## **LISS YOUTH CENTRE LTD (operating as CROSSOVER)** ## **Company No: 5660960 Charity No: 1113791 Accounting Period January – December 2021** 1. The Company was incorporated on the 22[nd] December 2005 as a Private Company Limited by Guarantee and not having Share Capital. The Directors of the Company are also the Trustees of the Charity. This is the sixteenth annual report of Liss Youth Centre Limited (Crossover) prepared by the Trustees. ## **2 Trustees** The following served as Directors/Trustees during the year 2021: Benjamin Love ( Chairman ) Elisabeth Mullenger Robert Buckingham (Treasurer) John de la Perrelle Claire Kirby John Noe Patricia Evans There were no changes to the Trustees during this period. The Liss Parish Council appoints a Councillor as observer to the Trustee Board. This position does not hold voting rights. Some Trustees are also volunteers at the sessions run for the young people. ## **3. Directors Report** 2021 was another very difficult year for the Youth Centre, trying to operate under Covid restrictions. We kept up to date with operational possibilities through our membership of NYA (National Youth Agency) who gave regular webinars when pandemic rules changed. Trustees held regular meetings via Zoom when staff kept us informed of activities within the Centre and street-based youth work. Government regulations allowed only face to face meetings on a one-to-one basis for those young people the youth workers deemed “at risk”. Plans for the Level Up project continued and young people started attending in the “at risk” criteria. In September we were able to resume young people returning to Centre based activities but with a booking system introduced to ensure an appropriate staff / young people ratio. Staffing has been an issue, especially as no volunteers were needed during the restricted (covid enforced) regime and some have not returned. During the year we recruited a member of staff to manage the street-based youth work which had taken on an increased focus whist we were not able to welcome most young people into the Centre and street-based youth work continues to be an important part of our focused youth work. Our Lead Youth Worker left in the Autumn, and we appointed a new staff member who took on responsibility for Centre-based youth work, Level Up project and Street-based youth work. Another youth worker was also appointed and those in post were no longer furloughed. Trustees deemed it important to have a central person to co-ordinate the three strands of youth work so in June our Administrator was promoted to Centre Manager, which has been a great success. During the year all Trustees and staff undertook the NSPCC safeguarding training. Whenever possible we continued our links with the village. One resident operated a book sale from her garage and raise a magnificent sum for Crossover. We nominated her for the Villager of the Year award which she won – a very worthy winner. Our links with the Parish Council are enhanced by a Councillor attending our Trustee meetings. Staff also have links to the local PCSOs through occasional contacts as required, and the part funding of the Street based youth work through the Police and Crime Commissioner’s fund. We have been encouraged through the difficult times by local residents and their appreciation of the work Crossover was able to carry out in the most difficult of times and the gradual return to a new normal, ever responsive to the needs of local young people. ## **4.Other Details** Company’s Registered Office: Howard Smith and Co, First Floor, Bellamy House, Winton Road, Petersfield, GU32 3HA Postal address: The Old St Mary’s Church Hall, Station Road, Liss GU33 7AQ ## **5. Staff:** - a. Centre Manager: Dominique Mau - Rowson - b. Youth Worker: Georgina Leigh (left Sept 2021) - c) Lead Youth Worker Sean Quinn ( from Sept 21) - c) Part-time Youth Worker / Detached Worker Sarah Garner - d) Part-time Youth Worker Shenell Hardman (from Nov 21 - e) Part-Time Youth Worker Duncan Walters - e) Thais Robertson (May – Oct.21) - c) .Rebecca Newell (May 2021 – Sept 21) ## **6. Financial Report** The finances are in good order, the year end accounts for 2021 have been inspected and the accounts have been lodged with both Charities Commission and Companies House Agreed as a correct record of the organisation’s activities. Completed by email communications Date: ……………17/08/2022……………….. Signed on behalf of the current directors: ………………………………………………. Benjamin Love, Chairman ## **LISS YOUTH CENTRE LIMITED** Registered Number 05660960 **Registered Number 05660960** ## **LISS YOUTH CENTRE LIMITED** **Micro Entity Accounts** **31st December 2021** Registered Number 05660960 LISS YOUTH CENTRE LIMITED ## **Micro Entity Balance Sheet as at 31st December 2021** |**Fixed Assets**
Fixed Assets
**Current Assets**
Investments (at Mid-Market Value)
Cash at bank and hand
Prepayments and accrued income
**Current Assets**
**Current Liabilities**
Deferred Income
**Creditors: amounts falling due within one year**
**Net Current Assets**
**Total Net Assets**
**Reserves**
Unreserved Fund Balance|**2021**
**2020**
-
£
-
£
76,153.00
£
66,656.00
£
88,791.00
£
77,271.00
£
1,514.00
£
849.00
£| |---|---| ||166,458.00
£
144,776.00
£
(35,796.00)
£
(32,684.00)
£
(1,667.00)
£
(523.00)
£| ||128,995.00
£
111,569.00
£| ||128,995.00
£
111,569.00
£| ||128,995.00
£
111,569.00
£| - For the year ending 31st December 2021 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 in accordance with section 476 of the Companies Act 2006 - 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 companies subject to the small companies regime Approved by the Board on: 21-Sep-22 And signed on their behalf by Benjamin Love - Chair of Trustees Registered Number 05660960 ## **LISS YOUTH CENTRE LIMITED** ## **Notes to Micro Entity Balance Sheet at 31st December 2021** - 1 **Accounting Policies** ## **Basis of measurement and preparation of accounts** The accounts have been prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities effective April 2008. ## 2 **Company limited by guarantee** The Company is limited by guarantee and consequently does not have share capital. ## 3 **Long Term Lease Commitment** The Company operates in premises owned by Liss Parochial Church Council. The premises are leased for a period of 10 years to December 2025 subject to a break clause after 5 years. LISS YOUTH CENTRE LIMITED ## **Annual Accounts Year Ended 31st December 2021** |**Section A**
**Statement of financial activities**
**Unrestricted**
**Restricted**
**Total funds**
**funds**
**income funds**
**Income (Note 2)**
**Income and endowments from:**
Donations and legacies
64,470.00
£
27,468.00
£
91,938.00
£
Charitable activities
-
£
-
£
Other trading activities
499.00
£
-
£
499.00
£
Investments
1,960.00
£
-
£
1,960.00
£
Separate material item of income
-
£
-
£
**Total**
66,929.00
£
27,468.00
£
94,397.00
£
**Expenditure (Note 3)**
Raising funds
-
£
-
£
-
£
Charitable activities
62,870.00
£
27,468.00
£
90,338.00
£
Separate material expense item
-
£
-
£
-
£
62,870.00
£
27,468.00
£
90,338.00
£
**Net income/(expenditure) before**
**investment gains/(losses)**
4,059.00
£
-
£
4,059.00
£
Net gains/(losses) on investments
9,497.00
£
-
£
9,497.00
£
**Net income/(expenditure)**
13,556.00
£
-
£
13,556.00
£
Transfers between funds
-
£
-
£
-
£
**Net movement in funds**
13,556.00
£
-
£
13,556.00
£
**Reconciliation of funds**
Total funds brought forward
111,569.00
£
-
£
111,569.00
£
Adjustment to 2020 expenditure
3,870.00
£
3,870.00
£
(Level Up)
**Total funds carried forward**
128,995.00
£
-
£
128,995.00
£|**Prior year**
**funds**
63,523.00
£
-
£
1,176.00
£
1,923.00
£
10,000.00
£| |---|---| ||76,622.00
£| ||-
£
56,166.00
£
-
£| ||56,166.00
£| ||20,456.00
£
4,023.00
£| ||24,479.00
£| ||-
£
24,479.00
£
87,090.00
£| ||111,569.00
£| LISS YOUTH CENTRE LIMITED ## **Annual Accounts Year Ended 31st December 2021** |**Section B**
**Balance Sheet**
**Unrestricted**
**Restricted**
**Total funds**
**funds**
**income funds**
**Current assets**
Debtors
(Note 5)
1,514.00
£
-
£
1,514.00
£
Investments
(Note 1.3)
76,153.00
£
-
£
76,153.00
£
Cash at bank and cash in hand
(Note 7)
53,495.00
£
35,296.00
£
88,791.00
£
131,162.00
£
35,296.00
£
166,458.00
£
**Creditors : amounts falling due within**
**one year**
(Note 6)
2,167.00
£
35,296.00
£
37,463.00
£
**Net current assets/(liabilities)**
128,995.00
£
-
£
128,995.00
£
**Total assets less current liabilities**
128,995.00
£
-
£
128,995.00
£
**Total net assets or liabilities**
128,995.00
£
-
£
128,995.00
£
**Funds of the Charity**
**Unrestricted funds**
128,995.00
£
-
£
128,995.00
£
**Total funds**
128,995.00
£
-
£
128,995.00
£|**Prior year**
**funds**
849.00
£
66,656.00
£
77,271.00
£| |---|---| ||144,776.00
£| ||33,207.00
£| ||111,569.00
£| ||111,569.00
£| ||111,569.00
£| ||111,569.00
£| ||111,569.00
£| LISS YOUTH CENTRE LIMITED ## **Annual Accounts Year Ended 31st December 2021** **Section C Notes to the Accounts Note 1 Accounting Policies** as per last year LISS YOUTH CENTRE LIMITED ## **Annual Accounts Year Ended 31st December 2021** |**Section C**
**Notes to the Accounts**
**Note 2**
**Income**
**Analysis of income**
**Donations and legacies:**
Donations and gifts
Gift Aid
Legacies
Grants provided by government/
other charities
Donated goods
Other
Total
**Other trading activities:**
Café
Other
Total
**Income from investments**
Interest income
Dividend income
Rental and leasing income
Other
Total
**Separate material items of income**
EHDC Business Grant - Covid 19
**TOTAL INCOME**|**(cont.)**
**Unrestricted**
**Restricted**
**Total funds**
**funds**
**income funds**
25,154.00
£
-
£
25,154.00
£
3,509.00
£
-
£
3,509.00
£
-
£
-
£
35,807.00
£
27,468.00
£
63,275.00
£
-
£
-
£
-
£
-
£
-
£
-
£
64,470.00
£
27,468.00
£
91,938.00
£
221.00
£
-
£
221.00
£
278.00
£
-
£
278.00
£
499.00
£
-
£
499.00
£
1,960.00
£
-
£
1,960.00
£
-
£
-
£
-
£
-
£
-
£
-
£
-
£
1,960.00
£
-
£
1,960.00
£
-
£
-
£
-
£
-
£
66,929.00
£
27,468.00
£
94,397.00
£|**Prior year**
**funds**
37,316.00
£
4,104.00
£
22,103.00
£
-
£
-
£| |---|---|---| |||63,523.00
£| |||272.00
£
904.00
£| |||1,176.00
£| |||1,923.00
£
-
£
-
£
-
£| |||1,923.00
£| |||10,000.00
£| |||10,000.00
£| |||| |||76,622.00
£| LISS YOUTH CENTRE LIMITED ## **Annual Accounts Year Ended 31st December 2021** ## **(cont.)** |**Section C**
**Notes to the Accounts**
**Note 3**
**Expenditure**
**Expenditure on charitable activities**
Salaries - Centre Staff
Less HMRC Job Retention Scheme
Property costs
Other expenses
Café expenses
Total
**Note 4**
**Paid employees**
**4.1 Staff costs**
Salaries and wages
Social security costs
Pension costs (defined contribution pension plan)
Other employee benefits
Less HMRC Job Retention Scheme
Total staff costs
**4.2 Average head count in the year**
The parts of the charity in which the
employees work
Charitable activities
**Note 5**
**Debtors and prepayments**
**Analysis of debtors**
Trade debtors all due within 1 year
Prepayments and accrued income
Other debtors|**(cont.)**
**Unrestricted**
**Restricted**
**funds**
**income funds**
45,654.00
£
19,524.00
£
(590.00)
£
13,209.00
£
7,944.00
£
3,538.00
£
-
£
1,059.00
£
-
£|**Total funds**
65,178.00
£
(590.00)
£
21,153.00
£
3,538.00
£
1,059.00
£|**Prior year**
**funds**
44,333.00
£
(12,606.00)
£
21,506.00
£
2,365.00
£
568.00
£| |---|---|---|---| ||62,870.00
£
27,468.00
£|90,338.00
£
-
£|56,166.00
£| |||**This year**
63,880.00
£
1,298.00
£
(590.00)
£
64,588.00
£
7
7
840.00
£
674.00
£
-
£
1,514.00
£|**Last year**
43,323.00
£
-
£
1,010.00
£
-
£
(12,606.00)
£| ||||31,727.00
£| ||||6| ||||6| ||||849.00
£
-
£
-
£| ||||849.00
£| LISS YOUTH CENTRE LIMITED ## **Annual Accounts Year Ended 31st December 2021** ## **Section C Notes to the Accounts** ## **(cont.)** **Note 6 Creditors and accruals 6.1 Analysis of creditors** |Bank loans and overdrafts
Trade creditors
Accruals and deferred income
Deferred restricted income
Taxation and social security
Other creditors
Total|**Amounts falling due**
**Amounts falling due after**
**within one year**
**more than one year**
**This year**
**Last year**
**This year**
**Last year**
-
£
-
£
-
£
-
£
-
£
-
£
-
£
-
£
500.00
£
500.00
£
35,296.00
£
32,184.00
£
1,667.00
£
523.00
£
-
£
-
£
-
£
-
£| |---|---| ||37,463.00
£
33,207.00
£
-
£
-
£| ## **6.2 Deferred income** Apportionment of Grants received in March for a full calendar year |Movement in deferred income account
**Balance at the start of the reporting period**
Amounts added in current period
Amounts released to income
**Balance at the end of the reporting period**
**Deferred restricted income**
Balance at the start of the reporting period
Adjustment to 2020 expenditure (Level Up)
Income received from
Police and Crime Commissioner for detached work
Street Based Work
NEET/Level Up
Expenditure during the year
Outings
Street Based Work
Level Up
**Balance at the end of the reporting period**|**This year**
500.00
£
10,163.00
£
(10,163.00)
£
500.00
£
**This year**
32,184.00
£
(3,870.00)
£
5,000.00
£
10,000.00
£
20,000.00
£
63,314.00
£
(550.00)
£
(15,227.00)
£
(12,241.00)
£
35,296.00
£|**Last year**
2,250.00
£
10,091.00
£
(11,841.00)
£| |---|---|---| |||500.00
£| |||**Last year**
3,280.00
£
3,958.00
£
-
£
30,000.00
£| |||37,238.00
£
-
£
(5,054.00)
£| |||32,184.00
£| ## **6.3 Deferred restricted income** LISS YOUTH CENTRE LIMITED ## **Annual Accounts Year Ended 31st December 2021** ## **Note 7** ## **Note 8** ## **(cont.)** |||| |---|---|---| |**Section C**
**Notes to the Accounts**
**Cash at bank and in hand**
Short term deposits
Cash at bank and in hand
Other|**(cont.)**
**This year**
-
£
88,791.00
£
-
£
88,791.00
£|**Last year**
-
£
77,271.00
£
-
£| |||77,271.00
£| ## **Reserves Policy** The Charity allocates money from unrestricted fund balances to designated funds and the Trustees plan to employ more staff in the near future so that they may also work with the young people of Liss who do not attend the Centre. It is anticipated that the annual expenses will increase by some 15%. The Reserve Funds are - ## 1 Continuity Fund The regular donations received by the Charity from individuals and local organisations cover only about one-quarter of the Charity's expenditure with the balance of the income being provided by grants and donations. As these are not guaranteed the Trustees consider it prudent to maintain a reserve of some eight months of expenditure ## 2 Maintenance Fund This fund is to be used for major items of maintenance such as decorating and also for the replacement of technical equipment ## 3 Dissolution Fund This fund provides for the dissolution should the Charity be unable to continue and it is only to be used in the event of the Trustees deciding the Charity should cease to exist. It will be used to pay notice periods and redundancies of staff etc until closure of the Charity. ## 4 Restricted Income Activities The Charity is committed to contributing to the Street Based Work project as this is only partly funded by external organisations LISS YOUTH CENTRE LIMITED ## **Annual Accounts Year Ended 31st December 2021** ## **Note 8** ## **Section C Notes to the Accounts** ## **Reserves Policy (cont.)** ## **(cont.)** |FUND
Continuity Fund
Maintenance Fund
Dissolution Fund
Restricted Income Activities Fund
Minimum Reserves required|BALANCE
45,000.00
£
10,000.00
£
10,000.00
£
5,000.00
£| |---|---| ||70,000.00
£| Due to the nature of the organisation and the regular review of the budget, the reserves policy is reviewed on an annual basis to ensure that the funds are adequate to meet the ongoing requirements of the Charity. **Note 9** ## **Covid - 19** The Charity received the following assistance relating to the Covid - 19 pandemic A contribution of £590 towards the salaries of the members of staff placed on furlough ## **Note 10** ## **Additional Disclosure** The Company is limited by Guarantee and therefore has no share capital CHARITY COMMISSION FOR ENGLAND AND WALES Independent examinerfs report on the accounts Section A Independent Examiner s Report Roport lo th• tru8toesl momber8 01 LIS5 On a¢¢ounts for tho yoar end•d Sl 2oZ{ Charlty no {tt any) Set out on pag I reFWJrt to the trustees ￿ my examination of the accounts of the above charity {Ihe Trusf) fw the year ended 3( l L Lo ? Rosponslbllltle8 and As the charity trustees of the Trust. you are responsible for the pr8par8tion bas1¥ of report of th6 attounts In acctydance wllh the requlrements of the Charllles Act 2011 fthe Acr). I report in respect of my examination of the Trust's accounts carri8d out under section 145 of the 2011 Act and in carrying out my examlnation, I have followed the applt¢abSe Directions given by the Charity Commisslon under section 145(5Xb) of the ALI. I have ￿MPleted my examin8ts'on. l o)nfirm that no material matters have c¥)me to my attention ( I In connectlon wlth the examlnall¢)n vlhich gives me ¢ause to believe thal In, any material Indepond•nl xamlMrf8 8t•t•m•nt accounting records ￿re not kept Sn ao>)rdance wbth section 130 of the Act or the accounts do rKI ac¢c¢d wlth the accoun￿n9 rocords I have no and have cx)me auoss no other matters In o)nnectlon with the examination lo vthich attention should be drawn In order to enabte a proper UnderSts￿lIng of the ao>)unts lo be reathed. . Plo8sa d8l•t• th• words In tha brackets rfthoy do not apply. Slgned: O&L Namg: Rehvant profe88lonal quallficallon{•) or body (If any): Address: H( Liss 14A 7N( IER Octob•r 2018 Section B Disclosure Only complete rf lh8 examiner needs to highlight matters of concern (see CC32. Independenl examination of charity accounts.. directi￿$ and guidance for examiners). Give here brfef detalls of any items that Ihe oxamln•r wlshes to d}￿10•?. October 2018