REGISTERED CHARrrY NUMB.: IIU9719 REPORT OF THE TRUSTEES AND iINAUDITED FINANCIAL STATEMENTS FOR TH& YEAR ENDED 31 MARCH 2025 FOR BANGLADLSH YOUTH LEAGUE (Ltrro,i) FKCA Limited 260- 270 ButterfLad Great Marlings Lut Bedford8hire LU2 8DL
BANGLADESH YOUTH LEAGUE ILUTON) COP4TENfs OF THE FINANCIAI, STATEMENTS for the YeAr Ended 31 MARCH 202S Pa£t Referen¢e and Admh)l$lratlYe Detalls Rqmbrt of the Thistee8 2 to 6 llldependenl Exanthier'¥ Repori Ststemellt of Finandal Acdvltks 8 to 9 B*lgn¢e Sheet io Cash Flow StslellMt li Note5 to the CAsh Flow StstsDleDt 12 Nots to the knDcial Statements 13 to 24
BANGLADESH YOUTH IAGUE (L0) REFERENCE ALryD ADMtNisrRATIVE DETAILS foT the Y¢8rEMded 31 MARCH 2025 TRUSTEES S 3Atn8tt (vesAgt)ed 24.7.24) Ahmed (resigned 24.7.24) G Y Chowdhury (r¢sign¢d 24.724) l K Chowdhury A Haque (resigned 24.7.24) T Khan S Koycs (T&signcd 24.7.24) M A Koy&s (resi8ned 24.7.24) Mmiah S Ahmed (resigned 24.7.24) S Miah (resi8n¢d 24.7.24) A Halim S Begum (apAnd 14.10.24) N TaSret (app)in*d 14.10.24) M J Islam PRtNCIPAL ADDRs 94 Leagrdve Road Luton LU4 8HZ 1109719 LNDEPENDENT EXAMINER FKCA Limited 2&)- 270 Butterfield Great Marlings BedfordshiTe LU2 %DL Page I
BANGLADESH YOiTh LEAGUE ILUTON) REPORT OF THE TRUSTEES for the YeAr ERMled 31 MARCH 2025 The trustees wesent their TCPOrt with thc financial gtstements of the Lawity for the yvdr ended 31 March 2024. The 14 hav¢. .-L1iPtj the pro¥iii1114 uf the Siatement of R4rnrnded Practice (SORP) 'AccoUntig atld R¥pwiiD& by OWECTIVFS AIYD ACTivfrIES Objettives and airns ThBb a dedicated alld profrssional system of y(th aJMI comniurrity development wort the organisatiou will 5c¢k to improvc thc quality of lif¢ of the community. all¢viat¢ J)overty and promok good health through the provision of education and trainin8, including social cilucation pJogramnKs: v[W. advice,. infonmtion; outr¢a¢h and centr¢ activiti¢s' and liaison with other similar s¢rvirK pmviders. tn 8¢ttin8 th&qe aims the tr& have considered th¢ Charity COUlssIonS genera] gllidance on publTc bcnefii. BaDglwldii Youth 1¢ (Luton) (BYL) actively promot¢5 ¢quality. opportrjnities and divcrsity. bein8 JM)n-reli8iOU8 and non-political. ACHtEVEMENTS AND PERFORMANCE Ch&ritablc activities The fouowing activities are tsken part in as the E%ecutive Commic*e sees fit to finther such charitable PUTPOSCq for the b¢nefit ot the 1Munity in and atound Iwton w suth th places when requAred liD particular but not exclusively for those OfBeg21l #nd Dthcr ethnic origÈn): Rclicving thosc in financial hardship or distres Advattcing education, in particular, through training and providsng educational pro8rattllS" Relieving the unemployed: Protecting and presttvRDg healt inparticvlar. thtougb thc provision of aid and advice (including advoGacy artd otheT CeMtre-bCd proEramm¢$)' Establisbll)8 and maintaining a youth and community centre" aDd Providing or assistitsg in th¢ provision of facilities in the interests of 80cial welfatr for creatIn or other leisure titt occupalion of inth'vidua]s who havo ll¢ of such fa¢ilities by of their youth. age. infirn]ity ordisability. fi)wla1 hardship or social circumstances with the object of improving their conditions of life. Page 2
BANGLADESH YoirrH LEAGUE (Lirto
REPORT OF THE TRUSTEES
for the Year EDded 31 MARCH 2025
ACHIEVEMENTS AND PERFORMANCE
Fundralslog atdvltle5
'I1";¢ 114ngladesh Youth Lewe has cotLtinued its trajectory of suetts4 despite challenges, thanks ts) our dedicated
¥4rtners. filler4 and th¢ unwav¢ring supp)rtof thc comtllLmty atd seLvicc e[s.
On¢ of our significant achievements includ&s s¢curing funding from the Depth]eat for Digital. Cultwe. Media & Si
lIms) to ajhancc our facititiE5, athling th¢ developmt of a new nwlti-uqe games aTea (MUGA) alld teplaciDg the
access lift. This has greatly in]proved acCeIbIlity and conknl)uted to community engagement. Furthernjore. the National
LL)ttrfs Cost of Living Fund has allowEd us to expand our Keeping Warm alld Healthy (kww initsativ4 which
supports elderly residents by improving cncrgy efficia'Y and tcducing our carbon fmtyint thtou¥h lh¢ in¥tallation of
new equipment at the Ccntre for Youth & Community Developmcnt (CYCD) centre.
Wc havc a15u bcctt awzrded some core funding fll)u2 th¢ BBC L.'hilJi¥i' in N
BANGLADESII YOUTH LEAGUE (LUTON) REPORT OF THE TRUSTEES for the Year Ended 31 MARCH 2025 ACHIFVEMENTS AND PERFORMANCE Holld¥y ProEramme (1[18 years old- Youth Ho]Sdxy & EnyieJllen¢ Progr¥mme): P¥ovidgA multkattfvlty progr4mme5 forl0.18.ycar•0I iDcludiJg sports. leadership, creativ¢ a. and mentoring. Engaged 175 young people dwing sc]K)ol holidays. increasitLg safe participation ID strwturcd activities. Developed 11(e Sk11 teamworK and nfldellee , reducing social isolation and promotinL¥ pSitiVe SEND Provislon (&24 yers old-Access DisAbllltyProJect): Supported 44 ¢hildren and young people during ¢m time and school holidays with SPDrt5, arts & rf creative worLhops. ttip to various activity contre aThlteam building activities. PrOvidtal 10,511 shons break hours througb I I I wc¢kly and 33 holiday sessions EnlwiLYd wcial $kllS4 resilien4 cwifhl¢nc Cultsra] & LangUe Edueation (Rongdhollu B4ngla Selm1). Ettga8cd 22 ehthlren in DY)ther.W learning, etth¢¢1ng cutturnl awarets¢ss. confidctLC4 and ac4detni perforn]anc strength interg¢ntrailoknal and famlty t•nRecdons Luton. Health & Wellbelng for Older Adults {Bhb Club): Provid 73 sessions supporting physical health. social incl810 8md commuiiity particiEiation for 50+ older adul15, Delivcred culttnily sensitivc activities and health wothhops, including the l]rst loknt South Asian Oldcr Peoplels FesttvxL Supported South A8ln Health & Wellbelng Consorlium madenp of 7 groups. Women's EmpoTverment; Engaged 95 womejb, with 11 beC0g active volunteers . builditig l¢adership, digital, aDd enwoythitity Delivered th¢ Own My Ufe programme. 5UPPJrting recovcry from domestic abu5C. Hosted IIJO+ participants at culturdl and ernwwerment evuits, Sirengthening soci2E nevwOs. Empl•rabUAty} L8OL & DJ¥Sts1 Skllls Progrnmme- sUprted 9D learneri in ESOU IT. and employability skills.. reached 253 prtklp#nts through ourreL¢h events. Enabled 23 partlcipants lo prI)grs into employment or fither cducation. Provida criticAI Sllpport for 30 Individuals addressing urgt housin8, health. and welfare nth. Parthershlp Works: The Chaity. in collaboration witbLulon Right& cotitinuas to offer its Welfare Advice sessi1)n every Thursday. Providing confideDuat guidance welfare gnd various se£urity benefits. This initiative has successfiY istea a total of ISO lThdlvldua]s. The Clwity h&$ collaboTated with Barnfield College lo offct a divct5e gffty of ESOL class¢& beDefitlng 150 e¢onomi¢ally Inactive ahd ullemployed adults this year through these ¢dti1)nal opporthitie& Tr Chwiry recolse5 the intritr chIe%eS our communiti¥l% are CllTrenily ficing. In this critical momcnt it 18 essential for us to unite our efforts to confront systemic injustice and incquality, paving th¢ way for a mor., equitsbl¢ and in¢h1ve future. With a Strong legaoy of cotDttnmiry4riv¢n achievements. we are SitiOncd significant hange. Ctr ambiiion is ro a¢hi¢vc fmallcial stsbility while foslcting social tr$fOnat1QD. activety questiontng the existing nom)s to enhan. oiiicoJnes for everyo. Ir prEilieS have become niore d¢frD¢d aud targeted. By l¢v¢rnging thc liv&41 experiences of our communitie$ and our broad ttetworks, we aim to dTiV¢ Systemic Chan¢ at both r¢8ional and national l¢v¢ls. To achieve thi4 It is vital secur¢ core. unr&8tiicte41 fimditi:. thatenables Ivng-tem impact and tostets iDnovatiotL Phge 4
BANGLADESH YOUTH LEAGUE (LUTOI¥)
REPORT OF THI TRugrEES
for the Year Ended 31 MARCH 2025
FINANCIAL REVtEW
Prlntipal fundiDg sources
incipai fjjnding sources for each projr Cgn be found on the individugl proJccts' fillgncial ststements and in the
Rtserve5 policy
UnrestricLed resaves are required tD ensute that sufficient fuLw]ce is avatlable to adequately reSd to the tentIal for
a curtailment OT ¢¢ssation of operatio$ iti thc cvcnl of & 5igllificant W]atiOn in luiiJlng r£4erves act &$ & safety
nei allowing the or£anization to navigaie unforeseen challeng&5 without compr(m?i5ing its mission. CU¢nt1y,
Clwity maintains a six.month reswve to manage p0t¢Jrt1 op¢rntt"ollal halts 5tunming from fia]ll8 vJriatiolls. This
timefr&tL¢providcs atemp)w buffer. but the OTwizats<i I&gnIZeS the need fora morc robust fitwicial 5tratcgy.
lo eDhanc¢ its fLllaDciaJ stabi]ity alld sustaiDabiiity, the Charity is actively working tr) ¢xteud its UDrCstiiG $ve
period to one year. This proactivc approach will eLsurc that the or8anization is bets equipped to A*¢L>..
cvcnts and s¢iz¢ futurg opportuDiti¢s, ultimafrly Str its long.tcllu viability.
AdditlL&141 ar¢ requir¢d to provid¢ forTisks ID latiOn Io prlSeS.
WhthE cessation of operations would require a reassignment of the propety an(L"
Ongoing mainl¢nanrK costs.
Wherever possii)le the trustees will designat¢ fundi to b¢ to d¢veiop projects wher¢ gaps in services ¢xisL The8¢
SvIceS will be r¢quir¢d to enable the fvifilmeni oron¢ ortnor¢ of ow key obie¢Èiv¢s.
R¢view and results
The Tiii%r.
Li Wlsb to report a net of £27,477 on operdtioDs thin re5tticted alld UDT&%tsicled funds for the YL
under review. This is pres¢[ed by a surp18 in the unrestricted g¢tteral fjjnds of £2.052, a surphLq An the unrestrictcd
designated of £674 and u loss in Ihc Testsicled fUlS of £30203. The unrestiiited gtraI reserves stand
£483.668. designated reserves at £371.288, aThl restricted reserves at £427,691.
Detai]s of the mai
BANGLADESH YOiITH LEAGUE (LUTOF4) REPORT OF THE TRUSTEL ror the Year Knded 31 MARCH 2D25 STRUCTURE, GOVERNANCE AM) MANAGEMENr Ihduction nd training of neiv trustees Trnstees are introduced to the work of the Charity in three stages.. by one-tIH)ne di5cL%sion5 with the !u<rr¥a reviewing aud pu4)08es: by the provision of do¢uD*nts suth a8 thc blDC5S plan, minutcs of mcctings and riyorts which provide a backwund to u]rr¢nt work and deusions" and the en8ag¢m¢nt with their fellow tN5tees. TNsttts underte a skills a$8e&8tn¢nl to enable th¢iT involvemtnt in areas of work Wh they will immediately add value End identify any areas they wish to develop but will requiTe sllpt or trAining. Rtsk management The trnstees are resp)nsible for ensuriD8 that the charity has asscgscd thc Tisks incuThol in carrying on its busiftess atsd t))akes appropriate policy provisions to SUre that appropriate action is uttd¢rtak¢rn The tsvste¢s hav¢ undertaken an a5S(sslltt of major ri8k5 to which the chaity is exposed at are satisfied that systejns are in place to miti&?te exposure to tbe major risks including fraud and crTOT. .IZ- I l- £o%.Sand signed on its behalfby: ANwoved by order ofthc board of tEwtwg on... . ....... ........ T Khan- Ttustc¢ Pa8e 6
I1¥DEPENDE1 EXAMINER'S REPORT TO TH& TRUSTEES OF BANGLADFSH YOUTH LEAGUE (LuroN) Independent examinev'8 report to the trustees of Ban2]desh Youth LeaElle (Lulon) I report to the chatity trnstees on my examiDatii)n of the accoullts of Bangiad&th Youth Lcague (Luton) (th¢ Trust) for the y¢arended 31 Match 2025 Rupon5ibilities and bsls of repart As thc charity t['lee5 of Th¢ you arc rIble for the Ixeparation of thc accoullts in acLX)rdancc Iwith the requiremettts of the CILdritics Act 2011 Cth¢ ACVJ I report in resFrt of my examination of the Tnjsts accou Carri out under Section 145 of the A and in ¢ing out my examination I hav¢ followed aiL applicable Directions given by the Charity Comnussion uTrib14¥ Section 145(5Xb) of the Act. Indtpelldeot eXa]ner'S ststement Sin¢c your clwttys gross income exceeded £250.OIJ) YOUT examiner must be a member of a listed body. I can confirm that I qUAlified to undettsk¢ the examination be£awc l am a member of ihe Institstc of Chartered Aceountsnts in England and Wale4 which is off of the listed iKJdi& I have c4)mpleted tny ¢xatnination. I confimi that no mareriai DJAtters bave c4)me to my attcntion in connection witb the ex3minutim] givi. tne cause to beliwc that in any material re4)ecL counting records wcrc not k¢pt in tespect of the TnLst as Trquired by Section 130 of thc Ar4 or the accounts do not accord with those recor(Ls' OT the accounts do not Gomply with tbe applicablc requirem concerning thc forni aryd content of acco]Jnts sct out in the chiti5 (Acrounts and Reports) RcgULatiOr 2008 other than any Tcquirement that th¢ accounts L*jve true and fair view which 15 not a mauer considered 4$ part of indyndent ex8mination. I have no and havc ¢r)me across no other matters in cot]ncction with the examination to which atrention s1KMd be drawn in this report in ord 6 enab a prw u¥Mktstanding of the accounLS ILx'.TÈ reached StepJKn &wn Bsc FCA FKCA IAmit¢d 2£- 270 Butterfjeld Great Marlings LDIO LU2 8DL Page 7
BAP4CLADESH YOUTH IUGUE ILUTOK) S'I ATEMENT OF FINANCIAL ACTtVlTIES ror the Ye•r EDded 31 MARCH 2025 2025 2024 Unrestricd ftiiods. Designated Uor¢stricted fid RcstriGl¢d Total Total No5 INCOMK AND ENtM)WMENTS FROM Ch*rftsble 4¢llYltles Ballgladesh Yth l£ague cth forY(mth and Community Develonellt Bangladcsh Aftcr School Educational supp Service Little Stars Pre-school BYL Lull0n Club5 Ae$S Disabiliiy PrOjt Rising Stats Play Scheme Digital Skills al Employmcnt PrOJl 5,724 194.tA)3 2(Kl,327 370,080 81.SX)2 35,324 117,226 205.611 1.078 1.117 1250 162,429 4,775 $1227 30.836 2.328 163,546 4.775 83,227 30.836 5.4 159.022 2,500 2,000 30.722 49248 Othtt trathg activities Invc5tmcnt income Othernorne 37 37.164 IT75 37 37,164 2,776 1,057 29.553 1.847 Total 131,797 Sl 0.445 642.242 939.224 Invesbttentmonagem¢ntcosts 7,447 7.447 Charltsble aetlvllles Bangladesh Yotyh C¢tLtre for Youth and CoJJ)munity Dcvclopmcnt Bangladesh Alier School Edwalional Support Scrvicc Little Stars PrC-ScTrL1 BYL Luncheon Cbjbs ALYess Disabilwty Project Rising Stars Play S¢home Lut DitsI Skills and Employment Proj&.tst 39,9(0 17J18 214.803 272,087 271.758 55,873 32,446 88.319 152.011 3,136 160.969 6,196 90,236 32.862 3,136 160,969 14,663 90,236 32,862 2.755 158.IhiJ 5.530 96,861 28,444 8.467 50,373 TotAI 111,753 17J18 540,648 669,719 774258 NET INCOMEI{EXPENDITURE) 20,044 (17.992) (l7J18) 17.992 (30203) {27,477) JfA.966 Tr4n8fers betw¢eh fa$ Net movement in funds 2.052 674 (30,203) (27,477) 164966 RECONCILIATIO_N OF FUNDS Totsl funds broughi fornydrd 481,616 370.614 457,894 1,310,124 1.145.158 The notes fonn part of these financial siatements Page 8
BANGLADESH YOUTH IIAGUE ILiTTON) STATEMENT OF FINAI¥CIALACllVITIFS for the Year EndLyI 31 MARCH 202S 2025 2024 Unrestricted Unrestricted fijnd R¢stii¢trd Total fimds Note5 TOTAL FUNDS CARRIED FORWARD 483,668 371284 427,69 1282,647 1.110.124 The not¢s fonTr part ofthcsc financial statcmcnts Pag¢ 9
BANGLADESH YOUTH LEAGUE (LUTONJ 31 MARCH 2025 2025 2024 Not85 FIXED ASSETS Tanwl)Ic a5sels 13 14 958,451 289232 988,599 289,232 1247,683 1,277,831 CURRENT ASSETS Dcbtors Cash at bank w)d ip hand 15 31.oc) 303,253 9516 380,483 334,253 389,9 CREDITORS Amounis fallin., within one y E6 (195.390) (234,910) Nyt CiIRRENf A&SETS 138.863 155.089 TOTAL ASSETS LESS CURIIENr LIABILITIES lJ86,546 1,432,920 CREDITORS AmouJ)ts falling ¢kn after more than one year 17 (lo3,8) (122,796) NET ASSET% 1.282,647 1.310,124 FUNDS Unrestricted funds: General fund DrsignatrJ Fund- PrDpthy 21 483.670 371287 481,616 370,614 854.957 852230 Restricied fjjftds 427,690 457.894 TOTAL FUhTJS 1282,647 1,310,124 Thc financial statements were approved by thc Board of Ttustccs and authorts¢d for i&8Ue l.l.-..i.i.-..%o.&S.... and w¢r¢ Sign on its b¥half by: '.Iian- TNstee J K Chowdhury- Tn]st¢e Thc notcs fom port of these financiAI Atatements Page 10
BANCLADESH YourH LEAGUE (L0) CASH FLOW STATEIIIET fur thc Year Ended 31 MARCH 2025 2025 2024 Cash Ilows from Dpcraling acthliies (42,950) {7.447) 296,056 (8,466) IntEst paid Net eAgb (u&eAI illypTovided by <)perdiing adi4 iIiE5 (50,397) 2¥1,590 Cash flows from Investing aithltl¢y Purchase of lan1¢ fix¢d assets {9,754) (188,463) N¢t C45h uscd in 1ThSt1ng tIViti{ (9.754) (188.463) Cash llows from fin4n¢ing aetivitles {17.079) (13.172) Net cash used in fthancing activitses (17.079) (13.172) Cbange in $h 4nd cash equiv]ellts in the rq)orts peri1 Cauh and cxsh ffjuftvalents 41 the bryinlllllg of the reportlnE perknl (77,230) 85955 380.483 294528 Cash al cash equlvalents at the end of th¢ reportthg wlod 303.253 380.483 The fonnpart of these financi11 stants Page 11
BANGLADESH YOUTH LEAGUE (LUTON) OTES TO THE CASII FLOW ST ATE.M£NT for the Year Ended 31 MARCH 2025 RECOP4CIUATtON OF NET IEXPENDITURE)IINCOME TO NET CASH FLOW FROM OPERATh'G AcTITIEs 2025 2024 Net (expendlture)IAntomt for the reportlng pÈrtod (as per the ststement of FlnattciatActivlties) Adjustments for: Depreciation charges Inthsiwdid OnCrtllscydecr$C iD dcbtors (Decreaseyincre4se in creditors (27,477) 164,966 39,902 7,447 (21,484) (41,338) 40.830 8,466 58.894 22.900 Net cash (uged inyprovided by operntion$ {42.950) 296,056 ANALYSIS OF cHANs IN NET FUI¥DS At 1.4.24 Cash flow At31.325 Net eash Cash a bank and in IiJklil 380,483 {77,230} 303253 3110.483 {77,230) 303253 Debts Fdlling due withiTL l ycar D¢bts falling aftcr l ycar (15,423) (122,796) (1,818) 18,897 (17241) (103,899) (138,219) 17,079 {121,140) Totsl 241264 160,151) 182.113 Thc noLc5 forni part of thcsc fjnattcial ststemuits Page 12
BANGLADESH YOUTH LEAGUE ILUTON) NOTES TO THE FINANCIAL STATEMEiYrs ror the Year Ended 31 MARCH 2025 AccouNfiNG POUCIES Bagis of preparing Ihe fin¥nel•l sttemeDts The fEnancial s(a¢ements have beett prepared under the hiarteal cost cortvefition with iienxs retognI at eosi or traDsaclion vahK unlc&s othcrwisc stated iti thc rclcvant notc(s) to these acc4llts. The financial statements ]]ave prepared in a¢rdancC with thc Statcmcnt of Recomme Prnctie£: AlI.lIti118 aT Rqting by ch8rsl1 prcpuing their acixiunts in accordan(% with the Financi Repottng Standard aF4)lid)le in the UK and Republic of Ircland (FRS 102) and the Financial Reprting Standard applicable in the Unitrd KiThgdoJn alld Roublic ollrclaTrJ IFRS 102) tbe ChaTiti&s Act 2011. Banu]gdesh Youth League (tALton) meEts th¢ d¢finition ofa public EaKfit cntity UDthrFRS 102. The wes¢ntsvon currrw of th¢ financial statgmcnts is thc Poulld Stcding (£) Preparation of the accounts on a conrrrn bxsi5 The Tn]strcs beiievc that thc chlty h&s adequa in pkn and h&8 taken approate measures to apprOpriaY manage any principal risks and wicttrAinti¢s. The tntss have con8ideTed all rel¢t matters and believe that the going concrm knis cOntiM to bc appropriat¢ whEn prepariti8 th&%e accounts. Income All iDcomc is cOgniSed ID the Statemetlt of FiDatt¢ial Artivities once the charity has entitlentt to tbe fimd& it is proboble that the in¢ome will bc TKciv¢d and the amouni can bemeasuTed Teliably. Government Ernts Government grants are recognised in the incomc aud CApdItU accounts WAthiD other income whffl it As deemed to be CeiVable by the charity F.xpenditure Liabilliies are rels &s cxFnth'iure as sooll as there is a legal or COJKSIve {Y)ligati conmyutng the dwity to that eXditure, it is prob2ble that a trdnsfrr of economic benefiLS will be required in settlenll aLd the amount of the obligation eats be mcasur&J reliably. Expethlithre is a¢countyJ for on an accnjals basis and h&$ been Classifi und¢r hcadings that aggregute all cost relatcd to ihc (xtegory. Whcrc costs canncrt be dircctiy attiibuted to parttcular they bave beeu allocated to fLtiviti&s 00 a basis conSi#t with the use of Charitablc activitics (xts compris¥ eX]Klitre at)d support Costs attrtbud kn the cbaritable projects. sllRrt cosLs ate &llo¢at¢d directly to tho proic¢t to whidL they TeRatc and as stth no aNlonMent acti"viti&s are Governllnce ¢osts Governance costs (x)mpiisc5 all costs involving th pubIir accountability of the clwity al its complian(Y with regulation aTMi g(Mxlpractic& Thc8C Costs include t[se relatitig tD the 5tatuÈory ..1 >fJ legal f¢#s. AJ]ocath)n and apportlonmtnt of eusts All costs are diffdly allated ts> tk aotiwity to which thcy Tclate. Tallgibl¢ fixed assets Tale fix¢d assets held for the compwrfs own use arc 8tat¢d at C051 less a¢unu1aty1 d¢preciatioJ] and rwia¢ion is provided at the following annual rdtes ill order th l¢C off each &Lx*¥l ijver its FTe¢l]d PT( Fixtures and fittin8S Straight line over 40 yw5 - 200/0 on ¢th8t P3ge 13 ontinued...
BANGLADESH YOUTH LZACUE (LufoN) NOTES TO THE FINANCIAL STATEMENTS. condllued for ihe Year 31 MARCH 2025 AccouwfiNG POLICIES- ¢oMthiu¢d fixed gssets Motor vthicles Cornpur cquipm¢nt - 20Vo on cost - 20% on cost Included within fix assets is a freehold pmperty which is u8ed in part to further the chitYs obieLtives and in Part letoutto commercial teJ)an Laad is not dwi81. Investment PTDperty InveStmt propertirs for whith fair value can mcasurcd Teliably witkout unduc LX)St or effort are llwSd at fairvaluc at ch reporting dare with changes in fairvalue recognised in pmfitor los& Thc methi1., iiW]ificani assumptio used to a8¢¢rtaill thc fair Vah at thc balatt sh¢¢t datr and fair value mov¢mertt induded to thc profit for the year are as follows: Properti are valued using an Op mark& valuation bythc Board of Thjsteos. Tax#tion The charity 18 exempt from ott its charitsble activities. Fund a¢counting Unrestricted funds catj Ix used in acLoft]atKe with the cl]aritsblc obj¢£tiv&s at the disudioo of the tTUSte Restricted funds can only be used for particular restricted purposts withiti objec(s of the charity. ReAttictions arise when specified by tbe donoror wh¢n fijnds ar¢ raised for p1(Ular rcstr(Gtcd putwsc& D&si8tsxtcd fimds hav¢ arisen on thc purchasg of a new building. This fid Can be used in acc4)t7Jance with the '1¥ ir41Jli obje£tIv at the discretion ofthc Irustc FlnaDelal Instrnmenty ¢ash alld bank balances C8sh held by the charity is Includ at the amouni acn]ally hrld and counted at the ycar en(L B4nk balauc wh¢th¢riti crcdit or overdrawn. shown at the amounts propcrly rcconciled to diL Imnk statcmcnts. Finaticial instrumcnts are as fa?r value. Jn the case of uujisted InvQllts they are valued at Ihin)inal valu¢. OTHER TRADING ACTlVtTIES 2025 2024 Cafe Income 37 1.057 Page 14
BANCLADESH YOUTH LEaGIJE (LvroN) NOTES TO THE FII4ANCIAL SIATEMENTS- conlinlled ror th¢ Year Ended 31 MARCH 2025 2025 2024 Rents received 37.164 29J53 INCOME FROM CHARrrABLE AcfiviTIES Banglad foryouth Srhool Bang]adesh Yth Support Scrvicc Dev¢lopment Prcknschool Managem1 fees Rootn Icttjng Grdnty Nwiery lees Sundry 39359 41.032 35,324 194.603 1250 162.429 1.117 5,724 1.511 1,078 200J27 117,226 28 163.546 2025 2024 BYT. Ststs Play Luncheon t)i8ability Project Total actiTrritics Tutal 39.359 41.032 350,015 l62,429 9,430 R[) Ictting Grants Nursery fee4 Sundry 50313 51206 633.017 159,022 11,609 4.775 832?7 30.836 4,775 83227 30.836 fA)2.265 906.767 OTHER INCOME 2025 2024 Bank Tnterest 1776 1.847 Page 15 continued...
BANCLADESH YOUTH LEAGUE (LUTON) NOTES TO THE FINANCJAL STATEMENTS- eODtJnued for Ihe Year Ended 31 MARCH 2025 INYL%INKN'f MANAGEMEKf COSTS Investment mgnagement costs 2Q25 2024 Interest payabl¢ and similaT thaTges 7,447 8,466 CHARITABLE ACTtvtTIFS cogrs SupFA)rt COSL8 {see note 8) Costs Totsls Bangl&desh Youth League Centre for Youth and Commiinity Development Bagladesh After School FAucationai Supikn Sovice Li¢¢lc Stsrs Prc-school BYL Luncheon Clubs Ac¢¢ss Di53bility Project Rising st Play Schcmc 266,837 5250 272,087 88319 88.319 3.136 1611969 14.663 90236 31862 3,136 160.969 J4,663 90.236 32,862 657,02? 5,250 662272 SUPPORT COSTS Govern8ttce Bwlad¢sh Youth Lc#guc 5250 Ikning the year, the ind¢pendeDt ¢xamiller charged feeg of £1,750 (2024: £1,750) for the iThdepend¢nl examitiation of the financial 5t4t¢mcnts ond £3,500 (2024: £3,500) foF inded..t examination sthvi¢ IIL TRUSTEES, REMUNERATTON AND BENEFITS Dur¢ng th¢ ycar tlls received renmnuation or other bcnefiL% of £Nil (2024.. £Nil). There was an honorarium paymerti madc to the chair[ during th¢ y¢ar of £1.666 (2024.. £Nil). Trustees, expenses There wer¢ fto tsustccs, cxpcnscs paid forthc year cndcd 31 Marth 2025 nor for the year en£kd 31 March 2024. Pa8e16 conunu¢d..
BANGLADESH YOUTh LEAGUE ILUTON) N(YTES TO THE FINANCIAL STATEMENTS. eonthiued for the YeAr Ended 31 MARCH 2025 ii. STAFF COSTS 2025 2024 Wages Social Security Pensi( Freelance woikers Other staff costs 290290 20J91 3,754 71,918 68.983 305,805 17.101 3,184 57.874 83,044 450J36 467,C118 The average monthty number i!f employees duri the year was a5 follows: 2025 16 2Q24 18 CIwitable activities No attployces re£eived emoIullts in ex of £60,(KX). 11 COMPARATIVES FOR THE STATEMENT OF RNANaAL ACTIVITIES Unrcstiicted Unrestrithl Restrtcted nd Total De$lted INCOME AND ENDOWMEWtS FROM Charftable actlvfitles Bangladesh Youth Lc48ue Centre for Youth and Community 3230 366,850 370.0811 110.758 94,853 205.611 Banglatsh Aftcr School Educational Supp ScLViC< Little Stars Pre-sihool BYL Lunchcon Clubs ty Disability Proj*p¥'t Ri&ing sta Hay Scheme Lutffl Di8itaI Skills and EmployD)¢nt Prvj¢ 4.750 159,022 2.500 84.W4 30.722 49,248 5,490 159,022 2,5 30,722 49246 Ot1 tradg activitics Invcsttnellt income Other income 1.057 29,553 1.845 1.057 1.847 147,183 792,041 939224 EXPENDITURE ON Investment manageMt costs 8,466 8,466 Chaiitablt acdildes Ba4glad¢sh Youth Lca8ue L¢ntre for Youth and Community Development Bangladesh After Schwl Educational Support Service Little.%tars Pre-school BYL Luneheon Clubs Access Disabdity Proj¢ Ri11:.S StaTS Play Scheme LtCrtb Digital Skills and Empioymeth Projxt 56.57? 18,664 196,522 271,758 63,154 88.857 152.011 2,755 158,060 5,530 S6.411 28,444 49,248 2,755 158.060 5,530 96.861 28.444 50J73 10.450 1,125 Page 17 contittued...
GLADESH YOUTH IIAGUE {LUTON NOTLS TO THE FINANCIAL STATELIIENTS- for the Year Ended 31 MARCH 2025 12. COMPARATtVES FOR THE STATEMENT OF NANCIAL ACTJvrrTES- contlnued fjJnd6. Djgnat Rcsulcted fid Total nds fund Total 131,301 18,664 624,293 774258 NKT INCOMEI(EXPENDITURE) TranJfrr5 bchvren funds 15.882 61,443 (18,(A4) (61,443) 167,748 164966 Yet movement ID funds 77,325 (80,107) 167.748 164966 RECONCILIATtON OF FUhl)S Total funds br(W forward 404292 450.721 290.145 1.145.158 TOTAL FUNDS CARRIED FORWARD 481,617 370,614 457,893 I JIO.124 13. TAThGJBLE FIXED ASSETS Freehold FixtuKs lat at Motor vehiLles Computcr IY4uipment fittings Tothls COST At J ApTiI 2(Y24 Additions 1,378,998 5,291 157.210 1.026 50.310 85,331 3,437 1.671.849 9.754 At 31 Mtsh 2Q25 1,384,289 158,236 50,310 88,768 1,681,603 DEPRECIATtON At l Awil 2024 Charge for year 420,821 27.685 148.906 3,206 50.310 63,213 9.011 683,250 39.902 At 31 March 2025 44&506 152.112 50JIO 72224 723.152 ET BOOK VALUE At 31 Marth 2025 935,783 6,124 16.544 951451 At 31 March 2024 958,177 8304 988,599 Pagc 18 contiDu¢d...
BANGLADESH YOUTH LEAGUE ILufoN) OTES TO TIIE FINANCIAL STATEMENfs- ¢onllnu¢d for tho Year Ended 31 MARCH 2025 14. ESTMENT PROPERTY FAIR VALUK At l April 2024 and 31 Mah 2025 289,232 ET B(J)K VALUE At 31 MaTch 2025 289,232 At 31 March 2024 289.212 atc no r¢stri¢tions on the ability to r¢alis¢ ittV¢8ttllt or on the reminance of itt¥iillk" 41111 procc¢ds of disposal, rAor are therc afvy ctractu obligations fly the PUTchw. Lypnstiijction, or dev¢lopm¢nt of inveslrnent EKQF¢rty or for repairs. maintenance or enbanc¢m¢nts. IAslDg Agreements Minimum Ic&se payments under noTrGancellable otmt¢ng leases are rccciydble os frlllows: 2025 2024 Wi.711ii year B¢eell one and five year5 27,150 12.IX>O 17,400 39,150 41,4LXJ Fair value at 31 March 2025 is by: Valuation ID 2016 Valuation in 2017 Valu*ion in 2018 Vatuatson to 2019 V0htiOn IER 2020 Valuatioll in 2021 Valuation in 2022 Vajuthon in 2023 14,060 5,700 7,410 7,632 7,861 8.097 5.6n 227,240 289.232 DEBTORS: AMOUNTS FALLING DI.E M'I"1 Its% OAYE YEAR 2025 202A R¢ceivables Oihcr debtors Prepayments alld accrued income 6,568 23.056 1,376 3,420 4.751 1,345 31,0 9.516 PRge 19 ¢ontinued...
BANGLADESH YOtiTH LEAGUE (LUTON) NOTES TO THE FLYAfrfciAL STATEMELYfs- continued for the Year Ended 31 MARCH 2025 CREDrroRS: AMouKfs FALLING DUE WITHIN ONE YEAR 2025 2024 Bank loans and overdrdfLs (see note 18) Payabl&4 Oth¢r creditor5 Grants payabl¢ Accruals and dcfeed inc4)me 17,241 33.416 15,423 42.448 50.640 1.590 124,809 100,413 195.34) 234,910 DEFERRED INCOME Grdnt Incomc Deferred In¢omebrou£hl forward at l April 2024 Incoming rey)twces deferred in th¢ cunznt year Amounts rcleased from previous years 119.710 89.1)63 {114,660) Def¢rrd tnwm¢ catried fonvard at 31 Maxch 2025 94.113 Gratt( income is defe11 a5 th¢ tharily 15 not cntided to the income until Ill conditiiilsi atE mth. 17. CREDITORS: AMouNfs FALLING DUE AFtER MORE THAN ONE YEAR 2025 2.4 Bonk loans (Ke note 18) 103,899 122,796 18. LOANS An andlysis of th¢ matyrity of loans is given below". 2025 Amounts f8]ling dur within one year on demand: 17241 15.423 Amounts falliDg due between iwo and five Years: Bank loa$. 2.5 years 111.228 AttM)unts fallits8 due in rn0 than five ye8ts: Repayable by instalments.. Bank loans > 5 years 11568 Page 20 continlled...
BANGLADESH YOUTH LEAGUE (LUTON) NOTES TO THE FINANCIAL STATEMENTS- ¢ontAnued for the ye Ended 31 MARCH 2025 19. SECURED DE Thc following 5ecura debts are in¢lud¢dwithin credi. 2025 2024 Bank loaThs 121,140 13&219 Uiibl at 108 Lewave Rc4d is held As security over the mortgag ANALYSIS OF NET BETWEEN FUNDS 2025 2024 UnTC8trictcd Unrcstsictcd Re5trirtol fulld TDtxl Fixed assets Invllts 97,823 289232 274,766 (178,151) 491.511 369.117 953,451 289232 334.253 (195.390) (103,899) 988,599 289232 389.999 (2349lO) (121796) 914 (17.239) (103,8991 58,573 Curr¢nl liabiliiie8 Long tenn liabilities 483.670 371287 427,690 1,282,647 1,310,124 21. MOVEMEwf Ip4 FtM)s Nel Ttansfers movcrnent between in fimd fiJn(L8 At 31.3.25 At 1.424 Unr*4trithd tunds GaKrdl fimd Designated Fllnd. Pr(wty 481.616 370.614 20.046 (17.319} (17.992) 17,992 483.670 371.287 852230 2.727 854,957 Restricled hnds Rcstricted fimd 45794 (30204) 427,690 TOTAL FUNDS 1.310.124 {27,477) 1282,647 Net mOVCllLent in fiJTh18, included in the atx)vc arc as followa: Incoming resources ROsrS Movement cxrKndryl in fimds Unrextrlcted fmnds General fund Designated Fund- Property 131.797 (111,751) (17.319) 20.046 (17J19) 131.797 (129,070) 2.727 Restrlcted ftsnds Restrictrd fund 510,445 (540.649) (30204) TC)"fAL FUN 642242 (669.719) (27.477) Page21 continiied...
BANGLADFSH YoufH LEAGUE (Li0) NOTES TO THE FIP4Al¥CtAL STATE1ENrS- ¢ontlnued lor the Year Ended 31 MARCH 2025 21. MOVEME1 P4 FUNDS- eontlnued Comparative5 for moYe[tt tund5 Net movement in fimds Transfers between fimlts At 31.3.24 At 1.423 General lirknl I>esignat¢d Fwd- Property 404.292 450.721 15.881 (18,664) 61.H3 (61,443) 481,616 370.614 855,013 (1783) 852,230 Re$ttleted funds Kcstrictcd fimd I,145 167.749 457,894 TOTAL FUNDS 1.145.158 164,966 1.310,124 Conipw*ivc Det mov¢ment in fimd4 included in the aiM)ve are as follows: ¢xdcd in funds Unrestrleted funds General fi]nd Tknigt2ated Fund. 14DrKrty 147.183 {131J02) (18.664) 15,881 (18.664) 147,183 (149,966) (1783) Re6trict fijnd 791041 (624292) 167.749 TOTAL FUTrIIS 939,224 (774258) 164.966 A currettiyear 12 months and lor year 12 months combined position is as follows.. Net movement in fimds Tr8nsf¢rs between At 31.3.25 At 1.423 URre5tri¢ted fullds G¢nera] fund Designated Fund. Property 404,292 450.721 35,927 (35,983) 43,451 (43,451) 483,670 371,287 855.013 (56) 854.957 Re5tiicledfunds R¢stricted fijnd 290.145 137,545 427,690 TOTAL FUNDS 1,145,158 137,489 1282,647 Pa8¢ 22 C4)ntinued..
H4NGLADKSH YOi)TH LEAGUE ILufoN) NOTES TO THE FLYLNCIAL STATEMKKfs- conlinued for the Year Ended 31 MARCH 2025 21. MOVEMENT IN FUNDS . eontinued A curtcnt year 12 montL8 and priw year 12 months Mbiti¢d net rnovemt ill fund5, included in th¢ al)ove 4re 85 r(Jllows.' Tncoming expended in fiuMIs Unroslrlrted fwids 27&980 (243,053) (35.983) 35,927 (35.983) 278.980 (279,036) {56) Restii¢ted funds Restri¢¢d furKI 1.302,486 (1.164.941) 137,545 TOTAL FUNDS 1581.466 {1,443.977) 137.489 Restiieted fund Project BglancÉ at Remarks 31 March 2025 {£) 53587 National Lottery CommunityFwid BYL The rr4trict¥d fund rL.latGS to rcfurbisiunu winks in 2022. The items will be relus¢d lo SOFA as the &ssets is depreua(e The restrictsd ut)derspelld will b¢ sprtrt during 2025-2026 financial year. B[OrdshIre & Luton Comrnty Foulldatim {Kllife Ciimc) Fl(KxI FutdRaisc BYIICYCD 3,1 BYL 4,131 IIK rcstricttd undcrsp¢nt wjll be Spent ill fvtur¢ notural disasters iR] BaDglade5h The $trIc*d Ullderspcnt wiIl be spent 2025-2026 tinancial year. Ttiis reseNe includes capital expetKliwre of which has been sprnt in yrar 2014-15 and 2013-14. Thc itcn]s will be relea8&1 to SOFA as the is depreciatett T-his reserve also includes £4.$66 whichj already spent on l)uildirtg woA(5 in y 2014201 S and £107,033 vrds spent on capiEJJ itatLS in year 2013-14. This will be ttleasdtto SOFA a5 the ass& is dcpreciate The underspent will be spent during 2025-2026 financial year. Tbis:¢.%QYVw itwludes capital fApcndrtutT of £6,119 spent in y&ir 2023-24. This will b rclv&8cd to SOFA 8s the asset is depreciated This was sEt spent on capital item ill y&4r 2021-22. This will be relcascd to SOFA as tho a5S¢t Is dcpreciateÉi ThTrs w4s spcnl 8PCnt on capital item in year 2023-24. This will bc rclcased to SOFA as th¢ 8&8¢t is dqlreciated. Luton Borough Council BASESS 5,207 Autism Bedfordshire ADP 38.865 Nuw Education Funding Little Stars INEF) l Two Year Funding Pre-school 115.587 kntiv¢Luton Rising Stars 11,092 Cost of Living fvts. Nati(al Lottery Cotnmunity Fund CYCD 5.875 DCMS Youth tllVthnt BYL 31,346 Youth Investment Fuud 158.4(K) 427.690 Page 23
BANGLIDESH YOiTTH LEAGUE (L0) NOTES TO THE FThANCL4L STATEMENfs. continued for the Year Ended 31 MARCH 2•25 21. Transfen between (unds A transfer beell made between g¢n<ral and d¢si8nated fimds to reflKI th¢ value of thc property d¢si£nat ess the valu¢ of the mmt8age left to pay. 22. RELATED PARTY DTSCLOSURLS Th¢r¢ wer¢ no r¢Jat¢d party transa(tioll6 lor I,'ie year Liid¥a 31 March 2025 nor for the year ctt(kd 31 Marth 2024. ULTIMATE COTrITROLIJNG PARTY The is Jointty controlled by the Exccutivc Coron)ts of Truste 24. Ip¢ome 21125 Rcted Fund Projert NatiTh7al Lott¢ry Community Fund Steel Charitable Trust BBCC Garfi¢ld W¢ston Foundation Bally Thomas Clwitable Fund Awards foT AII Bedfordsbire & Lutort Community Found10 (Health & Wellbeing and GLTen Project) Bedfotshire & Luton Commlty Fouttdation (Knife ]ffic) Henry Smith Charity T&sco GJDundwork Grdnts ACE tA)I Luton Aduit Educalioll BYL BYL 80,075 15,075 15,IX)O 8,333 BYLJCYCD BYL BYL BYL BYUCYCD BYL BYL BYL CYCD CYCD BASESS LUNCHEON LUNCHEON ADP ADP ADP Little S¢ars Pr&schwl Rising Stsrs L8,445 5,(M)O 1985 6.241 750 1.250 2.900 1,875 6.667 63.$44 10.716 162,429 30,836 L0 Borough Council The CorllLollyFouDdauon Bedfoyshire & Luton C¢)nnnwty Foundation Wixarntrcc Trust Auti1 Bedfordsbire Athpe Luton (EDeTgise Luroni Nursery Education Funding (NEF) ITWO Year Funding 510.445 Page 24