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2023-03-31-accounts

Company Registration Number: 5290895 Charity Number: 1111138

SENGHENYDD YOUTH DROP IN CENTRE COMPANY LIMITED BY GUARANTEE REPORT OF THE DIRECTORS AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

CONTENTS
Directors' report
Report of the independent examiner
Statement of Financial Activities
Statement of financial position
Notes to the financial statements
PAGE
1 - 4
5
6
7
8 - 13

SENGHENYDD YOUTH DROP IN CENTRE COMPANY LIMITED BY GUARANTEE

DIRECTORS' ANNUAL REPORT YEAR ENDED 31 MARCH 2023

The trustees, who are also directors for the purposes of the Companies Act, have pleasure in presenting their report and the financial statements of the charity for the year ended 31 March 2023.

The trustees have adopted the provisions of the Charities Sorp (FRS 102) together with Update Bulletin 1 in preparing the annual report and financial statements of the charity.

Legal and administrative information

Trustees Annlouise Cavanna Chairperson
Annlouise Cavanna Secretary
Lesley Brunton Treasurer
appointed 7.12.2022 Charlotte Bishop
Dale Berry
Glen Thomas
Jessica Manship
John Roberts
Mark Stretch
Martha Catterson
appointed 7.12.2022 Morgana Chamberlain
Laurence Clay
Principal Office Old Caretakers House
Gwern Avenue
Senghenydd
Caerphilly
CF83 4HA
Company Number 5290895
Registered Charity Number 1111138
Accountant Adrian Menear F.C.C.A.
Independent Examiner
83 St Martins Road
Caerphilly
Mid Glamorgan
CF83 1EH
Bankers: Barclays Bank plc
Caerphilly Business Centre
The Twyn
Caerphilly
Date of incorporation 18 November 2004
Company telephone number 02920 832712
Short name SYDIC

Page 1

SENGHENYDD YOUTH DROP IN CENTRE COMPANY LIMITED BY GUARANTEE

DIRECTORS' ANNUAL REPORT (continued) YEAR ENDED 31 MARCH 2023

Directors and trustees

The directors of this charitable company (the charity) are its trustees, and for the purpose of charity law and throughout this report they are collectively referred to as the trustees.

The board of trustees are satisfied with the performance of the charity during the year, and the position at 31 March 2023, and consider that the charity is in a strong position to continue its operation and activities during the coming year and that the charity's assets are adequate to fulfil its obligations.

Structure, governance and management

Governing document

The charity is a company limited by guarantee, governed by its memorandum and articles of association dated 18 November 2004, and this company is a charity registered with the Charity Commission. Clause 3 of the Memorandum of Association states: "The objects of the charity is to help young people especially but not exclusively through their leisure time activities so as to develop their physical, mental and spiritual capabilities that they may grow to full maturity as individuals and members of the society."

Public benefit activity:

The company's principal activity and object as a registered charity is to enable youths age 11 to 25 to congregate safely and supply them with both educational and leisure facilities which will provide an alternative to crime.

The charity aims to engage with young people to develop their capacity, and to allow them to mature into well rounded individuals able to make positive contributions to their community and society at large.

Main objectives

To offer a secure non-judgemental environment for young people to congregate safely, offering leisure and educational activities and projects that provide an alternative to crime. To build appropriate relationships with young people.

To listen and be aware of problems that young people face.

To give appropriate guidance, offer support and help when needed to young people who are experiencing problems.

To promote self-awareness, understanding and social skills, that engages and encourages participation in community activities and projects.

To act as positive role models, using positive images, behaviour, and attitudes to reinforce young people's confidence and abilities to engage in the enhancement and improvement in their local community.

To encourage healthy active participation in activities that enforce social and community skills.

To maintain close links with local businesses.

Covid-19 Statement

Due to the Welsh Government's coronavirus guidelines, regulations and subsequent lockdowns, SYDIC adopted a traffic light risk assessment system that mirrored the precautions advised by the Welsh Government. This has led to long periods of not being able to carry out face to face youth work.

Page 2

SENGHENYDD YOUTH DROP IN CENTRE COMPANY LIMITED BY GUARANTEE

DIRECTORS' ANNUAL REPORT (continued) YEAR ENDED 31 MARCH 2022

Covid-19 Statement (continued)

This has meant relying on remote sessions over the internet to stay in touch with our members and to reach out to those young people who are most in need. These sessions have utilised social media, Zoom and Teams meetings alongside telephone conversations. When the social distancing measures eased during the summer, we initiated appropriately managed outdoor sessions and outreach work, only to have to re-establish lockdown measures over the Christmas period up until the present.

SYDIC have maintained contact with our members and have succesfully gained post covid relief which will enable us to effectively engage and encourage participation with SYDIC and its partners as this becomes viable.

Strategies to achieve the objectives

To maintain our staff development programme.

To maintain our volunteer development programme.

To ensure SYDIC's management structure is capable of meeting new challenges. To research and develop new funding bids and opportunities.

To maintain and expand current programmes and projects through our monitoring and evaluation process and through member's consultations and focus groups.

To continue our high level of service to the youth of Aber Valley by applying for the next level of Children and Young People Partnership Quality Mark.

To maintain a high level of community involvement including working with our partners in Community Regeneration.

To maintain close links and communications with local schools.

Details of significant activities that contribute to achieving the objectives: Music; computers and gaming; sexual health, and alchohol substance misuse,smoking health sessions, general games; youth committee participation; art (ceramics, art and craft.)

The contribution of volunteers (including trustees):

The volunteer policy is based on the principle that the public benefits from up-skilling the community.

Time and effort contributed by volunteers is recognised as being of equal status to that of those in paid positions.

Volunteers are properly supported and treated in the course of their work.

The principles of Equal Opportunities are paramount in advertising for, or placement of, volunteers.

Volunteers are offered sufficient training for their needs and that of their role.

All volunteers working within the centre are required to follow SYDIC policies and procedures.

Appointment of trustees, and officers

The trustees when complete consist of at least three individuals, with no maximum number. Trustees may be appointed by members at a General Meeting, or by a resolution passed by the existing directors.

Training is arranged and available for all trustees, covering all aspects of the voluntary sector regulations.

Organisation

The board of trustees administers the charity. The executive committee meets regularly. A centre manager is appointed by the trustees to manage the day to day operations of the

charity.

Page 3

SENGHENYDD YOUTH DROP IN CENTRE COMPANY LIMITED BY GUARANTEE

DIRECTORS' ANNUAL REPORT (continued) YEAR ENDED 31 MARCH 2023

Financial review

Net unrestricted income / (expenditure) of £ 16,305
left an unrestricted fund balance of £ 47,064
Net restricted income / (expenditure) of £ 2,530
left a restricted fund balance of £ 18,337
Investment powers and policy
Under the memorandum and articles of association, the charity has the power to invest in
any way the trustees wish.

Having regard to the liquidity requirements of the charity, the trustees have been operating a policy of keeping available funds in an interest earning bank account. Reserves policy

Clause 4 (h) of the Memorandum of Association allows the charity "to set aside income as a reserve against future expenditure but only in accordance with a written policy about reserves." The trustees have established a level of reserves (funds freely available) designed to ensure uninterrupted service delivery in the event of a short term fall in funding levels.

The reserves level is based on running costs for three months, assuming that after that time secured sources of funding become available.

Plans for the future

The charity is seeking more funding opportunities to develop the scheme in the future.

Trustees responsibilities

The trustees are responsible for preparing the financial statements in accordance with applicable law and United Kingdom Generally Accepted Accounting Practice. Company Law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of its financial activities for that year, in preparing those financial statements the trustees are required to: a) Select suitable accounting policies and then apply them consistently

b) Make judgements and estimates that are responsible and prudent

c) State whether the policies adopted are in accordance with the Regulations and with applicable accounting standards, subject to any material departures disclosed and explained in the financial statements

d) Prepare the financial statements on the going concern basis, unless it is inappropriate to assume that the charity will continue in business.

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity, and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Lesley Brunton

Treasurer. Approved by trustees on 27 June 2023

Page 4

SENGHENYDD YOUTH DROP IN CENTRE COMPANY LIMITED BY GUARANTEE REPORT OF THE INDEPENDENT EXAMINER TO THE TRUSTEES OF SENGHENYDD YOUTH DROP IN CENTRE

I report on the accounts of the company for the year ended 31 March 2023 which are set out on pages 6 to 13.

Respective responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year (under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.

Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to: examine the accounts (under section 145 of the 2011 Act);

to follow the procedures laid down in the General Directions given by the Charity Commissioners (under section 145 (5) (b) of the 2011 Act); and to state whether particular matters have come to my attention.

Basis of independent examiner's report

My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the accounts.

Independent examiner's statement

In connection with my examination, no matter has come to my attention:

(1) which gives me reasonable cause to believe that in any material respect the requirements: to keep accounting records in accordance with section 386 of the Companies Act 2006: and to prepare accounts which accord with the accounting records and comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities have not been met; or

(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Adrian Menear F.C.C.A. Independent Examiner 83 St Martins Road Caerphilly Mid Glamorgan CF83 1EH

Date: 27 June 2023

Page 5

SENGHENYDD YOUTH DROP IN CENTRE COMPANY LIMITED BY GUARANTEE

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2023

Note
INCOMING RESOURCES
Incoming resources from generated funds:
Voluntary income
Activities for generating funds
Incoming resources from charitable activities:
Investment income:
Other incoming resources:
Total incoming Resources
2
RESOURCES EXPENDED
Costs of generating funds
Fundraising trading costs
Charitable activities
Governance costs
Othe resources expended
Total resources Expended
3
Net Movement in resources for the year
Funds Brought Forward
Transfers
Funds Carried Forward
9
Unrestricted
Restricted
Total
Total
Fund
Fund
Fund
Fund
2023
2022
£
£
£
£
95,547
63,731
159,278
84,266
1,022
0
1,022
730
0
0
0
0
0
0
0
0
0
0
0
0
96,569
63,731
160,300
84,996
1,093
0
1,093
554
78,571
61,201
139,772
135,409
600
0
600
600
0
0
0
0
80,264
61,201
141,465
136,563
16,305
2,530
18,835
(51,567)
25,689
20,877
46,566
98,133
5,070
(5,070)
0
0
47,064
18,337
65,401
46,566

The charity has no recognised gains or losses other than the results for the year as set out above

All of the activities of the charity are classed as continuing.

Page 6

SENGHENYDD YOUTH DROP IN CENTRE
COMPANY LIMITED BY GUARANTEE
BALANCE SHEET
AS AT 31 MARCH 2023
Note
2023
£
£
FIXED ASSETS
Tangible assets
6
0
CURRENT ASSETS
Trade debtors
0
Stock
7
0
Cash at bank and in hand
66,001
66,001
LIABILITIES
Amounts falling due
within one year: unrestricted funds
8
600
Net current assets
65,401
Net assets
65,401
REPRESENTED BY
Unrestricted funds
47,064
Restricted funds
9
18,337
65,401
SENGHENYDD YOUTH DROP IN CENTRE
COMPANY LIMITED BY GUARANTEE
BALANCE SHEET
AS AT 31 MARCH 2023
Note
2023
£
£
FIXED ASSETS
Tangible assets
6
0
CURRENT ASSETS
Trade debtors
0
Stock
7
0
Cash at bank and in hand
66,001
66,001
LIABILITIES
Amounts falling due
within one year: unrestricted funds
8
600
Net current assets
65,401
Net assets
65,401
REPRESENTED BY
Unrestricted funds
47,064
Restricted funds
9
18,337
65,401
SENGHENYDD YOUTH DROP IN CENTRE
COMPANY LIMITED BY GUARANTEE
BALANCE SHEET
AS AT 31 MARCH 2023
Note
2023
£
£
FIXED ASSETS
Tangible assets
6
0
CURRENT ASSETS
Trade debtors
0
Stock
7
0
Cash at bank and in hand
66,001
66,001
LIABILITIES
Amounts falling due
within one year: unrestricted funds
8
600
Net current assets
65,401
Net assets
65,401
REPRESENTED BY
Unrestricted funds
47,064
Restricted funds
9
18,337
65,401
2022
£
£
0
0
0
47,166
47,166
600

46,566

46,566

25,689

20,877

46,566
2022
£
£
0
0
0
47,166
47,166
600

46,566

46,566

25,689

20,877

46,566
66,001
600
47,166
600




65,401 46,566
47,064
18,337
25,689
20,877
65,401 46,566

For the year ended 31 March 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities;

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to the small companies regime.

On behalf of the Board

ANNLOUISE CAVANNA

……………………………………….. Trustee

LESLEY BRUNTON

……………………………………….. Trustee

Approved by the Board on 27 June 2023

Page 7

SENGHENYDD YOUTH DROP IN CENTRE COMPANY LIMITED BY GUARANTEE NOTES TO THE ACCOUNTS YEAR ENDED 31 MARCH 2023

1. ACCOUNTING POLICIES

Basis of accounting

The financial statements have been prepared under the historical cost convention, and in accordance with the Charities SORP (FRS 102) together with Update Bulletin 1, and the Companies Act 2006.

Cash flow statement

The trustees have taken advantage of the exemption in Financial Reporting Standard No 1 (revised) from including a cash flow statement in the financial statements on the grounds that the charity is small.

Accruals concept

The basic accounting concept used throughout is the accruals concept, in which all incoming resources are dealt with in the Statement of Financial Activities for the period to which they relate and expenditure is included as it is incurred.

Income

Income represents cash received from grants and donations.

Grants

Grants are included on a receivable basis. Those given for a specific purpose, before expenditure has occurred, are shown as restricted funds. If the money has already been spent, and a grant is subsequently applied for, any conditions have already been complied with. Such grants are not restricted income, in accordance with the Charities Sorp 2005 definition. Such grants received by the charity, to replace the unrestricted funds already spent, may be spent in the future as the charity sees fit. A charity may choose to make expenditure with a view to making future grant applications, but such funds are unrestricted. Donations

Donations are recognised when they are received. The value of working time donated by volunteers is not included in these accounts at a monetary value.

Tangible Fixed assets

Tangible fixed assets are capitalised if they can be used for more than one year, and cost more than £350

Depreciation is provided at the following annual rate in order to write off any relevant asset over its estimated useful life.

Fixtures and equipment 10% on a straight line basis. Computer equipment 33.3% on a straight line basis.

Stock

Stock consists of kitchen and tuck items, and are included at the lower of cost and net realisable value, with due provision for slow moving and obsolete stock.

Taxation

As a registered charity, the charity is not liable to income or corporation tax on its income. The charity is not registered for Value Added Tax, and VAT included in amounts paid for goods and services cannot be recovered, and is an expense to the charity.

Governance costs

Governance costs are costs not directly associated with charitable activities, and include fees of the independent examiner, and costs associated with constitutional and statutory requirements.

Page 8

SENGHENYDD YOUTH DROP IN CENTRE COMPANY LIMITED BY GUARANTEE NOTES TO THE ACCOUNTS YEAR ENDED 31 MARCH 2023

2. INCOMING RESOURCES
All income related to primary purpose activities.
Voluntary income:
Sundry donations:
Grants:
Various: SYDIC salaries
PCC for Gwent: salaries
Paul Hamlyn Foundation: salaries
Various: services
Awards for all: salaries
Summer scheme
GAVO
Business in the Community: salaries
Energy Saving Trust
CCBC:
CCBC: Mia Hughes
Unrestricted
Restricted
Total
Total
Funds
Funds
2023
2022
£
£
£
£
0
0
0
0
53,404
53,404
2,087
31,628
31,628
23,486
30,000
30,000
30,000
12,234
12,234
4,678
9,444
9,444
9,444
7,237
7,237
5,000
6,859
6,859
1,708
6,369
6,369
0
2,103
2,103
0
0
975
0
6,888
Activities for generating funds:
Sale of food
Provision of services
Incoming resources from charitable activities:
Leisure and social provision
95,547
63,731
159,278
84,266
95,547
63,731
159,278
84,266
1,022
1,022
730
0
0
0
1,022
0
1,022
730
0
0
0
0
0
0

Other incoming resources

0 0
0 0 0 0
96,569 63,731 160,300 84,996

Page 9

SENGHENYDD YOUTH DROP IN CENTRE COMPANY LIMITED BY GUARANTEE NOTES TO THE ACCOUNTS YEAR ENDED 31 MARCH 2023

3. RESOURCES EXPENDED Unrestricted Restricted Total Total
Funds Funds 2023 2022
£ £ £ £
Fundraising trading costs:
Food costs 1,093 1,093 554
Costs of services provided 0 0
1,093 0 1,093 554
Costs in furtherance of charitable objectives
Leisure and social provision 78,571 61,201 139,772 135,409
78,571 61,201 139,772 135,409
Governance costs: 600 0 600 600
Other resources expended:
Natural Power 0 0
0 0 0 0
80,264 61,201 141,465 136,563
4. GOVERNANCE COSTS Unrestricted Restricted Total Total
Funds Funds 2023 2022
£ £ £ £
Independent examination fees 600 0 600 600
AGM and annual report costs 0 0
600 0 600 600
5. TOTAL RESOURCES EXPENDED Staff Other Total Total
costs costs 2023 2022
£ £ £ £
Direct charitable expenditure 116,419 24,446 140,865 135,963
Governance costs 600 600 600
116,419 25,046 141,465 136,563
The aggregate payroll costs were: 2023 2022
£ £
Wages 112,810 118,580
Social security costs 3,609 3,945

116,419 122,525

None of the trustees received any remuneration or expenses for their services. No employee earned more than £60,000 in this financial year. Particulars of employees:

None of the trustees received any remuneration or expenses for their services.
No employee earned more than £60,000 in this financial year.
Particulars of employees:
None of the trustees received any remuneration or expenses for their services.
No employee earned more than £60,000 in this financial year.
Particulars of employees:
The average number of full-time equivalent staff employed by the charity during the
financial year was: 2023 2022
Management and administration 0 0
Service provision 7 7
7 7

Page 10

SENGHENYDD YOUTH DROP IN CENTRE COMPANY LIMITED BY GUARANTEE

NOTES TO THE ACCOUNTS YEAR ENDED 31 MARCH 2023

6. TANGIBLE FIXED ASSETS
Cost:
At 1 April 2022
Additions
Disposals
At 31 March 2023
Depreciation:
At 1 April 2022
Charge for year
Eliminated on disposals
At 31 March 2023
Net Book Value:
At 31 March 2023
At 31 March 2022
7. STOCK
Kitchen and tuck shop stock
8. LIABILITIES
Accrual for independent examiner's fee
Computer
Equipment
£
42,533
Fixtures
Total
& Fittings
2023
£
£

22,708
65,241
0
0
0
42,533
22,708
65,241
42,533
22,708
65,241
0
0
42,533
22,708
65,241
0
0
0
0
0
0
2023
2022
£
£
0
0
0
0
2023
2022
£
£
600
600
600
600

Page 11

SENGHENYDD YOUTH DROP IN CENTRE SENGHENYDD YOUTH DROP IN CENTRE SENGHENYDD YOUTH DROP IN CENTRE SENGHENYDD YOUTH DROP IN CENTRE
COMPANY LIMITED BY GUARANTEE
NOTES TO THE ACCOUNTS
YEAR ENDED 31 MARCH 2023
9. FUNDS 01.04.22 Income Expense Transfers 31.03.23
£ £ £ £ £
Unrestricted:
General funds 30,759 96,569 80,264 47,064
Restricted:
PCC for Gwent: salaries 1 31,628 31,501 128
Paul Hamlyn Foundation: salaries 13,314 30,000 28,604 14,710
Energy Saving Trust 1,020 2,103 929 2,194
The Millenium Stadium Charitable Trust 1,472 167 1,305
15,807 63,731 61,201 0 18,337
Total funds 46,566 160,300 141,465 0 65,401
2022 funds: 01.04.21 Income Expense Transfers 31.03.22
£ £ £ £ £
Unrestricted:
General funds 13,981 24,622 10,379 2,535 30,759
Restricted:
PCC for Gwent: salaries 7,829 23,486 31,314 1
Paul Hamlyn Foundation 0 30,000 16,686 13,314
Energy Saving Trust 1,020 1,020
The Millenium Stadium Charitable Trust 2,490 1,018 1,472
Awards for all 5,820 6,246 426 0
Moondance Foundation 36,000 33,065 (2,935) 0
Track 2000: salaries
CCBC Mia Hughes
Tuck
Total funds
30,985
30,959
(26)
0
0
6,888
6,888
0
8
8
0
84,152
60,374
126,184
(2,535)
15,807
98,133
84,996
136,563
0
46,566

Page 12

SENGHENYDD YOUTH DROP IN CENTRE COMPANY LIMITED BY GUARANTEE NOTES TO THE ACCOUNTS YEAR ENDED 31 MARCH 2023

10. ANALYSIS OF NET ASSETS (between restricted and unrestricted funds)

Restricted funds (represented by cash at bank)
Unrestricted funds
2022 net assets:
Restricted funds (all represented by cash at bank)
Unrestricted funds
Tangible
Other
fixed
net
assets
assets
Total
£
£
£
0
18,337
18,337
0
47,064
47,064
0
65,401
65,401
Tangible
Other
fixed
net
assets
assets
Total
£
£
£
0
15,807
15,807
0
30,759
30,759
0
46,566
46,566

11. RELATED PARTY TRANSACTIONS

No trustee or other person related to the charity had any personal interest in any contract or transaction entered into by the charity during the year.

12. COMPANY LIMITED BY GUARANTEE

The charity is a company limited by guarantee, with each members liability limited to £10.

13. PREMISES

The charity operates from premises leased at a peppercorn rent from Caerphilly County Borough Council.

Page 13