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2021-03-31-accounts

			Page
Reference and administrative		details
Trustees' report			2-9
Independent auditor's	report		10-13
Statement offinancial	activities		14
Balance sheet			15
Statement ofcash flows			16
Notes tothe financial	statements		17-27

Charity name	Charity name		Maidstone YMCA
Charity number			1110087(England	and Wales)
Company	number		05460005 (England	and Wales)
Principal	and	registered office	Sports and Community		Centre
			Melrose Close
			Maidstone
			Kent ME15 6BD
Trustees			V A Wallis MBE(President			and Company Secretary)
			BW P Price (Chair)
			5 J Fraser-Mackintosh		(Vice Chair)
			0 J Mortimer
			J A Collins
			K A Mandy
			SJ Rose
Key management			L Dale (Chief Executive		Officer)
			AJ Bantock (Business Manager)
independent		auditor	Lindeyer Francis Ferguson			Limited
			Chartered Accountants
			North House
			198High Street
			Tonbridge
			Kent TN9 1BE
Bankers			Lloyds Bank Pic		Close Brothers
			18Week Street		10Crown Place
			Maidstone		London
			Kent ME14 1RW		EC2A 4FT
Solicitors			Gullands
			16Mill Street
			Maidstone
			Kent ME15 6XT

				2021	2021	2021	2020
				Unrestricted	Restricted	Total	Total
			Note	funds E	fundsf	funds E	funds f
income from:
Donations,	grants and legacies		4	243,836	3,900
Charitable	activities		5	387,517			1,147,599
Other trading activities				2,854
Investments				4,291			11,017
Total				638,498	3,900	642,398	1,158,616
Expenditure	on;
Charitable	activities		6	829,342	2,300	831,642	1,194,153
Total				829,342	2,300	831,642	1,194,153
Net expenditure			7	( 190,844)	1,600	{189,244)	( 35,537)
Increase in provision		for pension fund deficit	12	( 67,168)		{67,168)
Net movement in funds				( 258,012)	1,600	{256,412)	( 35,537)
Reconciliation offunds:
Total funds	brought	forward		4,886,461	103,500	4,989,961	5,025,498
Total funds	carried	forward	13	4,628,449	105,100	4,733,549	4,989,961

				2021	2021	2020	2020
			Note	f	f	f
Fixed assets
Tangible assets					4,219,922		4,321,362
					4,219,922		4,321,362
Current assets
Stocks				612		2,958
Debtors			10	13,915		20,987
Cash at bank and in hand				725,523		827,889
				740,050		851,834
Creditors: amounts	falling due
within one year			11	( 81,016)		( 84,471)
Net current assets					659,034		767,363
Total assets less current		liabilities			4,878,956		5,088,725
Creditors: amounts	falling due
after more than one year			12		( 145,407)		( 98,764)
Total net assets					4,733,549		4,989,961
The funds ofthe charity:
Restricted funds					105,100		103,500
Unrestricted funds					4,628,449		4,886,461
					4,733,549		4,989,961

				Note	2022f	2020f
Cash flows (used in)/ from operating		activities:
Net cash (used in)/from operating	activities			A	( 105,478)	135,471
Cash flows from investing activities:
Interest received					4,291	11,017
Purchase oftangible fixed assets					( 1,179)	( 121,795)
Net cash provided by / (used in)	investing		activities		3,112	( 110,778)
Change in cash and cash equivalents		in the	year		( 102,366)	24,693
Cash and cash equivalents at the beginning			ofthe year		827,889	803,196
Cash and cash equivalents at the	end	ofthe year			725,523	827,889
A. Reconciliation ofnet expenditure		to net	cash flow from operating
activities
Net expenditure for the year					( 256,412)	( 35,537)
Depreciation charges					101,215	110,983
I.oss on disposal offixed assets					1,404	546
Interest received					(4,291)	( 11,017)
Decrease / (increase) in stocks					2,346	( 1,021)
Decrease in debtors					7,072	98,139
Increase/(decrease) in creditors					43,188	( 26,622)
Net cash used in operating activities					( 105,478)	135,471

INCOME FROM	DONAT	ION	S, GRANTSAND	LEGACIES
						2021	2020
						E	E
Coronavirus Job	Retention		Scheme			210,908
Other COVID-19	grants					32,928
Grants from trusts and		foundations				3,900
						247,736
INCOME FROM	CHARITABLE ACTIVITIE5
						2021	2020
							E
Sports and community		centres				145,133	857,614
Pre-school income						242,384	289,985
						387,517	1,147,599
In the preceding	period,	income ofENil was		restricted.
EXPENDITURE ON CHARITABLE ACTIVITIES
				2021	2021	2021	2020
				Direct	Support
				costs	costs	Total	Total
				E	E	E	E
Sports and community		centres		313,994	59,474	373,468	817,553
Pre-school				358,847	99,327	458,174	376,600
				672,841	158,801	831,642	1,194,153

		2021	2020
		E	E
Direct costs comprise:
Staff costs		396,839	582,765
Other staff costs		6,235	14,359
Depreciation		101,215	110,984
Loss on disposal		1,404	546
Direct activitY costs		16,732	70,914
Advertising and marketing		1,242	20,781
Legal and professional	costs	4,688	913
Premises costs		75,558	131,179
Insurance and licences		19,497	26,614
Office and other costs		27,972	37,119
Irrecoverable VAT		21,459	32,412
		672,841	1,028,586
		2022	2020
		E	E
Support costs comprise:
Staff costs		150,059	152,993
Office and other costs		2,542	3,246
Governance costs:
Audit fees		5,200	8,200
Other		1,000	1,128
		158,801	165,567

NET EXPENDITURE
			2021	2020
			E	E
Net expenditure is stated	after charging:
Depreciation			101,215	110,984
Loss on disposal			1,404	546
Auditor's remuneration	for audit services		5,200	8,200
Auditor's remuneration	for non-audit	services	1,000
Operating lease rentals			4,963	7,800

STAFF CO5	TS
				2021	2020
				f	E
Gross salaries				519,281	702,251
Employer's	National	Insurance	contributions	21,172	25,659
Employer's	pension	contributions		6,445	7,848
				546,898	735,758

TANGIBLE FIXEDASSETS
	Freehold	Plant &	Fixtures &	Office
	property f	equipment f	fittings f	equipment f	Total f
Cost
At 1April 2020	4,605,552	415,376	239,297	94,646	5,354,871
Additions		1,179			1,179
Disposals		( 4,319)			( 4,319)
At 31March 2021	4,605,552	412,236	239,297	94,646	5,351,731
Depreciation
At 1April 2020	504,567	315,001	128,927	85,014	1,033,509
Charged for the year	57,445	25,532	12,595	5,643	101,215
Eliminated on disposals		( 2,915)			( 2,915)
At31March 2021	562,012	337,618	141,522	90,657	1,131,809
Net book value
At 31March 2021	4,043,540	74,618	97,775	3,989	4,219,922
At 31March 2020	4,100,985	100,375	110,370	9,632	4,321,362

								2021	2020
								E	f
Trade debtors								1,966	2,401
Prepayments and accrued				income				11,949	18,586
								13,915	20,987
CREDITORS: AMOUNTS			FALLING DUE WITHIN ONE YEAR
								2021f	2020f
Trade creditors								7,201	6,917
Accruals	and deferred	income						43,615	17,147
Tax and	socia Isecurity							182	6,516
Pension	liability			(see notes 12and	17)			20,527	20,530
Other creditors								9,491	33,361
								81,016	84,471
The movement on deferred				income, which relates to subscriptions	and grants,	is	as follows;
								2021f	2020 E
Balance	at 1April 2020							26,201	26,295
Released	to income						(	26,201)	( 26,295)
Received	in the year and		deferred					36,865	26,201
Balance	at 31March 2021							36,865	26,201

12	CREDITO	RS: AMOUNTS FALLING DUE	AFTER MORE THAN ONE YEAR
				2021	2020
				E	E
	Pension	liability	(see note 16)	145,407	98,764
				145,407	98,764
	Pension	liability
	At 1April	2020		119,294	139,223
	Payments	made		( 20,528)	( 19,929)
	Increase	in provision		67,168
	At 31March 2021			165,934	119,294
	Due within one year			20,527	20,530
	Due in more than one year			145,407	98,764
13	MOVEMENT ON FUNDS

		Rrought				Carried
CURRENT YEAR		forward E	Income E	Expenditure E	Transfers	forward f
Restricted funds
Tovil Community	Centre
property		103,500		{2,300)		101,200
Kent Community	Foundation		3,900			3,900
		103,500	3,900	( 2,300)		105,100
Unrestricted funds
Designated funds		3,997,483		( 55,145)		3,942,338
General fund		888,978	638,498	( 774,197)	( 67,168)	686,111
		4,886,461	638,498	( 829,342)	( 67,168)	4,628,449
Tota Ifunds		4,989,961	642,398	( 831,642)	( 67,168)	4,733,549

			Brought				Carried
PRIOR YEAR			forward	Income	Expenditure	Transfers	forward
				E	E		E
Restricted funds
Tovil Community		Centre
property			105,800		( 2,300)		103,500
			105,800		( 2,300)		103,500
Unrestricted	funds
Designated	funds		3,955,716		( 55,446)	97,213	3,997,483
General fund			963,982	1,158,616	( 1,136,407)	( 97,213)	888,978
			4,919,698	1,158,616	( 1,191,853)		4,886,461
Totalfunds			5,025,498	1,158,616	(1,194,153)		4,989,961

14	ANALYSIS OF NET ASSETS BETWEEN FUNDS
		Unrestricted	Restricted
		funds	funds	Totoifunds
	CURRENT YEAR	E	E	E
	Fixed assets	4,118,722	101,200	4,219,922
	Net current assets	659,034		659,034
	Creditors due in more than one year	( 145,407)		( 145,407)
		4,632,349	101,200	4,733,549
	PRIOR YEAR
	Fixed assets	4,217,862	103,500	4,321,362
	Net current assets	767,363		767,363
	Creditors due in more than one year	( 98,764)		( 98,764)
		4,886,461	103,500	4,989,961

At 31 March 2021 the charity was committed to future m operating leases as follows:	inimum lease payments under non-c	ancellable
	2021	2020
	E	E
Due within one year		3,900
RELATED PARTY TRANSACTION5