2022-03-31-accounts - Bangladesh Youth League (Luton)

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				Page	Page
Reference and Administrative		Details
Report ofthe Trustees
			2	to	5
Independent Examiner's	Report
Statement ofFinancial Activities			7	to	8
Balance Sheet
Cash Flow Statement
				10
Notes to the Cash Flow Statement
Notes to the Financial Statements			12	to	23

						2022	2021
				Unrestricted
			Unrestricted	funds-	Restricted	Total	Total
			fund	Designated	fund	funds	funds
		Notes	6	6
INCOME AND
ENDOWMENTS FROM
Charitable activities
Bangladesh Youth League Centre for Youth and					127,112	127,112	88,025
Community Development			68,469			68,469	114,892
Bangladesh Atter School
Educational Support Service			1,350		5,000	6,350
Little Stars Pre-School					127,030	127,030	103,761
Access Disability Project					70,664	70,664	69,317
Rising Stars Play Scheme BBOSupport into Employment					43,859 41,767	43,859 41,767	34,517 15,903
Luton Digital Skills and
Employment Project
					155,810	155,810	38,169
Investment income			21,800			21,800	19,983
Other income			26,961			26,961	111,797
Total			118,580		571,242	689,822	596,364
EXPENDITURE ON
Investment management	costs		4,243		268	4,511	4,59$
Charitable activities
Bangladesh Youth League			19,557	18,444	83,051	121,052	145,780
Centre for Youth and
Community Development			27,618			27,618	89,052
Bangladesh After School
Educational Support Service Little Stars Pre-School BYLLuncheon Clubs			2,182 994		2,869 131,$40	2,869 134,022 994	100,984
Access Disability Project			8,881		70,664	79,545	73,671
Rising Stars Play Scheme BBOSupport into Employment			1,647		37,973 41,767	37,973 43,414	32,470 19,683
Luton Digital Skills and
Employment Project
			8,531		155,809	164,340	38,169
Total			73,653	18,444	524,241	616,338	504,407
Net gains on investments				5 560		5,560	8,097
NET
INCOME/(EXPENDITURE)			44,927	(12,884)	47,001	79,044	100,054

							2022	2021
					Unrestricted
				Unrestricted	funds-	Restricted	Total	Total
			Notes	fund	Designated	fund	fundsI	funds
RECONCILIATION		OF
FUNDS
Total funds brought	forward			81,115	764,706	184,030	1,029,851	929,796
TOTAL FUNDS CARRIED
FORWARD				126,042	751 822	231,031	1,108895	1,029,850

FIXEDASSETS	Notes	2022 6	2021
Tangible assets Investment properly	12 13	807,391 283,561	788,559 278,001
		1,090,952	1,066,560
CURRENT ASSETS
Debtors Cash at bank and in hand	14	56,624 227 639	14,131 234833
		284,263	248,964
CREDITORS
Amounts falling due within one year	15	(116,338)	(119,237)
NET CURRENT ASSETS
		167,925	129,727
TOTAL ASSETSLESSCURRENT
LIABILITIES
		1,258,877	1,196,287
CREDITORS
Amounts falling due atter more than one year	16	(149,981)	(166,436)
NKT ASSETS
		1,108896	1,029,851
FUNDS	20
Unrestricted funds:
General fund
Designated Fund - Property		126,042 751,823	81,115 764,706
		877,865	845,821
Restricted funds
		231,031	184,030
TOTAL FUNDS
		1,108,896	1 029,851

		BA	NGL	ADESH YOUTH LEAGUE (LUTON)	ADESH YOUTH LEAGUE (LUTON)
				CASH FLOW STATEMENT
			for	the Year Ended 31MARCH 2022
				Notes	2022f	2021
Cash flows from operating		activities
Cash generated from operations Interest paid					48,744 ~4511	187,946 ~4,598)
Net cash provided by operating activities					44,233	183,348
Cash flows from investing		activities
Purchase oftangible fixed	assets				51,427	~12,125)
Net cash used in investing	activities				~51,427)	~12,125)
Change in cash and cash	equivalents		in
tbe reporting period Cash and cash equivalents		at the			(7,194)	171,223
beginning ofthe reporting		period			234,833	63,610
Cash and cash equivalents		at the end	of
the reporting period					227,639	234,833

ACTIVITIES		CASH FLOW FROM	OPERATING
Net income for the Activities) Adjustments for:	reporting	period (as per the Statement ofFinancial	2022 f 79,045	2021f 100,055
Depreciation charges Gain on investments			32,220	31,727
Loss on disposal of Interest paid (Increase)/decrease (Decrease)/increase	fixed assets in debtors in creditors		(5,560) 375 4,511 (42,493) ~19,354	(8,097) 4,598 54,624 5,039
Net cash provided	by operations		48,744	187,946

			At 1.4.21	Cash tlow	At 31.3.22
Net cash					f
Cash at bank and in hand			234,833	~7,194)	227,639
			234,833	~7194)	227,639
Debt
Debts falling due within Debts falling due atter	1	1 year year	(15,820) (166,436)	12 16,455	(15,808) (149,981)
			~182256)	16,467	~165,789)
Total			52,577	9,273	61 850

					Bangladesh
				Centre	After
				for Youth	School
Management fees Room letting Grants Nursery fees			Bangladesh Youth League 6 127,112	and Community Development I 19,865 47,601	Educational Support Service I 5,000	Little Stars Pre-School	Access Disability project 70,664
Sundry				1,003	1,350	127,030
			127,112	68,469	6,350	127,030	70,664
						2022	2021
					Luton
			Rising	BBO	Digital Skills
			Stars	Support	slid
			Play Scheme	into Employment	Employment project	Total activities	Total activities
Management		fees				6
Room letting						19,865	55,020
Grants Nursery	fees		43,859	41,767	155,810	47,601 444,212	38,636 241,338
Sundry						127,030	129,590
						2,353
			43,859	41,767	155,810	641,061	464,584
OTHER	INCOME
Bank interest						2022f	2021
Job Retention		Scheme				14	15
						26,947	111,782
						26,961	111,797

5.	INVESTMENT MANAG	EMENT COSTS
	Investment management	costs
	Interest payable and similar	charges		2022 f 4,511	2021 4,598
6.	CHARITABLE ACTIVITIES COSTS
				Support
			Direct	costs (see
	Bangladesh Youth League Centre for Youth and Community		Costs 8 116,702	note 7) 4,350	Totals 121,052
	Development Bangladesh Atter School Educational		27,618		27,618
	Support Service Little Stars Pre-School BYLLuncheon Clubs Access Disability Project Rising Stars Play Scheme BBOSupport into Employment Luton Digital Skills and Employment Project		2,869 134,022 994 79,545 37,973 43,414		2,869 134,022 994 79,545 37,973 43,414
			164,340		164,340
			607,477	4,350	611,827
	SUPPORT COSTS
					Governance
					costs
	Bangladesh Youth League
					4,350

					2022	2021
Wages
Social security					251,227	221,282
Pensions					13,462	14,604
Other staffcosts					11,316 29 962	3,698 3874
					305,967	243,458
The average monthly		number ofemployees	during	the year was as follows:
Charitable	activities				2022	2021
					17	15

No employees received emoluments	in excess of$60,000.	in excess of$60,000.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL			ACTIVITIES
			Unrestricted
INCOME AND ENDOWMENTS Charitable activities	FROM	Unrestricted fund f	funds- Designated	Restricted fund	Total funds
Bangladesh Youth League Centre for Youth and Community		5,274		82,751	88,025
Development Little Stars Pre-School		88,382		26,510	114,892
Access Disability Project				103,761	103,761
Rising Stars Play Scheme BBOSupport into Employment				69,317 34,517	69,317 34,517
Luton Digital Skills and Employment	Project			15,903	15,903
				38,169	38,169
Investment income Otherincome		19,983 111,797			19,983 111,797
Total
		225,436		370,928	596,364
EXPENDITURE ON
Investment management costs Charitable activities		1,665		2,933	4,598
Bangladesh Youth League Centre for Youth and Community		40,485	16,535	88,760	145,780
Development Little Stars Pre-School Access Disability Project Rising Stars Play Scheme BBOSupport into Employment Luton Digital Skills and Employment	Project	62,542 25,829 10,306 3,780		26,510 75,155 63,365 32,470 15,903	89,052 100,984 73,671 32,470 19,683
				38,169	38,169
Total
		144,607	16,535	343,265	504,407

			NOTES TO THE FINANCIAL STATEME for the Year Ended 31MARCH	NOTES TO THE FINANCIAL STATEME for the Year Ended 31MARCH	NTS -continued 2022	NTS -continued 2022
	COMPARATIVES		FOR THE STATEMENT OFFINANCIAL		ACTIVITIES -continued
					Unrestricted
					funds-	Restricted	Total
					Designated	fund	funds
						f	f
	Net gains on investments				8,097		8,097
	NET INCOME/(EXPENDITURE)			80,829	(8,438)	27,663	100,054
	RECONCILIATION		OF FUNDS
	Total funds brought	forward		286	773,143	156,367	929,796
	TOTAL FUNDS CARRIED FORWARD			81,115	764,705	184,030	1,029,850
12.	TANGIBLE FIXED		ASSETS
				Fixtures
	COST		Freehold property f	and fittings	Motor vehicles	Computer equipment f	Totals f
	At I April 2021 Additions Disposals		1,118,322 32,651	142,893 7,034 ~1,144)	50,310	54,773 11,742 ~1,386)	1,366,298 51,427 ~2,530)
	At 31March 2022		1,150,973	148,783	50310	65,129	1,415,195
	DEPRECIATION
	At 1 April 2021 Charge for year Eliminated on disposal		346,081 23,019	140,015 3,129 ~1,056)	50,310	41,333 6,072 ~1,099)	577,739 32,220 ~2155)
	At 31March 2022		369,100	142,088	50,310	46,306	607,804
	NKT BOOK VALUE
	At 31March 2022		781,873	6,695		18,823	807,391
	At 31March 2021		772,241	2,878	-	13,440	788,559

for the Year Ended 31MA INVESTMENT PROPERTY	RCH 2022
FAIR VALUE
At I April 2021
Revaluation	278,001
	5,560
At 31March 2022
	283 561
NET BOOK VALUE
At 31March 2022
	283,561
At 31March 2021
	278,001

Within one year	Within one year	Within one year		2022 f	2021 f,
Between one and five years				11,000 60000	23,000 60000
				71,000	83,000
Fair value	at	31 March 2022 is represented	by:
Valuation	in	2022
					283,561
DEBTORS:		AMOUNTS FALLING DUE	WITHIN ONE YEAR
Receivables				2022 f	2021 f.
Other debtors				50,782	955
Prepayments		and accrued income		4,285	5,272
				1,557	7904
				56,624	14,131

	STATEMENTS - for the Year Ended 31MARCH 2022	STATEMENTS - for the Year Ended 31MARCH 2022	continued
15.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
			2022	2021
	Bank loans and overdrafts Payables	(see note 17)	15,808	15,820
	Other creditors		63,073	41,522
	Grants payable		23,018	28,265
	Accruals and deferred income		1,590	1,590
			12849	32,040
			116338	119,237
16.	CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
			2022	2021
	Bank loans (see note 17)
			149,981	166,436
17.	LOANS
	An analysis ofthe maturity	ofloans is given below:
	Amounts falling due within Bank loans	one year on demand:	2022 f	2021 I,
			15808	15,820
	Amounts falling due between two and five years; Bank loans -2-5 years
			88,669	88,669
	Amounts falling due in more	than five years;
	Repayable by instalments:
	Bank loans &5years
18.	SECURED DEBTS		61,312	77,767
	The following secured debts are included within creditors:
			2022	2021
Bank loans
			165,789	182,256
Land at 108Leagrave Road is held as security over the mortgage.

ANALYSIS O	FNET ASSE	TSBETWEEN	FUNDS
			Unrestricted		2022	2021
Fixed assets Investments Current assets Current liabilities Long term liabilities		Unrestricted fund 65,482 165,842 (105,282)	funds- Designated 540,679 283,561 87,029 (9,465) ~149,981)	Restricted fund 6 201,230 31,392 (1,591)	Total funds f 807,391 283,561 284,263 (116,338) ~149,981)	Total funds 788,559 278,001 248,964 (119,237) ~166,436)
		126,042	751,823	231,031	1 108,896	1,029851
MOVKMKNT	IN FUNDS
					Net
				At 1.4.21	movement in funds	At 31.3.22
Unrestricted funds						f
General fund
Designated Fund	- Property			81,115 764,706	44,927 ~12,884)	126,042 751,822
Restricted funds				845,821	32,043	877,864
Restricted fund
				184,030	47,001	231,031
TOTAL FUNDS
				1,029,851	79,044	1,108,895

	Incoming	Resources	Gains and	Movement
Unrestricted funds	resources f	expended	losses	in funds f
General fund Designated Fund - Property	118,580	(73,653) ~18,444)	5,560	44,927 (12,884)
Restricted funds	118,580	(92,097)	5,560	32,043
Restricted fund	571,242	(524,241)		47,001
TOTAL FUNDS	689,822	~616,338)	5,560	79,044

				Net
			At 1.4.20	movement in funds	At 31.3.21
Unrestricted		funds
General fund
Designated	Fund - Property		286 773,143	80,828 ~8,437)	81,114 764,706
Restricted	funds		773,429	72,391	845,820
Restricted	fund
			156,367	27,663	184,030
TOTAL FUNDS
			929,796	100,054	1,029,850

omparave net movement in funds, i	ncluded in the above are	as follows:
Unrestricted funds	Incoming resources	Resources expended 6	Gains and losses 6	Movement in funds
General fund
Designated Fund - Property	225,436	(144,608) ~16,534)	8,097	80,828 ~8,437)
Restricted funds	225,436	(161,142)	8,097	72,391
Restricted fund	370,928	(343,265)		27,663
TOTAL FUNDS	596,364			100,054

				Net
			At 1.4.20	movement in funds	At 31.3.22
Unrestricted funds
General	fund
Designated		Fund - Property	286 773,143	125,755 ~2L321)	126,041 751,822
Restricted Restricted		funds fund	773,429	104,434	877,863
			156,367	74,664	231,031
TOTAL	FUNDS
			929,796	179,098	1,108,894

		Incoming Resources Gains and Movement	Incoming Resources Gains and Movement
		resources expended losses in funds
Unrestricted funds
General fund Designated Fund - Property		344,016 (218,261) 125,755 ~34,978) 13,657 ~21,321)
Restricted funds		344,016 (253,239) 13,657 104,434
Restricted fund		942,170 (867,506) 74,664
TOTAL FUNDS		1,286,186 (1,120,745) 13,657 179,098
Restricted fund	Project	Balance at	Remarks
		31March
Luton Borough Council Steel Charitable Trust	BYL BYL	2022 (8) 6,077 3,585	The restricted underspent will be spent during 2022-2023. The restricted underspent will be spent during 2022-2023.
Luton Borough Council	BASESS	2,132	The restricted underspent will be spent during 2022-2023.
Luton Borough Council	LUNCHEON	3,601	This was spent on capital item in year 2016-17.This will be released to SOFA as the
Bedfordshire dr Luton Community Foundation	LUNCHEON	849	asset is depreciated. This was spent on capital item in year 2016-17.This will be released to SOFA as the
Autism Bedfordshire	ADP	47,326	asset is depreciated. This reserve includes capital expenditure which has been spent in year 2014-15and 2013-14.This items will be released to the
Nursery Education Funding (NEF)/Two Year Funding	Little Stars Pre-school	106,789	SOFA as the assets is depreciated. This reserve also includes $4,566 which has already spent on Building works in year 2014-2015and 6102,223 was spent on capital items in year 2013-14.This will be released to
Luton Borough Council BBCChild in Need	Little Stars Pre-school Rising Stars	10,452 7,932	SOFA as the asset is depreciated. The underspent will be spent during 2022-2023 financial year. The underspent will be spent during 2022-2023 financial year.
DCMS Youth			This reserve includes capital expenditure incurred in the year 2021-2022.Cost will be
Investment Fund	BYL	42,288	released to the SOFA as the assets are depreciated
		231,031

Restricted Fund			Project	Income 2022
Bedfordshire A Luton Community Foundation Luton Borough Council Bedfordshire PCC Active Luton Steel Charitable Trust Luton Borough Council Luton Borough Council Autism Bedfordshire Nursery Education Funding Luton Borough Council Skills Funding Agency - Modern Apprenticeship European Social Funding BBCChildren In Need DCMS Youth Investment Fund		Grants	BYL BYL BYL BYL BYL BASESS BBO ADP Little Stars Pre-School Little Stars Pre-School Little Stars Pre-School Luton Digital Skills tk Employment Project Rising Stars BYL	6 36,116 10,913 1,500 27,950 4,700 5,000 41,766 70,663 118,030 6,000 3,000 155,810 43,859 45,934
				571,241