VrbJJkgun*urvTrarwoCbc Ref. 4TDV-ZGEE-UP9X 08A2k 16..04.'15 BST (UTC +1} D 1r2 p 1135 Registered number: 04493501 Charity number: 1106341 BERKSHIRE YOUTH LTD (A company limited by guarantee) TRUSTEES. REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022
VrbJJkgun*urvTrarwoCbc Ref. 4TDV-ZGEE-UP9X 08A2k 16..04'.16 BST (UTC +1} D 1r2 p 2135 BERKSHIRE YOUTH LTD (A company limited by guarantee) CONTENTS Page Roference and administralive details of tho Company. its Trustees and advisers Trustaes. report 2-10 Independent auditors. report on the financial slatsrnents Statement of financial activities 14 Balance sheet 15 Statement of cash flows 16 Notes to the financial statements 17-33
VrbJJkgun*urvTrarwoCbc Ref. 4TDV-ZGEE-UP9X 08A2k 16..04'.16 BST (UTC +1} D 1r2 p3135 BERKSHIRE YOUTH LTD (A company limited by guarantee) REFERENCE AND ADMINISTRATIVE DETAILS OF THE COMPANY. ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 MARCH 2022 Trustees W E J Leftyvich OBE. Chair up to 17 May 2022 R G Smee MBE A Boissel S Atkinson D Williams OBE A telohnS W Au51in-Bush P Virk (resigned 13 May 20221 G Wilkinson, Chair from 17 May 2022 lapwnted 17 May 20221 Company registered number 04493501 Charity registered number 1106341 Registered office Wallington House, 44 Watlington Street. Reading, Berkshire. RG14RJ PatTon Mr James Puxley. Lord Lieutenant of the Royal County of Berkshire Chief Executivo Officer D M Seward Indepandent auditors James Cowper Kreston, Reading Bridge House. George Street. Reading, RG18LS Bankers CAF Bank Ltd, 25 Kings Hill Avenue, Kings Hill, Wesl Malling, Kent, ME19 4JQ Natwest, 118 High Street, Slough, Berkshire, SL1 1JH Close Brothers Savings. 10 Crown Pla, London, EC2A 4FT Solicitors Field Seymour Parkes, 1 London Street. Reading. Bertshire. RG14PN Page 1
VrbJJkgun*urvTrarwoCbc Ref. 4TDV-ZGEE-UP9X 08A2k 16..04..17 BST (UTC +1} D 1r2 p4135 BERKSHIRE YOUTH LTD (A company limited by guarantee) TRUSTEES. REPORT FOR THE YEAR ENDED 31 MARCH 2022 The Trustees present their annual report together wlh the audited financial statements of the Company for the 1 April 2021 to 31 March 2022. The Annual report seNes the purposes of both a TNstees' report and a directors. report under company law. The Trustees confirrn that the Annual report and financial statements of the charitable company comply Mqth the current stalulory requirements. the requirements of the charitable compan¥s governing document and the provisions of the Statement of Recommended Practice ISORPI applicable to charities preparing their accounts in accordance the Financial Rewrting Standard applicable in the UK and RepubliG of Ireland {FRS1021 leffeGtive 1 January 2019). Since the Company qualifies as small under sectK)n 382 of the Companie5 Act 2006, the Strategic report required of medium and large companie5 under the Companies Act 2006 Islralegic Report and Directors, Report) Regulations 2013 has been omitted. Objectives and activities Public Benefit Berkshire Youth operates as a Charity and the Trustees have paid due Tegard to the guidance issued by the Charty Commission regarding public benefit. this is ouuined under the polices & objectives below . Policies and obiectives The objective of the charFty 15 to further the development and education of young people through leisure time aGtivities, to help them grow to full maturity as individuals and members of SOGiety so that their conditions of life may be improved. The objective allows the Chairty to.. establish, support and develop dubs for young peokle- provide a platform for work related to drug51alcohol abuse, crime and other social issues,. work towards the iniliatFon and support of relevant community projects.. provide high quality training, personal development and activity through a netrNork of national and local partners.. work in partnership with other speualist agencies, to improve social inclusion and financial independence for young people; provide an opportunity for the implemenlalion of local and national government initiatives and social development programmes, through the voluntary youth Servi,. and link up with commercial organisations in a wide range of spOnscd programmes and activities for young people. Achievamants and performance a. Charitable activilies April 2021 was the start of"retum to Nomial. wth no restrictions and people being asked to go back to work and school. This has proven to be neither slraighl forward nor easy for many, with high levels of anxiety amongst the vulnerable communib"es, reluming lo school and work has been a challenge. Berkshire Youth has been providing continued support through our schcols work with the mentoring programme offering 1 to 1 sessions for those young people who are finding the transition most challenging. The schools, sports coaching has been helping with getting young people back into activities and supporting classroom staff lo cover the range of absence caused through posf(ive covid testing. Page 2
VrbJJkgun*urvTrarwoCbc Ref. 4TDV-ZGEE-UP9X 08A2k 16..04..17 BST (UTC +1} D 1r2 p $135 BERKSHIRE YOUTH LTD (A company limited by guarantee) TRUSTEES. REPORT ICONTINUEDI FOR THE YEAR ENDED 31 MARCH 2022 Achievements and performance {continued} The 2021 schc4Jl survey conducted by Berkshire YCth showed the level of anxiety amongst young people, not just over covid and mental health, but the environment and fijture opportunities. The most shocking and emotive comments were not only in the Berkshire Youth survey but also across the Oxwell survey that young people just wanted °Kindness"_ Children and young people have seen their lives dramatically changed through the covid pertod, but prior to that the last decades have seen cuts in services which have decimated the support structure. YoLrth work has taken a huge hit to such an extent that unFversities are no longer offering the training places that were available and courses have been cut from the sylabus. The survey also highlighted the need of young people for Ihings to do out of schools. wth safe spaces rated as a priority. The pandemic and its affects will be with us foT many years, bul coupled with the reduction of trained youth wod(ers and people entering professions associated across the children and young peoples, womorce. the challenges will be with us for a lot longer. However, Beth5hire Youth has responded to the challenges and are proud to have offered young people some real support, delivering through the school melltoring scheme. detached 5es5ions, well-being projects arKI the regular out of school activities. Sel against all these challenges we have opened the newly refurbished Waterside Centre in Newbury- no mean feat given the pressure of a global pandemic and supply restriction issue5. We have continued to build on the great work in Bracknell and Slough and have created a social media platfomi to have conversations Mryth and about young people. The assumption that poverty in Berkshire does not exist and that young people do not require the same support as other areas in the UK is deeply sad. with wailing lists for mental health support at an all-lime high and the demand on food banks grOng. Berkshire Yothh is championing the value of'prevention,, encouraging others to invest in the long-tem) future of young people, seeirg this through the capitsl build programme and through our everyday work. We sb"Il need lo expand the work force and encourage communities to get on board lo create more youth offers out of school and shine a light on the need to empower communities and young people. Despite the immense challenge we have still provided in the finanaal year 2021- 22 the following= School Mentoring Project and Detachod Youth Work This project was funded to identfy young people at risk of becoming involved with serious crime andlor the county lines drugs gangs, but has been expanded to indude those young people who are at risk of exdusion. Even with restrictions and the c105ure of schools through lock40w we have been able to work wth." 227 individuals, who attended a total of 2,080 sessions and engaged with a youth worker for 12,001 hours delivered. Newbury Town Detached Team Continued to build on the worf( of the NeM¢)ury Town Detached Team, working closely in partnership wth other agen¢ies we have been able to offer a regular connection for the young people of Newbury with a safe face and contact. Dotached work.. youth workers mel wth 3,301 young people over 373 sessions. ranging from 3 hours to 7 hours per session. Wost Berkshire Youth Hub The Wesl Berkshire Youth hub was created during the pandemic a5 a pilot to support young people lo access their out of school activity, we have now built this into the central are of the Berkshire Youth website and offered the infomiation across the six local areas of Berkshire. We are ¢ontinualty looking at development opportunities for young people, linking these to a central web based hub provides access for both young people and agenaes. Page 3
VrbJJkgun*urvTrarwoCbc Ref. 4TDV-ZGEE-UP9X 08A2k 16..04..17 BST (UTC +1} D 1r2 p 6135 BERKSHIRE YOUTH LTD (A company limited by guarantee) TRUSTEES. REPORT ICONTINUEDI FOR THE YEAR ENDED 31 MARCH 2022 Achievements and performance {continued} After Schools CoachinSPLAT1LeaderSIPIWe11beingIF4y Community Schools Coaching- The "in and after school" coaching programme consisted of a variety of activities including PE lessons, ASC, Tag Rugby. Basketball, KS2 Mulli-Activity, KS2 Hockey, KS1 Invasion, KS1 Mulb'_ Skills and Gnnastics. Community coaches delivered 555 sessions with 5,319 attending. SPLAT Programme: provides community-based sport and acb'vities ft)r young people. The team managed 20 sessions and delivered to 397 young Feople. Leadership programme: a programme by Berkshire Youth using OCN Level 1 Leadership Qualification with pacipants covering a range of topics to aid the development of their leadership skills 20 young people gained aecreditation in this. Wellbeing Programme: focuses on supporting young people to improve their mental heamh and wellbeing. The programme is designed to equip participants wth daily activities that wqll aid them in taking control of their mental wellbeing. Under the programme we delivered 15 sessions to 1,628 young people. Fit4Youth= unique Health and Wellbeing programme desigTred spefiCallY for children and Young People. The programme delivered 58 sessions to 148 young people. Training With restn"cttons Itfted we had the potential to deliver face to face again but with matemty leave we had to utili the expertise of external trainers to deliver some of the training offer which included.. four First Aid courses to 27 participants one Young First Aiders course to 90 partiupants first aid training as part of a wider Drivestart programme three Universal Safeguarding Children to 21 partiapanls one Designated Safeguarding Lead course to 5 paCipanIS One Equality & Diversity course to 9 participants One Mentoring Programme wth Reading Universty Leadership Academy- 20 participants Duke of Edinburgh Award The VFrtual award programme has provided young people wrth the opportunty to engage with the award scheme in a manneT Suitable to their lifestye and available resources. During this pandemic year.. 33 Gold participants were registered,. 2 completed 42 Silver participants were registered., 14 participants completed full award 111 Bronze part¢cipanls were registered.. 53participanls achieved full award.. 20 participants achieved the Certificate of Achievemenl Page 4
VrbJJkgun*urvTrarwoCbc Ref. 4TDV-ZGEE-UP9X 08A2k 16..04.'18 BST (UTC +1} D 1r2 p 7135 BERKSHIRE YOUTH LTD (A company limited by guarantee) TRUSTEES. REPORT ICONTINUEDI FOR THE YEAR ENDED 31 MARCH 2022 Achievements and performance {continued} The Wayz BeTkshire Youth is very proud of the work delivered from and OLrt of the Wayz Youth Centre in Bracknell. The team at the Wayz has provided access fvnding for youth work at the Centre through detached work, offering a 52-week programme of school support, summer holiday schemes and after-school activities across the pandemic year.. the team has supported= An average of 114 young people attending youth sessions each quarter via face to face sessions or zoom 12 young volunteers Accredited qualrficalions- 15 Youth Achievement Awards. 20 Fulureproof, 10 First Aid. 10 Health & Safety, 8 Elevate programme 32 referrals received from outside agencies plus 35 requested focused engagements in etther primary or secondary schools 273 young people reached through detsched work 266 young people reached through mobile youth hub The Waterside Centre We are open,. in the midst of dosures and cuts Berkshire Youth has been abte lo open the Waterside Centre and not only open but offer a programme to young people which indudes= Climbing, Canoeing, Holiday activities with Food, Dancing and Singing workshops, Boxing taster sessions. a Boxing club and B0MiSe a divisionary scheme. We have also provided community events and activities and fed the communty wth a firsl-rate Café. inclusive of the diverse populabon of Newbury. The holiday and after school projects have induded wjung people of refugee status and a$uM seekers. Through these sessions we have had 1,134 young people engaged in a variety of activities at the Waterside Centre. Berkshire Youth has been an integral part of the Britwell Yryjth and Community Project for over 50 years. The support and guidance they provide is pertinent for many reasons lo a small organisation such as Bri11. Firsly, David Seward who is the CEO for Berkshire Youth is also the Chair of the board of Trustees at Britwell. The expertise and experien he brings is very helpful as il gives a different perspective on the youth work BrrbNell is delivering in the most deprived ward of Slough. When BribNell needed gLtidance with making an application to the National Lottery, David took the lime out to not only share his input bul also put us in touch with a grants officer Berkshire Youth work dosely with, so that we could have a third perspective and make the best possible application. Secondly. as Berffshire Youth has a large scope and nelwork within the wider community, this gives a small organisation such as BritrKell more exposure as well. An example of this is that currently both organisations are in the running for £500 from their local Asda stores al the same time. The group with the most votes al each store wns £500 and when Berkshire Youth has been advertising this, they have also been advertising for Britsvell as well. getting us the chance to win more community votes. This past year has seen Britwell finally be able deliv?r roller-skating sessions which were due to take place just before the Covid-19 pandemic started. A weekly film club has also started this past year which wqll focu5 on how young people can recover post the pandemic. These various projects have been taking place on top of the regular evening sessions as well as the daytime holiday club sessions. Things have started to go back to nomial with attendance numbers exceeding 60 young people for each session and rf BribNell is ever short staffed, Berkshire Youth is always ready to lend a helping hand by having a youth worker join the session. Page 5
VrbJJkgun*urvTrarwoCbc Ref. 4TDV-ZGEE-UP9X 08A2k 16..04'.18 BST (UTC +1} D 1r2 p 8135 BERKSHIRE YOUTH LTD (A company limited by guarantee) TRUSTEES. REPORT ICONTINUEDI FOR THE YEAR ENDED 31 MARCH 2022 Achievements and performance {continued} Br[ell is enomiously grateful for the support that Berkshire YoLrth has een able to provide over the last 50 years. Whether it be HR, accounting, project delivery etc. the staff are atways ready and wqlling to lend a helping hand and without this we would struggle to deliver our Service to the young people in Bribmell. Clubs Club development has been a challenge for many rx)mmunilies over the last few years, seeing a decline in the number of youth groups operating through volunteers,. we have supwrted 25 dubs over the year. b. A tribute to Torry Mason During this year Berkshire Youth paid tribute to Terry Mason OBE who was one of the longest seNing Trustees and supporter5 of youth work. TeTry had been with Berkshire Youth Sin the days of BeTk5hiTe Association of Boys Club5 and Berkshire Club5 for Young People right up lo the current day. As the former chaimian of the Youth magistrate board, he recognvzed the value of preventative youth woth and the engagement by young people in positive actlvities. Financial review a. Going concern The forecast of income and expenditure for financial the year 2022 to 2023 shows a good spread of grants and contracts, there is little relian on major fijnders and the risk has been spread across donors and income. At the lime of approving the financial statements for 21-22, the trustees have a reasonable expectation that the charity has adequate resources lo continue in operational existence for the foreseeable future. Thus. the trustees continue to adopt the going concern basis of accounting in the Cuent year. The pandemic will have long temi effect on the schooling and behaviourslexpectations of young people, we understand through local and national research that young people are looking for more support activities. things to do and safe places out of school. The demand for our service is currently growng which is putting pressure on staffing. The investment in Training and development wll help to mitigate this risk. b. Reserves policy The Trustees have established a policy Mthereby the unrestricted funds not committed or invested in tangible fixed assets I'lhe free reserves,) held by the charity should be betrNeen 3 and 9 months of the resources expended, which equates lo treen £120.000 and £360,000 in general funds. At this level, the Trustees feel that they would be able to continue the current aclwilies ol the charity in the event of a significant drop in fundirKJ. If this happens, il would obviously then be necessary lo consider how the fvnding would be replaced or activities changed. Currently free reserves amount to £116.002. Our reserves at the year-end comprise" Restricted funds for projects Funds invested in fixed asset5 Designated funds Free reserves Total £239.574 £17,803 £126.315 £116.002 £499,634 Page 6
VrbJJkgun*urvTrarwoCbc Ref. 4TDV-ZGEE-UP9X 08A2k 16..04'.19 BST (UTC +1} D 1r2 p 9135 BERKSHIRE YOUTH LTD (A company limited by guarantee) TRUSTEES. REPORT ICONTINUEDI FOR THE YEAR ENDED 31 MARCH 2022 c. Financial review In the financial year our income exceeded expendiknre by £74,808. This is a significant improvement from the figure presented to the board of trustees at the start of the financial year which forecast a significant defit. Berkshire Youth has established partnerships with several new organisations, notably, Henry Smith, Charfes Hayward, Garfteld Weston, Department for Working Pension, West Berkshire Council. This has enabled Berkshire Youth to diversify its SoUrS income which has made the organisab'on more )Inancially secure. At June 2022 the organisation has improved visibility of income for the current year where 88% of the forecast income has been committed by funders. d. Explanation of transfer of r8siriei8d to d8signatad funds At the end of the year it wa5 decided to re4esignate £120K from restricted to unrestricted funds for the development of youth work, leadership and volunteer training across the Berkshire Youth staff and network . Structure, govemance and management . Governing document The charity is controlled by its governing document, a deed of trust, arKI constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006, reviewed and updated 2017. b. Organisational structure Berkshire Youth currently has 8 trustees of the chaiity Md)0 meet quarterfy and are responsible for the strategic direction and policies of the charity. The directors are from a range of professional backgrounds relevant to the woth of the charity. The Honorary Treasurer sits on the committee but has no voting rights. A scheme of delegation is in place and day to day responsibility for provision of services rest wth the Chief Executive Officer along with the Operations Direct and Financial Administrator. The Chief Executive Officer is responsible for ensuring that the charity delwers the services specified and that key performance indicators are met_ The Operations Director has responsibility for the day lo day management of the team and oversight of contracts- ensuring staff have regular supefvision and access to training will enhance skills and wo)l(ing practice in line with gc>od pr2Cti¢es. c. Remuneration of key personn81 The Trustees are responsible for setknng the pay and remuneration of key management personnel. Remuneration is set once certain factors are considered. These factors include market rates of pay and benchmarks against other charities. Page 7
VrbJJkgunurvTrarwoCbc Ref. 4TDV-ZGEE-UP9X 08A2k 16..04.'19 BST (UTC +1} D 1r2 p 10135 BERKSHIRE YOUTH LTD (A company limited by guarantee) TRUSTEES. REPORT ICONTINUEDI FOR THE YEAR ENDED 31 MARCH 2022 Structure, govemance and management {continuedl d. Recruitment and appointment of directors The Directors of the company are also charity trustees for the purpose of the charity law. The Directors of Berkshire Youth are elected for 3 years after which they must be re-elected at the Annual General Meeting. All Directors of Berkshire Youth give their time volunlarity and receive no benefits from the charity. Any expenses reclaimed from the charity are set out in note 14 of the accounts. The focus of the w(# of Berkshire Youth is on young people and the Directors represent members of the community who can support and influence the objectives of the charity. Berkshire Youth works to ident representation from young people on the Board of the charity. e. Diractors induction and trnining Directors of Berkshire Youth are encouraged and assigned to a member of the staff team lo understand the day to day delivery of services. New Trustees are provided with an induction book, job description and relevant governing documents alongside Ihe essential Iruslee" booklets provided by the Charity Commission and additional Trustee training has been undertaken through Amond Tree Strategic Consulting. f. Risk management The trustees have identified and regularly review the risks to which the charity is exposed. As part of this process, the trustees have in place appropriate cantrols to provide reasonable assurance against fraud and error. The tnjstees have clear policies outlining their expectations for service delivery. The policies include risk assessment of all activities lo ensure the safeguarding of the young people, employees and twstees induding the Patron and President. The management of risk covers every aspect of the Organisations work. and as such an evolving management matrix has been established for constant review. The Trustee5 review the matrix as a standing item at every quartedy board meeting. Al risks associated to the w'ork of Berkshire Youth including direct delivery and extemal force5 are reviewed and graded accordingly. Plans for future periods rate nd riori The strategy of Berkshire Youth is to support young people in their local communities across the county. developing and delivering opportunities for young people lo engage in positive activities, Nthich encourage personal development and direct them away from risky behaviours, which are not only personally damaging but also cause long-temi costs to their communities and the public finances. Through local community engagement and an active programme of personal development we support young people to become active citizens. fully engaged in social action. We aim to be the 'go to" organisation in Berkshire for youth support and youth service. The Vol of young people in the area. This is particularly true Sin all the statutory authoritie5 in the county have thdraw from universal youth Servi provision. We continue to be proactive in seeking out and creating opportuntties for transfomiative change in communities, so each community can lake responsibility for their own young people and recognise those young people as valued community members. who make positive contiibulions. Page 8
VrbJJkgun*urvTrarwoCbc Ref. 4TDV-ZGEE-UP9X 08A2k 16..04..20 BST (UTC +1} D 1r2 p 11135 BERKSHIRE YOUTH LTD (A company limited by guarantee) TRUSTEES. REPORT ICONTINUEDI FOR THE YEAR ENDED 31 MARCH 2022 Plans for future periods {continued} As part of this strategy, we are continuing to maintain the range of activities we offer, wherever funding has been obtained. Over the next three years our objectives are to: Continue to maintain our relationship wÉth the existing 'lnspired Facilities,, independent flagship youth centres supported by Berkshire Youth. Expand the opportunities provided from the neY refurbished Waterside Centre Newbury. Maintain a structured activity programme which enables young people to experience new activities and address healthy lifestyle choices. Develop a transitional offer for young people, Ihrough school and into adolescence, building on prev¢ous experience w5th supporting young people through the transition from primary lo secondary school. Through our Leadership Academy. further develop a volunteering framework engaging young people and community members to work together to identify and address local needs. Through appropriate training opportunits'es, provide communities wth the tools to SUPF)Ort quality youth work. Promote the work of Berkshire YoLFlh to commercial and corporate partners. To deliver this ambitious strategy, we need to diversfy and extend our funding base. This means both exploring new sources of funding and securing increased or longer-temi funding from existing funders. Our aim, over three years, is to pul in place a sustainable and diverse fvnding base to provide continuity for the fvture, and in paCUlar to increase the proportion of our funding that is unrestricted. The trustees have taken account of new GDPR regulation5 and a5 a consequence identrfied prsSes that allow us to identify suitable and appropriate opportunities for accessing public trust5 and individual philanthropists. Berkshire Youth seeks addrtional support Mthere needed through its neOrk of friends and members cUentlY we do not approach the general public. Priorities We have identified four fundraising priorities into which we are continuing to inject focussed effort land in some cases resource) over the next three years. These are" Bid ting Ifor grants andlor contracts from a wide range of sources) including the statutory sector, trusts and foundations. Housing Associations etc. Part of this work includes contracting for fundraisinglbid-writing expertise. Further developing philanthropic giving in Berkshire for youth support services through our President. Patron, Trustees, staff and others, returning to the original roots of finance for Berkshire Youth. Developing corporatelbusiness funding lin cash and in kind) of various fomis including sponsorship. donations, use of facilities, volunteering etc. Developing and launching a capital appeal. Development of tradedlpaid-for services {whether paid for by participants. clubs. schools or bu5ine5se51 wll undertaken in an organic way, seeking out and capilalising on opportunities as they present theTnselves and extending our offer incrementally wthout taking 5ignrficant risks (e.g. making significant investment} until the market potential and price points are more cleady understood. Page 9
VkiuaBunatLnTrarffjxlvM Ref. 4TDv-ZGEE-UP9x 2022 16..04..20 BST (UTC +1} D 112 P 1213$ BERKSHIRE YOUTH LTD (A company limited by guarantee) TRUSTEES. REPORT ICONTINUEDI FOR THE YEAR ENDED 31 MARCH 2022 Statement of Trustees. responsibilities The Trustees (who are also the directOTS of the Cornpany for the purposes of company lawl are responsible for preparing the Trustees. report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards {United Kingdom Generally Accepted Accounting Practscel. Company law requires the Trustees to prepare financial statements for each financial . Under company law, the Trustees must not approve the financial statements unless they are satisfied that they give a tNe and fair view of the state of affairs of the Company and of its incoming resources and application of resources, induding its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to.. select suitable acwunting polictre5 and then apply them cDnsi5tently'. obseNe the methods and principles of the Charities SORP {FRS 1021,. make judgments and accounb.ng eslimales that are reasonable and prudent. slate whether applicable UK Accounting Standards IFRS 1021 have been followed. subject to any material departures disclosed and explained in the financial statements., prepare the finanaal statements on the going concem basis unless it is inappropriate to presume that the Company will continue in business. The Trustee5 are responsible for keeping adequate accounting records that are sufficient to show and explain the Companls transactions and disclose reasonable accuracy al any time the financial position of the Company and enable them lo ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the Company and hence for taking reasonable steps for the prevention and deteth.on of fraud and other iffegularities. Disclosure of information to auditors Each of the persons who are Trustees at the time when this Tru$ees' report is approved has confimied that: so far as that Trustee is aware. there is no relevant audit infonmation of whic the charit5 auditors are unaware, and that Trustee has taken all the steps that ought to have been tsken as a Trustee in order lo be aware of any relevant audit information and to establish that the chaiitls auditors are aware of that infonnalion. Auditors The auditors, James Cowper Kreslon, have indicated their willingness to continue in office. The designated Trustees will propose a motion reappointing the auditors at a meeting of the Trustees. Approved by order of the members of the board of Trustees and stgned on their behalf by." W E J Leftwich OBE Chair of Board Dale: 08 Augu$t 2022 Page 10
VrbJJkgun*urvTrarwoCbc Ref. 4TDV-ZGEE-UP9X 08A2k 16..04..20 BST (UTC +1} D 1r2 p 1 BERKSHIRE YOUTH LTD (A company limited by guarantee) INDEPENDENT AUDITORS. REPORT TO THE MEMBERS OF BERKSHIRE YOUTH LTD Opinion We have audiled Ihe financial statements of BeshIre Youth Ltd {the 'charitable compan¥) for the year ended 31 March 2022 which comprise the Stslement of financial activities, the Balance sheet, the Statement of cash flows and the related notes, incILing a summary of significant accounting poliaes. The financial reporting framewotk that has been applied in their Pfeparalion 15 appliGable law and Untted lfjngdoni AGwunting Standards, including Financial Reporting Slandard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland, (United Kingdom Generally Accepted Accounting Practice). In our opinion the financial staternents= give a true and fair view of the slate of the charitable companys affairs as at 31 March 2022 and of rts incoming resources and application of resources, including its income and expenditure for the year then ended.. have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice,. and have been prepared in accordance with the requirement5 of the Companies Act 2006. Basis for opinion We conducted our audit in accordance wth Intemalional Standards on Auditing {UKI IISAS IUKII and applicable law. Our responsibilities under those standards are fvrther described in the Auditors, responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirement5 that are relevant to our audit of the financial statements in the United lthngdom. including the Financial Reporting Counal's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate lo provide a basis for our cpinion. Conclusions relating to going concern In auditing the financial slatements, we have concluded that the Trustees. use of the going concern basis of accounting in the preparation of the ffinanal statements is appropriate. Based on the woth we have perfom)ed. we have not identified any material uncertainties relating to events or conditions that. individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concem for a period of at least trNelve months from when the financial statements are authorised for issue. Our responsibilities and the responsibilities of the Trustees wth respect to going concem are described in the relevant sections of this rewL Page 11
VrbJJkgun*urvTrarwoCbc Ref. 4TDV-ZGEE-UP9X 08A2k 16..04..21 BST (UTC +1} D 1r2 p 14135 BERKSHIRE YOUTH LTD (A company limited by guarantee) INDEPENDENT AUDITORS. REPORT TO THE MEMBERS OF BERKSHIRE YOUTH LTD (CONTINUED) Other information The other infomialion comprises the infomation included in the Annual report other than the financial statements and our Auditors, report thereon. The Trustees are responsible for the other infomalion ntained within the Annual report. Our opinion on the financial statemen15 does not eover the other information and. except to the extent othepmse explirAIIy stated in our report. we do not expre55 any fomi of a55uranGe GQTrGIu5i0n thereon. Our responsibility is to read the other infomation and, in doing so. consider whether the other infomiation is materially inconsistent wth the financial statements Of our knovdedge obtained in the course of the audit, or other4¢ise appears to be malertally mi5slated. If we identrfy such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise lo a material misstatement in the financial statements themselve5. If, based on the work we have perfomied. we condude that there is a material misstatement of this other information, we are required lo report that fact. We have nothing to report in this regard. Opinion on other matters prescribed by the Companies Act 2006 In our Opini?, based on the woth undertaken in the course of the audit". the infomiation gNen in the Trustees, Report for the financial year for which the financial Statements are prepared is consistent with the financial statements. the Trustees. Rep)rt has been prepared in accordance with applicable legal requirements. Matters on which we are required to report by exception In the light of our knoedge and understanding of the charitable company and its environment obtained in the course of the audit. we have not identified material misstatements in the Trustees. Report. We have nothing to report in respect of the following matters in relation lo which Companies Act 2006 requires us lo report to you if. in our opinion- adequate accounting records have not been kept, or retLErns adequate for our audit have not been received from branches not visited by us- or the financial statements are not in agreement with the accounting records and retums- or certain disclosures of Trustees, remuneration spectfied by law are not made., or we have not received all the information and explanations we require for our audit- or the Tnjslees were not entitled to prepare the financial statements in accordance wqth the small companies regime and take advantage of the small cornpanies, exemptions in preparing the Trustees, Report and from the requirement to prepare a Strategic Report. Rosponsibililies of trusteès As explained more fully in the Trustees, responsibilities statement, the Trustees (who are also the directors of the charitable company for the purposes of company lawl are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such intemal control as the Trustees delemiine is necessary to enable the preparation of financial statements that are free from material misstatement. whether due lo fraud or error. In preparing the financial statements, the Trustees are responsible for assessing the charilable companys ability to continue as a going concem. disclosing, as applicable. matters related lo going concem and using the going concem basis of accounting unless the Trustees either intend to liquidate the charitable company or to cease operations. or have no realistic alternative but lo do so. Page 12
VrbJJkgun*urvTrarwoCbc Ref. 4TDV-ZGEE-UP9X 08A2k 16..04..21 BST (UTC +1} D 1r2 p 1 BERKSHIRE YOUTH LTD (A company limited by guarantee) INDEPENDENT AUDITORS. REPORT TO THE MEMBERS OF BERKSHIRE YOUTH LTD (CONTINUED) Auditors. responsibilities for the audit of tha financial ststemenis Our objectives are to obtsin reasonable assurance about whether the financial statements as a whole are free from material misstatement. whether due to fraud or error, and to issue an Auditors. report that includes our opinion. Reasonable assurance is a high level of assuran, but 15 not a guarantee that an audit conducted in accordanot ISA5 (UK) will alway5 detecl a Mateal mi55tatement when it exists. Mis5tatenientS Gan arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably expected to influence the eeonomic decisions of users taken on the basis of these financial statements. Irregularities, including fraud. are instances of non-compliance with laws and regulations. We design procedures in line wth our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below.. Enquiry of management and those Cha wth governan around actual and potential litigation and claims- Reviewing minutes of meetings of those charstd with govemance., Reviewing finanaal statement disclosures and testing to supporting documentation to assess compliance with applicable laws and regulations-, Performing audit work lo address the risk of irregularities due to management override of controls, including testing of joumal entries and other adjustments for appropriateness, evaluating the business rationale of 5ignfficant transactions outside the nomial )urSe of business and reviewing accounting estimates for evidence of Emas. A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at.. This descnption foms part of our Auditors. report. Use of our report This report is made solely to the charitable companls members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable companys members those matters we are required lo state to them in an Auditors. report and for no other purpose. To the fvllest extent permitted by law, we do not accept or assume responsibilty to anyone other than the charitable company and its members. as a body, for OUT audit work. for this report. or for the opini1S we have fomied. Darren O'connor Bsc (Honsl FCCAACA (Senior statutory auditor) for and on behalf of James Cowper Kreston Chartefed Accountants and Statutory Auditor Reading Bridge House George Street Reading RG18LS Date: 2 September 2022 Page 13
VrbJJkgunurvTrarwoCbc Ref. 4TDV-ZGEE-UP9X 08A2k 16..04..21 BST (UTC +1} D 1r2 p 1f435 BERKSHIRE YOUTH LTD (A company limited by guarantee) STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2022 Uniesirieted funds 2022 Restricied funds 2022 Total funds 2022 Total funds 2021 Note Income from: Donations and legacies Charitable activities- Support Action Clubs 10,009 12.804 22,813 5,776 33.275 33,275 281,088 560,381 24,328 113,087 970 2,470 3,232 50.249 289.142 347.332 30,297 54,369 520 1.326 31.336 281.088 560.381 Training and development Activities 24,328 51,914 970 2.470 61,173 Other trading activlbes Investments Other inccne 2.738 Total income 123,460 918.184 1,041,644 810,347 Expenditure on: Raising lunds haritable athivitie5- 12,612 12,612 14,048 1016 Support Action 33,275 18,010 66.283 29.064 25.217 30.540 33,275 196,024 591,365 29,064 73,956 30,540 50,249 294,352 409.663 46,433 49,973 23.694 178.014 525.082 Clubs Training and development Activities Other charitable costs 48.739 11 Total expenditure 215,001 751.835 966,836 888,412 Net (expenditurellincome Transfers between funds 191,5411 132,849 166,349 (132,849) 74,808 178,065) 18 Net rnovement in funds 41.308 33,500 74,808 178,065) Reconciliation of funds: Total funds brought forward Net movement in funds 218,752 41,308 206.074 33,500 424,826 74,808 502,891 178,065) Total funds carried for4vard 260.060 239,574 499,634 424,826 The Statement of Financial Activities includes all gains and losses recognised in the year. Page 14
VkiuaBunatLnTrarffjxlvM Ref. 4TDv-ZGEE-UP9x 2022 16..04..22 BST (UTC +1} D 112 P 1713$ BERKSHIRE YOUTH LTD (A company limited by guarantee) REGISTERED NUMBER: 04493501 BALANCE SHEET AS AT 31 MARCH 2022 2022 2021 Note Fixed assets Tangible assets Current assets 15 17.803 6,150 Debtors Cash at bank and in hand 16 77.716 513,938 86.682 504.301 591,654 590,983 Creditors.. amounts falling due wthin one year 17 {109.8231 (172.3071 Not current assets 481.831 418,676 Total assets less current liabilities 499.634 424,826 Total net assets 499.634 424,826 Charity funds Restricted funds 18 239,574 260.060 206,074 218,752 Unrestricted f¥Jnds 18 Total funds 499.634 424,826 The Trustees acknovAedge their responsibilities for complwng wth the requirements of the Act wth respect to accounting records and preparation of financial 5talements. The financial statemerrts have been prepared in accordance wth the provisions applicable to entities subject to the small companie5 regime. The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by.. W E J Leftwich OBE Chair of Board Dale=08 Augu512022 The notes on pages 17 to 33 fomi part of these financial statements. Page 15
VrbJJkgun*urvTrarwoCbc Ref. 4TDV-ZGEE-UP9X 08A2k 16..04..22 BST (UTC +1} D 1r2 p 1eJ35 BERKSHIRE YOUTH LTD (A company limited by guarantee) STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2022 2022 2021 Noi8 Cash flows from operating activitios Nel cash used in operating activities 21 16,461 26,082 Cash flows from investing activities Bank interest 2,470 (9,294) 1,326 14,369) Purchase of tangible fixed assets Net cash used in investing activities (6,824) 13,0431 Change in cash and cash equivalents in the year 9.637 23.039 Cash and cash equivalents al the beginning of the year 504.301 481.262 Cash and cash equivalents al the end of the year 22 513.938 504,301 The notes on pages 17 to 33 fom part of these financial statemenls Page 16
VrbJJkgun*urvTrarwoCbc Ref. 4TDV-ZGEE-UP9X 08A2k 16..04..23 BST (UTC +1} D 1r2 p 19135 BERKSHIRE YOUTH LTD (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 Gan8ral infomiation Berkshire Youth Ltd is a private company. incorporated in England and limited by guarantee. The registered office and princspal place of trade of the Company in the year was Wallington House. 44 Wallington Street, Reading. Berkshire, RG14RJ. Accounting polieies 2.1 Basis of preparation of financial statements The financial slatements have been prepared in accordance with the Charities SORP {FRS 1021 Accounting and Reporting by Charities" Statement of Recommended Practi applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 (effective 1 January 2015), the Finanaal Reporting Standard applicable in the UK and Republic of Ireland {FRS 1021 and the Companies Act 2006. Berkshire Youth Ltd meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise slated in the relevant accounting policy. 2.2 Company status The company is a conipany limited by guarantee. The members of the conipany are tlie Trustees named on page 1. In the event of the company being wound up, the liability in respect of the guarantee is limited to £10 per member of the company. The Companls registered office and prinapal place of business is Watlinglon House. 44 Watlington Street. Reading, Berkshire, RG14RJ. The companWs principal activity is that of the provision of youth work services. 2.3 Incom8 AJI income is reeognised onee the Company has entitlement to the income. it is probable that the income wqll be received and the amount of income receivable can be measured reliably. For legacies. entitlement is taken as the eadier of the date on which either.. the company is aware that probate has been granted, the estate has been finalised and notification has been made by the execulorlsl to the Trust that a distribution will be made, or when a distribution is received from the estate_ Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably and the company has been rtiffied of the executorfs intention to make a distribution. Where legacies have been notified lo the company, or the company is aware of the granting of probate, and the criteria for income recognition have not been met, then the legacy is treated as a contingent asset and disclosed rf material. Where the donated gocxj is a fixed asset, it is measured at fair value. unless it is impractical to measure this reliably, in which case the cost of the item to the donor should be used. The gain is recognised as income from donations and a corresponding amount is included in the appropriate fixed asset class and depreciated over Ihe useful economic life in accordance with the Compan¥s accounting policies. On receipt, donated professional services and facilities are recognised on the basis of the value of the gift to the Company which is the amount rt would have been willing to pay to obtain services or faalrties of equivalent economic benefft on the open market; a corresponding amount is then recognised in expenditure in the period ol recPt. Income lax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of Ihe donation. Page 17
VrbJJkgun*urvTrarwoCbc Ref. 4TDV-ZGEE-UP9X 08A2k 16..04..23 BST (UTC +1} D 1r2 p 20135 BERKSHIRE YOUTH LTD (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 Accounting polieies {continuodl 2.3 Incom8 (continued) Income tax recoverable in relation to inveslment income is recognised at the time the investment income is receivable. Other income is recognised in the period in which it is receivable and to the extent the good5 have been provided or on completion of the service. 2.4 Expenditure Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefft to a third paty, it is probable that a transfer of economic benefits will be required in setuement and the amount of the obligation can be measured reliabSy. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attribulable to a single activty are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are nol attributable lo a single activity are apportioned betrNeen those activities on a basis consistent wf(h the use of resources. Central staff costs are all(ted on the basis of time spent, and depreciation charge5 allocated on the portion of the asset's use. Fundraising costs are those incurred in seeking voluntary contributions and do not include the costs of disseminating infom)ation in SUPFX)rt of the charttable activities. Govemance costs are those incurred in connection wth administration of the company and compliance wth constitutional and ststutory requirements. Costs of generating ftEnds are cost5 incurred in attract4ng voluntary income. and those inCued in trading activities that se funds. Charrtable activib.es and Govemance costs are costs incurred on the companls operations, induding support costs and costs relats.ng lo the govemance of the company apportioned to charitable activrties. 2.5 Interest receivable Interest on funds held on deposit is included receivable and the amount can be measured reliably by the company., this is nomally pon notification of the interest paid or payable by the Bank. 2.6 Taxation The Company is nSIdered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore il meets the definition of a charitable company for UK corporation Lix purposes. Accordingly, the Company is polenlialty exempt from taxation in respect of income or capital gains received 1th1n categortes covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exdusively to charitable purposes. 2.7 Tangible fixed assets and depreciation Tangible fixed assets are initially recc#3nised at cosl. After recc#Jnition. under the cost model. tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost. Page 18
VrbJJkgun*urvTrarwoCbc Ref. 4TDV-ZGEE-UP9X 08A2k 16..04..23 BST (UTC +1} D 1r2 p 21135 BERKSHIRE YOUTH LTD (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 Accounting polieies {continuodl 2.7 Tangible fixed assets and depreciation {cominued) Depreciation is charged so as to allocatè the c05t of tangible fixed assets less their residual value over their estimated useful live5. Using the 5traight4ine method. Depreciation is provided on the following bases-. Motor vehicles Fixtures and fittings Office equipment 25% straight line 10% straight line 33% straight line 2.8 Debtors Trade and other debtors are recognised al the settlement amount after any trade discount offered. Prepayrnents are valued al the amount prepaid nel of any trade discounts due. 2.9 Cash at bank and in hand Cash at bank and in hand indudes cash and sl)ort-temi highly liquid investments wth a short maturity of three month5 or less from the date of acquisition or opening of the deposit or similar account. 2.10 Liabilities Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably. Liabilitie5 are recognised at the amount that the company anticipates rt will pay to setue the debt or the amount it has received as advanced payments for the goods or services it must provide. Provisions are measured at the best estimate of the amounts required to settEe the obligation. Where the effect of the time value of money is material. the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reftects the risks specffic lo the liability- The unN%qnding of the discount is recognised within interest payable and similar charges. 2.11 Operating leases Rentals paid under operating leases are charged to the Statement of financial activities on a straight- line basis over the lease lem7. 2.12 Pensions The Company operates a defined eontfibution pension scheme and the pension charge represents the amount5 payable by the Company to the fund in respect of the year. The Company is a member of a multiemployer plan. Where il is rtot possible for the Company to obtain suffiaent information to enable il to account for the plan as a defined benefit plan, il accounts for the plan as a defined contribution plan. Page 19
VrbJJkgun*urvTrarwoCbc Ref. 4TDV-ZGEE-UP9X 08A2k 16..04..24 BST (UTC +1} D 1r2 p 22135 BERKSHIRE YOUTH LTD (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 Accounting polieies {continuodl 2.13 Fund accounting General funds are unre51ricted funds which are available for use at the di5CTetion of the Trustees in furtheranGe of the general objeGtive5 of the Company and whith have not beetb designated for olher purposes. Designated funds comprise unrestricted fund5 that have been Sel aside by the Tru5tee5 for particular purposes. The aim arKI use of each designated fund is set out in the notes to the financial statements. Investment income, gains and losses are allocated to the appropriate fijnd. Critical accounting estimates and areas of judgment Estimates and judgments are continually evaluated and are based on historical experience and other factors. including expectations of fvture events that are believed to be reasonable under the circumstsnces. Critical accounting estimates and a5sumptions.' The Company makes estimates and assumptions concerning the future. The resulting accounting estimates and assumptions will. by definition. seldom equal the related actual results. The estimates and assumptions that have a significant risk of causing a material adiustmenl to the carrying amounts of assets and liabilities wthin the nexl financial year are discussed below. Tangible fixed assets Tangible fixed assets are depreciated over their useful lives taking into account residual values, where appropriate. The actual lives of the assets and residual values are assessed annually and may vary depending on a number of factors. Residual value assessments consider iueS such as the remaning life of the asset and projected disposal values. Page 20
VrbJJkgun*urvTrarwoCbc Ref. 4TDV-ZGEE-UP9X 08A2k 16..04..24 BST (UTC +1} D 1r2 p 2W35 BERKSHIRE YOUTH LTD (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 Ineoma from donations and legacies Unrastrictad Restricied funds funds 2022 2022 Total funds 2022 Total funds 2021 Donations 2022 10,009 12,804 22.813 5.776 Donations 2021 5,776 5,776 Income from other trading activities Income from fundraising events Unrestricted funds 2022 Total funds 2022 Total funds 2021 Fundraising 2022 970 970 520 Fundraising 2021 520 520 Investment income Unrestricted funds 2022 Total funds 2022 Total funds 2021 Invesknent income 2022 2,470 2.470 1.326 Investsnent income 2021 1,326 1.326 Page 21
VrbJJkgun*urvTrarwoCbc Ref. 4TDV-ZGEE-UP9X 08A2k 16..04..25 BST (UTC +1} D 1r2 p 24135 BERKSHIRE YOUTH LTD (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 Ineoming resourcas from chariiable activitias 2022 2021 Support Other income Grants 7.886 25.389 50.249 33.275 50.249 Action Other income Grants 15.119 265.969 289.142 281.088 289.142 Clubs Other income Grants 40.480 519.901 28,199 319.133 560.381 347.332 Activities other income Grants 20.467 92,620 5,991 48,378 113,087 54,369 Training and development other income Grants 14.875 9.453 24.142 6,155 24,328 30,297 Page 22
VrbJJkgun*urvTrarwoCbc Ref. 4TDV-ZGEE-UP9X 08A2k 16..04..25 BST (UTC +1} D 1r2 p 2 BERKSHIRE YOUTH LTD (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 Grant 2022 2021 Grants received included in tho al)ovo. are as follows: Anton Jurgens Charitable Trust Awards for all 4.000 9.914 9.945 109,932 30.202 Bamados BBC Children In Need Beatrice Laing Trust Berkshire Community Foundation Bemard Sunley Foundation Bracknell Forest Council Children. Young People and Leaming Directorate Bracknell Forest Youth SeNice 30.202 5,000 34,158 50.000 55,380 14.500 25.000 55.380 14.500 25.000 26,714 1,888 25.000 3,000 2,000 43,355 4.800 206.188 2.400 7.565 29.167 Charles Hayward Foundation Department for Working Pension - flexible Support Fund Education & Skills Funding Agency- ESFA Garfield Weston Foundation Gerald Palmer Eling Gharitable Trust Get Berkshire Active 3,ODO 2,500 20,877 Greenham Trust Ltd Greenham Trust Ltd - lets get active Greenham Trust The Good Exthange Johnnie Johnson Trust NAGBC- National Association of Gids & Boys Clubs- Kickstart programme Newbury Town Council Police and Crime Commissioner from the Home offi Eaty Intervention YoLrth Fund 89.970 12,500 58,350 5,500 2.500 2.400 1.000 3.000 81,350 Quartet Community Osboume Clarks Shanley Foundation Sovereign Housing Tesco - one stop community fund The 29th May 1961 Charitable Trust The Blagrave Trust The Clothwotkers Foundation The EONard Gostling Foundation The Hedley Foundatson The Henry Smith Charity The Payne Gallwey Charitable Trust The Sackler Trust The Sobell Foundation 2,000 5.000 20,000 30,000 5.000 2.000 55.500 2.000 50,000 10,000 15,000 2,000 10,000 15,000 5.000 The Stevensons Family Charitable Trust IBCFI The Swre Charitable Trust 763.323 573.314 Page 23
VrbJJkgun*urvTrarwoCbc Ref. 4TDV-ZGEE-UP9X 08A2k 16..04..25 BST (UTC +1} D 1r2 p 2f435 BERKSHIRE YOUTH LTD (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 Continued 763.323 573,314 The Syder Foundation Tilehurst Parish Council 25.000 11,702 UK Youth- Be internet Citizens S.430 UK Youth - future prcf UK Youth EmpoweHer University of Reading West Berkshire Council West Berkshire Council Members Communty Bid Capital West Berkshire Turnaround Families 2.410 3.000 1.890 42,864 15,000 46,667 15.000 11.476 20,000 70.000 19.313 Wooden Spoon Other 913.332 713.057 Other incorning resources Unrestricted Restricted funds funds 2022 2022 Total funds 2022 Total funds 2021 Job retention scheme grant 2022 494 2,738 3,232 31,336 Job retention scheme grant 2021 11.756 19.580 31,336 Page 24
VrbJJkgun*urvTrarwoCbc Ref. 4TDV-ZGEE-UP9X 08A2k 16..04..26 BST (UTC +1} D 1r2 p 27135 BERKSHIRE YOUTH LTD (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 10. Charitable activity costs As restated 2021 2022 Supkyjrt Action 33.275 196.024 591.365 73,956 29,064 51.302 183.871 120,622 100,543 34,824 Clubs Acts'vits'es Training and development 923.684 491,162 SUPPORT.. This is the resource needed to indirectly support all charitable aclivilies. These are costs incurred to ensure the effective development and delivery of our offer of- Activities, Training, Action and Club Supp. ACTION: Volunteers are the backbone of Berkshire Youth. Through the Action department we support adults and young people to take positive action wthin their community. to beci)me the next leaders. and to involve others in shaping services to yOLJng people. ACTIVITIES= Our team strive lo encourage young people lo adopt a healthy lifestye. The team offer range of competitive and non-competitive events for young people to become involved in. CLUBS-. Al Berkshire Youth departments are involved in the support of our club5- Individual youth clubs are provided with the necessary policies and training to cover the essential elements of running a club and ensuring that a safe, challenging and enjoyable programme is on offer to young people. We also affiliate our members to UK Youth. TRAINING.. The department provides a range of personal and club development opportunities for volunteer workers and young people. Berkshire Youth aims to improve the recognition of the wod( delNered to young people every week across the country. 11. Gov8rnanc8 costs 2022 2021 Independent examination costs Audit costs 9.600 235 Legal and professional costs Govemance expense- wages and salaries Governance expense- soaal security Governan expense- pension costs 169 18.772 1.370 563 18,128 1,289 544 30,540 23,694 Page 25
VrbJJkgun*urvTrarwoCbc Ref. 4TDV-ZGEE-UP9X 08A2k 16..04..26 BST (UTC +1} D 1r2 p 2PJ35 BERKSHIRE YOUTH LTD (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 12. Auditors. romuneration The auditors. remuneration amounts to an auditor fee of £9.60012021- £nil}. In 2021 the Charity had an independent examination and therefore there was no auditors, remuneration. 13. Staff cosis 2022 2021 Wages and salaries Soaal security costs Contribution to defined contribution pension schemes 297.644 24,568 16.032 301.139 24,174 13,379 338.244 338,692 The average number of persons employed by the Company duriThJ the year was as follows: 2022 2021 Charitable activities Administration of the charity 17 17 20 19 The average headcount expressed as full-lime equivalents was 10.512021= 10.61- The number of employees the employee benefits {excluding employer Fension costs} exceeded £60.000 was.. 2022 No. 2021 No. In the band £60,CN)1- £70,000 The key management personnel of Berkshire Youth comprises the Trustees, Chief Executive Officer and Operations Director. The total employee benefits of key management personnel were £103.263 12021.. £102,560). 14. Trustees. remuneration and oxpanses During the year. no Trustees received any remuneration or other benefits {2021- £NIL}. During the year ended 31 March 2022. no Trustee expense5 have been incurred12021- £NILI. Page 26
VrbJJkgun*urvTrarwoCbc Ref. 4TDV-ZGEE-UP9X 08A2k 16..04..27 BST (UTC +1} D 1r2 p 29135 BERKSHIRE YOUTH LTD (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 15. Tangible fixod assets Motor Fixtures and vehicles fittings Office equipment Total Cost or valuation At 1 April 2021 Additions 21.890 35.676 7.764 11.3071 57,566 16,395 11,3071 8.631 Disposals At 31 March 2022 21,890 8,631 42,133 72,654 Depreciation At 1 April 2021 Charge for the year On disposals 21,654 236 29,762 3,914 11.3071 51,416 4,742 (1,3071 592 At 31 March 2022 21.890 592 32.369 54.851 Not book value At 31 March 2022 8,039 9.764 17.803 At 31 March 2021 236 5,914 6,150 16. Dobtors 2022 2021 Trade debtors Prepayments and accrued income 74,534 3,182 83,919 2,763 77.716 86,682 Page 27
VrbJJkgun*urvTrarwoCbc Ref. 4TDV-ZGEE-UP9X 08A2k 16..04..28 BST (UTC +1} D 1r2 p30135 BERKSHIRE YOUTH LTD (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 17. Craditors: Amounts falling due wilhin one year 2022 2021 Trade creditors Other taxation and social security Other credit$ 26,462 3.988 2.769 76.604 36,148 3.318 1.078 131.763 Accwals and deferred income 109.823 172,307 2022 2021 Deferred income at 1 April 2021 Resources deferred during the year Amounts released from previous periods 128.145 60,804 (128,145) 23.600 128,145 123,600) Deferred income at 31 March 2022 60,804 128,145 The deferred income at the year relates to grants received in the year for the year ending 2023. Page 28
VrbJJkgun*urvTrarwoCbc Ref. 4TDV-ZGEE-UP9X 08A2k 16..04..28 BST (UTC +1} D 1r2 p31135 BERKSHIRE YOUTH LTD (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 18. stsiemeni of funds Staiement of funds - Current year Balance at 31 March 2022 Balance at 1 April 2021 Transfers inlout Income Expenditur8 Unrestricted funds Designated funds Berkshire wide 5,650 (11.611) 132.276 126.315 Gen8ral funds Berkshire wde 218,752 117,810 (203,390) 573 133,745 Total Unrestricted funds 218,752 123,460 (215.001) 132.849 260,060 Restricted funds Berkshire wde 206.074 918,184 (751,835) (132.849) 239.574 Total of funds 424.826 1.041,644 (966,836) 499.634 Statement of funds - prior year Balance at 31 March 2021 Balance at 1 April 2020 Transfers inlout Income Expenditure Unrestricted funds Bert(shire wde 147,595 104,924 (140,2191 106.452 218.752 Restricted funds Berkshire wde 355,296 705,423 1748,1931 1106,4521 206,074 Total of funds 502,891 810,347 {888,4121 424,826 Page 29
VrbJJkgun*urvTrarwoCbc Ref. 4TDV-ZGEE-UP9X 08A2k 16..04..28 BST (UTC +1} D 1r2 p 32135 BERKSHIRE YOUTH LTD (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 19. Summary offunds Summary of funds - current year Balance at 31 March 2022 Balance at 1 April 2021 Transfers inlout Income Expenditur8 Designated funds Unrestricted funds Restricted funds 5,650 117,810 918,184 (11,611) 132.276 (203.390) 573 (751,835) (132,849) 126,315 133,745 239,574 218.752 206,074 424,826 1,041,644 (966,836) 499.634 Summary of funds - prior year Balance at 31 March 2021 Balance at 1 April 2020 Transfers inlout Income Expenditure Unrestricted funds Restricted funds 147,595 355.296 104,924 705.423 (140,2191 (748,1931 106,452 1106.4521 218,752 206.074 502.891 810,347 (888,4121 424,826 20. Analysis of net assets between ndS Analysis of nat assats betwean funds- curront yèar Unrestricted Restricted funds funds 2022 2022 Total funds 2022 Tangible fixed assets Cuent assets 17.803 291.302 149.0451 17,803 591.680 1109,8491 300.378 160,8041 Creditor5 due within one year Total 260,060 239,574 499.634 Page 30
VrbJJkgunurvTrarwoCbc Ref. 4TDV-ZGEE-UP9X 08A2k 16..04..29 BST (UTC +1} D 1r2 p3 BERKSHIRE YOUTH LTD (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 20. Analysis of nei assets between ndS Iconiinued) Analysis of net assats betwaan fun(ts - prior year Unrestricted fund5 2021 Restricted funds 2021 Total funds 2021 Tangible fixed assets Current assets 6,150 384,909 (172,3071 6,150 590,983 1172.307) 206.074 Creditors due within one year Total 218,752 206,074 424,826 21. Reeonciliation of net movamant in funds to nat eash flow from oparating activities 2022 2021 Nel incomelexpenditure for the year las per Statement of Financial Activities) 74.808 178.065) Adjustments for: Depreaation charges Bank interest 4,742 {2,470} 8.966 162,484} (7.101) 6,652 11,3261 128,003) 126.824 DecTeasel{incTeasel in deblcs Increaselldecreasel in creditors Less donated assets Not cash provided by operating activities 16.461 26.082 Analysis of cash and cash equivalents 2022 2021 Cash in hand 513.938 504.301 Total cash and cash @quivalents 513.938 504.301 Page 31
VrbJJkgun*urvTrarwoCbc Ref. 4TDV-ZGEE-UP9X 08A2k 16..04..29 BST (UTC +1} D 1r2 p 34135 BERKSHIRE YOUTH LTD (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 23. Analysis of Net Dobl At 1 April 2021 Cash flows Al 31 March 2022 Cash at bank and in hand 504,301 9,637 513,938 504,301 9.637 513.938 24. Pension commitments The company operates a defined contribution pension scheme and a multiemployer defined benefit scheme being the Teachers. Pension Scheme. Dofined Contribution Scheme The assets of the stheme are held separately from those of the company in an independently administered fund. The pension cost charge represents conlribulÈDns payable by the company to both funds and amounted to £16.032 {2021.' £13.3791. Contributions totalling £1.459 12021.. £1.0781 were payable to the funds at the balance sheet date and are included in credttors. 25. Operating lease cornmitments At 31 March 2022 the Company had commttrnenls to make future minimum lease payments under non- CanlIable operating leases as follows: 2022 2021 Not later than 1 year Later than 1 year and not later than 5 years 7,970 17.083 25.053 990 The followng lease payments have been recojnised as an expense in the Statement of financial activities-. 2022 2021 Operating lease renlals 15.880 11.880 Page 32
VrbJJkgun*urvTrarwoCbc Ref. 4TDV-ZGEE-UP9X 08A2k 16..04..30 BST (UTC +1} D 1r2 p 3 BERKSHIRE YOUTH LTD (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 Related party transa¢iions Certain costs are recharged to The Wayz. a Charity to which CEO David Seward is a Trustee. Berkshire Youth also hold the lease of the building used by The Wayz. During the year. income totalling £20,278 12021." £22,525) was received from The Wayz. Cost5 lotalling £3,097 12021". £16.8611 were purchased from The Wayz. At the year end included withtii trade debtors is an amount due from The Wayz of £3,763 {2021.' £7,830) and included within trade creditors is an amount due to The Wayz of £475 {2021". £5.446). Dullng the year, income totalling £nil 12021.. £10,824) was re}Ved from BrIell Youth & Community Project, a charity to which CEO David Seward and Trustee Amielle Boisset are Trustees. for ServIS provided. Al the year end, induded within trade debtors is £nil12021= £10,824) due from Briell Youth & Community Project. Expenditure totalling £1,408 {2021'. £nill was feimbursed from Kintbury Youth Club, a charity lo which CEO David Seward is a Trustee. At the year end, induded in trade debtors is £1,008 12021= £nill due from Kintbury Youth Club. Grants totalling £327.152 12021= £nil) were paid lo Berkshire Yothh Trust. a charity to which Trustee Roger Smee is also a Trustee. for the Waterside Centre refUlShment. At the year end, included in trade creditots is £nil {2021= £nill due to Berkshire Youth Trust. Income tolalling £1.679 12021.. £nill was received from Newbury Canoe Club, a charity to which CEO David Seward is a Trustee, for hire of the 'Naterside Centre. At the year end, induded within trade debtors is £1.67912021.' £nill due from Newbury Canoe dub. Expenditure totalling £4.00012021'. £nil} was paid to BBY Waterside Limited, a company to which Trustee Roger Smee 15 a150 a Director. for rent on the Waterside Centre. At the year end, induded in trade creditors is £nil12021.. £nil} due to BBY Waterside Limited. Expenditure tolalling £11,880 12021= £11,880) was paid lo Watlington House Trust. a charity to which Trustee David Williams is also a Trustee, for rent on the Watlinglon House. At the year end, included in trade creditors is £nil12021= £nil) due lo Wallington House Trust. 27. Controlling party The company is ¢Ctrolled by the trustees as disclosed per page 1 of the financial statements. 28. Company limitod guaraniea The Gompany is limited by guarantee and as such does not have share Gapital. In the event of the company being wound up every Member of the charity undertakes such amount a5 may be required (not exceeding £101 lo the charitys assets. Unrestricted fund This comprises those fvnds which the trustees are free to use in accordance with the charitable objectives. Page 33