Club for Young OUR VISION REIIAIII¥.. TO PROVIDE A BAFE. IIICLUBIVE 6PACE FON YOUNO PEOPLE AND FAMILIE8 TO TII8IVE J•ii OJ81 Jii, 11,717 BB,F57 11.1 44,111 31171 J.1 J*.1 4JO1 I7.2 17 1.42Q 1,021 J74 AMI1 1,211 1,117 1•7J# 1,sJJ 14eJJ y• ¥.r IU11 MIPIC) 1J2.011 )?[. .1 ///r//////iii/
2024-2025 2022025 H•aiihHub Nwnber of Hourn of Youth Club Number or Hours Health Hub Se88lon8 IVI ¢UllIl¥TLY A¥e 17• g ACTIVE TOGETHER r£ Lo1111 24 T519 hMo"k.JiLII'. IliKhli%ht• %4-345
Eyres Monsell Club for Young People
UNAUDITED FINANCIAL STATEMENTS For the year to 31 March 2025
Charity Reg No 1113619
1
Eyres Monsell Club for Young People Financial Statements for the year to 31 March 2025 Contents
| Page 12 Page 11 Page 9 Page 10 Page 8 Page 6 Page 7 Page 4/5 Page 3 Page |
Notes to the Financial Statements (Continued) Notes to the Financial Statements (Continued) Notes to the Financial Statements - Accounting Policies Notes to the Financial Statements (Continued) Balance Sheet Independent Examiners Report Statement of Financial Activities Directors Trustees' Report Company Information Contents |
|---|---|
2
Eyres Monsell Club for Young People Financial Statements for the year to 31 March 2025 Company Information
Trustees & Officers
Adrian Key Chairman Graham Pote Treasurer Jamie Hurd Trustee Kelly Morely Trustee Appointed 25 Nov 2024 Rebekah Cochrane Trustee Appointed 25 Nov 2024 Louise Kaufman CEO
Address 170 Whitteney Drive South Eyres Monsell Leicester LE2 9AQ
Independent Examiner Exec Practice Ltd 87 Main Street New town Linford Leicestershire LE6 0AF
3
Eyres Monsell Club for Young People Financial Statements for the year to 31 March 2025 Trustees' Report (1)
The Trustees, have pleasure in presenting their report and financial statements for the year ended 31 March 2025. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) ''Accounting and Reporting by Charities'' FRS 102) in preparing the annual report and financial statements of the charity.
Constitution
Eyres Monsell CYP is governed by its Governing Document as follows.
Objectives & Policies of the Charity
I) THE AIM OF THE CLUB WILL BE TO HELP EDUCATE YOUNG PEOPLE THROUGH THEIR LEISURE TIME ACTIVITIES SO TO DEVELOP THEIR PHYSICAL, MENTAL AND SPIRITUAL CAPACITIES THAT THEY MAY GROW TO FULL MATURITY AS INDIVIDUALS AND MEMBERS OF SOCIETY.
II) TO ADVANCE EDUCATION AND TO PROVIDE FACILITIES IN THE INTEREST OF SOCIAL WELFARE FOR RECREATION AND LEISURE TIME OCCUPATION WITH THE OBJECT OF IMPROVING THE CONDITIONS OF LIFE FOR THE INHABITANTS OF EYRIE'S MONSELL AND THE SURROUNDING AREA. III) TO ESTABLISH, MAINTAIN AND MANAGE A YOUTH RESOURCE CENTRE.
Trustees
Trustees of the charity as follows
Adrian Key (Chairman) Graham Pote (Treasurer)
Jamie Hurd
Subject to appointments at the Annual General Meeting the Trustees shall appoint the CEO, members and committees to control of the affairs of the Club and may delegate any part of its duties to such persons or committees.
Achievements Performance & Financial Review
The charity reported a Surplus of Income over Expenditure of £33,861 (2024 £55,010 Deficit) for the year.
The main activities and achievements of the organisation in the year were:
The provision of Youth Club facilities to young people of Eyres Monsell
Thelma's Café a local community facility bringing the Community together Training of Apprentice Youth Leaders
Support for Emotional Wellbeing Groups
Continued growth in membership and networking meetings
The provision of GYM facilities to young people of Eyres Monsell
Eyres Monsell CYP provides further information regarding the clubs activities on the organisations website and are reported in its monthly newsletters.
A copy of the Chairmans Annual Report can also be found on the Charities Website
4
Eyres Monsell Club for Young People Financial Statements for the year to 31 March 2025 Directors Trustees' Report (2)
Reserves Policy
The Reserve Policy agreed by the Committee is to maintain Unrestricted Funds in the form of bank deposits.
Public Interest
The Trustees' aims to ensure management systems are in place to ensure that correct procedures are maintained for the safe operation of activities throughout the club. Activities are planned which provide broad interest for all club members in the locality of the club
The Committees' 'Quality Assurance' sub committee is committed to raise standards and safeguard young people. As part of this review, management systems are in place to ensure that correct procedures are maintained for the safe operation of activities throughout the Association.
The Trustees have due regard for the Charity Commissions published guidance on public benefit which the charity references in all of its activities and incorporates into its policies wherever possible.
Statement of Trustees Responsibilities
The Trustees are required as a charity and under the Charities Act 2011 to prepare financial statements for each financial year which give a true and fair view of the affairs of the company and disclose the net income or expenditure of the charity for that period and
-
select suitable accounting policies and apply them consistently
-
make reasonable and prudent judgements and estimates
-
state whether applicable accounting standards have been
-
followed, subject to any material departures disclosed and explained in the financial statements
-
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business
-
observe the methods and principles in the Charities SORP
The Trustees are also responsible for:
-
keeping proper accounting records
-
safeguarding the companys' assets
-
taking reasonable steps for the prevention of fraud
Approved by the Trustees on ………………………………… And signed on its behalf by:
Adrian Key Chairman Graham Pote Treasurer
5
Eyres Monsell Club for Young People Financial Statements for the year to 31 March 2025 Independent Examiners Report
Independent Examiners Report to the Trustees
I report on the accounts of the company for the year ended 31 March 2025
Respective responsibilities of Trustees and Examiner
The trustees' (who are also directors of the company for company law) are reponsible for the preparation of the accounts. The 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. I am qualified to undertake the independent examination, by being a qualified member of ACCA.
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;
• follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and
- state whether particular matters have come to my attention
Basis of Independent Examination
My examination was carried out in accordance with the directions given by the Charity Commissioners. An examination includes review of accounting records kept by the charity and comparison of the accounts presented with those records. It also includes consideration of the any unusual items or disclosures in the accounts and seeking explanations from Director Trustees on any such matters. The procedures undertaken do not provide all the evidence that would be required for an audit and consequently no opinion is given as to whether the accounts present a 'true and fair view' and the report is limited to those matters set out in the statement below
Independent Examiners 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
-
a to keep accounting records in accordance with s386 of the Companies Act 2006, and
-
b to prepare accounts which accord with the accounting records, comply with the accounting requirements of section 396 of the Companies Act 2006, and with the method 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
Mr Andrew Pearson
Exec Practice Ltd 87 Main Street Newtown Linford Leicestershire LE6 0AF
Date:
6
Eyres Monsell Club for Young People Financial Statements for the year to 31 March 2025
Statement of Financial Activities including Summary of Income & Expenditure Account
| Note Incoming Resources Grants & Donations 2 Charitable Activities 3 Investment Income Total Income Resources expended Charitable Activities Activities Travel Costs Staff Costs Volunteer Exps Advertising & Training Waste & Recycling Small Equipment Insurance Finance Charges Bank Charges Property Repairs & Maintenance Light & Heat Affiliation Training & Development Office Telephone & Stationery Depreciation Rent & Rates Total Other Costs Independent Examination 8 Total Expenditure Net Income/(Expenditure) for the Year Reallocations for restrictions removed Net movements for the year Accumulated Reserves b/f Accumulated Reserves c/f |
£ £ £ £ Unrestricted Restricted Total Total Funds Funds 2025 2024 |
|---|---|
| 2,703 325,381 328,084 203,287 99,757 - 99,757 79,077 - - - - |
|
| 102,460 325,381 427,841 282,364 |
|
| 44,198 31,578 75,776 61,142 3,389 3,158 6,547 6,394 17,803 189,412 207,215 165,835 3,529 384 3,913 5,179 3,546 241 3,787 7,042 5,420 2,492 7,912 3,918 5,187 362 5,549 7,010 1,489 2,021 3,510 1,953 4,264 - 4,264 3,850 906 - 906 862 12,061 - 12,061 29,674 10,021 4,933 14,954 12,373 3,288 - 3,288 240 9,467 9,467 - 2,533 10,378 12,911 10,586 2,184 16,242 18,426 18,426 700 349 1,049 700 |
|
| 129,985 261,550 391,535 335,184 |
|
| 615 1,830 2,445 2,190 |
|
| 130,600 263,380 393,980 337,374 |
|
| (28,140) 62,001 33,861 (55,010) (5,244) 5,244 - - |
|
| (33,384) 67,245 33,861 (55,010) |
|
| 132,096 133,898 265,994 321,004 |
|
| 98,712 201,143 299,855 265,994 |
7
Eyres Monsell Club for Young People (Charity Registered No 1113619) Financial Statements for the year to 31 March 2025 Balance Sheet
| Note Assets Fixed Assets 4 Current Assets Stock 6 Debtors & Prepayments Cash at Bank and in hand Less Current Liabilities Creditors less than one year 9 Net Current Assets Creditors more than one yea 11 Total Assets less Current Liabilities Reserves Designated Funds Unrestricted funds Restricted funds 10 Total Reserves |
£ £ £ £ Unrestricted Restricted Total Total Funds Funds 2025 2024 |
|---|---|
| 36,098 119,549 155,647 174,073 |
|
| - - - - 13,086 - 13,086 14,443 69,044 85,594 154,638 101,697 |
|
| 82,130 85,594 167,724 116,140 - (4,000) (4,000) (4,000) |
|
| 82,130 81,594 163,724 112,140 |
|
| (10,976) - (19,516) (20,219) |
|
| 107,252 201,143 299,855 265,994 |
|
| - - - - 107,252 - 107,252 246,861 - 201,143 201,143 19,133 |
|
| 107,252 201,143 299,855 265,994 |
|
| - |
For the year ended 31 March 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit of its accounts in accordance with section 476 of the Companies Act 2006. The trustees acknowledge their responsibilities for (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and (b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
Approved by the Trustees on and signed on its behalf by:
Adrian Key Chairman Graham Pote Treasurer
8
Eyres Monsell Club for Young People Financial Statements for the year to 31 March 2025 Notes to the Financial Statements
1 Accounting Policies
1.1a Basis of preparation
The charity is a 'public benefit entity'. The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) - (Charities SORP (FRS 102)).
- the requirements of Section 7 Statement of Cash Flows
1.1b Preparation of the accounts on a going concern basis
The Charity reported a Deficit of £33,861 for the year ended 31 March 2025. The trustees are of the view, that given the Charity's reserve position, and outlook of support for the next 12 months, that the charity is a going concern.
1.2 Resources Expended
Expenditure is accounted for on an accrual basis and has been classified under headings that aggregate all costs related to that category. Where costs cannot be directly attributed to particular headings, costs have been allocated to activities on a basis consistent with the use of resources. Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure and it is probable that a transfer of economic benefit will be required in settlement of the obligation, and can be reliably measured.
1.3 Donations and Voluntary Income
Donations and Voluntary Income are accounted for when received.
1.4 Grants Receivable
Grants for immediate expenditure are accounted for when they become receivable. Grants received for specific purposes are treated as restricted funds.
1.5 Grants Payable
Grants Payable are accounted for when they are paid.
1.6 Allocation of Costs & Fund Accounting
Costs have been allocated between charitable activity and governance costs Where items involve more than one fund they are apportioned between categories, and apportioned to fund based on the estimated expenditure of resource according to the nature of cost. Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Charity for particular purposes. The aim and use of restricted funds is set out in the notes to the financial statements.
1.7 Fixed Assets and Depreciation
Fixed Assets for charity use are capitalised at cost, or valuation if donated. The charity has a 10 Year Lease of its premises from LCC which expires in June 2030 Leasehold Improvement are depreciated over the remaining Tenancy. Depreciation is calculated to write off the assets less their estimated residual value, over their useful lives on the following basis:
FFE Depreciation 10 years straight line basis
Depreciation commences in the year after purchase or commissioning
9
Eyres Monsell Club for Young People Financial Statements for the year to 31 March 2025 Notes to the Financial Statements
2 Grants and Donations
During the year the charity received the following voluntary income
| Reaching Communities - MMM Leicestershire Vol Reaching People - Food Leicester City Council Children In Need UK Youth Henry Smith NHS - Mental Health NHS - Mental Health Café NHS Winter Wellbeing Prevent Feeding Britain Awards for All Postcode Lottery Youth Investment Other Grants & Donations Total |
£ £ Unrestricted Restricted - 97,697 - 19,550 - 2,500 - 15,325 - 25,000 - 39,100 - 28,240 - 30,000 - 3,344 - - - 2,500 - - - 60,000 - 2,125 2,703 - 2,703 325,381 |
£ Total 2025 |
Total 2024 |
|---|---|---|---|
| 97,697 19,550 2,500 15,325 25,000 39,100 28,240 30,000 3,344 - 2,500 - 60,000 2,125 2,703 328,084 |
52,658 22,000 - 9,947 - 31,900 28,248 - - 6,562 - 9,850 - 27,095 15,027 |
||
| 203,287 |
10
Eyres Monsell Club for Young People Financial Statements for the year to 31 March 2025 Notes to the Financial Statements
| 3 Charitable Activities Thelma's Café Food Bank Hall Hire Activity & Sundry Income Membership Gym - Health Hub |
Unrestricted Restricted 2025 2024 £ £ 3,806 - 3,806 4,409 10,646 - 10,646 3,835 11,984 - 11,984 5,750 20,636 - 20,636 13,311 2,439 - 2,439 2,369 50,246 50,246 49,403 |
|---|---|
| 99,757 - 99,757 79,077 |
4 Fixed Assets
| £ £ Leasehold Improvements FFE Unrestricted Restricted Unrestricted Restricted Cost B/f 10,360 164,309 31,180 - Additions - - - Cost C/f 10,360 164,309 31,180 - Accumulated Depn B/f - 28,518 3,258 - Depreciation - 16,242 2,184 - Accumulated Depn C/f - 44,760 5,442 - Net Book Value C/f 10,360 119,549 25,738 - 5 Staff costs Number of staff: The average number of paid part-time employees during the year were: Staff costs: Staff Costs No employee received remuneration amounting to more than £60,000 in either year. 6 Stocks Stocks are valued at the lower of cost or market value 7 Independent Examiners Fees Fees for independent examination |
£ £ Leasehold Improvements FFE Unrestricted Restricted Unrestricted Restricted 10,360 164,309 31,180 - - - - |
£ Total Unrestricted Restricted 41,540 164,309 - - |
|---|---|---|
| 10,360 164,309 31,180 - |
41,540 164,309 |
|
| - 28,518 3,258 - - 16,242 2,184 - |
3,258 28,518 2,184 16,242 |
|
| - 44,760 5,442 - |
5,442 44,760 |
|
| 36,098 119,549 2025 2024 10 10 £ £ 207,215 165,835 |
||
| 207,215 165,835 |
||
| 2025 2024 £ £ Nil Nil £ £ 2,445 2,190 |
11
Eyres Monsell Club for Young People Financial Statements for the year to 31 March 2025 Notes to the Financial Statements
| Creditors : amounts falling due within one year Accruals |
2025 2024 4,000 4,000 |
|---|---|
| 4,000 4,000 |
8 Creditors : amounts falling due within one year
9 Analysis of Funds
| Restricted Funds - Net Assets Reaching Communities - MMM Leicestershire Vol Reaching People - Food Leicester City Council Children In Need UK Youth Henry Smith NHS - Mental Health NHS - Mental Health Café NHS Winter Wellbeing Prevent Feeding Britain Awards for All Postcode Lottery Youth Investment New Gym - Sport England Total Balance Sheet Fixed Assets Current Assets Current Liabilities Other Liabilities Total |
Balance B/F - - - - - - - - - 2,107 - - |
Income Expenditure Assets Transfers Balance C/F 97,697 (115,869) - - (18,172) 19,550 (20,488) - 938 - 2,500 - - - 2,500 15,325 (14,780) - (545) - 25,000 (2,690) - - 22,310 39,100 (35,633) - - 3,467 28,240 (28,835) - 595 - 30,000 (14,511) - - 15,489 3,344 (3,606) - 262 - - (2,107) - - - 2,500 (2,487) - (13) - - - - - - 60,000 - - - 60,000 2,125 (6,132) - 4,007 - (16,242) 16,242 - - |
|---|---|---|
| 2,107 | 325,381 (263,380) 16,242 5,244 85,594 |
|
| - Designated Unrestricted Restricted Total - 36,098 119,549 155,647 - 82,130 85,594 167,724 - - (4,000) (4,000) (10,976) |
||
| - 107,252 201,143 319,371 |
10 Transactions with Trustees & Related Parties
There were no transactions with related parties during the year
11 Finance Lease
Arkle Finance Lease
12
Eyres Monsell Club for Young People
UNAUDITED FINANCIAL STATEMENTS For the year to 31 March 2025
Charity Reg No 1113619
1
Eyres Monsell Club for Young People Financial Statements for the year to 31 March 2025 Contents
| Page 12 Page 11 Page 9 Page 10 Page 8 Page 6 Page 7 Page 4/5 Page 3 Page |
Notes to the Financial Statements (Continued) Notes to the Financial Statements (Continued) Notes to the Financial Statements - Accounting Policies Notes to the Financial Statements (Continued) Balance Sheet Independent Examiners Report Statement of Financial Activities Directors Trustees' Report Company Information Contents |
|---|---|
2
Eyres Monsell Club for Young People Financial Statements for the year to 31 March 2025 Company Information
Trustees & Officers
Adrian Key Chairman Graham Pote Treasurer Jamie Hurd Trustee Kelly Morely Trustee Appointed 25 Nov 2024 Rebekah Cochrane Trustee Appointed 25 Nov 2024 Louise Kaufman CEO
Address 170 Whitteney Drive South Eyres Monsell Leicester LE2 9AQ
Independent Examiner Exec Practice Ltd 87 Main Street New town Linford Leicestershire LE6 0AF
3
Eyres Monsell Club for Young People Financial Statements for the year to 31 March 2025 Trustees' Report (1)
The Trustees, have pleasure in presenting their report and financial statements for the year ended 31 March 2025. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) ''Accounting and Reporting by Charities'' FRS 102) in preparing the annual report and financial statements of the charity.
Constitution
Eyres Monsell CYP is governed by its Governing Document as follows.
Objectives & Policies of the Charity
I) THE AIM OF THE CLUB WILL BE TO HELP EDUCATE YOUNG PEOPLE THROUGH THEIR LEISURE TIME ACTIVITIES SO TO DEVELOP THEIR PHYSICAL, MENTAL AND SPIRITUAL CAPACITIES THAT THEY MAY GROW TO FULL MATURITY AS INDIVIDUALS AND MEMBERS OF SOCIETY.
II) TO ADVANCE EDUCATION AND TO PROVIDE FACILITIES IN THE INTEREST OF SOCIAL WELFARE FOR RECREATION AND LEISURE TIME OCCUPATION WITH THE OBJECT OF IMPROVING THE CONDITIONS OF LIFE FOR THE INHABITANTS OF EYRIE'S MONSELL AND THE SURROUNDING AREA. III) TO ESTABLISH, MAINTAIN AND MANAGE A YOUTH RESOURCE CENTRE.
Trustees
Trustees of the charity as follows
Adrian Key (Chairman) Graham Pote (Treasurer)
Jamie Hurd
Subject to appointments at the Annual General Meeting the Trustees shall appoint the CEO, members and committees to control of the affairs of the Club and may delegate any part of its duties to such persons or committees.
Achievements Performance & Financial Review
The charity reported a Surplus of Income over Expenditure of £33,861 (2024 £55,010 Deficit) for the year.
The main activities and achievements of the organisation in the year were:
The provision of Youth Club facilities to young people of Eyres Monsell
Thelma's Café a local community facility bringing the Community together Training of Apprentice Youth Leaders
Support for Emotional Wellbeing Groups
Continued growth in membership and networking meetings
The provision of GYM facilities to young people of Eyres Monsell
Eyres Monsell CYP provides further information regarding the clubs activities on the organisations website and are reported in its monthly newsletters.
A copy of the Chairmans Annual Report can also be found on the Charities Website
4
Eyres Monsell Club for Young People Financial Statements for the year to 31 March 2025 Directors Trustees' Report (2)
Reserves Policy
The Reserve Policy agreed by the Committee is to maintain Unrestricted Funds in the form of bank deposits.
Public Interest
The Trustees' aims to ensure management systems are in place to ensure that correct procedures are maintained for the safe operation of activities throughout the club. Activities are planned which provide broad interest for all club members in the locality of the club
The Committees' 'Quality Assurance' sub committee is committed to raise standards and safeguard young people. As part of this review, management systems are in place to ensure that correct procedures are maintained for the safe operation of activities throughout the Association.
The Trustees have due regard for the Charity Commissions published guidance on public benefit which the charity references in all of its activities and incorporates into its policies wherever possible.
Statement of Trustees Responsibilities
The Trustees are required as a charity and under the Charities Act 2011 to prepare financial statements for each financial year which give a true and fair view of the affairs of the company and disclose the net income or expenditure of the charity for that period and
-
select suitable accounting policies and apply them consistently
-
make reasonable and prudent judgements and estimates
-
state whether applicable accounting standards have been
-
followed, subject to any material departures disclosed and explained in the financial statements
-
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business
-
observe the methods and principles in the Charities SORP
The Trustees are also responsible for:
-
keeping proper accounting records
-
safeguarding the companys' assets
-
taking reasonable steps for the prevention of fraud
Approved by the Trustees on ………………………………… And signed on its behalf by:
Adrian Key Chairman Graham Pote Treasurer
5
Eyres Monsell Club for Young People Financial Statements for the year to 31 March 2025 Independent Examiners Report
Independent Examiners Report to the Trustees
I report on the accounts of the company for the year ended 31 March 2025
Respective responsibilities of Trustees and Examiner
The trustees' (who are also directors of the company for company law) are reponsible for the preparation of the accounts. The 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. I am qualified to undertake the independent examination, by being a qualified member of ACCA.
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;
• follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and
- state whether particular matters have come to my attention
Basis of Independent Examination
My examination was carried out in accordance with the directions given by the Charity Commissioners. An examination includes review of accounting records kept by the charity and comparison of the accounts presented with those records. It also includes consideration of the any unusual items or disclosures in the accounts and seeking explanations from Director Trustees on any such matters. The procedures undertaken do not provide all the evidence that would be required for an audit and consequently no opinion is given as to whether the accounts present a 'true and fair view' and the report is limited to those matters set out in the statement below
Independent Examiners 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
-
a to keep accounting records in accordance with s386 of the Companies Act 2006, and
-
b to prepare accounts which accord with the accounting records, comply with the accounting requirements of section 396 of the Companies Act 2006, and with the method 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
Mr Andrew Pearson
Exec Practice Ltd 87 Main Street Newtown Linford Leicestershire LE6 0AF
Date:
6
Eyres Monsell Club for Young People Financial Statements for the year to 31 March 2025
Statement of Financial Activities including Summary of Income & Expenditure Account
| Note Incoming Resources Grants & Donations 2 Charitable Activities 3 Investment Income Total Income Resources expended Charitable Activities Activities Travel Costs Staff Costs Volunteer Exps Advertising & Training Waste & Recycling Small Equipment Insurance Finance Charges Bank Charges Property Repairs & Maintenance Light & Heat Affiliation Training & Development Office Telephone & Stationery Depreciation Rent & Rates Total Other Costs Independent Examination 8 Total Expenditure Net Income/(Expenditure) for the Year Reallocations for restrictions removed Net movements for the year Accumulated Reserves b/f Accumulated Reserves c/f |
£ £ £ £ Unrestricted Restricted Total Total Funds Funds 2025 2024 |
|---|---|
| 2,703 325,381 328,084 203,287 99,757 - 99,757 79,077 - - - - |
|
| 102,460 325,381 427,841 282,364 |
|
| 44,198 31,578 75,776 61,142 3,389 3,158 6,547 6,394 17,803 189,412 207,215 165,835 3,529 384 3,913 5,179 3,546 241 3,787 7,042 5,420 2,492 7,912 3,918 5,187 362 5,549 7,010 1,489 2,021 3,510 1,953 4,264 - 4,264 3,850 906 - 906 862 12,061 - 12,061 29,674 10,021 4,933 14,954 12,373 3,288 - 3,288 240 9,467 9,467 - 2,533 10,378 12,911 10,586 2,184 16,242 18,426 18,426 700 349 1,049 700 |
|
| 129,985 261,550 391,535 335,184 |
|
| 615 1,830 2,445 2,190 |
|
| 130,600 263,380 393,980 337,374 |
|
| (28,140) 62,001 33,861 (55,010) (5,244) 5,244 - - |
|
| (33,384) 67,245 33,861 (55,010) |
|
| 132,096 133,898 265,994 321,004 |
|
| 98,712 201,143 299,855 265,994 |
7
Eyres Monsell Club for Young People (Charity Registered No 1113619) Financial Statements for the year to 31 March 2025 Balance Sheet
| Note Assets Fixed Assets 4 Current Assets Stock 6 Debtors & Prepayments Cash at Bank and in hand Less Current Liabilities Creditors less than one year 9 Net Current Assets Creditors more than one yea 11 Total Assets less Current Liabilities Reserves Designated Funds Unrestricted funds Restricted funds 10 Total Reserves |
£ £ £ £ Unrestricted Restricted Total Total Funds Funds 2025 2024 |
|---|---|
| 36,098 119,549 155,647 174,073 |
|
| - - - - 13,086 - 13,086 14,443 69,044 85,594 154,638 101,697 |
|
| 82,130 85,594 167,724 116,140 - (4,000) (4,000) (4,000) |
|
| 82,130 81,594 163,724 112,140 |
|
| (10,976) - (19,516) (20,219) |
|
| 107,252 201,143 299,855 265,994 |
|
| - - - - 107,252 - 107,252 246,861 - 201,143 201,143 19,133 |
|
| 107,252 201,143 299,855 265,994 |
|
| - |
For the year ended 31 March 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit of its accounts in accordance with section 476 of the Companies Act 2006. The trustees acknowledge their responsibilities for (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and (b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
Approved by the Trustees on and signed on its behalf by:
Adrian Key Chairman Graham Pote Treasurer
8
Eyres Monsell Club for Young People Financial Statements for the year to 31 March 2025 Notes to the Financial Statements
1 Accounting Policies
1.1a Basis of preparation
The charity is a 'public benefit entity'. The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) - (Charities SORP (FRS 102)).
- the requirements of Section 7 Statement of Cash Flows
1.1b Preparation of the accounts on a going concern basis
The Charity reported a Deficit of £33,861 for the year ended 31 March 2025. The trustees are of the view, that given the Charity's reserve position, and outlook of support for the next 12 months, that the charity is a going concern.
1.2 Resources Expended
Expenditure is accounted for on an accrual basis and has been classified under headings that aggregate all costs related to that category. Where costs cannot be directly attributed to particular headings, costs have been allocated to activities on a basis consistent with the use of resources. Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure and it is probable that a transfer of economic benefit will be required in settlement of the obligation, and can be reliably measured.
1.3 Donations and Voluntary Income
Donations and Voluntary Income are accounted for when received.
1.4 Grants Receivable
Grants for immediate expenditure are accounted for when they become receivable. Grants received for specific purposes are treated as restricted funds.
1.5 Grants Payable
Grants Payable are accounted for when they are paid.
1.6 Allocation of Costs & Fund Accounting
Costs have been allocated between charitable activity and governance costs Where items involve more than one fund they are apportioned between categories, and apportioned to fund based on the estimated expenditure of resource according to the nature of cost. Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Charity for particular purposes. The aim and use of restricted funds is set out in the notes to the financial statements.
1.7 Fixed Assets and Depreciation
Fixed Assets for charity use are capitalised at cost, or valuation if donated. The charity has a 10 Year Lease of its premises from LCC which expires in June 2030 Leasehold Improvement are depreciated over the remaining Tenancy. Depreciation is calculated to write off the assets less their estimated residual value, over their useful lives on the following basis:
FFE Depreciation 10 years straight line basis
Depreciation commences in the year after purchase or commissioning
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Eyres Monsell Club for Young People Financial Statements for the year to 31 March 2025 Notes to the Financial Statements
2 Grants and Donations
During the year the charity received the following voluntary income
| Reaching Communities - MMM Leicestershire Vol Reaching People - Food Leicester City Council Children In Need UK Youth Henry Smith NHS - Mental Health NHS - Mental Health Café NHS Winter Wellbeing Prevent Feeding Britain Awards for All Postcode Lottery Youth Investment Other Grants & Donations Total |
£ £ Unrestricted Restricted - 97,697 - 19,550 - 2,500 - 15,325 - 25,000 - 39,100 - 28,240 - 30,000 - 3,344 - - - 2,500 - - - 60,000 - 2,125 2,703 - 2,703 325,381 |
£ Total 2025 |
Total 2024 |
|---|---|---|---|
| 97,697 19,550 2,500 15,325 25,000 39,100 28,240 30,000 3,344 - 2,500 - 60,000 2,125 2,703 328,084 |
52,658 22,000 - 9,947 - 31,900 28,248 - - 6,562 - 9,850 - 27,095 15,027 |
||
| 203,287 |
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Eyres Monsell Club for Young People Financial Statements for the year to 31 March 2025 Notes to the Financial Statements
| 3 Charitable Activities Thelma's Café Food Bank Hall Hire Activity & Sundry Income Membership Gym - Health Hub |
Unrestricted Restricted 2025 2024 £ £ 3,806 - 3,806 4,409 10,646 - 10,646 3,835 11,984 - 11,984 5,750 20,636 - 20,636 13,311 2,439 - 2,439 2,369 50,246 50,246 49,403 |
|---|---|
| 99,757 - 99,757 79,077 |
4 Fixed Assets
| £ £ Leasehold Improvements FFE Unrestricted Restricted Unrestricted Restricted Cost B/f 10,360 164,309 31,180 - Additions - - - Cost C/f 10,360 164,309 31,180 - Accumulated Depn B/f - 28,518 3,258 - Depreciation - 16,242 2,184 - Accumulated Depn C/f - 44,760 5,442 - Net Book Value C/f 10,360 119,549 25,738 - 5 Staff costs Number of staff: The average number of paid part-time employees during the year were: Staff costs: Staff Costs No employee received remuneration amounting to more than £60,000 in either year. 6 Stocks Stocks are valued at the lower of cost or market value 7 Independent Examiners Fees Fees for independent examination |
£ £ Leasehold Improvements FFE Unrestricted Restricted Unrestricted Restricted 10,360 164,309 31,180 - - - - |
£ Total Unrestricted Restricted 41,540 164,309 - - |
|---|---|---|
| 10,360 164,309 31,180 - |
41,540 164,309 |
|
| - 28,518 3,258 - - 16,242 2,184 - |
3,258 28,518 2,184 16,242 |
|
| - 44,760 5,442 - |
5,442 44,760 |
|
| 36,098 119,549 2025 2024 10 10 £ £ 207,215 165,835 |
||
| 207,215 165,835 |
||
| 2025 2024 £ £ Nil Nil £ £ 2,445 2,190 |
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Eyres Monsell Club for Young People Financial Statements for the year to 31 March 2025 Notes to the Financial Statements
| Creditors : amounts falling due within one year Accruals |
2025 2024 4,000 4,000 |
|---|---|
| 4,000 4,000 |
8 Creditors : amounts falling due within one year
9 Analysis of Funds
| Restricted Funds - Net Assets Reaching Communities - MMM Leicestershire Vol Reaching People - Food Leicester City Council Children In Need UK Youth Henry Smith NHS - Mental Health NHS - Mental Health Café NHS Winter Wellbeing Prevent Feeding Britain Awards for All Postcode Lottery Youth Investment New Gym - Sport England Total Balance Sheet Fixed Assets Current Assets Current Liabilities Other Liabilities Total |
Balance B/F - - - - - - - - - 2,107 - - |
Income Expenditure Assets Transfers Balance C/F 97,697 (115,869) - - (18,172) 19,550 (20,488) - 938 - 2,500 - - - 2,500 15,325 (14,780) - (545) - 25,000 (2,690) - - 22,310 39,100 (35,633) - - 3,467 28,240 (28,835) - 595 - 30,000 (14,511) - - 15,489 3,344 (3,606) - 262 - - (2,107) - - - 2,500 (2,487) - (13) - - - - - - 60,000 - - - 60,000 2,125 (6,132) - 4,007 - (16,242) 16,242 - - |
|---|---|---|
| 2,107 | 325,381 (263,380) 16,242 5,244 85,594 |
|
| - Designated Unrestricted Restricted Total - 36,098 119,549 155,647 - 82,130 85,594 167,724 - - (4,000) (4,000) (10,976) |
||
| - 107,252 201,143 319,371 |
10 Transactions with Trustees & Related Parties
There were no transactions with related parties during the year
11 Finance Lease
Arkle Finance Lease
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