Reglstered numbgr: 04493501 Charlty nunib¥r: 1100341 BERKSHIRE YOUTH LTD (A company Ilmited by guarantoe) UNAUDITED TRUSTEES. REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021
BERKSHIRE YOUTH LTD (A company Ilmited by guarantee) CONTENTS P8ge Roforgnco and administrntive dgtalls af tho Company• It8 Tru•t••¥ and advlstrrs Trustsos. report Indopendent oxamlnetr$ report Stotemont of flnanclal actlvltles Balance sheèt Statement of cash flows Notes to thg ffinanclal $tat8monts 2-10 11-12 13 14 15 16-31
BERKSHIRE YOUTH LTD IA company Ilmitod by guaranteo) REFERENCE AND ADMINISTRATIVE DETAILS OF THE COMPANY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 MARCH 2021 Truste¢s W E J L8fNvich, Chainnan from 1 May 2019 RGSmee A Boisset S Richardson Iresigne¢J 5 November 20201 S Atkinson D Williams A Lituejohns lapwinled 2 June 20201 W Austin-Bush lappoin18d 2 June 2020) P Vitk (appolnw 22 June 20201 Company roglstsred numbgr 04493501 Charlty r•glBt•r•d number 1106341 Registsred offlc? Wallington House. 44 Watlington Street. Reading. B8rkshire, RG14RJ Patron Mr Jamos Puxley, Lord Lioutonanl uf th8 Royal Gounty 88Tk$hire Chlef Exocutlve Offlcer D M Seward Accountant8 James Co%w Kreston, Reading Bridge HJ$e. George StreeL Reading. RG18LS Page 1
BERKSHIRE YOUTH LTD (A company limit•d by guarants•) TRUSTEES. REPORT FOR THE YEAR ENDED 31 MARCH 2021 The Trustees present their annual report together with the financial statements of the Company for the 1 April 2020 to 31 March 2021. The Annual rerjort serves the purposes of both a Trustee- ' reFJQrt and a direGtors' rgport unoer company law. The Trustees confimi that the Annual report and financial ststements of the charitsble company comply the currgnt statutory r¢quiremenl¥, the requir8meMs of the charitable companvs gov8ming document and the provisions of the Statement of Recommended Practic ISORP} applicable to charitie8 preparing I1r accolrnis in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ifeland IFRS1021 leffeclive 1 JanuAry 20191_ Since the Company qualrfie5 as small under section 382 of the Cornpanies Act 2006. the Strategic report reqUId of medium and large companies under the Companies Act 2006 Istrategtc Rep)rt and Directors. Report) Regulations 2013 ha$ been omiited. Objgctlvos and actlvltl83 Poll¢l•s ond obJoctlv•s The objectlve of the charity is to further the development and education of ng peoDl8 through lèisura tim8 aetiviti, to holp them grow to full tnaturrty as indivi(Juals and members of society so that their conditions of lrfe may be improved. The oty'eclive allows the Charity to.. establish, support and develop dubs for young people,. provide a platform for Work rel8tsd to drugslalcohol abuse, crime and other Slar issu&5.' work towards the ini118tion and support of relevant community projects.. provide high quallty tralning, personal development and acuvity Ihrough a n&t¥voik of naonal and Irxal work in partrtership with other specialist agenc¢es. to improve S¢xial inclusion and financFal independèftttfv for youn9 peopte." promde an opportynity for the impfementation of local and nationeA govemmenl initiative5 and social development programmes, through the voluntary youth servi¢e', and link up with Gomiiittrrial organisa15 in a wide range of sponsored programmes and actiwti8s for young peoe. Achievoments and rtOmn¢0 Charitabl6 actlvlties Where do you start- pandemic, shut down and national disnjption lo all Iwes aftd Berkshire Youth was r1 alone in tyng to support the young people and clubs %thilst slicking to the rules? Lock down 1 caus@d A ehallgnge for the team as yovui wwker5 had noi been given key worker slalus at the beginnlng of the pandemi¢. This put youlh worker5 al risk ol prosecution rf caught (xrt.iJPPDrting young poople who could not be at honi¥, Ihose In isdation. Not all young people find Fb)me a safe space and th limitedlno access to IT and the very eady conftjsron ab)ut èngaggment with 8chool3, the adaption an(J mobi1rtIon of key workers and resources lo support youn9 people was a major priority. Berkshir& Youth staff and partners found Wa to ko8p in contsct groups of yvung people, to ofter an on-line support package, all loaming very quickly the value of orFline conference and video G911 facilities. Thg huge gap created by the cuts to youth services and out-of-school support quickty showed wth young peoe very much left lo manage on their own. We can only pay Iribule to so many of our teams and partners who pul in outstandlng effort to ensure that Ung people were kept safe and had some level of supp)rt provided against an environment of chaos. With no national $trat8gy for youth work and l¢xaJ areas being forced to make local ro8ponse8 to the paThJemic, the elderfy were naturdly prioritised. Page 2
BERKSHIRE YOUTH LTD (A company limltod by guarnnteo) TRUSTEES. REPORT {CONTINUEDI FOR THE YEAR ENDED 31 MARCH 2021 A¢hlevemènts and perfornian¢e (¢ontlnued) Through the National Youth Agency, the govemmenl issued key wotker status lo ywlh workers onabling to find more prarlical 5UonS to supporting. meeting and working with OLfr most at-risk young people. This induded online contact. bul also increased oijr workèr prescnce in open spaGos, airanglng for young peoF4e to have lime to meet wrth their youth WOTker. Dgspite the immense Challenge we have still provtded in the financial year 2021 tho followtng.. - Mentored Movos Prolect Supported through the orrrc6 fcf the P(Al and Crime Commissioner IOPCC} and the Viotence Reduct#)n Unil (VRUI plus also Children in Need, this project vrds funded to identify wung people at risk of becoming invdved wth s¢tious cmme, or the nty lines drugs gangs. Even %Mth restrictions and the dosure of schods through l¢xk down we have been ah1& to work wilh 144 individuals, who artend¢(l a total of 1187 sessions. 8nd engaged with a youth worker for 6996.3 hours d6lNered Datached wark: met wllh 2498 young pgWe, over 481 sessK)ns, rangirKJ from 3 hours to 7 hours per $esslon 8arnardo' Berkshire Youth were abl8 to work with Bamardo's dettvering against their pandemic response project cailed "See, Hear, ResFK)nd". Young people were referred to Berkshire Youth ay in need of support. bul not meeting threshold for StatOry social car8 intervention 50 your¥3 people Ihrough 7 Sm1 group work sessions around a given Iwc 30 young people given 1..1 crisi4 support 70 young people to rfrengag6 with & Th1n19grate back into education 712 young peoFJle via deiached youth wo W•st Berkshlro Youth Hub- creatlon of new webaSe hub for urj people durlng COVII>19 Young people reported the lowest levels of wellbeing and lrfe satisfactIc in k)ckdown. Thèy havg faced huge challenges. unique to their age and stag& in life, arkd many are still struggling. We have wtnessed 8 downward trend in young people's happiness and emotional wdlbeing, wth lack of edu¢alion, and with concerns about their education and future. social engagement, disruptsd Deepty cceed at)oul the Impact of the pandemtc on w)ur¢g pènp18. W@ swilty d•vised th¢ Wesl Berk¥hlre Youth Huts to aduresg the issues they were experiencing. Thi$ Mrtual, Idephone and lext-based support platfomi brings together 811 of thA infomiation and links to support y¢)ung pevple, paren1Carers 8n¢J youth workers thrc1gh these unprecedented times. It also provtdes acc8ss lo Berkshir6 Yoltth's youth workers. Aftor a SL¥ecassful piltsl across West Berkshire. and responding lo best meet the needs of the local community, this was soon extended acr035 the whole of Berkshire and TebrarK18d 88rkshirg Youth Hubs. Over period 7 young people ha been supported after referral from statutory ag8nc(es aThJ 916 young People suppc¥tsd by the dotached teams. Wè also managg lo racruit 5 new volunteers from tha Creation of the youth hub. Page 3
BERKSHIRE YOUTH LTD (A company Ilmited by guarante•) TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021 A¢hlovgments and perfOrnIan l¢ontlnu•d) Aft¢r Schools ¢oachlng and SPLAT Th& fooething praramMe and V4Y)rk primary Schools had to take a baGk eeat thia year as a result of the disruption to schcds and proteclive measure put in place limibng the number of ViSFtors onto schools, however the loaiii btill managed to dellver 1,154 hours of spons to 2.U25 children and young people. Tralnlng: The Training Department replaced face lo face delivery wlh online learning and virtual events. a massive effort arKI hugo leaming experience for the 88rkshire Youth team and against this still managed to deliver Emergency First Aid al Work- 8 participants. 1 session, 7 hours PdtxJiolriG 1st Ald- 12 paruclpants, 1 Sessic. Universal Safeguarding Children- 35 partlclp2nL*. 7 $8ssions Working with Young People wth ChallBnging Behaviour- 14 pathipants, 1 session E4Udlily & Oiver51ty- 30 parnclpanis, 4 sessions Leadership Academy- 25 partiCiP8nts. 205 sassions. 3a7.3 hours Futureproof- 35 participants. 140 sessions, 376 hours Be Inlemet Citkens- 42 participants. 80 sessions. 888 hours Best Version of Me a pilot project to support young people were struggllng wlh the isolation of lockdown 13 participants, 70 sesslon5. 105 hours funded in partnership wlth Berkshir8 Communlty Foundalion. Berkshire Youth has partnered with Aspire28 to create a training and support prtsjramme backe<l up with access to an App for every young peOft. Dtsk8 of Edlnburyh Award The virtual award programme ha$ provided young peopie with the opportunity lo engage th the award schem8 in a manner suitablo lo thsir1rfgEtye and available rcOUr¢es. During thi? pandomic year. - 10 Gold parre"partts were regtered.. 10 Silver participants were registered: 2 participantg corneted full award 28 Bronzo participants wore registered. 4 participants achieved fvll award., 14 participants achioved the CerbfThle of Achievement The Wa Berkshire Youth is very proud of th8 work delNerad from and out of th6 Wayz Youth Centre in Bracknell. Tho team at the wa have managed to provide asS fvnding for youth work at the Contr6 through detached work offering a 52-wp.e.k prcor8mme of school support, summgr holitlay sehameg and after school activities acrosg the pandemic year the team have managed to support.. _ An averag8 Ot 43 soung people attended youth sessions each quarter via sessions or z(Jtsm 12 young volunteers Accredited qualifications - 15 Youth A¢hvement Award¥, 20 Futureproof. 10 Flrst Aid. 10 Health & Safety. 8 Elevale progr8mme 64 referrals received from Olrtside agencies 511 young people reached through detached work Page 4
BERKSHIRE YOUTH LTD (A Company limlted by guaranto0) TRUSTEES. REPORT {CONTINUEDI FOR THE YEAR ENDED 31 MARCH 2021 A¢hlovem8nts and porforniance Icontlnu•d) Nowbury Town Detachgd leam We arè so very Axrited that Nttwbury Town Counc4 hav• invgEted in our vtsion for youth work acr083 the local area, providing the funding to support rjjr Town Centre outreach and detached teams. pathering with Greenham Parish offering that eiiydyement wlth young pgople out of school. Berkshire Youth wim be building on this project the ¢)pportunity to increase staffing and develop training for yrjuth workers, developing a sustsinable youth The Wat•rslde Centre Despite the unortain times and fundina thsis rn the yt)ulh sector. we have pressed ahead with thè ambitirMDs renovation of The Waterside Centre, Ne%thry. The refurbished communty and youth centre, opening in summer 2021, will provide a programme of positive acvvftles for local young people lo gel involved wth. induding rock dimbing. dancing and Canoeing. The facilibes will include a climbing wall. gym and danc8 Studin_ The r¢lIsed Wat¢r8KJe Centre will provide a safe meetlr)g plaGE. and 8 supporuve enylronmem In whlcft yOLEng people can tske controlled risks, lift their aspirations. boost their seif-esleem and be inspid to realise their potential. The Waterside Centre will be open lo all young people lo attend. Including those from the mgst dis8dvantagod backgrounds for whom daity lrfe is lull of chaInge$. This will include young people at rssk of exclusion from school and those at risk of long-term atherse outcomes. The Waterside Centre wll form an important part of the outreach and detached ycwrth workers. offor lo the young poople Ih&y engage through their wort( in the community. They will be able lo signwst young people lo a new and exciting resource where they wll be lCa)Med arKI have access to ? SIve support network that may not exist for them elsewhe. The Waterside cent is a prime examFle of how Berkshire Youth conllnue5 to invest in local young peopte and lo buikj for IhelT fvture. Brllwell During the pandemK year the project managed to deliver a limited youth offer recognisir the social distancing and safe bubbles for youth work. foltolwng NYA guidance and where possible ddivered some outrgach and (lelached woth in parks and local open spaces. During the pandémic year with Social rfistancing and Covid measures It was not KM)ssible to have an activlty programme. the tÈ8m wera tn provide somo aetwity as pftrt of th• youth work onga9oment programme. Club• The Affiliated members and Organisatiorts have ¢onlinued Whe possible to offer a¢tivitie5 to Ung people in thoir lo¢*1 arsa_ this ha¥ provon oxtrèmdy difficult and a significant ¢hallen9e for the volunteers. Page 5
BERKSHIRE YOUTH LTD IA company limlted by guaranlee) TRUSTEES, REPORT (CONYINUEO) FOR THE YEAR ENDED 31 MARCH 2021 A¢hl•vèments and pgrfomianco (conllnuedl b. A trlbuts to Slr Philllp Wroughton It 1$ wth much ¥odne88 that ¥ report Ihe passin9 of a yreal Supporter and Meno OT Berl(shire Youll), Slr Phlllp Wroughton KCVO KSU. Sir Phlllp first became involved with Berkshire Youth in 1995, as Lord Lieutenant of Berkshire he becam8 Patron. He soon became a very rewgnisable and welcome vlsltor in support of our numerous public events and a partlThpanl at our AGMS. His very real inter8sl In the young people. and his easy manner of Conversation with them, readily overcame any shyTress on th8ir parL When his temi of office as Lord kneutenant ended in 28, Sir Philip was more than happy to continue as a Patron alongside the new Lcfd Lieulenant, for whKh we were &xtrèmÈly urAtoful, and ho maintained his intorost until his passing on 7th Nov¢mbcr. We ext¢nd our corKlolences to Sir Philip's family and friends. Wiitten by Jim Lellwich OBE, Be$hiTe Yotrth Chaimian FlnanGlal revlfjw . Golng concom As at the date of thls report. the recent coronavlrus pandemic ha$ created a significant amount of uncertainty and dlsruption across the charity sector and beyond. Many charlties and businesses are likety to stNg9le financially over th8 Coming months. While the financial position of Bgrkshire Youth is likely lo be negatively affected. it is in the fortunate position of having sufficient reserves and 8 healthy cash balante in place in order to keep the organisati(Jn Nnning for the foreseeable future. As of mid-April all staff relumed to work after the Easter holidays and those working In schwls have been abl8 to oTrtinue the 5uppon io young peoe. Our community delivery has adapted lo ongoing and evolving rules and regulations and fubjre developments of a youth work offer %vlll continLrp as rgstriLYions lfft. Wè do not See 8 negats've 8ffect on the demand for youth work, in fact cowd has presented a challenge to young people who are very uncertain of tho future, with no Government youth strategy attd fundiiiy b¥ing tD SUPPOrt 8118mative regions. W6 are expecting further cuts to service in the local areas pJ3cing more gnd more d8mand on an overburdengd community and not for pyofft Sector. b. R•¥grve8 pollcy The Trustees have astablished a polw whereby the unreslri¢tod fvrKls not committed or invested in tangible fixed assets I'the free resefves'} held by the charlty should be between 3 arKI 9 months of the resources expended. whlch equaies io £12U,000 and £360,OCKI in general funds. At this level. the Trustees f881 that they would be able lo continue the current actiwties of the charity in thft Av8nt of a signtfieant drop in funding. If this happens, il Y•uld obviously then be necessary lo consider how th8 funding would be roplaced or activities changèd. Currcnffiy free erVeS amount to £218,752. Our reserves at the year*nd comprise: Restricted hjnds for profrects Funds invested in fixed assets Other dgsignaled funds Totsl designated fund$ Fre8 reserves Totsl £199.924 £6.150 £nil £nil £218.752 £424,826 Page 6
BERKSHIRE YOUTH LTD IA company Ilmhed by guarante•l TRUSTEES. REPORT (CONTINUED) FOR TME YEAR ENDED 31 MARCH 2021 Flnanclal revlew In the financial year our expendlture aDpeared to exc88d inrJ)mè by £78,000. In practioo £100,000 was a grant from Garfield Weston received in the prior year and this effectNely was therefore tsken from reserves. Wilh this removed from normal •xponditur& our true figure for the y8*dr is a £22.000 surplus. This is 8 signifunt improvement from the rtgure pffjsenled to tho board of trustees at the start of the financial year whitrth fnreeasl 8ignifiGant defi¢il. BgrKshlre Youih tormed partnerships with B8mardo's and received funding from CIN and continued the rdalionship the Poli¢e and Crime Commissioller. significanUy improving access to funds to support working with y)ung people In Berkshire. Structur0> govfjrnanco and management a. Gov•mlnq doGumeni The charity is controlle(I by its govenwng do¢um8nl. a deed of trust. and constltutes a limited company. limited by guarantee. a8 dtsfinod by the Cufflpanles Aci 21KJ6, rewewed and updated 2017. b. Organlsallonal 8tru¢ture Berk8hire Youth CUenty has 8 truste8s of the charity who meet quarterfy and are reSFK)nSie for the strategic direction and policies of the charity. The direrAor8 are from a range of prof8ssiorb85 backgrounds r6levarbt lo the work of the charity. The Honorary Treasurer $its on the oynmittee but has no voting rlghts. A scheme of delegation is in place and day to day responsibility for proviston of seTrices rest wrth thè Chi8f Ex¢tI¥V OffiGei alosiy with the Operats"ons Director and Financial Administrator. The Chief Executive Officer is responsible for ensuring that the charity delivers the servw speetfied and that k8y pprformgnce indicators are mct. Tho Operation5 DifftluT ha5 responslbility for the Jay to day management of the team and ovefsight of contracts,. ensuring staff have regular supervision and access tn training which will ¢nhan¢e L4kiNs 8nd pr8ctrse in lin8 wlth good practs. c. R•mungrallon of koy personn•l The Truste8s are rnspongiblg for setting pay and remuneration of koy management personnel. Remuneration is sel once certain factors are consiilered. These factors include market rates of pay and benchmarks against other charities. Rocrultment and appolnlmenl of dlrectors The Directors of thp. MpanY are algo charity trustee¥ for the wrwjse uf Ihe charty law. The Directors of Berkshlre Y¢Juth are ejected for 3 ygars after whi¢h they musl be reCted * the Annual General Meeting. l Directors of Berkshire Youth give their time voluntsrily and receive no benefits from the charity. Any expenses recLgimed from th8 charity are set oul in noto 7 ofthg accounts. The focus of the work of Berkshirg Youth 18 on young people and the Dire¢tors represent members of th6 community who can support and inftuence the objectives of the charity. Berkshire Youth works to identify presentation from young people on the Board of the charity. Page 7
BERKSHIRE YOUTH LTD (A company Ilm5ted by guaranteal TRUSTEES. REPORT ICONTINUEDI FOR THE YEAR ENDED 31 MARCH 2021 Structuré¥ governanco and man•ggmont (contlnugdl e. Dlroctors Inducllon and trainlng Directors of Berk8hlre Youth are en¢ouraged aiid i*65ign6YJ itj a member of the stsff team to Undersn me aay to day delivery of ServiS. Naw Trustees are provided wilh an induction brKJk. job description and relevant goveming documents alongside Ihe essential trustee. b)oklets provided by the Charity Commission and addibonal Twstee training has been undertakèn through Ajmond Tree Strategi¢ Consulting. f. Rlsk managèm•nt The trustees have thntified and regularty review the risks to %thl¢h the charity Is exposed. As part of this process, Ihe trvstees have in pLqce appropriate contrcAs to prowde reasonable assurance against fraLrd and error. The trustees have dear poliGigS OUtliiii[ Iheir 8xpectatlons for seNica dgrivgry. The p)licies include rlsk assessment of all activiti'es lo ensure the safeguarding of the younq people. employees and trustees including the Patron and President. The management of risk eoveTS every aspect of the Organisalions work. and as such an evolving management matrix has been established for constant review. The Trustses review the matrix as a standing item at every quarterly board meeting. Al risks associated to the work of Berkshire YoLrth induding direct delivery and oxtemal f$ are reviewod and graded accordingly Plans forfuturo perfods and The strategy of Berkshire Youth is lo support young people in their local communitses across the county, devpjopino and dalivwin9 OPPgrtunltieB lor wn9 peoplo to angage in po$ttrYe aGttth¥. which encoura9e personal development and direct them away from risky behaviours, whh are not only personally damaging but also cau lonten c¥Jsts their wmunmes and the public finances. Through local community engagoment and an active progr8mme of personal development we supp(Yt tsn9 p8orAe lo become active citizens. fully engaged in soctal action. We alm to bo the "go to" organlsation in Berkshire for youlh support and youth s8rvice, THE voic& of young peo8 in the area. This is parttcularly true Sin all the statutory aulhoribes in the county have wth¢Jrawn from universal youth servi¢e provision. We continue to be proaclive in se&king out and creating OPkX)rtunities for transfomiativ8 change in communities, so each community can take responsibility for their own ung people and recognlse those young people as valued community mÈmhp.rs, who make Positi contributions. Aa part of this strategy, wntlnuiny iv maintaln the range ol acilties we offer, wherever tyn(Jing has been obtained. Page 8
BERKSHIRE YOUTH LTD (A company Ilmlted by guarantge) TRUSTEES. REPORT ICONTINUED) FOR THE YEAR ENDED 31 MARCH 2021 Plans for futuro peylods (contlnuedl Over the next three years our objectives are to: Clne to maintain our relatioThship wlth tho existing 'lnspFr¢d FaCIe&.. lagshlp youth centres supported by B8¥kshirg Youth. Opening Ilie npw Werse Genlre as an inspired facilits.es and establish a youth offer from this new faCrty. Malntain a structyred actlvtties programmo whith enables young people to eXp19n¢e llew actlvilies and address healthy Irfesto choices. Devejop a transitiDnal offer for young people. through sch[ and into adolescence. building on provKJus expertence 4Yilh supporting young peo& Ihmugh th8 transrtTon from wimary to sewndary schimjl. Through our Leadership Academy, further develop a votunleering framework engaolng young people and mmunty meiliber5 to work togett)er lo rdentify and address local needs. Throuqh appropriate training OPPKrbJnttsgs, provide communities with the tool¥ tQ 5UPPQrt qualty youth work. Promote th8 work of Berkshire YoLrth to commercial and corporal8 partners. To delivor this 8mbilious strategy, we re to divEr3tfy an(J extend our ndIng b8se. This means both exploring new sources of funding and securing increased or longer-lem) funding from existing fund8rs. Our aim, ovor Ihreg years. is to put In ace a sustainable and diverse funding base to provide continuity for the future. and in particular to increase the proportion of our funding that is unrestricted. Th8 trustees have taken acccwnl of new GDPR regufalions and as a ¢ons8quenc& identified prCSeS that allow us to identfy suilable and appropriate opportunities for aCssing public trusts and indivldual phHanthropists. 8ethshire Youth Seeks additional support where needed through its n8fvrk of friends and m8mbèTS cijrronlly wo do not approaGh th¢ gener publi¢. Priorities We have identified f¢wr fun(Jraising priorili8s into lch we ar8 £>tinuIng to inject focussed effort (and in some Ltres resource) over the ncxt three years. These ai¥". Btd wrrting (for grants andlor contracts from a wide range of sources) induding th8 statutory $9Ctor. trusts and foundatlons, the B¢g Lottary, Housing As80ciations elc. Part of this work Includes conlractiry for fundraisinglbid-wriling expertis&. Further developing philanthropic giving in Berkshire for youth support services through our President, Patron, Trustees. Staff and others, retumlng to the origlnal rrKsts of finance for Berkshire Youth. Developing corporatelbusiness funding {in Gash and in kindl of vartous forms induding sponsorshTrp. (lonatlons. use of laci16b'es. volunteering et¢. Developing and launching a capital appeal. In addition, w wlll rtfier explore, as a medium temi option, the feasibility of social financed paent-bY results programmes Isocial Investment Bonds) fnr our H•althy Lrf•s?S offor. atertin9 1n-pr1nctfj TJi¥usslons wlth Ial auth711$ and lh& NHS. Development of tradedlp8id-for services (whether paid for by participants. dubs. sChoS or businesses) wll be undertaken in an organic way, seeking out and capitslising on opportunities as ihey present themse$ and extending our offer incrementally without tsking 5JnifiC$nI risks le.g. making snifICant investrnentl until the market potential and prlce polnts are more Clearfy underslockj. Page 9
BERKSHIRE YOUTH LTD IA company limit•d by guarantoal TRUSTEES. REPORT ICONTINUEDI FOR THE YEAR ENDED 31 MARCH 2021 ststement of Trustses. respon8ibilities The Trvslees {who are also the direclors of the Company for the purposes of company lawl arè responsiblA fnr preparing the Trustees, report and the financial statements in accordance with applicable law and United Kinqdom Accounting Stand8rd8 Iljnrfed Kingdom Gener211y Accgptod Accounting Pra1¢¢1. ConipdfTy I¢ iequlres the Trustees io prepare tinancial statements for each financial . Under company law. the Trustees musl not approve the financial statements unless they are satisfied that thpy oivp_ A tnje and fair viw of the stale of affaiT5 of the Company and of its incoming resour¢es and application of resource5, including ils income and expenditure. for that period. In pieparing these financial statements, the Trustees are requir&d to.. select suitable accounting policies and then apply them consistèntly.. observe the methods and principles of the Charities SORP IFRS 1021., make judgmenls and accounting estimates that 8Fe reasonable and prudent." stale whether applicable UK Accounting Standards IFRS 1021 have been fnll(Jwod. *iJbjeet to sny material departures disclosed and explained in the financial statements., Prepa the finan¢ial 5tat¢ment5 on Ili¥ yuiiiy LDnGein ba515 unless tt Is inappropriate io presume that the Company will continue in business. The Trugtees ar¢ sPOnsible for keeping adequate aGGountin9 that are sufflcteni to snow and explain the Company's transactions and disclose with reasonable accuracy al any lirne the financial position of the CompaT)y diid enable them io ensure ihat the hnancial statements Ctsmply with the Companies Act 2006. They are also resptsnsible for safeguarding the assets of the Company and hence for taking reasonable steps for the prevents'on and detection of fraud and other irregularities. Approvèd by order of the members of the board of Trustees and signed on their behaw by.. WEJLeftwl Datè". 10- 8_2oai Page 10
BERKSHIAE YOUTH LTD {A company Ilmlted by guarantso} INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 MARCH 2021 Independent Examlnefs R•port to thg Trustses of Befkshlrn Youth Ltd fthe Compan) I report to the charity Trustees on my 6xaminalion of Ilie arGoun15 of the Company for the year ended J1 March 2021. R•spon6lbilitie$ and Bfj¥lg of R•port As the Trustees of the Company (and its directors for the purposes of company lawl you are resp)nsible for the pparatIOn of thg 8ccounts in 8ccordan¢e with the requirements of lh& Companies Act 2006 {'Ihe 2006 Acr). Hawng satisfied mysdf that the accounts of the Company are I1 required to be audited under Part 16 of the 2CKJ6 Aet and are e1JIbl9 for indgpendent examination. I report in resped of my exarTrination of Uie Ctjwnpanys accounts carried out under section 145 of the Charities Act 20111'the 2011 Act'l. In carrying out my examination I have lolthA¢J lh6 DirectS given by the Charity Commission under section 145{5llb} of the 2011 Act. Indopendenl Examln•rfs Statsm•nt Since th• Compan$ gross in¢orne exeeedod £250,OW your exam[rr must be a memtrar ol a iuly listed In section 145 of the 2011 Acl. I confimi that l am qualrfied to undertake the examination because l am a member of the Institute of Chartered Accountants in England and Wales. which is one of the listed bodie5. I have completed my examination. I confim that no matters have come to my attention in conneclion with the examination giving me cause lo bel*ve'. accounting records were not kepl In resFeCt of the Company a5 requlred by secuon 386 of the 20IK Act; tho accounts do not accord those rccords., or the accounts do not Com¥ with the ac¢ounting requirements of kticlicm 396 of the 2C Act oth•r than any requirement that the accounts gwe a Inje and fairf view whi¢h is not a matter considered as part ol an ind•pond•nt oxamination.. or the accoLEnts have not been prepared in aOrdanCe wlth the metrths ar princTrpfas of the Statemanl of Recommended Practice for accounlirKJ and reporting by charities lapplicable to charities preparing their accounts in accordance with the Financial Reporting Standard appJicabl8 in th¢ UK arKI Republic of IrelarKI IFRS 102)]. I have no concems and have come across no olher matters In connè¢tion the examinalion to which 8ttention sIuld be drawn in this report in order to enable a proper undwst8nding of tho accounts to bg r•aehed. Page 11
8ERKSHIRE YOUTH LTD {A wmpany Ilmltod by guarante•) INDEPENDENT EXAMINERE REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021 Thi$ rewrt is mad8 solety to Companvs Trustses. as a body. in accordance 7Mth Part 4 of the Chariti8S (Accounts and Reports) Regulations 2tXJ8. My work has been undertak6n so that I mtghl stale lo the Companls Trustg.g.. those matters l am required lo stalg to them in an Indopendenl examinerfs report and for no other purpose. To the futlesl extent perniitted by law, I do rol accept or 8ssume resw)nsibilty lo anyone other than the Company ainl ltr Cumpan¥ Trustees as a body, for my work or tc( Ihis port. Signed.. Oarren O'connor 8Sc IHons} FCCA ACA James Cowper Kres¢on Chartorod Accountants and Statutory Auditor Reading Bridge House George Street Rggding RG18LS Datod: 18 August 2021 Page 12
BERKSHIRE YOUTH LTD IA company limitod by guarantee) STATEMENT OF FINANCIAL ACTMfiE8 (INCORPORATING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2021 Unrestrl¢ted funds 2021 Restricted fund? 2021 Total funds 2021 Total fuiids 2020 Incomè from: Oonation5 and legaci&s Charttsble activities.. Support s,n6 5.776 10.164 56,560 217.489 198.921 112.009 72.927 922 289.142 342,332 289,142 347.332 30.297 $4,369 Clubs Training and devdopmtsnt Activities Other trading aclivibes Investments Other irwme 5.000 30.297 54.369 520 1.326 11,756 1.326 31,336 11 19,580 Total In¢¢)m• Expendlturn on: Raising funds Ghaiitable aCtitieS. Support Action Clubs Training and development A¢tivilies Other c4)aritabie o)sts 104,924 705,423 810,347 669.681 14.1)48 14.IM8 12.617 50.249 294.352 4ng.863 48,433 49.973 23.694 56,560 183,871 120.622 34,824 100.543 24.912 294,3S2 404.860 4.803 46.433 49.973 23.694 Total eXndIture 140.219 748.193 888,412 533.949 {•xpendlturo)Iln¢omo Transfers betsveen funds (3S.29S 106.452 (42,rn11 1106,4521 18 (78.0851 13S,732 Not movemont In funds Roconclllatlon of funds: Total fvnds bwht forward Net movemant in funds 71,157 (149.222) (7B,Q651 135.732 147.595 71.157 355,296 (149.222) 5Q2.891 {78.065) 367.159 135,732 Total funds carTled lorward 218,752 206.074 424826 502,891 Statoment gf Firlal Actlvlues Includes all gains and losses racognlsed in the year. Page 13
BERKSHIRE YOUTH LTD IA tompany limOt•d by guardntè*l REGISTERED NUMBER: 04493501 BALANCE SHEET AS AT 31 MARCH 2021 2021 2020 Note Fix•d Tangsbla aÈ$ets Current a$$ets 6,1 8.433 Debtors Cash at bank and in hand 16 86.682 504.301 S8.679 481,262 S90.983 539,941 Creditors.. amounts falling due within one year 17 1172,3071 145.4831 Net current assets 418.676 Total a6s•ts less current liabllltie• 424.826 502.891 Total n¢t assèts 424,826 502.891 harity funds Restricted funds Unrestricted funds 18 18 Z06,074 218.752 355,296 147.595 Total fund5 424,826 502,891 The Company was entitled to expmption from audit under Soction 477 of the Companies Act 2006. Tho m8mbors have not required the Gompany to obtaiii <lTI &lLFdit for the year In question in accorsjance wrth section 476 of Companies Act 20(. Th8 Trustees acknowledge their responsibilities for complwng with tho requirements of th• Act with respacl to accounting records and preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable lo entities subject to the small Companies regime. e Iinan men ere appro and aulhorised for issue by the Tnjstees and signed on their behaw by.. W E J Leflwi¢h Date.. 10-8 EDE. I The notes on pages 16 10 31 forni part of th8se financial statements. Page 14
BERKSHIRE YOUTH LTD (A company limlled by guarantso> STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2021 2021 2020 Nol• C¥$h Ilow* from op•ratln9 actlvitles Net cash used in opgratin9 activit¢e6 21 26,082 120,639 Cash flows from Inve•tlng actlvltle8 Bank interest Purchase of tangible fe assets 1.326 (4.369) 14,462) Net cash usad In iTrvostlng •ctl¥St (3,lJ431 13.773) Cash 110 from Iln•nGing actlvities Net cash provlded by flnan¢lng actlvltles Chang• in cash and Gash equlvalents in the ygar Cash and cash equivalents at the beginniro of the year 23,039 116,866 364.396 481,262 Cash and eAsh •qulvalents at tho gnd of lh• yaar 22 504.301 481,262 Thè not88 on pxuAs 16 to 31 form part of thos• finanelal gtatgmonts Page 15
BERKSHIRE YOUTH LTO (A company Ilmltsd by guarants•) NOTES TO THE FINANCIAL STATEMENT8 FOR THE YEAR ENDED 31 MARCH 2021 G•nernl IntoatO Berkshire Youth Lld is a privats company. incorporated in England And limited by guarante8. The registered office and principal place of trade of the Company in the year was Wallington Hous8, 44 Wallington Strp•.t. Règding. Btrkshirè. RG1 4RJ. Accountlng pollclès 2.1 Ba#ls of preparatlon of flnanclal tstatemènts Th8 financial $tstements have been prepared in acwrdance wth the Charities SORP IFRS 1021- Accounting ar Reporting by Charitip... Statement of Recommended Praolice applicable to Gharities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and R?publsc of Ireland IFRS 1021 (effecllve 1 January 2U15}, the Financial Reporting Standard applicable in the UK and R6public of Ireland IFRS 1021 and the Companips Art 2006. 8erkshir8 Ynijth Ltd mgètg tho dafinitson of a publi¢ benefft entSty un(Jei FRS 102. Assets and liabilit$ are initialty recognised at historical Cost or transaction value unless otherYSe staled in the relevant accounting wAicy. 2.2 Company 8lalu$ The company is a company limited by guarantee. The members of the company are the Trustee$ named on page 1. In the event of the company belng wound up, the Ik?bility in respect of the guarantee is limitsd to £10 p8r mgmkr of the company. The Companvs registered offico and prtncipal place of business ss Watlington House, 44 w8ington Street, Reading, Berkshlre, RG14RJ. The ¢ompanls principal aGtwity Tr8 that of the provisivii of youth vth services. 2.3 Golng concem As at the date of this report, the recent coronavirus pandemic has created a SnIfiCant amount of un¢ortainty ond diswpti¢Jn thg charlry sector and beyond. Many chartties and business88 are likely to struggle financially over the coming months. While the financial posilion of Be$hIre Youth is likely to be negatively affected, it is in the fortunate position of havillg sufficient reserves and a healthy cash balance in place in order lo keep the organisation running for the fores¢eable future. As of mid-April all staff returned to work after the Easter holidays and those working in seh(Js have been able to ¢ontinLFe the SuPrt lo ng peopl8. Our communty delivery has adapted lo ongolng and evdving rules and regulations and future developments of a youth work offer will continue a5 restriptn5 lift. W8 do not soè a negativc eff¢¢t on th¢ d&[1[Nj for yuuth work. In faa COV has pres@nted a challenge lo young people who are vory uncertain of the future, with no Govemmont youth slraLegy alld lundlng being pnorilised to support altemative regions. We are expecttng further cuts to service in the local areas pla(ing mcbrp. and more demand on an overburdencd eommunity arKI not for profit sector. Page 16
BERKSHIRE YOUTH LTD (A company Ilmlted by guaranto9) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021 Accountlng poll¢les Icontlnuod) 2A In¢omè AJI income is recognised once Ihe Company has entrfiemenl to the inrne. tt is probable that the income will rp.rftived and the amc4Jnt of income rocaivablg can be measud reliabty. For legacres. enlltlement is taken as the eartler ol the dale on which either". the company is awere that probale has begn granted. the estate has been finalised and notification has been made by the execulor(s} lo the Trust that a distribution will be made. or when a distribution is received from the estsle. Receipt of a18ga¢y. sn whole or in part. is onty ¢onsKlered probable when the amount can be measured reliably and the company has been notified of the execulorfs inlents'on lo make distributiotb. Wlivre legacies have been notjfied to the company, or the company is aware of the granting of probate, and the criteria for income recognition hav8 not bethn met. then thÈ 18gacy 15 treated as a conting8nl assgt and disdo$8d rf ma18rial. Donated seNces or facllrties aro recognised when the company has contrd over the item. any conditions asSl81e¢j wrth the donated item have been mel, the receipt of economic benefit from lh8 use of the company of the itern is probxjblp anrl that ecA)nomic l)onefit ean be mgasurod f•lkgbly. In accordance with the Charities SORP IFRS 1021, the general vdijnteer time of the Friends is not rec(NJnised and fer lo the Trustees, report for more information about their contribullon. On CeiPt, donated professional services and Ilonated tscililies are recognised on the basis of the value of thé gift to the company which is th8 amount the company would have baen wlling to pay to obtsin services or facilities of equivalenl economic b8n8frt on the op8n mathel.. 8 corresponding amount then recognised in expenditure in the p8riod of recaipt. Income tax recov8rable in relation to donations received un(ier Grft Aid or deeds of covenant is recognisgd at the time of tho donation. InGQm8 tax recoverable In reth.on to investmenl Income is reccfjnised at the time the investment income is receivable. 2.5 Exp•ndlluro Expenditure is recognised once there is a legal or constructive obligation lo transfer economic benefit to a third paty. it is probable that a transfer of economic benefits wil b8 required in settlement and the emnI of the oblKJalion can be measured reliabfy. Expenditure is classified by athity. The costs of each aclivity are made up of the total of direct cosls and shared costs. induding 5UPPOrt costs involved in undertaking each activity. Direct costs altributable to a single activity are alICted direcuy to that activity. Shared costs which contribute to more than one activity and support costs which are not 8ttribut2blÈ to a singlre activity are apport&)ned belween those aCtiVaS on 8 ba¥1$ consistent wth the use of resources. Central staff costs are allocated on the basis of time spenl, and depre¢ialion charges alloGat8d on the vf the a55et'5 Use. Fundraising costs are those incurred in seeking voluntsry contributions and do not include the cost$ of disseminating information in support of the charitsble activities. Govemancè costs are those incurred in nneCtIOn WFth administration of thè company and compliance with constilulional and ststulory requirements. Costs of generating lunds are costs incurred in altracting voluntary income. and those Incurred in trading activtties that raise funds. Chatlfable 8aNni8s and f*vemance costs are costs inujrred on the companrfs operations. induding support thsts and costs rdaling to the govemance of tha mmpany apportioned to eharitabla activthes. Page 17
BERKSHIRE YOUTH LTD {A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021 A¢countlng pollcl•s Icontlnts•d) 2.6 Int•re8t r¢G•lvabl Interest on funds held on deposit is included when receivable and the amount can be measurod reliably by Ihg. company., this is rtormally upon notification of Ihe intereat paid or payabl¢ by the Bank. 2.7 Taxatl¢>n The Company is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Financ8 Act 2010 and therefore il meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the Company is potentially exempt from tsxalion in respect of income or capital gains receivtyj within categomes covered by Chapter J Part 11 of the CorporatiC¢ Tax Act 2010 or Seelion 256 of the Taxation of Chargeable Galns Act 1992. In th8 extent that such incomo or gains are applrod exdusiv•ly lo chaiitsble purF)SèS. 2.8 Tanglble fixed assots and dèpreciatlon Tangle fixed assets arÈ iniliamy reeA)gnisod at cost. After roco9nition. under the cost modtl, tan9ible fixed assets are measured al cost less accumulated depreciation and any accumulated impaim)ent losses. AJI costs incurred to bring a tangilAe asset into its inlend8d working condition should be induded in the measurement of cost Depr8¢iion is charged so as to allocata the cost of tsngible fixed assets less their residual value ¢)ver their gstimated usgful lives. using the straighl-line m8thc#J. Depreciation is pmwded on the fdlowino bases: Motor vohldes Office 8quipment 25% atraight line 33% straight line 2.9 Debtors Trade and other debtors are reccN3nised at the settlement amount after any trade dlscounl offered. Prepayments are valued at the amount prepaid nel of any trade discounts due. 2.10 Cash at bank and In hand Ca8h al bank and in harnl indudes cash and short-term highly Ilquid investments wfth 8 short matunty of throe months or less from the dale of acquisition or openinq of the deposit or similar account. 2.11 Llabll1li and provlsions Liabilities are rewgni5ed when there Is an Oblatron at the Balance sheel date as a result of a past event. it is probable that a Iransler of economic benefft will be requlred in settlem8nt, and lh8 amrjtjnt of th8 settlement can be astimalgd reliably. Liabilrti6s are recognised at the amount that the company anticipates it wll pay to seltle the debt or the amount it ha8 received as advanced payments for th goods or seryices it must provide. Provisions are measurod at the best estimate of the amounts required to settte the obligation. Where Ihe effect of the lime value of money is material. the provision is based on the present value of those 8mounls, discounted al the pre-tax discount rale that reflects the risks specific to the liability. The unwnding of the discount is recognised wilhin interest Payable and simitar charges. 2.12 P•nsions The Company operates a defined conlribulion pension scheme and the pension charge represents the amounts paya¢ by the Company lo IliE fuiid in tgspect of the year. Page 18
BERKSHIRE YOUTH LTD (A company Ilmit•d by guarante8) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021 Accounllng pollcles {¢onllnued} 2.13 Fund ac¢ounting General funds are unrestrtcled funds which aTe available fof use al the discrelion of the Trustees in fUrtrneP nf th8 gèneral obj8Ctives of th• Company and which have not becn d¢si9llated for other pufposes. Investment Income, gains and losses are allo¢ated to the appropriate fiJfKI. Crltical a¢¢ountlng •stlmatss and ar•as of Judgmonl Eslimales and judom8nts are continually evaluated and ar8 based On hi¢tnrir41 8xperieneÈ and othor fa¢lors, induding expectations of future events that are believed to be reasonable under th8 Lxreumstances. C"¢al accouniing ests"mates and assumptions: The Company makes eslimales and assumptions conceming the future. The r&sulting accounting estsmales and assumptions wll, by definition, seldom equal the relaled actual results. The estlmates and assumptions that have a significant risk of causing a material adjustment lo Ihe carrying amounts of assets and liabilities ¥n the n&xt financial year ar8 dl$¢ussed below. Tanglble Ilx•d assets Tangible fixed assets are depreCled over their usefijl lives tsking into account residual valu8s. %thèrè appropriate. The actual lives of the assets and residual values are assessed annualty and may vary dending on a number of factors. Resldual value assossments con3Kler issues such as the remaining Ilfe of the asset and Flroiected disposal value8. Page 19
BERKSHIRE YOUTH LTD IA company limlt•d by guaranloe) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021 Incomg from donatlons and1o94cles Unrestricted funds 2021 Total funds 2021 Total fvjnds 2020 Donations 5,776 5.776 10,164 In 2020, of the totd income from donations and leg8eies, £10,164 was lo Unrencted funds. In¢om* from othertradlng actlvltl•s Income from fundrnislng gvents Unrnstrlcted funds 2021 Total funds 2021 Total funds 2020 Fundrain9 520 520 922 In 2020. of the total income from fundraising events. £922 was to unrestricted funds. Inve$thient incom Unreslrictod funds 2021 Total fund5 2021 Total funds 2020 Investment income 1.326 1,326 In 2020, of the total income from investment income, £689 vrd5 to unrestrlcted funds. Page 20
BERKSHIRÉ YOUTH LTD IA cornpany limited by guarantee) NOTES TO THE FINANCIAL STATEMENT8 FOR THE YEAR ENDED 31 MARCH 2021 Incoffllng rosources from charitable aGtlvith8 2021 2020 8upport Affiliations Other income Grants 955 2,564 53.041 50.249 56,560 Ac119 Other income Granls 537 216,952 289.142 289,142 217,489 Club8 Other inGome Grants 28.199 319.133 37.578 161,343 347.332 198,921 Activltles Other income Grants 5.991 48,378 10.9)8 62,017 54.369 72.925 Tralning and dovelopmonl Other income Grants 24.142 6,155 21,099 90.910 30,297 112,9 Page 21
BERKSHIRE YOUTH LTD (A company limitsd by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021 Grnnt 2021 2020 Grants re¢elved Includ¢d in Ihe above, are as follows: 29th May 1961 Charitable TNst Awar¢Js fof all 8arnado8 BBC Children In Need Berkshi Community Foundation Bem8rd Sunley Foundation Bracknell Forest Louncil Children, Young People and Learning Directorate 8raGkn¢ll Forcst Youth 8¢rvice Future Proof UK Youth Garfield Weston Foundation Gerald Palmer Eling Charitsble Trust Get Berkshire Active Greenham Trust Ltd {fom7ety Greenham Common Trust) Greenham Trust The Good Exchange Newbury Town Council Police and Crime Commissty?ner from the Home Office Early Intervention Youth Fund Royal Berkshir8 Fire and Rèscuè Sèrvitsj S¢hoo] for Social Entrepreneufs ITh8 Enterprise Development Programmel Shan18y Foundation Sovereign Housing Thames Valley Police Thatcharn Town Council The 818grave Trust The Payne GaIaY Ch8rttabl6 Trust The Sobell Foundation Thts Stevenwns Family Chatrtabte Trust (BCF) Th8 sre Charitablè Tnist The Syder Foundation UK Youth- Be inlernel Citizens West Berkshire Tumoround Familie5 Wooden Spoon Other 3,000 9,945 109.932 30,202 34,158 so.000 55,380 14.500 55,380 14,500 4.284 100.oc 2,500 20,877 89.970 12.500 44,517 22,587 81,3 184.365 3.1 S9 9.739 2.000 5.000 5,973 20.000 20.000 2,000 10.000 1J.000 10.000 15,000 25,0(X) 5.430 20,000 70.000 19.313 713,057 580,504 Page 22
BERKSHIRE YOUTH LTD {A company limited by guarnnteel NOTES TO THE FINANCIAL STATEMEiirs FOR THE YEAR ENDED 31 MARCH 2021 Charftablg activity costs 2021 2020 Support Action Clubs Activilies Training and development 89.055 293.972 409,118 49,906 46.372 S6,560 183,871 120.622 100,543 34,824 888,423 496.420 SUPPORT.. This is (he tP50urce neeaeu to Ilxlireclly support all charitable a¢tivilies. These are costs incurred to ensure th8 effeclve development and delN8ry of nilr offèr of-. Aetivitios, Training. Action and lub Support. ACTION.. Volunteers are the b8ckbone of Berkshire Youth. Through the Action department we $UPPDrt adults and young people to take positive action wthin iheir own communty. trj become the next leaders, and to invdve others in shaping services to young people. ACTIVITIES.. Our t&am strNe to encourage young peOe lo adopt a healthy lifestye. The team offer range of competitive and non<ompelitive events for young people to become invdved in. CLUBS.. AU Berkshire Youth dapartmonts sr• involv•d in tha wjpport of our club8,. Individual ywth o4ub5 are provided wilh the neSSary policies and training to cover the essential elements of running a dub and ensuring that a safo, ¢halleTigiiiy and enlordole programme is on offer lo young people. We also affiliale our members to Ambiknon (fonnerly NACYPI and UK Youth. TRAINING.. Thé d8partm8nt provid•s a range of Porydonel and dub developm81?t opportunlO8s f volunteer workers and Ung p80ple. Berkshire Youth aims to improve the recognition of the work deliverod to n9 people ev8ry week across the county. 10. GOVaman ¢ts 2021 2020 Ind¢pendenl ex&iYiinatFDll Wsts Pa1 qoNtces Govemance expense- wages and salaries Governance expense- social security Govemance expense- pension costs 3,720 1.369 18.128 3.631 1.9Z8 17,600 1.238 528 25,050 24,925 GOVERNANCE.. These costs are incurred lo ensure that Berkshire Youth complies all statutory and GhaiitsblE obligatlons. In 2021. ot the total govemance cost, £nil 12020: £Nill vR8 expendtture Irom restricted funds. Page 23
8ERKSHIRE YOUTH LTD {A company Ilmitod by guaraTrt••) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021 11. Other incomlng rnsources Unrestricted Reslrlcted funds funds Total funds 2021 Total Yunds 2020 2021 2021 Job retention scheme grant 11.756 19.580 31,336 11 Independ¢nt exovnlnerfs remunerauon The independent èxaminerfs remuneration amounts to an independent examiner fee of £3,720 (2020 - £3,631). 13. Staff ¢osts 2021 2020 Wages and salaries Social security costs Contribution to defingd contribution pension schemes 301,139 24,174 13.379 277,310 20,542 11.552 338.692 309.404 Th8 #voragè nUmr of pereon$ omployed by the Company duiing Ihv yTar was as Tollows." 2021 No. 2020 No. Charitablg acbvttses Administration of the chanty 25 26 28 The averaae headcrmint oxprèssod as fulktimo oquivalentB was 10.612020.. 8.31. The number of emoYeeS wth05e employee benefits {excluding employer pension costs) exceeded £60.(K)O wa$: 2021 No. 2020 No. In the band £60.001- £70.000 Th8 key management personnel of Befkshire Youth comprises Ihe Trustees and Chief Executive Officer. The totr31 employee ben¢ffts of key niaiiay¢inBfit personnel were £fj8.288 {2020'. £67,389). Pag8 24
BERKSHIRE YOUTH LTD IA company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MCH 2021 1& Trust••$' ramunoratlon and expens•• Durinq the year. no Trustees received any remuneration or other benpfrtg12n20- £NILI. Durin9 the yeor onded 31 mtth 2021, no expenses have been inGutted (2020- £9841. 15. Tanglblo fwgd a$80ts Motor vehides offl¢0 equlpmont Totsl Cost or valuatlon At 1 Aprfl 2020 Addilions Disposals 37,760 38,969 4,369 (7.662) 76,729 4,369 123,532) {15.870) At 31 Marth 2021 21,890 35.676 57,566 Depreclatlon At 1 April 2020 Charge for the year On di¥p08a18 32,885 4,639 (15,870) 35.411 2.013 17.6021 68,296 6.652 12),5321 At 31 March 2021 21,654 29.762 51,416 Not book value At 31 March 2021 236 5,914 6.150 At 31 March 2020 4,875 3.558 8.433 1& Debto 2021 2020 Trade debtors PrapayTngnts and acLYued incomo 83.919 2,763 52,852 5,827 86,682 58,679 P8ge 25
BERKSHIRE YOUTH LTD (A company limited by guarant8el NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021 17. Creditors: Amounts falling due wlthln ong y&ar 2021 2020 Trade creditors Other tsxation and social security Olhgr creditors Accruals and deferred income 36.148 3.318 1,078 131,763 9,140 7.666 724 27.953 172.307 45,483 Page 26
BERKSHIRE YOUTH LTD (A company limited by guarantso} NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021 18. Statemonl of fvnds Statement of funds- ¢urrent year Balance at 31 March 2021 Balanco at 1 April 2020 Trnnsfers inlout Income Exp•nditure Unrestri¢tgd funds Berkshire wide 147.595 1924 {140.219) 106.452 218.752 RoStri¢ted lunds Bethshira wide 355.296 705.423 1748.193) 1106.4521 206.074 Total of funds 502.891 810.347 (888.412) 424,826 ststoment of nd9- prlor ygar Balance al 31 March 2020 Balance at 1 April 2019 Transfefg inlout Income Expenditure Unrostrlcted funds Berkshi wde 250,700 101.169 1204,985) 711 147.59S Restrlct•d funds Berkshire wide 116.459 568.512 1328.964) 17111 355.296 Total of funds 367,159 568.512 {533.9491 502,891 Page 27
BERKSHIRE YOUTH LTD (A company limited by guarantsel NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021 19. Summary of funds Summary of funds- CUbTent yaar Balance ai 31 March 2021 Balan¢0 at 1 Aprtl 2020 Transfers Inlout Incomg Expondlturo General fund8 Restricted funds 147.595 355,296 104.924 705,423 {140.2191 (748.1931 106,452 (106.452) 218,752 206,074 502,891 810,347 {888,4121 424,826 Summary of fvnda - PTlor year Balance al 31 MarGh 2020 Transfe inlout 1 April 2019 Income Expondlture Gerter81 funds Restricted funds 250,700 116,459 101.169 568.512 1204.9851 1328,9641 711 147.595 355,296 (7111 367.159 669.681 1533.949) 502.891 AfiAlysls of a•sots b•lw••n funds Analy515 of net asBeis between funds- current year Unrgstrlcted RKlrSctod funds fund$ 2021 2021 Total funds 2021 Tangible fixed assets Curreni assets credito duc within ono year 6.150 384,909 (172,JQTI 6.150 590.983 {172.3071 206,074 Total 218,752 206,074 424.826 Page 28
BERKSHIAE YOUTH LTD IA company Ilmited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 M*RCH 2021 20. Analysls of net ass915 between funds {continugd> Analy¥ls of n•t assets botween funds- prior yaar Unrestrsutstj fvnds 2020 Re5trlGted funds 2020 To1 fijnds 2020 TangiNe fixed assets Current assets Creditors due thin one year 8,433 184,645 145.483) 8,433 539.941 145.483) 355,296 Total 147,595 355,296 502,891 21. Recon¢lllatlon of nét movomant In funds to not Gash flow from operattng 8¢tlvltlgS 2021 2020 N81 incDmglexpendilurg for th8 ygar (88 per Ststement of Financial A¢tivitie8) (78.065) 135.732 Adjustments for. Deprèeiation char9•8 Bank interest Increase in debtors Increaselldecreasel in creditors fj.652 (1,3261 128,0031 126,824 7,499 1689) (17.3681 (4,5351 Net cash provlded by opeTatlng actlvitles 26,082 120.639 Analy818 of cash and ¢ash equlvalents 2021 2020 Cash in hand 504.301 481.262 Totsl cash and ¢a¥h equlval•nts 504,301 481.262 Page 29
BERKSHIRE YOUTH LTD (A rompany limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021 23. Analy81s of Not Debt Al 1 Aprfl 2020 Cash flows At 31 March 2021 Cash at bank and in hand 481.262 23.039 504.301 481,262 23.039 504.301 P•nslon commltmonts company operates a defined contribution p¢n3ion SLlivme. Thp asws of irt6 scheme are held S8parately from those of the company in an independenY administered fund. The pension cost charoA represents ¢J)nlriOutions payable by the company to the fund and amounted to £13,37912020.' £11.552). Contributions tot811ing £1.D7A {?020.. £724) were p8y$bl8 to thè fund at the ba18nc¢ sheet datts and are included in creditors. 2& Rolated party transactlons Certain costs are recharged to The Wayz. a charity which is governed by some of the senior management team of Berkshire Youth. Befkshire Youth Also hnjd the lease of the building used by The Wayz. The emptoyees who work out of The Wayz are BerkshiTr Youth emF4oyees. During the year, InMe totalllng £22,525 12020.. £26,713) wo8 CeiVed from The WayL. Co5tS totalllng £16.861 12020.. £5,452) were purchased from The Wayz. At the year end inlcuded wthin trade debloTS is an amount due from Tlie Wayz of £7,830 12020: 1,728} and induded 1n trade creditors is an amount due to The Way2 of £5.44612020.. 3601. During tho r, incoma totalling £10.824 (2020.. 10.612> was rgceived from Brilwell Youth & Ctwnmunity Project, a charity in which David Seward is also a trustee, for services provided. Al the year end. included thln trade debtors is £10,824 (2020.. £Nill due from Bri11 Youth & Communlty ProjecL Costs totslling £Nil12020.' £1.908) were purchased from lQntbury Youth Club, a charrty in which David Seward is also a trustee. for the use of Berkshite Youth employees. At the year erKI, £Nil I2020= £Nil) w8$ du8 to Kintbury Youth Club from Berkshire Youth. Costs totallino É2AO,38012020: £Nill havo bagn paid to 8erkshire Youth Trust, a Gharity in vthith Rogw Smee is also a trustee, for refurbishment expenses. At Ihe year end. £Nil (2020.. £Nill was due lo Berkshire Youth Tru¥l Irvm BeTkshlre Youth. Controlllng party The company is controlle(I by the tnJst8es 85 disclosed per page 1 of the financial statements. Page 30
BERKSHIAE YOUTH LTD {A ¢ompany limitod by guarante8) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021 Company Ilmltsd guarantse The company is limited by guarantee and as such does not have shate capital. In the event of the company being wound up every member of the charity undertakes such amount as may be required (not gxceeding £101 to tho charitys atsls. 28. UnrestrIct fund This comprisgs trse funds whi0* the trustees a free to use in accordan with the charitable objectives. Pag8 31