## **LISS YOUTH CENTRE LTD (operating as CROSSOVER)** ## **Company No: 5660960 Charity No: 1113791 Accounting Period January – December 2022** 1. The Company was incorporated on the 22[nd of] 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 seventeenth annual report of Liss Youth Centre Limited (Crossover) prepared by the Trustees. ## 2. ## **2 Trustees** The following served as Directors/Trustees during the year 2022: 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. 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 and also assist with the Street Based Work. ## **3. Directors Report** 2022 saw a year where the Centre was trying to get back to its pre Covid activities. A booking system is now in place to ensure numbers are kept to a safe level and to allow good Youth Work practice to take place. The Trustees held regular meetings, to plan for the future, understand finances and to receive both written and verbal reports of all activities from staff. The main projects currently underway are as follows. - Youth Club activities such as table tennis, pool, PC games, board games, music tuition, craft work and some off-site sports. - Street Based Work, which involves visiting the village to meet those young people who do not attend the centre and to meet young people as they return from school by train. - True Colours – a session for those young people struggling with their sexuality. - A session for those young people who are educated at home and therefore have a need to socialise. - A project called ‘Level Up’ which is for specific young persons who require more one-to-one support from our youth workers. Staffing is expensive and there are difficulties recruiting volunteers despite several recruitment campaigns. ## **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) Lead Youth Worker: Sean Quinn - c) Part-time Youth Worker: Sarah Garner - d) Part-time Youth Worker: Shenell Hardman - e) Part-Time Youth Worker: Duncan Walters (Left May 2022) - f) Part time Youth Worker: Katie White (Joined Sept 2022) - g) Part time Youth Worker: Victoria Harrison (Joined Dec 2022) - h) Part time Youth Worker: Suzanne Blackman (Left Sept 2022) - i). Part time Youth Worker: Alma Kori Felber: (Joined Sept 2022, left Oct 2022) ## **6. Financial Report** The finances are in good order and the year-end accounts for 2022 have been inspected and have been lodged with both Charities Commission and Companies House. Agreed as a correct record of the organisation’s activities. ## Date: 4[th] August/2023 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 2022** Registered Number 05660960 LISS YOUTH CENTRE LIMITED ## **Micro Entity Balance Sheet as at 31st December 2022** |**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|**2022**
**2021**
-
£
-
£
67,395.00
£
76,153.00
£
77,711.00
£
88,791.00
£
2,680.00
£
1,514.00
£| |---|---| ||147,786.00
£
166,458.00
£
(36,959.00)
£
(35,796.00)
£
(2,282.00)
£
(1,667.00)
£| ||108,545.00
£
128,995.00
£| ||108,545.00
£
128,995.00
£| ||108,545.00
£
128,995.00
£| - For the year ending 31st December 2022 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: 11th September 2023 And signed on their behalf by: Robert Buckingham - Treasurer LISS YOUTH CENTRE LIMITED Registered Number 05660960 Registered Number 05660960 ## **LISS YOUTH CENTRE LIMITED** ## **Notes to Micro Entity Balance Sheet at 31st December 2022** ## 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 2022** |**Section A**
**Statement of financial activities**|**Section A**
**Statement of financial activities**|**Section A**
**Statement of financial activities**|**Section A**
**Statement of financial activities**|||||| |---|---|---|---|---|---|---|---|---| ||**Unrestricted**||**Restricted**||**Total funds**||**Prior year**|| ||**funds**||**income funds**||||**funds**|| |**Income (Note 2)**||||||||| |**Income and endowments from:**||||||||| |Donations and legacies|£|48,145.00
|£|33,587.00
|£|81,732.00
|£|91,938.00
| |Charitable activities|||||£|-
|£|-
| |Other trading activities|£|1,314.00
|||£|1,314.00
|£|499.00
| |Investments|£|2,058.00
|||£|2,058.00
|£|1,960.00
| |**Total**|£|51,517.00
|£|33,587.00
|£|85,104.00
|£|94,397.00
| |**Expenditure (Note 3)**||||||||| |Raising funds|£|-
|£|-
|£|-
|£|-
| |Charitable activities|£|63,209.00
|£|33,587.00
|£|96,796.00
|£|90,338.00
| ||£|63,209.00
|£|33,587.00
|£|96,796.00
|£|90,338.00
| |**Net income/(expenditure) before**||||||||| |**investment gains/(losses)**|£|(11,692.00)
|£|-
|£|(11,692.00)
|£|4,059.00
| |Net gains/(losses) on investments|£|(8,758.00)
|£|-
|£|(8,758.00)
|£|9,497.00
| |**Net income/(expenditure)**|£|(20,450.00)
|£|-
|£|(20,450.00)
|£|13,556.00
| |Transfers between funds|£|-
|£|-
|£|-
|£|-
| |**Net movement in funds**|£|(20,450.00)
|£|-
|£|(20,450.00)
|£|13,556.00
| |**Reconciliation of funds**||||||||| |Total funds brought forward|£|128,995.00
|£|-
|£|128,995.00
|£|115,439.00
| |**Total funds carried forward**|£|108,545.00
|£|-
|£|108,545.00
|£|128,995.00
| LISS YOUTH CENTRE LIMITED ## **Annual Accounts Year Ended 31st December 2022** |**Section B**
**Balance Sheet**
**Unrestricted**
**Restricted**
**Total funds**
**funds**
**income funds**
**Current assets**
Debtors
(Note 5)
2,680.00
£
2,680.00
£
Investments
(Note 1.3)
67,395.00
£
67,395.00
£
Cash at bank and cash in hand
(Note 7)
40,752.00
£
36,959.00
£
77,711.00
£
110,827.00
£
36,959.00
£
147,786.00
£
**Creditors : amounts falling due within**
**one year**
(Note 6)
2,282.00
£
36,959.00
£
39,241.00
£
**Net current assets/(liabilities)**
108,545.00
£
-
£
108,545.00
£
**Total assets less current liabilities**
108,545.00
£
-
£
108,545.00
£
**Total net assets or liabilities**
108,545.00
£
-
£
108,545.00
£
**Funds of the Charity**
**Unrestricted funds**
108,545.00
£
-
£
108,545.00
£
**Total funds**
108,545.00
£
-
£
108,545.00
£|**Prior year**
**funds**
1,514.00
£
76,153.00
£
88,791.00
£| |---|---| ||166,458.00
£| ||37,463.00
£| ||128,995.00
£| ||128,995.00
£| ||128,995.00
£| ||128,995.00
£| ||128,995.00
£| LISS YOUTH CENTRE LIMITED ## **Annual Accounts Year Ended 31st December 2022** **Section C Notes to the Accounts Note 1 Accounting Policies** as per last year LISS YOUTH CENTRE LIMITED ## **Annual Accounts Year Ended 31st December 2022** |**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
Less deferred
Donated goods
Other
Total
**Other trading activities:**
Café
Other
Total
**Income from investments**
Interest and dividend income
Other
Total
**TOTAL INCOME**|**(cont.)**
**Unrestricted Restricted**
**Total funds**
**funds**
**income funds**
17,652.00
£
17,652.00
£
4,003.00
£
4,003.00
£
-
£
-
£
26,734.00
£
33,587.00
£
60,321.00
£
(250.00)
£
(250.00)
£
-
£
6.00
£
6.00
£
48,145.00
£
33,587.00
£
81,732.00
£
632.00
£
632.00
£
682.00
£
682.00
£
1,314.00
£
-
£
1,314.00
£
2,058.00
£
2,058.00
£
2,058.00
£
-
£
2,058.00
£
51,517.00
£
33,587.00
£
85,104.00
£|**Prior year**
**funds**
25,154.00
£
3,509.00
£
-
£
63,275.00
£
-
£
-
£| |---|---|---| |||91,938.00
£| |||221.00
£
278.00
£| |||499.00
£| |||1,960.00
£
-
£| |||1,960.00
£| |||| |||94,397.00
£| LISS YOUTH CENTRE LIMITED ## **Annual Accounts Year Ended 31st December 2022** |**Section C**
**Notes to the Accounts**
**(cont.)**
**Note 3**
**Expenditure**
**Unrestricted Restricted**
**funds**
**income funds**
**Expenditure on charitable activities**
Salaries - Centre Staff
43,934.00
£
21,252.00
£
Less HMRC Job Retention Scheme
Property costs
13,864.00
£
7,466.00
£
Other expenses
3,811.00
£
4,869.00
£
Café expenses
1,600.00
£
Total
63,209.00
£
33,587.00
£
**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**
43,934.00
£
21,252.00
£
13,864.00
£
7,466.00
£
3,811.00
£
4,869.00
£
1,600.00
£|**Total funds**
65,186.00
£
-
£
21,330.00
£
8,680.00
£
1,600.00
£
96,796.00
£
**This year**
63,230.00
£
1,956.00
£
65,186.00
£
7
7
828.00
£
1,852.00
£
-
£
2,680.00
£|**Prior year**
**funds**
65,178.00
£
(590.00)
£
21,153.00
£
3,538.00
£
1,059.00
£| |---|---|---|---| ||63,209.00
£
33,587.00
£||90,338.00
£| ||||**Last year**
63,880.00
£
-
£
1,298.00
£
-
£
(590.00)
£| ||||64,588.00
£| ||||7| ||||7| ||||840.00
£
674.00
£
-
£| ||||1,514.00
£| LISS YOUTH CENTRE LIMITED ## **Annual Accounts Year Ended 31st December 2022** ## **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**
-
£
-
£
-
£
-
£
-
£
-
£
-
£
-
£
750.00
£
500.00
£
36,959.00
£
35,296.00
£
1,532.00
£
1,667.00
£
-
£
-
£
-
£
-
£| |---|---| ||39,241.00
£
37,463.00
£
-
£
-
£| ## **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
Other Restricted Work
Geoff Herrington for Outings
Expenditure during the year
Outings
Other Restricted Work
**Balance at the end of the reporting period**|**This year**
500.00
£
10,666.00
£
(10,416.00)
£
750.00
£
**This year**
35,296.00
£
1,250.00
£
30,000.00
£
4,000.00
£
70,546.00
£
(4,869.00)
£
(28,718.00)
£
36,959.00
£|**Last year**
500.00
£
10,163.00
£
(10,163.00)
£| |---|---|---| |||500.00
£| |||**Last year**
32,184.00
£
(3,870.00)
£
5,000.00
£
30,000.00
£| |||63,314.00
£
(550.00)
£
(27,468.00)
£| |||35,296.00
£| ## **6.3 Deferred restricted income** LISS YOUTH CENTRE LIMITED ## **Annual Accounts Year Ended 31st December 2022** |**Section C**
**Notes to the Accounts**
**Note 7**
**Cash at bank and in hand**
Short term deposits
Cash at bank and in hand
Other|**(cont.)**
**This year**
-
£
77,711.00
£
-
£
77,711.00
£|**Last year**
-
£
88,791.00
£
-
£| |---|---|---| |||88,791.00
£| ## **Note 8 Reserves Policy** The Financial Reserves Policy of the Charity helps to ensure that the Charity is able to maintain adequate reserves from the Unrestricted Funds to cover any reasonably foreseen contingency. 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 six 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 2022** |**Section C**
**Notes to the Accounts**
**Note 8**
**Reserves Policy (cont.)**
FUND
Continuity Fund
Maintenance Fund
Dissolution Fund
Restricted Income Activities Fund
Minimum Reserves required|**(cont.)**
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** ## **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 Report to the trusteesl members of LIS5 C