2023-03-31-accounts - The Birmingham Boys And Girls Union

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				Un-
				restricted	Restricted	Total	Total
				funds	funds	funds	funds
Income from:			Note	2023 f	2023 f	2023 f	2022 f
Donations and legacies				31,785	77,804	109,589	71,752
Charitable activities				360,001		360,001	183,288
Trading activities				2,081		2,081	1,049
Investments				11,283		11,283	13,590
Other —profit on disposal ofasset							250
Total income				405,150	77,804	482,954	269,929
Expenditure on:
Raising funds				1,357		1,357	692
Charitable activities				446,386	3,864	450,250	338,542
Other expenditure				172		172	233
Total expenditure				447,915	3„864	451,779	339,467
Net (losses)/gains	on investments			(15,177)		(15,177)	37,823
Net (expenditure)/		income		(57,942)	73,940	15,998	(31,715)
Transfers between		funds		49,461	(49,461)
Other recognized	gains		17	155		155	21,289
Net movement in	funds			(8,326)	24,479	16,153	(10,426)
Reconciliation of	funds:
Total funds brought		forward	12	1,046,616	23,455	1,070,071	1,080,497
Total funds carried		forward		1,038,290	47,934	1,086,224	1,070,071

straight line basis over a period ofless than the e	stimated useful life
Activity Centre 5 buildings	20-50years
Furniture, fixtures, fittings and equipment	5years
Motor vehicles	4years

5.Expenditure
				Unrestricted	Restricted	2023
				funds	funds	Total
				E	f	f
Raising funds:
Shop purchases				1,357		1,357
				1,357		1,357
Charitable activities:
Staff costs				292,039		292,039
Pension scheme management			charge	3,724		3,724
Training costs				2331		2J331
Depreciation				57,703		57,703
Motor 5travel expenses				847		847
Equipment, Repairs and Maintenance				32,234	3,864	36,098
Heating and lighting				15,663		15p663
Water rates 8 service	charges			5,454		5,454
Insurance				14,347		14,347
Telephone				1,203		1,203
Anima I upkeep				357		357
Office and sundry expenses				16,256		16,256
Accountancy fees				1,680		1,680
Legal and professional	fees			1,248		1,248
Independent Examiner's fee (including f260for
accounting services)				1,300		1,300
Trustee Indemnity Insurance
				446,386	3,864	450,250
Other expenditure:
Interest charge on pension		liability		172		172

otes tothe fina	nc	ial s	tatements (continu	ed)
				Unrestricted	Restricted	2022
				funds	funds	Total
				f	E	E
Raising funds:
Shop purchases				692		692
				692		692
Charitable activities:
Staff costs				219,182		219,182
Training costs				2,550		2,550
Depreciation				56,008		56,008
Motor &travel expenses				1,593		1,593
Equipment, Repairs	and Maintenance			15,642	6,772	22,414
Heating and lighting				9,344		9,344
Water rates &service		charges		4,808		4,808
Insurance				8,298		8,298
Telephone				956		956
Animal upkeep				346		346
Office and sundry expenses				8,880		8,880
Accountancy fees				1,200		1,200
Legal and professional		fees		540		540
Independent Examiner's fee (including f260 for
accounting services)				1,100		1,100
Trustee Indemnity	Insurance			1,323		1,323
				331,770	6,772	338,542
Other expenditure:
Interest charge on	pension		liability	233		233

8.Fixed asset Investments
			2023	2022
Listed Investments			f	f
Market value at beginning	ofyear		401,064	453,241
Sales proceeds from disposals				(90,000)
Net (losses)/gains in year			(15,177)	37,823
Market value at end ofyear			385,887	401,064
Historic cost at end ofyear			277,034	277,034
Investments representing	over 5%ofthe portfolio were:
CCLA —COIF Charities investment		Fund	385i887	401,064
9.Debtors
			2023	2022
			f	f
Trade debtors			45,375	77,284
Legacy due			29,000
Other debtors and prepayments			6,013	6,616
			80,388	83,900

2023	2022
f	f
2,484	5,7&0

12.Movement in funds
			Balance
			At				Balance
			beginning		Expendi		At end of
2023 Restricted funds:			ofyearf	Income f	ture f	Transfers f	year f
Equipment replacement			7,455	9,354	(3,864)	(7,000)	5,945
Ratcliffe Foundation -Visitor Building
project (agreed change	ofuse for heating)		2,000				2,000
Rowlands Trust —CCTV	equipment		1,000				1,000
29'"May 1962Charitable		Trust- mower	5,000			(5,000)
Lord Austin Charitable	Trust - harnesses		3,000				3,000
GJW Turner Trust —Kayaks			5,000			(5,000)
Caving System				39,450		(32,461)	6,989
P Williams Legacy —Animal Sanctuary				29,000			29,000
Total restricted funds			23,455	77,804	(3,864)	(49,461)	47,934
			Balance				Balance
			At beginning		Expendi		At end of
2022 Restricted funds".			ofyear f	Income f	ture f	Transfers	year f
Equipment replacement			6,867	16,612	(6,772)	(9,252)	7,455
Ratcliffe Foundation -Visitor Building
project (currently on hold)			2,000				2,000
Rowlands Trust —CCTV	equipment		1,000				1,000
29'"May 1962Charitable		Trust- mower		5,000			5,000
Lord Austin Charitable	Trust —harnesses			3,000			3,000
GJW Turner Trust - Kayaks				5,000			5,000
Tota I restricted funds			9,867	29,612	(6,772)	(9,252)	23,455

13.Analysis ofn	et asset	s between	funds
				Restricted	Un-
				funds	restricted
2023					funds f	Total f
Fixed assets					641,554	641,554
Investments					385,887	385,887
Current assets				47,934	243,801	291,735
Current liabilities					(230,468)	(230,468)
Long term liabilities					(2,484)	(2,484)
Tota Ifunds				47,934	1,038,293	1,086,224
				Restricted	Un-
				funds	restricted
2022					funds f	Total f
Fixed assets					641,780	641,780
Investments					401,064	401,064
Current assets				23,455	294,712	318,167
Current liabilities					(285,160)	(285,160)
Long term liabilities					(5,780)	(5,780)
Total funds				23,455	1,046,616	1,070,071
14.Operating lease commitments
The following Expiring:	annual	operating	lease payments	are committed to be paid:	2023 f	2022 f
Within one year
Between two	and five	years			507	507

				31March	2023	31March	2022	31March 2021
					(f's)		(f's)	(f's)
Present	value	of	provision		5,797		9,093	40,391

		31March 2023	31March 2022	31March 2021
		%per annum	%per annum	/0 per annum
Rate	ofdiscount	5.52	2.35	o.ee

		2023	31March 2022	31March 2021
		(Es)	(Es)	(fs)
Year	1	3313	3,313	10,221
Year	2	2,761	3,313	10,528
Year	3		2,761	10,844
Year	4			9,308
Year	5

8.Comparative sta	te	ment offinancial	activities for 20	22
			Un-
			restricted	Restricted	Total
			funds	funds	funds
Income from:			2022	2022	2022
				E	E
Donations and legacies			42,140	29,612	71,752
Charitable activities			183,288		183,288
Trading activities			1,049		1,049
Investments			13,590		13,590
Other —profit on disposal ofasset			250		250
Total income			240,317	29,612	269,929
Expenditure on:
Raising funds			692		692
Charitable activities			331,770	6,772	338,542
Other expenditure			233		233
Total expenditure			332,695	6,772	339,467
Net gains on investments			37,823		37,823
Net (expenditure)/		income	(54,555)	22,840	(31p715)
Transfers between		funds	9,252	(9,252)
Other recognized	gains		21,289		21,289
Net movement in	funds		(24,014)	13,588	(10,426)
Reconciliation oF	funds:
Total funds brought		forward	1,070,630	9867	1J080p497
Total funds carried		Forward	1,046,616	23,455	1,070,071