magislrètes, Court Poor Box Integrity Intern81ional Tru81 JJ Fenwid( Charitable TTu81 Joan & John Corf181d Charitabl8 Trust John Lewis Partnership John Lyon's Charity Roof Devebpm8nl from thè John Scoll Imessrs Hoare Trustee31 Joseph Strong FraTri Tiust Jupiler Asset Management Kilchen Social, a Mayor's Fund for London Landsec Fund, The London Comrnunily Foundation London Youth Getting Active Fund Merriman Charitable Founcjalbn MIGrosoft Community Partn6rs' Fund, via The London Community Foundallon Nigel Scotl Will Trust Oil Companies Inl. Maiine Forum Pirnlico Mlllion Pe8body Community Partners, Fund, via The London Community Foundation Rachel Whittaker Legacy Royal Society ofst George, Weslmlnster Schroders CharilabFe Trusl Sl Giles & Sl Geor9e Eclucation cha￿tY str8nd Panshes Trust Surrey Squ8re Charitab￿ Trust Swiie Charitable Trust The Childhood Trust Th8 H8￿horne Charitable Trust 3,000 5,099 6,500 5,000 8,316 5,251 5,251 6,500 6,500 5,108 5,108 500 10,731 500 10.731 10,363 1,250 2,5(K) 2,500 5,000 5,OC 70,000 5,000 2,000 6,700 8,446 20,￿0 5,0 2.000 7,000 9,255 2,QOO 7,OIK) 9,712 457 15.000 1,000 15,000 2,000 1,000 7,333 30,QOO 5,000 7,000 5.000 1,170 8,170 5,(X)D 500 1,000 7,205 500 1,000 2,500 6,000 4,000 4,000 19.600 19,600 1,500 500 2,OOD 14.500 1,500 500 1.250 1,500 5,500 4,000 6,649 750 14.500 1,500 2,51K) 2,500 2,000 10.000 3.000 14.000 10,000 3.000 10,000 3,000 2,000 2,000 4,988 11,250 1,000 5.000 10,000 6,000 500 5,0(10 29,(M7 6.000 500 78,042 7,170 3,000 19,047 fjo,000 5,000 78,042 5,000 15.000 5,0(K> 3,000 2.170 3,(K>O ci 178,778 97,053 275,831 256,9 22 ST ANDREW'S CLUB NOTES TO THE FINANCIAL STATEMENTS INCOME FROM DONATIONS AND LEGACIES lcontln￿dI Unrestricted ReBtrkted 2021 2020 B]fvvd 178,778 97,053 275,831 256,999 The Law Fsrnily Charilab1e FoundalK)n The Leath8rsellers' Cornpany The M&G Community Fund The Merce¥s' Cotnpany The Rose Foundation The Wogen Anniversary TIu51 Transport for London- Minibu5 Scrappage Scheme Tuckerrnan Residential Victoria BID CSR Mini Proiect WestrTrinster Abbey Deav & Chapter We8tminsterAlmshouses Foun¢Jation We81minsterAmalgsmated Charily Westminster City Council Westminster City CounGS1 Ward Budgets Weslminster Foundation We3lmin5ter Foundation 8h8red Youth Projects Woodroffe Benton Foundation Worshlplul Company ol Baskelmakers Young Westminslei Foundation Major Donor Major Donor Major DDnor Sundry donations Gift Ak s,000 5,000 5,000 5,000 1.600 5,0( 1,600 5.000 5,000 3,000 3,500 1,187 6,000 6,000 1,331 4,380 1,331 4,380 20,0(KJ 6,368 9,000 42,422 3,244 17,000 10.000 10.000 4,000 62,554 4,000 41,3 21,218 45,000 45,000 5.OC() 2,aoo 1,000 31,700 5,000 2,(MJO 1,000 10,000 21.700 15,323 7,200 10,(XJO 10,(K)O 52,895 18,540 26,888 11,422 185 27,073 11,422 334.426 164A60 498,891 491,678 In 2020. £348,194 of donations and legaci88 were attributable to the unre$lrieted fur￿, with the remaining £143,484 being 8ttribulable to the reslricled fund. INCOME FROM CHARITABLE ACTIVITIES Unrestrlcted Rostrlct8d 2021 2020 Club aolivlties rev8nue Rents receivable MembeTS' subscriptions Other income 370 26,072 3,017 370 26,072 3,017 575 26,697 5.488 29,459 29,459 32,764 In 2D20, £nil of income frorn tharilable actlvities was allribulable lo the unrestrictèd (und. with the remainirKJ £32,764 being attributable to thÈ reslriGled fund. 23 ST ANDREW'S CLUB NOTES TO THE FINANCIAL STATEMENTS OTHER INCOME GENERATING ACTIVITIES Unre8trlct¢d Restricted 2021 2020 Fundraising 13,166 13,186 9,£*2 13,165 13,165 9,962 In 2020. £nil of fundralslng income was attiibula￿e lo the restriclad fund and £9.962 being allribLJtable lo the unrestriclèd fund. EXPENDITURE Staff ¢osls Dirèet costs Support Costs Total 2021 Total 2020 Raislng funds 50,393 11,888 62,t>81 54,997 Charitabla activlties: Protnolion of mental and physicAI wellbeing 235,347 117,816 70,865 424,028 393,512 285,740 129,504 70,865 486,109 448,509 All costs are alloc81ed beiween thè expendilure categories noted above on a basis designed lo reflect the use of the resource. Costs ￿lating to a particular activity have been allocated directly., others have been apportioFEed on an approprLgle basis, lor example, lime spent, per Gapita or floor area. The Club's secretarial and adminlstralive Costs represented 14.8% 12020.. 12.5%} of ils ovorall annual expenditure. Irb 2020, £46,073 of the èxpendilure in relation lo raising funds was allribul8ble lo the unre81ricl6d fund with the iemaining £8,924 being atlribulable lo thè restricted funds. In 2020, £280,55701 the expenditur6 in relation lo charitable actlvllres was attributable to the unles1r￿ted lund with the remaining £112.955 bèing allributsble lo raslricled funds. SUPPORT COSTS 2021 2020 Staff Iraining ¢08ts Finance Office costs Governance Auditors, remuneration Independent Examineff s F88 73 7,164 659 43,923 62.702 7,490 4.320 70.865 56,066 NET EXPENDITURE FOR THE YEAR 2021 2020 Net expenditure Is slated after chargingl Icredllingl.. Depreciation of tangible fixed assets 26,821 25,600 24 ST ANDREW'S CLUB NOTES TO THE FINANCIAL STATEMENTS ANALYSIS OF STAFF COSTS, TRUSTEE REMUNERATION AND EXPENSES AND THE COST OF KEY MANAGEMENT PERSONNEL In 2020, one Trustee appolnted in error rec81ved remunEration and other financlal benefits ol {2020.. £10,502). Thls comprised remuneration of the CEO from th¢ dBte of appolnlmenl as a Trustee and therefore does not rèlate lo the role of 8 Trustee. This appoinlmenl was resigned on 13 January 2020. No S￿h event occurred In 2021 The TtuslEes wer6 not reimbursed for expenses 12020.. £nill. Insuranc8, Induding Trustee indemnity Insurance. of £ 7,21912020.. £4,930) was taken out during the year. STAFF COSTS 2021 2020 Wagos and salaries Social security costs Pefjslon costs 269.133 12,969 3,638 228,413 6,903 3.463 285,740 238,779 TherB were no employees whose annual emoSuments were 26D,QOO or more1202C>'. Nil) The k8y manageTHenl ol the charitable company compThsed the CEO and the Youth Club Manager. They received remuneratlon of £84,1841202O.' £77,438). The average numbor of lull limè, part time and sessional gmployees by headcount, analysed by function was.. 2021 No. 2020 Youth wotkers ar¢d teachers: Full time Part lime Management and adminislTalion'. Full lime Part lime F￿ndraISIng.. Full lime Part time 18 21 26 26 25 ST ANDREWS CLUB NOTES TO THE FINANCIAL STATEMENTS TANGIBLE FIXED ASSETS Fr6ehold land & buildlngs Gen6ral Club equipment & vehicles Fixture5 & fltting8 Computer equlpment Totsl COST Al I Septembei 2020 Additions S2,864 118,781 1,880 166,816 22,200 27,086 8.675 365,547 32,755 At 31 August 2021 52,864 120,661 189,016 35.761 398,302 DEPRECIATION Al 1 Septémber 202(1 Charge 75,332 8,161 88,318 13.013 18,741 5,647 182,38g 26.821 Al 31 August 2021 83,493 1 Q11,329 24,388 209.210 NET BOOK VALUE Al 31 August 2021 52,864 37,168 87,687 11,373 189,092 NET BOOK VALUE Al 31 August 2020 52,864 43,449 78,SO 8,345 183,158 10. DEBTORS 2021 2020 Prepayments Accrued Income 8.751 9,501 10.443 14,093 18,252 24,536 INVESTMENTS Total 2020 Al 1 September 2020 Disposals realised gain 18,090 120,3621 2,272 Falr value at 31 August 2021 The Inve$lrnentS 8re held in B3rings UK Income PlusTwsl and relale lo the Jim Scoll Bursary reslricled fund Inole 1 $1. These were fully disposed within the year. Histori¢81 cosl at 31 August 2021 13,106 26 ST ANDREW'S CLUB NOTES TO THE FINANCIAL STATEP41ENTS 12. CREDITORS: Amounts falling due within one year 2021 2020 Other creditor8 Acuuals Deferred Income 18,301 16.793 2.019 29,404 9.646 8,519 37,113 47,569 Deferred Income 2021 2020 Al 1 Seplernber 2020 Released in yèar Defèrred year 8,519 18,5191 2,019 47.807 147.8071 8,519 Al 31 August 2021 2,019 B,S19 DESIGNATED FUNDS Balance Sep 2020 New Deslgnatlons De$lgnatlons Released Balance 31 Aug 2021 Fixed asset resétwe Club 18furbishment 183.158 50,000 5,934 189,092 50,000 233,1S8 5,934 239,092 Thé designated funds ale resetV8S Pilt aside for future èxpenditure on Club refurbishmènt. The Trustees will consider this expendilurE once thè general ieseNe8 have reached Ihe level as sel out in the pollcy. 27 ST ANDREW'S CLUB NOTES TO THE FINANCIAL STATEMENTS 14. RESTRICTED FUNDS Balanco 1Sep 2020 Transfers & Unreali8ed gains Balance 31 Aug 2021 Income Expendlture Laptops Jim Swtt Bursary Fund Junior Club Summer Prolecl Deputy Manager Youth Worker salary Roy81 Park Half Maralhon Arts and Crafts Special Efle¢ls coiirs6 Thursday Nlghl activities Ctsokery programme., Tuesday Nights Wednesday Night activiti88 Half lerin activities Stubbers Activily Trip Music prograrnme Friday Night activities Greenpower projecl E-zine proje¢l Getting Actlve Football Programme Club activities Yotrth Development Team MèTnbers' Residential Petrol and driver ChTislmas Activities Boskelball Learning Loss Outreach Cookery progTamme.' Wednesday Nights Flooring COVID-19 Chronicle x 3 Kitchen Social Air Conditioning Roof Developmenl Youth Worker Training 2,801 12.8011 18,ogo 25,301 1,657 118,0901 4,000 8,000 111,2281 19.470) 18,073 187 12,0001 12881 11691 1,152 50 1,800 169 1,152 50 1,800 2,842 240 12.2Q6) 1240) 116,7001 12,1241 11181 13.4741 636 16,700 2.432 308 3,948 7,868 3,184 2,000 570 19.817 461 7,251 14,379 4,(h6 11,342 3,184 2,000 1,500 24,100 3,000 28,556 14,498 105 250 2.000 9,572 19301 14,2831 12.5391 129,1731 (1191 11051 17981 7,868 548 2,000 2,378 3,113 17,1941 (5071 3.620 5,099 104 4,371 5,251 12,9541 {104> 15,3711 11,33CII (2.6171 115.0001 119,6001 7,396 2.000 1,330 500 15,000 19,600 814 1,000 2.117 814 95,451 164,466 1143,4421 118,0901 98,385 28 ST ANDREW'S CLUB NOTES TO THE FINANCIAL STATEMENTS 14. RESTRICTED FUNDS Icontlnuedl JIM Scott Bursary Fund- was established to replace bursaries given lo indlviduals for educational purpD86S by a connected ch8rily. The restricted fund. was sèt up by Irignds of the Club in 1988189 and held in B Barings Targeled Fund until June 2021 when the account w8$ closed by Barings. The fund b8lanc& was transferred lo Unrestricted Funds, but with plang lo transfer il in 2021122 to the John Scolt Fund, (see pagè 6} in exchange for afi annual cutnulalive award to St Andrew's Club of not less than £500 to be made lowards educational bursaries lo members in the namts of the Jim Scotl Award. Junlor Club t￿S was much reduced due lo Covld-19. Remalnlng funds from M&G Investrnents and Big Give ChrislTna5 Challengè 2Q19 will b8 used In the comlng year. Muslc Programme - this was pul oy4 hold due lo Covid-19. R8m8ining lund5 received from A￿nette Duvollel CharÉtable Tru81 will be used In the coming year. Friday Night Activltle$ - this was muGh reduced due lo Covid-19, Remainitw funds received from Integrity Internxtional Trust ￿11 be used in the coming year. Greenpower Project - this was pul on hold du8 to Covid-19. Remaining funds received from Society ol Molor Manufacluiing & Tiaders will be used in th8 comlng year on the kil electric car project. E-zine project- funds received from Octavia Found8tkin towards a Fash1on project, which was pul on hold in 2020 due lo Covid-19. have been repLErposed. with Oclavla's consent and wll be used in the corning y8ar. Football Programmè - this was much reduced due lo Covid-19. Remaining funds received fiotn Ihe Guyll- Leng CharilEJble Tiusl, Create Recruilmenl and ihe M&G Community Fund ￿11 be used in the coming year. Youth Dgvelopment Team - Remaining funds recefved f￿M the Landsec Comrnunily Fund. via London Community Foundation will be usEd in the coming year. Basketball- Remaining fL¢nds received from the Pimlieo Million will be used In the coming year. Leaming Loss . Remaining furids ieceive(S from thè Victoria BID CSR Mini Projects will be used in Ihe coming year. Outreach- this was pul on hold due to Covid-19 and the remainlng fund8 iecenied from Young Westmin81er Foundation will be used In lh8 coming year. Cookery programme: Wèdnesday Nlghts- although much adapted to virtual and hybrid deliwery. this was much reduced due lo Covid~19. Remaining funds re¢¢ived from BBC Children in Neèd will be used in the coming year. other reslricted funds with small balances. of £2K or less, carried fotward lo 2021-22. include grants from.. Summer Project- r¢maining fvnds received from John Lyon'5 Charity lo prrlvide a Junior Club summer activity programme during JulylAugust. The remaining funds will be used in the coming year. Arts and Crafts- lund5 receivèd from various donots for arts and craft8 aolivlties. The remaining funds will be usod in the coming year., Pimlico Million lowardg a Special Effects course, which was run in 2017-18 with a small balance remaining., The Big Give Christma5 Challenge 2017 towards an oulsid8 speaker, on Thursday Nights. The rernainiThJ funds will be used in the coming yèar., Cookery Programme.. Tuesday Nlghls this wa8 Put on hold due lo Covid.19. Remaining ltsnds reoeived frotn the Young Weskninster Foundation will be used in the corning year., SlubbeTS Acllvily Trip run in August 2021 with funds from the Westminsler Foundalion Shared Projects. The balance will be 8pent in the coming yoar Getting Active- received Ir(trm London Youth for boxfil 8e$sions will be used in the coming year- Club activities - funds received from various dono[8 fcTrr Club acllvilies, The remairiing fund8 will be Used in the comin9 year,, Covid-19 fvnds - received from varfous donois for Club work during Covid. The remainlng funds will be used In th8 corning year., Youth Worker Training - recewed from the Weslnwnster Foundation Shared Projec18, The balance will be spent iri the coming ye8r' 29 ST ANDREW'S CLUB NOTES TO THE FINANCIAL STATEMENTS 14 RESTRICTED FUNDS (continu￿) Other ￿$tricted tunds wilh small balances, of £2K or less, Carried fotward lo 2021-22, include giants Iiom-. Summer ProjeGI - remalning funds re￿Ned from John Lyon's Charity to provide a Junior Club surnmer actfvity programme during JulylAugust. The remaining funds w511 be used in the eoming year. Arts and Crafts- fund5 reoeived from vaTiOUS donors for arts and crafts activities. The werRaining funds will be used in the coming year., Pimlico Mlllign towards 8 Special Effects course, which was in 2Q17-18 wlh a small balance romaining.. The Big Give Christmas Challenge 2017 towards an oulslde speaker, on Thursday Nights. The remaining funds wlll be used in tha coming year,, Cookery Programme.. Tuesday Nights- this was pul on hold due lo Covid-19, Remalning funds received frotn the Young Westmin51or Foundation will be used in the coming year., Slubbers Activity Trip ntn in August 2021 with funds from Ihe Westmlnsler Foundation Shared Projects. The balan¢9 will be spent in the coming year., Gelling Aclive- funds received frorn London Youth for boxfil sessions wlll be used in the corning year., Club activities - funds received fiom various donors for Club aclivitiES. The remaining funds wlll be used in the coming year., Covid-19 funds- received from variou8 donor8 for Club work during Covid. The remaining funds will be us8d in the coming year.. Youth Woiker Trainlng re￿1V6d from the We81minsler Foundallon Shared Ptojec18. The balance will be spènt in the coming year., Olher reslricled funds include donations r8C8ived for specific purposes that have been fully expensed in the year. Other tr8nsfers relate lo restricted expenditure Ihat has been capit81ised as flxed assets, and the undeprocialed balance relumed lo unrestricled funds. 30 ST ANDREVI'S CLUB NOTES TO THE FINANCIAL STATEMENTS 14.1 RESTRICTED FUNDS- PRIOR YEAR Transfers & Unrealiséd Unrealised gains Balancè 1Sep 2019 Balance 31 Aug 2020 Incom• Expenditurè Jim Scott Bursary Fund Junior Club Summer Project Deputy Manager Youth WoTker salaiie5 Minibu3 Arts and Crafts Special Effects course Thursday Night actlvities Cookery programm Wednesday Nighl acllvities Monday Night adivitie5 Music piograrnme Friday Night activities Greenpower project Fashion project Club activities Youth Developinenl Teatn Youth Developrnenl18am residential Part Time Youth worker salaries Christmas Activities Pholography Flip Out Trip Out Outreach Spring Chronicle Pump Repairs Cookery programme- Wednesday Night Flooring Covid-19 Summèr Chronical Kitchèn Social Table Tgnnis Table Air Conditioning Other small funds fully spent In year 18.970 12.870 1,080 26,690 (880) 18.090 25,301 1.657 20,995 6,000 18,3e41 {5.423} 128.890} 6,84e 1.152 50 1,800 6,686 240 1.904 1,428 6.632 4,070 2,000 3,081 13,5 15.9121 111,434} 1,152 50 1.800 2,842 240 13,8441 11.9041 13601 12,4951 18861 3,￿0 7,205 4,066 11.342 3.184 2.000 13,0811 18,7811 14.9881 16,649 4,988 7.888 5,0 2,000 2.994 250 7.823 422 15,0001 11,4521 12,9941 {25()) (4.2031 14221 548 3,620 5.099 S.099 10,CIDO 26,368 362 4,000 1,279 4,922 628 (9,8951 121.997) 13621 11.8831 1251 1131 (654} 104 4,371 2,117 11,254) 14,9091 26 95,323 143.484 1121,7891 21,477 95,451 15. OPERATING LEASE COMMITWIENTS The charilys lo131 future minimum lease paymènts under non-cancellable operating leastss sre as follows lor each of the fo11owng periods.. 2020-21 2019-20 Less than one year.. Two tts five years.. OvEf f1ve years 9,831 18,037 90 10,465 26,616 27,956 37,081 31 ST ANDREW'S CLUB NOTES TO THE FINANCIAL STATEMENTS 16. RELATED PARTY TRANSACTIONS There arÈ no r8laled party transactions In the year to 31 Augu81202112020.' non&>. 17. ALLOCATION OF NET ASSETS BETWEEN FUNDS The funds of Ihe charity are repr68enled by the following nel assets.. Unrestricted Restricted Total Fixed assets CurretTrt assets Current liabilities 189,092 250,662 137.113} 189,092 349,047 137.1131 98,385 402,641 98,385 501,026 17.1.ALLOCATION OF NET ASSETS BETWEEN FUNDS- PRIOR YEAR Unrèstricted Re$trl¢ted Total Fixed as8els Current assets Current lialillties 183,158 212,3Q7 147,5691 183,158 307,758 147,569} 95,451 347,896 95,451 443,347 18. RECONCILIATION OF NET EXPENDITURE TO NET CASH FLOW FROM OPERATING ACTIVITIES 2021 2020 Nèt Income for the year (Gainllloss on investments Depreciation of tanglbt8 fixed assets De¢iease in deblors (Decrease) in creditors 62.542 12,2721 21,960 6.283 110.4571 85,015 25,600 8,614 (62,4431 Nel cash flow from operaiing act￿11[&s 78,056 57,666 32