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2024-12-31-accounts

LISS YOUTH CENTRE LTD (operating as CROSSOVER)

Company No: 5660960 Charity No: 1113791 Accounting Period January – December 2024

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 nineteenth annual report of Liss Youth Centre Limited which trades under the title of Crossover.

1. Trustees

The following served as Directors and Trustees

We can confirm that the Trustees have complied with their “duty to have due regard to the guidance on public benefit” as published by the Commission, in exercising their powers or duties.

Liss Parish Council appoints a Councillor as observer to the Trustee Board. This position does not hold voting rights.

Some of our Trustees are also volunteers at the sessions run for the young people.

2. Directors Report

During 2024 there were four main streams to our youth work.

a) After school sessions.

c) Dedicated sessions providing one to one support to young people who are no longer in education, training or employment.

We are pleased with our work on these four differing responsibilities and we see marked improvement with some of the young people with whom we work. The introduction of music, by our lead Youth Worker, has proved to be a valuable activity for young people. Outdoor activities, including our drop-in tennis sessions during the summer, were very well received.

4. The Liss Youth Fund

This fund, whilst it is managed by ourselves, is a separate charity from Liss Youth Centre and generates its own income, solely from invested funds, which it then allocates out to young people who have completed an application form.

The Trustees of Liss Youth Centre Ltd are also Trustees of The Liss Youth Fund and manage the allocation of funds.

5. Staff:

During 2024 we employed 6 staff, all part time, who were a Centre Manager, a Lead Youth Worker and four part time Youth Workers. They undertake training such as Safeguarding and other training appropriate to their roles.

6. Other Details

Company’s Registered Office: 338 London Road, Portsmouth, Hampshire PO2 9JY Postal address: St Mary’s Church Hall, Station Road, Liss, Hampshire, GU33 7AQ

7. Financial Report

The finances are in good order. The year end accounts for 2024 have been inspected and the accounts have been lodged with both Charities Commission and Companies House. It is worthwhile noting that raising sufficient funds to continue to offer our services is becoming more difficult as available donations and grants are increasingly hard to obtain. In December the Trustees agreed to hire a professional fund raiser.

Agreed as a correct record of the organisation’s activities.

Date: 31[st] January 2025

Signed on behalf of the current directors: Robert Buckingham – Director, Trustee and Treasurer fie bos

LISS YOUTH CENTRE LIMITED

Registered Number 05660960

Micro Entity Balance Sheet as at 31st December 2024

2024 2023
Fixed Assets £ -
£
£ -
£
Current Assets £ 185,930.00
£
£ 212,632.00
£
Prepayments and accrued income £ 3,212.00
£
£ 3,284.00
£
Creditors: amounts falling due within one year £ (1,336.00)
£
£ (4,195.00)
£
Net current assets (liabilities) £ 187,806.00
£
£ 211,721.00
£
Total assets less current liabilities £ 187,806.00
£
£ 211,721.00
£
Provision for liabilities £ -
£
£ -
£
Accruals and deferred income £ -
£
£ -
£
Total net assets (liabilities) £ 187,806.00
£
£ 211,721.00
£
Reserves £ 187,806.00
£
£ 211,721.00
£

Approved by the Board on: 31st January 2025

And signed on their behalf by:

LISS YOUTH CENTRE LIMITED

Annual Accounts Year Ended 31st December 2024

Section A
Statement of financial activities
Crossover
Liss Youth
funds
Fund
Income (Note 2)
Income and endowments from:
Donations and legacies
65,250.00
£
Charitable activities
Other trading activities
1,244.00
£
Investments
2,387.00
£
1,184.00
£
Other
-
£
Liss Youth Fund transfer
Total
68,881.00
£
1,184.00
£
Expenditure (Note 3)
Raising funds
2,100.00
£
-
£
Charitable activities
92,647.00
£
1,853.00
£
94,747.00
£
1,853.00
£
Net income/(expenditure) before
investment gains/(losses)
(25,866.00)
£
(669.00)
£
Net gains/(losses) on investments
1,662.00
£
958.00
£
Net income/(expenditure)
(24,204.00)
£
289.00
£
Transfers between funds
-
£
-
£
Net movement in funds
(24,204.00)
£
289.00
£
Reconciliation of funds
Total funds brought forward
166,469.00
£
45,252.00
£
Total funds carried forward
142,265.00
£
45,541.00
£
Total funds
65,250.00
£
-
£
1,244.00
£
3,571.00
£
-
£
-
£
70,065.00
£
2,100.00
£
94,500.00
£
96,600.00
£
(26,535.00)
£
2,620.00
£
(23,915.00)
£
-
£
(23,915.00)
£
211,721.00
£
187,806.00
£
Prior year
funds
139,369.00
£
-
£
1,314.00
£
2,988.00
£
43,260.00
£
186,931.00
£
-
£
91,588.00
£
91,588.00
£
95,343.00
£
7,833.00
£
103,176.00
£
-
£
103,176.00
£
108,545.00
£
211,721.00
£

LISS YOUTH CENTRE LIMITED

Annual Accounts Year Ended 31st December 2024

Section B
Balance Sheet
Crossover
Liss Youth
funds
Fund
Current assets
Debtors
(Note 5)
3,212.00
£
Investments
(Note 1.3)
75,251.00
£
43,407.00
£
Cash at bank and cash in hand
(Note 7)
65,138.00
£
2,134.00
£
143,601.00
£
45,541.00
£
Creditors : amounts falling due
within one year
(Note 6)
1,336.00
£
Net current assets/(liabilities)
142,265.00
£
45,541.00
£
Total assets less current liabilities
142,265.00
£
45,541.00
£
Total net assets or liabilities
142,265.00
£
45,541.00
£
Funds of the Charity
Unrestricted funds
142,265.00
£
45,541.00
£
Total funds
142,265.00
£
45,541.00
£
Total funds
3,212.00
£
118,658.00
£
67,272.00
£
189,142.00
£
1,336.00
£
187,806.00
£
187,806.00
£
187,806.00
£
187,806.00
£
187,806.00
£
Prior year
funds
3,284.00
£
116,038.00
£
96,594.00
£
215,916.00
£
4,195.00
£
211,721.00
£
211,721.00
£
211,721.00
£
211,721.00
£
211,721.00
£

LISS YOUTH CENTRE LIMITED

Annual Accounts Year Ended 31st December 2024

Section C Notes to the Accounts

Note 1 Accounting Policies

as per last year

LISS YOUTH CENTRE LIMITED

Annual Accounts Year Ended 31st December 2024

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
Released from deferred income
Released from restricted income
Liss Youth Fund transfer (Note 8)
Other
Total
Other trading activities:
Café
Other
Total
Income from investments
Interest and dividend income
Other
Total
TOTAL INCOME
(cont.)
Crossover
Liss Youth
funds
Fund
23,163.00
£
3,435.00
£
-
£
34,748.00
£
-
£
3,904.00
£
-
£
-
£
65,250.00
£
-
£
410.00
£
834.00
£
1,244.00
£
-
£
2,387.00
£
1,184.00
£
2,387.00
£
1,184.00
£
68,881.00
£
1,184.00
£
Total funds
23,163.00
£
3,435.00
£
-
£
34,748.00
£
-
£
3,904.00
£
-
£
-
£
65,250.00
£
410.00
£
834.00
£
1,244.00
£
3,571.00
£
-
£
3,571.00
£
70,065.00
£
Prior year
funds
42,779.00
£
4,394.00
£
-
£
58,391.00
£
(3,154.00)
£
-
£
36,959.00
£
43,260.00
£
-
£
182,629.00
£
402.00
£
912.00
£
1,314.00
£
2,988.00
£
-
£
2,988.00
£
186,931.00
£

LISS YOUTH CENTRE LIMITED

Annual Accounts Year Ended 31st December 2024

Section C
Notes to the Accounts
(cont.)
Note 3
Expenditure
Crossover
Liss Youth
funds
Fund
Expenditure on Raising Funds
2,100.00
£
2,100.00
£
-
£
Expenditure on charitable activities
Salaries - Centre Staff
65,529.00
£
Property costs
17,211.00
£
Other expenses
8,892.00
£
53.00
£
Grants
1,800.00
£
Café expenses
1,015.00
£
Total
92,647.00
£
1,853.00
£
Note 4
Paid employees
4.1 Staff costs
Salaries and wages
Social security costs
Pension costs (defined contribution pension plan)
Other employee benefits
Total staff costs
4.2 Average head count in the year
The parts of the charity in which the
employees work
Charitable activities
Total funds
2,100.00
£
2,100.00
£
65,529.00
£
17,211.00
£
8,945.00
£
1,800.00
£
1,015.00
£
94,500.00
£
This year
63,139.00
£
-
£
2,390.00
£
-
£
65,529.00
£
6
6
Prior year
funds
-
£
-
£
67,108.00
£
16,173.00
£
6,695.00
£
500.00
£
1,112.00
£
91,588.00
£
Last year
64,918.00
£
-
£
2,190.00
£
-
£
67,108.00
£
7
7

LISS YOUTH CENTRE LIMITED

Annual Accounts Year Ended 31st December 2024

Section C
Notes to the Accounts
(cont.)
Note 5
Debtors and prepayments
Analysis of debtors
Trade debtors all due within 1 year
900.00
£
Prepayments and accrued income
2,312.00
£
Other debtors
-
£
3,212.00
£
875.00
£
2,118.00
£
-
£
2,993.00
£
Note 6
Creditors and accruals
6.1 Analysis of creditors
Bank loans and overdrafts
Trade creditors
Accruals and deferred income
Taxation and social security
Other creditors
Total
Amounts falling due
within one year
This year
Last year
-
£
-
£
-
£
-
£
1,336.00
£
3,904.00
£
-
£
-
£
291.00
£
1,336.00
£
4,195.00
£
Amounts falling due after
more than one year
This year
Last year
-
£
-
£
-
£
-
£
-
£
-
£
-
£
-
£
Amounts falling due after
more than one year
This year
Last year
-
£
-
£
-
£
-
£
-
£
-
£
-
£
-
£
-
£

6.2 Deferred income

Apportionment of Grants received for a full calendaryear
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
This year
3,904.00
£
250.00
£
(4,154.00)
£
-
£
Last year
750.00
£
5,886.00
£
(2,732.00)
£
3,904.00
£

LISS YOUTH CENTRE LIMITED

Annual Accounts Year Ended 31st December 2024

Section C
Notes to the Accounts
(cont.)
Note 7
Cash at bank and in hand
This year
Cash at bank and in hand
65,138.00
£
Liss Youth Fund
2,134.00
£
67,272.00
£
Note 8
Liss Youth Fund
Last year
94,082.00
£
2,512.00
£
96,594.00
£

The Liss Youth Fund (LYF) is a local charity whose assets are managed by Liss Youth Centre with the income and expenditure of LYF being shown separately in the Accounts. The LYF funds are used to make grants to young people in Liss.

Note 9 Reserves Policy

The Financial Reserves Policy of the Charity helps to ensure that the Charity is able to maintain adequate reserves from its 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.

LISS YOUTH CENTRE LIMITED

Annual Accounts Year Ended 31st December 2024

Note 9

Section C Notes to the Accounts (cont.)
Reserves Policy (cont.)
FUND BALANCE
Continuity Fund £ 45,000.00
Maintenance Fund £ 10,000.00
Dissolution Fund £ 10,000.00
Minimum Reserves required £ 65,000.00

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 10 Additional Disclosure

The Company is limited by Guarantee and therefore has no share capital

CHARITY COMMISSION FOR ENGLAND AND WALES Independent examiner's report on the accounts Section A Independent Examiner's Report Report to the trustees On accounts for the year ended Charity no (if any) Set out on pages I report to the trustees on my examination of the accounts of the above charity ("the Trust") for the year ended Responsibllities and basis of report As the charity's trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ("the Act"). I report in respect of my examination of the Trust's accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5){b) of the Act. Independent examinerfs statement &qualified memberDfrEtftserLname of *te￿￿. Delete [ l if not applicable. I have completed my examination. I confirm that no rnaterial matters have come to my attention in connection with the examination IOthefrt￿- disd￿ which gives me cause to believe that in, any material respect: the accounting records were not kept in accordance with section 130 of the Charities Act., or the accounts did not accord with the accounting records" or the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair. 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 if they do not apply. Signed: Date: 201 Name: Relevant professional qualification{s) or body IER Oct 2018