2024-12-31-accounts - Mardyke Youth And Community Association

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Registered number- 4540779 MARDYKE YOUTH AND COMMUNrrY ASSOCIATION DIRECTORS. REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 KST ACCOUNTANTS INCORPORATED FINANCIAL ACCOUNTA[s 104 NORTHWOOD AVENUE ELMPARK ESSEX RM12 4PX

MARDYKE YOUTH AND COMMUNrrY ASSOCIATION Contents Page Company Information D1CtOrS, Report Accountants, Report Income and Expenditure Account Balance Sheet Notes to the Financial Statements The following pages do not form part of the statutory accounts: Detailed Income and Expenditure Account

MARDYKE YOUTH AND COMMUNrrY ASSOCIATION Company Information For The Year Ended 31 December 2024 Directors Mrs Irene Lesley Blowers Mr John Grant Mr Richard Murton Ms Brenda Addison Mr Trevor McKeever Mr Ross Elliott Company Number 4540779 Registered Office Mardyke Community Centre. South Street. Rainham. Essex, RM13 8PJ Accountants KST ACCOUNTANTS INCORPORATED FINANCIAL ACCOUNTANTS 104 NORTHWOOD AVENUE ELMPARK ESSEX RM12 4PX Page I

MARDYKE YOUTH AND COMMUNrrY ASSOCIATION Company No. 4540779 Directors. Report For The Year Ended 31 December 2024 The directors present their report and the financial statements for the year ended 31 December 2024. Directors The directors who held office during the year were as follows: Mrs Irene Lesley Blowers Mr John Grant Mr Richard Murton Ms Brenda Addison Mr Trevor McKeever Mr Ross Elliott Statement of Directors. Responsibilities The dirertors are responsible for preparing the Directors. Report and the financial statements in accordance with applicable law and regulations. Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice {United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the surplus or deficit of the company for that period. In preparing the financial statements the directors are required to.. selert suitable accounting policies and then apply them consistently. make judgments and accounting estimates that are reasonable and prudent,. prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business. The dirertors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to 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 detection of fraud and other irregularities. The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ frotn legislation in other jurisdictions. Small Company Rules This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Art 2006. On behalf of the board Mrs Irene Lesley Blowers Director 18/0612025 Page 2

MARDYKE YOUTH AND COMMUNrrY ASSOCIATION Accountants. Report For The Year Ended 31 December 2024 In accordance with the engagement letter dated 07 October 2015, and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company from the accounting records and information and explanations you have given to us. This report is made to the dirertors in accordance with the terms of our engagement. Our work has been undertaken to prepare for approval by the directors the financial statements that we have been engaged to compile, to report to the directors that we have done so, and to state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's directors for our WO or for this report. You have acknowledged on the balance sheet as at year ended 31 December 2024 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year. We have not been instructed to carry out an audit of the financial statements. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to Us and we do not, therefore, express any opinion on the financial statements. KST Accountants 1810612025 KST ACCOUNTANTS INCORPORATED FINANCIAL ACCOUNTANTS 104 NORTHWOOD AVENUE ELMPARK ESSEX RM12 4PX Page 3

MARDYKE YOUTH AND COMMUNrrY ASSOCIATION Income and Expenditure Account For The Year Ended 31 December 2024 2024 2023 Notes TURNOVER 83,517 77,887 GROSS SURPLUS 83.517 77,887 Administrative expenses {83,812) (79,98 1) OPERATING DEFICIT {295) 213 {2,094) 115 Other interest receivable and similar income DEFICIT FOR THE FINANCIAL YEAR {82) (1,979) The notes on pages 6 to 7 form part of these financial ststements. Page 4

MARDYKE YOUTH AND COMMUNrrY ASSOCIATION Balance Sheet As At 31 December 2024 2024 2023 Notes FIXED ASSETS CURRENT ASSETS Debtors 4.469 47.722 3,462 50,725 Cash at bank and in hand 52,191 54,187 Creditors: Amounts Falling Due Within One Year (1,914) NET CURRENT ASSETS {LIABILITIES) 52,191 52,273 TOTAL ASSETS LESS CURRENT LIABILITIES 52.191 52,273 NET ASSETS 52,191 52,273 Income and Expenditure Account 52,191 52,273 MEMBERS. FUNDS 52.191 52,273 For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. The dirertors acknowledge their responsibilities for complying with the requirements of the Art with respert to accounting records and the preparation of accounts. These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. On behalf of the board Mrs Irene Lesley Blowers Director 18/0612025 The notes on pages 6 to 7 form part of these financial statements. Page 5

MARDYKE YOUTH AND COMMUNrrY ASSOCIATION Notes to the Financial Statements For The Year Ended 31 December 2024 l. General Information MARDYKE YOUTH AND COMMUNrrY ASSOCIATION is a private company. limited by guarantee, incorporated in England & Wales, registered number 4540779. The registered office is Mardyke Community Centre, South Street, Rainham, Essex,, RM13 8PJ. 2. Accounting Policies 2.1. Basis of Preparation of Financial Statements The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section IA Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. 2.2. Turnover Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns. rebates and other similar allowances. Sale of goods Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods. Rendering of services Turnover from the rendering of services is recognised by reference to the stage of completion of the contrart. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably. 2.3. Tangible Fixed Assets and Depreciation Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases: Fixtures & Fittings Average Number of Employees Average number of employees, including directors, during the year was- 2 (2023- 2) 4. Tangible Assets Fixtures & Fittings Cost As at l January 2024 27,882 As at 31 December 2024 27,882 Depreciation As at l January 2024 27,882 As at 31 December 2024 27,882 Net Book Value As at 31 December 2024 As at l January 2024 Page 6

MARDYKE YOUTH AND COMMUNrrY ASSOCIATION Notes to the Financial Statements (continued) For The Year Ended 31 December 2024 Debtors 2024 2023 Due within one year Trade debtors 4,469 3,462 6. Creditors: Amounts Falling Due Within One Year 2024 2023 Trade creditors 1,914 7. Company limited by guarantee The company is limited by guarantee and has no share capital. Every member of the company undertakes to contribute to the assets of the companyi in the event of a winding up, such an amount as may be required not exceeding £1. Page 7

MARDYKE YOUTH AND COMMUNrrY ASSOCIATION Detailed Income and Expenditure Account For The Year Ended 31 December 2024 2024 2023 TURNOVER Facilities Hire Grants 48.095 15,276 9.077 2,396 3.742 4,631 300 49,420 13,082 6,798 1,725 685 4,665 1,512 Fundraising & Donations Kitchen Sundry Income Public Hire Insurance received 83,517 83,517 77,887 77,887 GROSS SURPLUS Administrative Expenses Wages and salaries Travel expenses Rent 42,155 27 34,258 12 6.912 3.468 456 3,847 2,013 Cleaning Security costs General maintenance Kitchen Expenses Supplies & Equipments Events 5.463 742 7,621 3.687 1,886 10.470 2,131 459 2,216 1.478 655 12,765 2,176 8,601 Utilities Computer and tt consumables Repairs, renewals and maintenance Insurance 818 2,392 Fundraising Committee Printing, postage and stationery Advertising and marketing costs Telecommunications 1,324 50 34 1,203 1,020 48 Accountancy fees Legal fees Other services Festival & Events 1.033 35 456 408 766 Sundry expenses (i) 709 (83.812) 179,981) OPERATING DEFICIT (295) (2,094) other interest receivable and similar income Bank interest receivable 213 115 213 115 DEFICIT FOR THE FINANCIAL YEAR {82) (1,979) Page 8

MARDYKE YOUTH AND COMMUNITY ASSOCIATION	MARDYKE YOUTH AND COMMUNITY ASSOCIATION	MARDYKE YOUTH AND COMMUNITY ASSOCIATION	MARDYKE YOUTH AND COMMUNITY ASSOCIATION	MARDYKE YOUTH AND COMMUNITY ASSOCIATION	MARDYKE YOUTH AND COMMUNITY ASSOCIATION	MARDYKE YOUTH AND COMMUNITY ASSOCIATION	Charity No (if any)	Charity No (if any)		4540779
	Annual accounts for the period					Annual accounts for the period						CC17a
Period start date		01/01/2024	01/01/2024	To			Period end date			31/12/2024
Section A Statement of financial activities			Section A Statement of financial activities
Recommended categories by activity Details of own analysis	Note	Unrestricted funds		Restricted income funds		Restricted	Endowment funds			Total this year		Total last year
Incoming resources (Note 3)			£ F01	£ F02			£ F03			£ F04		£ F05
Incoming resources from
generated funds			9,077		-			-		9,077		6,798
Voluntary income	S01		-		-			-		-		-
Activities for generating funds	S02		-		-			-		-		-
Investment income	S03		213		-			-		213		-
Incoming resources from
charitable activities	S04		-		-			-		-		-
Other incoming resources	S05		74,440		-			-		74,440		71,205
Resources expended (Notes 4-8) *Total incoming resources*	S06		83,730		-			-		83,730		78,003
Costs of Generating Funds			2,427		-			-		2,427		2,942
Costs of generating voluntary
income	S07		-		-			-		-		-
Fundraising trading costs	S08		-		-			-		-		-
Investment management costs	S09		-		-			-		-		-
Charitable activities	S10		-		-			-		-		-
Governance costs	S11		-		-			-		-		-
Other resources expended	S12		81,385		-			-		81,385		77,040
*Total resources expended*	S13		83,812		-			-		83,812		79,982
*Net incoming/(outgoing) resources before* *transfers*	S14	-	82 -		-			-	-	82 -	-	1,979 -
*Total funds carried forward* Total funds brought forward *Net movement in funds* Gains and losses on investment assets Gains and losses on revaluation of fixed assets Other recognised gains/(losses) *Net incoming/(outgoing) resources before* *other recognised gains/(losses)* Gross transfers between funds _	S15 - - - - - S16 82 - - - 82 - 1,979 - S17 - - - - - S18 - - - - - S19 82 - - - 82 - 1,979 - S20 - - - - - S21 82 - - - 82 - 1,979 - ~~=====~~

CC17a (Excel)

04/07/2025

Section B Balance sheet

Unrestricted funds £ F01 - - -	Restricted income funds 01/01/2024 F02 - - -	Endowment funds £ F03 - - -	Total this year Total last year £ 31/12/2024 F04 F05 - - - - - -
-	-	-	- -
- 4,469 - 47,722	- - - -	- - - -
			- - 4,469 3,462 - - 47,722 50,725
52,191	-	-	52,191 54,187
			- 1,915
-	-	-

52,191	-	-	52,191 52,272

52,191	-	-	52,191 52,272
			- - - -
- -	- -	- -

52,191	-	-	52,191 52,272
- 52,191	-	-	- - 52,191 52,272 - - - -
52,191	-	-	52,191 52,272
Signature		Date of approval Mrs Irene Lesley Blowers Print Name

CC17a (Excel)

04/07/2025

Section C Notes to the accounts

Note 1 Basis of preparation

This section should be completed by all charities .

1.1 Basis of accounting

These accounts have been prepared on the basis of historic cost (except that investments are shown at market value) in accordance with:

Accounting Standards;

or Financial Reporting Standards for Smaller Enterprises (FRSSE); and with the Charities Act.

[** except for the following].

Give details in this box if a different standard has been followed.

-Tick as appropriate:

if disclosures completed in these accounts have been restricted to those required by the FRSSE, then please tick

** - If no departures from the chosen standards have been made then delete these words; otherwise give details of any changes in the boxes.

1.2 Change in basis of accounting

There has been no change to the accounting policies (valuation rules and methods of accounting) since last year (§ except for the following).

Give details in this box of any material changes that have been made.

§ if no changes have been made to accounting policies then delete these words.

1.3 Changes to previous accounts

No changes have been made to accounts for previous years (§§ except for the following).

Give details in this box of any material changes that have been made.

§§ if no changes have been made to accounts for previous periods then delete these words.

CC17a (Excel)

04/07/2025

Section C Notes to the accounts (cont)

Note 2 Accounting policies

This standard list of accounting policies has been applied by the charity except for those deleted. Where a different or additional policy has been adopted then this is detailed in the box below.

INCOMING RESOURCES

Recognition of incoming	These are included in the Statement of Financial Activities (SoFA) when:
resources	the charity becomes entitled to the resources;
	the trustees are virtually certain they will receive the resources; and
	the monetary value can be measured with sufficient reliability.
Incoming resources with	Where incoming resources have related expenditure (as with fundraising or contract income)
related expenditure	the incoming resources and related expenditure are reported gross in the SoFA.
Grants and donations	Grants and donations are only included in the SoFA when the charity has unconditional
	entitlement to the resources.
Tax reclaims on donations	Incoming resources from tax reclaims are included in the SoFA at the same time as the gift to
and gifts	which they relate.
Contractual income and	This is only included in the SoFA once the related goods or services have been delivered.
performance related grants
Gifts in kind	Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the amount actually realised.
	Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or
	distributed by the charity.
	Gifts in kind for use by the charity are included in the SoFA as incoming resources when
	receivable.
Donated services and	These are only included in incoming resources (with an equivalent amount in resources
facilities	expended) where the benefit to the charity is reasonably quantifiable, measurable and material_._
	The value placed on these resources is the estimated value to the charity of the service or
	facility received.
Volunteer help	The value of any voluntary help received is not included in the accounts but is described in the
Investment income	This is included in the accounts when receivable.
Investment gains and losses	This includes any gain or loss on the sale of investments and any gain or loss resulting from
	revaluing investments to market value at the end of the year.
EXPENDITURE AND LIABILITIES
Liability recognition	Liabilities are recognised as soon as there is a legal or constructive obligation committing the
	charity to pay out resources.
Governance costs	Include costs of the preparation and examination of statutory accounts, the costs of trustee
	meetings and cost of any legal advice to trustees on governance or constitutional matters.
Grants with performance	Where the charity gives a grant with conditions for its payment being a specific level of service
conditions	or output to be provided, such grants are only recognised in the SoFA once the recipient of the
	grant has provided the specified service or output.
Grants payable without	These are only recognised in the accounts when a commitment has been made and there are
performance conditions	no conditions to be met relating to the grant which remain in the control of the charity.
Support Costs	Support costs include central functions and have been allocated to activity cost categories on a
	basis consistent with the use of resources, eg allocating property costs by floor areas, or per
	capita, staff costs by the time spent and other costs by their usage.
ASSETS
Tangible fixed assets for use	These are capitalised if they can be used for more than one year, and cost at least £500. They
by charity	are valued at cost or a reasonable value on receipt.
Investments	Investments quoted on a recognised stock exchange are valued at market value at the year
	end. Other investment assets are included at trustees' best estimate of market value.
Stocks and work in progress	These are valued at the lower of cost or market value.
POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE

CC17a (Excel)

04/07/2025

Section C Notes to the accounts (cont)

Note 3 Analysis of incoming resources

Incoming resources may be further analysed if this would help the reader of the accounts.

Activities for generating funds Investment income Incoming resources from charitable activities Voluntary income	This year Last year £ £ 9,077 6,798 - - - - - - - - Total 9,077 6,798 - - - - - - - 74,440 71,204 Total 74,440 71,204 213 - - - - - - - - - Total 213 - - - - - - - - - - - Total Analysis

CC17a (Excel)

04/07/2025

Section C Notes to the accounts (cont)

Note 4 Analysis of resources expended Resources expended may be further analysed if this would help the reader of the accounts.

Governance costs Charitable activities Fundraising trading costs Investment management costs Costs of generating voluntary income	This year Last year £ £ 3,364 2,942 - - - - - - - - 3,364 2,942 - - - - - - - - - - - - - - - - - - - - 79,380 75,971 - - - - - - - - 79,380 75,971 1,068 1,068 - - - - 1,068 1,068 Total Total Total Total Total Analysis

CC17a (Excel)

04/07/2025

Section C Notes to the accounts (c

Note 7 Paid employees Please complete this note if the charity has any employees.

7.1 Staff Costs

==> picture [449 x 333] intentionally omitted <==

----- Start of picture text -----
This year Last year
£ £
Gross wages, salaries and benefits in kind 42,155 34,258
- -
Pension costs - -
Total staff costs 42,155 34,258
This year Last year
7.2 Average number of full-time equivalent employees in the year
Number Number
The parts of the charity in which the Fundraising 2 2
employees work Charitable Activities - -
Governance - -
Other - -
Total 2 2
7.3 Defined contribution pension scheme
Please complete if a defined contribution pension scheme is operated.
Brief details of the scheme
This year Last year
£ £
The costs of the scheme to the charity for the year
The amount of any contributions outstanding at the year end
The amount of any contributions prepaid at the year end
----- End of picture text -----

The costs of the scheme to the charity for the year The amount of any contributions outstanding at the year end The amount of any contributions prepaid at the year end

CC17a (Excel)

04/07/2025

Section C Notes to the accounts (cont)

Note 11 Debtors and prepayments

Please complete this note if the charity has any debtors or prepayments.

Analysis of debtors Trade debtors Amounts due from subsidiary and associated undertakings Other debtors Prepayments and accrued income Total	This year Last year This year Last year £ £ £ £ 4,469.0 3,462.4 - - - - - - - - - - - - - - Amounts falling due within one year Amounts falling due after more than one year
	4,469.0 3,462.4 - -

Note 12 Creditors and accruals

Please complete this note if the charity has any creditors or accruals. 12.1 Analysis of creditors

12.1 Analysis of creditors
Loans and overdrafts Trade creditors Amounts due to subsidiary and associated undertakings Other creditors Accruals and deferred income Total	This year Last year This year Last year £ £ £ £ - - - - - 1,915 - - - - - - - - - - - - - - Amounts falling due within one year Amounts falling due after more than one year
	- 1,915 - -

12.2 Security over assets

If any loan, overdraft or other creditor holds a charge or other security over any assets of the charity please provide details.

CC17a (Excel)

04/07/2025

CHARITY COMMIS510N FOR ENGLAND AND WALES Independent examiner's report on the accounts Section A liidependent Examiner's Report Report to the trustee members of On accounts ft>r the year ended Charity no (if any) ¢J3 Set out on pages (remember io incELKle IhÈ t)AnP. ryiunhpro nf oAAil&h-- - -- I report to the trUStS on my examination of the accounts of the above charity (Yhe Trust") for the year ended Ju i I T T Responsibilities and basis of report As the charitys trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charrties Act 2011 (kne Acr). I report in respect of my examination of the Trust's accounts carried out under section 145 of the 2011 Act and in carying out my examination, I havp. followed all tha applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. Independent tThe charitys gross income exceeded £250,000 and l am qualified to Èxaminar's ststement undertake the examination by being a qualified member of [insert name of applicable listed body]]. Delete [ ] rfnot applicable. I have completed my examination. I confim that no material matters have come to my attention in o)nnoction with the examination (other than that disclosed below ") which gives me cause to believe that in, any material respect: the accounting records ¥vere not kept in accordance with section 130 of the Charities Act,. or the accounts did not ac(x)rd with the accounting records; or the accounts did not comply with the applicable requirements concerning the fonn and content of accounts set out in the Charities (Accounts and Reports) Rogulations 2008 other than any requirement that the accounts give a 'true and fairf view which is not a matter considered as part of an independent examination. I have no concems and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. . Please delete the words in the brackets rfthey do not apply. Date: AMASS BTC CHARTERED MANAGEMENT ACCOUNTANTS 5 HORSE SHnE ROAD, COVENTRY, CV6 SJY T: 02478683849 F.. 02476706743 E: Intsoama••btG.¢o.uk Signed: Name: Awr) Relevant professional qualification(s) or body IER Oct 2018

(if any).. Address: Section B Disclosure Only complete rf the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidan for examiners). Give here brlef details of any items that the examinerwishes to disclose. IER Oct 2018