THE A.C.Y.P CENTRE LIMITED Charity number 1122187 A Company limited by guarantee number 06300278 Annual Report and Financial Statements for the year ended 31 March 2024 Illlllllll •ADDDAJ6A* 0911012024 COMPANIES HOUSE A4
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gmcas Greater Merseyslde Communlty Accountancy Servlce
THE A.C.Y.P CENTRE LIMITED Annual Report and Financial Statements for the year ended 31 March 2024 Contents Page Trustees, Annual Report 2to4 Independent Examiner's Report Statement of financial activities Balance sheet Statement of Cash Flows Notes to the accounts 9t016 Prepared by the Greater Merseyside Community Accountancy Service
THE A.C.Y.P CENTRE LIMITED Trustees. report continued Review of progress and achievements This year took us through the third year of an adopted 5 Year Business Plan for 2021-26. Having incorporated the targets of a previous plan during Ihe pasl two years, we were able to progress strongly in this Ihird year. In fact, having made up for lost time we are again on target to achieve our planned achievements. Our existing user group activities which were increased last year, were further enhanced by new activities for a wider range of ages. The concern for the wellbeing of our community saw the introduction of a variety of opportunities for involvement at the centre with 8 considered amount of success. These activities involved closer networking with suitable agencies. Yet more networking allowed for our centre to continue with ethnic social group meetings, and the introduction of a SEND youlh club maintained progress in achieving targets within our Business Plan. Increased usage of the centre's facilities meant an increase in income through room hire. This enabled the charily to move ever closer to establishing strong reserves, and an approach to our target of becoming self-sufficient for running cosls of the centre. The increased income also allowed for continuity of our programme of improvements within and around the building, thus providing a more welcoming environment for all our user groups and staff alike. Gaps remain in provision for certain age and gender groups alongside our aim to attract more activities for persons wlth disabilities of both a physical and mental naturé. This highlights our intention to reach all areas of our local populalion. With so much still to achieve. we are extremely fortunate to have and be appreciative of our loyal. hard-working and versatile staff and volunteers. They have enabled us to be positive about the future 8nd strive to achieve our goals. Our 5 Year Business Plan will continue in earnest.
THE A.C.Y.P CENTRE LIMITED Reserves Policy The trustees are currently reviewing the adequacy of the charitls reserves. The trustees are confident that reserves are sufficient lo enable the charity to continue meeting its staled aims and objectives. The aim of the charity is to hold a minimum of six months running costs while moving towards holding a reserve of 12 months costs. The trustees consider that a reserve of this size would allow for any eventuality occurring, which could cause funding sources to become exhausted. A six month period would allow for alternalive funding to be sought to maintain sustainability of the company. Risk Management The truslees have assessed the major risks to which the charity is or may be exposed, and in particular those related to the operations and financing of the charity. It is satisfied that by reviewing its policies, procedures and systems regularly it is mitigating its exposure to major risks. Statement of Directors. responsibilities Company law requires the directors to prepare financial accounts for each year which give a true and fair view of the state of affalrs of the charitable company and of the incoming resources and application of resources, including the income and expenditure of the charity for that period. In preparing those financial statements, the trustees are required lo.. select suilable accounting policies and apply them consistently: observe the methods and principles in the Charities SORP make judgements and estimates that are reason8ble and prudent., state whether applicable UK accounting standards have been followed, subject to any malerial departures disclosed and explained in the financial statements. prepare the financial statemenls on a going concern basis unless it is inappropriate to presume that the charity will continue in business- The Iruslees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any lime the financial position of the charily and lo enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and olher irregularilies. The Iruslees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable companls websile. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. Approved by the Board on 17th September 2024 and signed on behalf of the direclors by.. David James Bishop Director l Truslee
Reference and Administrative Details THE A.C.Y.P CENTRE LIMITED Charity number 1122187 A Company limited by guarantee number 06300278 The Irustees,who are the directors of the cornpany for the purposes of company law, are pleased lo present their report and financial statements together with the independent examiner's report for the year ended 31 March 2024. Name David James Bishop Michael Thomas 8ishop Peter Bold Patricia Long Nicola Anders Tracy Dickinson Ashley Schreiber Position Dates appointed 15th July 2024 Method of appointment Members of the board of trustees, who are Ihe directors for the purpose of company law and Iruslees for the purpose of charity law who seNed during the year are sel out above. The trustees meet monthly and receive reports from management to manage their charills affairs. Reglstered address 54 Kenlmere Avenue St Helens Merseyside WA11 7PG Bankers Natsvest 5 Ormskirk Street Sl Helens WA10 1DR Governlng document Memorandum and Articles of Association Incorporaled 3 July 2007 as amended by certificate of incorporation upon change of name dated 3rd June 2008. Regislered as 8 Charity on 7th January 2008 number 1122187 Objects of the organisation To promote the benefit of the local community in the Moss Bank and surrounding areas of St Helens borough, without distin¢lion or prediudice, and promote the health and development of children and young people Ihrough activities which offers safe, supeNised, constructive social opportunilies. Independent Examiner Jane Williams Greater Merseyslde Community Accountancy Ser4ice Beacon Building College Street Sl Helens WA10 1TF Approval This report, which has been prepared in accordance with the provisions in the Companies Act 2006 relating lo small companies, was approved by the trustees on 17th September 2024 and signed on their behalf by:
Independent Examinerfs report to the trustees of The A.C.Y.P Centre Limited I report on the accounts of the charity for the year ended 31st March 2024 set out on pages 6 to 12 Respective responsibilities of the Trustees and examiner The charitls trustees (who are also the directors of the company for the purposes of company lawl are responsible 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 AGt 2011 (the 2011 Act) and Ihat an independent examination is needed. Having satisfied myself thal the charity is not subject to audit under company law and is eligible for independent examination, il is my responsibility to: Cl examine the accounts under seclion 145 of the 2011 Act., Q to follow the procedures laid down in the general directions given by the Charity Commission under section 145151{b) of the 2011 Act. and El state whether particular matters have Come to my attention. Basls of Independent examIne$ statement My examination was carried out in accordance with the gener81 Directions given by the Charity Commissioners. An examination includes a review of the accounting recorcls kept by the charity and a comparison of the accounts presenled with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as lo whether the accounts present a 'true and fair view, and the report is limited to those malters sel out in Ihe statement below. Independent examlnerfs statement In connection with my examination, no matter has come to my attention,. 1) which gives me reasonable cause to believe thal in any material respect the requirements: Q to keep accounting records in accordance with section 386 of the Companies Act 2006., and El to prepare accounts which accord with the accounting records and to comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice.. Accounting and Reporling by Charities have not been met. or 2) to which. in my opinion, attention should be drawn in orcler to enable a proper understanding of the accounts to be reac ed. Jane Williams MAAT Greater Merse Beacon 8uildin College Street St Helens WA10 1TF e Community Accountancy Service 17th September 2024
THE A.C.Y.P CENTRE LIMITED Statement of Financial Activities (Including Income & Expenditure Account) for the year ended 31 March 2024 Notes 2024 Unrestricted funds 2024 Restricled funds 2024 Total funds 2023 Total funds Income from: Income from donations Income from charitable activities Other incoming resources Bank InteSt Total Incomlng resources 141 151 161 4.991 4,991 121,803 28,430 495 155.719 1,504 84,155 31,205 133 116,997 121,803 28.430 495 33,916 121,803 Resources expended Charilable, activities 17) 40,408 88,430 128,838 139,586 Net Incoming l (outgoing) résources (6,492) 33,373 26,881 {22,589} Transfers between funds Net movement In funds (6,492) 33,373 26,881 (22,589) Reconciliation of funds Total funds as at 01 Aprll 2023 Total funds as at 31 March 2024 36,159 29,668 4,278 37,651 40,437 67,319 63,026 40,437 {7a) The above statement includes all gains and loses recognised during the year. All activities are regarded as continuing. The Notes on pages 9 to 16 form an integral part of Ihese accounts.
THE A.C.Y.P CENTRE LIMITED Charity number 1122187 A Company limited by guarantee number 06300278 Balance sheet as at 31 March 2024 2024 Unrestricled 2024 Restricted 2024 Total 2023 Tolal Fixed Assets Tangible Assets Total fixed assets {101 4,205 4,205 4,205 4,205 6,307 6,307 Current Assets Debtors and prepayments Cash at bank and in hand Total current assets 1,542 34,907 36,449 26,489 26,489 37,651 37,651 64,140 64,140 Current liabilitles: amounts falllng due wlthin one year Creditors {due within one year) Total current liabilities {131 1,025 1,025 1,025 1,025 778 778 Net Assets 29,668 37,651 67,319 41,978 Funds of the charity Restricted Funds Unrestricted funds Total Funds 37,651 37,651 29,668 67,319 4,278 36,159 40,437 29,668 29,668 1151 37,651 The trustees {who are also th8 directors of th8 company for th8 purposes of company law) confimi that for the year ended 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006, and the members have not required the company lo obtain an audil of Its accounts for the year in question in accordance with section 476 of the Act the trustees acknowledge their responsiblities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts The notes on pages 9 10 16 form an integral part of Ihese accounts. These 8ccounts, which have been prepared in accordance with the provisions in the Companies Act 2006 relating lo small companies, were approved by the truslees on 17th September 2024 and signed on their behalf by.. Peter Bold Director l Trustee
THE A.C.Y.P CENTRE LIMITED STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 March 2024 2024 Total 2023 Total Cash flows from operating activities: Net incomel(expenditure) per SOFA Investment income Depreciation (Increaselldecrease in debtors Incre8sèI(decrease) in creditors 26,881 (495) 2.102 {22.589) {214) 2,102 1,542 (4,504) {23,663) (51 247 28,735 Cash flows from investlng activltles Investment income 161 495 214 Net Increasel<decrease in cash: Total cash as at 01 April 2023 Total cash as at 31 March 2024 29,230 34,909 64,140 (23,449) 58,358 34,909 The notes on pages 9 10 16 form an inlegr81 part of these 8c¢ounls,
THE A.C.Y.P CENTRE LIMITED Notes to the accounts for the year ended 31 March 2024 1 Basis of preparatlon These accounts (financial statements) have been prepared under the historical cost convention, 1.1 wth items recognised al cost or transaction value, unless otherwise stated in the relevanl note{s). in accordance with.. (a) The Charities Act 2011 (b} The Companies Act 2006 (c) The Financial Reporting Standard applicable in the UK and the Republic of Ireland: FRS 102 (d) Accounting & Reporting by Charities: Statement of Recommended Practice (Charities SORP FRS 102) (effective January 2019) 1.2 The charity meets the definition of a public benefit entity as defined by FRS 102 The trustees consider that there are not material uncertainties about the chariws ability to continue as a going concern. 2 Accounting Policies 2.1 Fund accounting (a) Unrestricted funds are those that can be expended at the discretion of the trustees in the furtherance of Ihe objects of the charity. (b) Restricted funds are those that may only be used for specific purposes. Reslrictions arise when specified by the donor, or when funds are raised for specific purposes. Icl The purposes of the funds are shown in Note 7a. 2.2 Income (a) Income is recognised and included in the Statement of Financial Activities (SOFA) when the charity becomes entitled lo the income., receipt is probab18,' and the monetary value can be measured with sufficient reliability. (b) Where income has related expenditure (e.g. creche), the income and related expenditure are reported gross in the SOFA. (c) 88nk interest is recognised when credited to the accounl. (d) Gift Aid, where appropriate, is recognised in the same accounting period as the donation to which it relates. (e) Income, which is subject to conditions that the charity has yet to fulfil, or which is specifically for use in a future accounting period, is treated as deferred income. 2.3 Expendlture and liabllltles (a) Expenditure is recognised on the accruals basis. {b) The charity is not registered for VAT, thus all costs are shown inclusive of VAT charged. {c) Liabilities are recognised as soon as there is a legal or constructive obligation to pay out resources. {d) Governance cosls include the costs of preparation and examination of the slalulory accounts. the cost of trustee meetings and the cost of any legal advice lo trustees on govemance or constitutional matters.
THE A.C.Y.P CENTRE LIMITED Notes to the accounts for the year ended 31 March 2024 2.4 Tanglble Fixed Assets (a) Tangible fixed assets are capitalised if they can be used for more than one year and cost at least £250. They are valued at cost or. if gifted. at their value on receipt. Rates of depreciation Building Improvements.. 10°A straight line basis to nil Fixtures and fittings.. 150/0 Straight line basis to nil Equipment: 33°/o Straight line basis to nil 2.5 Debtors (a) Debtors are recognised at the settlement amount due. (bl PrepayTnents are valued at the amount prep£id. 2.6 Cash lal Cash comprises bank deposits repayable on demand and any short-term highly liquid investments wilh a maturily date of three monlhs or less from the date of acquisition or opening of the deposit or similar account. 2.7 Creditors (a) Creditors are recognised where the charity has a present obligation resulting from a past event that will probably resu in the transfer of funds to a Ihird party and the amount due to settle Ihe obligation can be measured or estimated reliably. Creditors are normally recognised at their settlement amount, usually the invoice amount. (b) Accrued charges are normally valued al their settlement amount. 2.8 Taxation The charity is not liable to income tax or capital gains tax on its charitable activities. 3 Transactlons wllh trustees and related partle8 During the accounting period no trustees received any expenses or renumeration {2023: none) Owing to the n8ture of the charitvs activities and the composition of the board of trustees (being drawn from local statutory and voluntary organisation), it is inevitable that transactions will lake place with organisations in which a trustee may have an inlerest. All transactions in which a truslee may have an interest are conducted at arm's length and in accordance with the CharItS financial regulations and expenditure procedures. No transaclions were indentified which should be disclosed under FRS 102. 10
THE A.C.Y.P CENTRE LIMITED Notes to accounts for the year ended 31 March 2024 4 Income from donatlons Unrestricted funds Restricted funds Total funds Total funds Donations 4,991 4,991 4.991 4,991 1,504 1,504 5 Income from charitable activities 2024 Unrestricted funds 2024 Restricted funds 2024 Total funds 2023 Total funds BBC Children in Need BIG Lottery Reaching Communities TNL Community Fund John Moores Foundation Merseyside Police & Crime Commissioner The Albert Hunt Trust NGF ELtrop8 Ltd ASDA Bringing Communities Together The Foyle Foundation Tesco Community Grants The Skelton Charity The Rainford Trust Torus Foundation The Liverpool One Foundation VOLA Consortium 10,000 29,828 44,584 10.000 29,828 44,584 10,000 59.016 11,139 2,000 2.000 2,100 2,100 200 400 10,000 500 812 5,000 500 14,569 200 400 10,000 500 812 5,000 500 14.569 ji 3,310 121,803 3,310 121,803 84,155 6 Other Incoming resources from charitable activities Unrestricted funds Restricted funds Total funds Total funds Room Hires Fundraising 27,471 959 28,430 27,471 959 28,430 31,205 31,205
THE A.C.Y.P CENTRE LIMITED Notes to the accounts for the year ended 31 March 2024 7 Ex enditure of charitable activities 2024 Unrestricted funds 2024 Restricted funds 2024 Total funds 2023 Total funds Direct Costs Salaries and NICS Payroll costs Events and activities Building & Premises Costs Rent Travel and transport Insurance Equipment Consullancy Volunteer costs Training Depreciation Bank Charges Ulilities Cleaning Telephone, IT and postage Stationery and printing Refreshments Subscriptions and memberships Publicity & marketing Governance Costs Total resources expended {3) 9,446 681 592 8,748 459 79,596 89,042 681 3,150 10,301 459 89,429 434 11,647 12,447 646 753 1,542 3.573 3.122 2,029 200 2,102 265 6.638 537 1,331 499 1.301 777 76 238 139.586 2,558 1,553 12 417 2,583 417 2,935 352 1,099 2,493 3,592 2,102 216 9,159 705 1,096 535 1,900 454 66 150 40,408 2,102 230 9,654 740 1,448 722 2,665 472 66 150 128,838 14 495 35 352 187 765 18 181 88,430 12
THE A.C.Y.P CENTRE LIMITED Notes to the accounts for the year ended 31 March 2024 7a RestrScted funds summary Balance blf Incoming Outgoing Transfers Balance clf BIG Lottery RC TNL Community Fund PCC Merseyside Elizabeth Rathbone Fdtn BBC CIN NGF Europe Ltd ASDA The Foyle Foundation Tesco The Skelton Charity The Rainford Trust The Torus Foundation The Liverpool One Foundation VOLA Consortium John Moores Foundation The Albert Hunt Trust NL Awards For All 1,723 29,828 44,584 2,100 28,347 17,024 2,100 65 10,041 200 400 10,000 500 458 4,973 159 13,677 3,204 27,560 65 654 10,000 200 400 10,000 500 812 5,000 500 14,569 3,310 613 354 27 341 892 3,310 239 181 239 181 66 88,430 1,350 37,651 4,278 121,803 Purpose of restricted funds BIG Loltery Reaching Communities provided 8 5 year grant of £377,266 in December 2023. This funding is for our Building a Brighter Future in Moss Bank project. At 31 March 2024 the balanc8 of th8t fund was £44,584. John Moores & The Foyle Foundation have provided fundlng towards our Community Engagement Worker. BBC Children in Need have providecl 3 year funding for our Playscheme and after school club. VOLA Consortium have provided funding towards our Digital Connectivity for Local Community Facility. The Liverpool One Foundation have provided funding to employ 4 Youth Workers & 1 Youth Co-ordinator. 8 Governance Costs 2024 2023 Independent Examiners, fee Annual Return Fee Administration 225 13 150 150 238 9 Staff costs and numbers 2024 2023 Gross salaries Social security costs Pension 86,138 89,108 59 86.196 321 89,429 No employee e3rned £60,000 per annum or more in the current accounting period The average number of employees during the year was 3.3 FTE {2023..31 13
THE A.C.Y.P CENTRE LIMITED Notes to the accounts for the year ended 31 March 2024 10 Tangible assets Fixtures Building Computers & & Fittings Improvements Equipment 2021 Total Cost At 1 April 2023 Additions At 31 March 2024 20,750 21,021 4,050 45,821 20,750 21,021 4,050 45,821 reciation At 1 April 2023 Charge for year Al 31 March 2024 20,750 14,714 4,050 39,514 2,102 41,616 20,750 16,816 4.050 Net book value At 31 March 2024 4,205 4,205 At 31 March 2023 6,307 6,307 11 Debtors and prepayments 2024 2023 Debtors Prepayments 1,542 1,542 12 Cash at bank and in hand 2024 2023 Current Account Business Account Cash in hand 23,291 40.735 115 64,140 4,553 30.240 115 34,907 13 Credltors and accruals 2024 2023 Creditors Accruals 1,025 1,025 778 778 14
THE A.C.Y.P CENTRE LIMITED No¢•• tv th• pc¢ount• Iw th• y••r •nd•d 31 M•rch 2024 C•ntr• CoAI BBC TNL Com NL L'P I John oor•i pcc Ywlh Ton R•htwd Fthn 7rui1 Alrt NOF Euiop• Loll•ryRC Tolil 2)24 Co ur Fdtn 141Cs 26.84$ 9,830 239 9,97B 69.041 373 J,1 45 4S Tiovd ind tr•n¥ort 2,$63 200 V(Aun**r 2.3Y 3192 2.102 35 TW•PhOn•. IT •nd po•1 1.096 340 I46 l.WO 154 2Aeo 472 Subicrlpiitsn#•nd ffl•ffl4•N PublKiiya•N 13878
THE A.C.Y.P CENTRE LIMITED Statement of Financial Activities (Including Income & Expenditure Account) for the year ended 31 March 2024 15Com arative Income and ex enditure b fund t Unrestricted Funds 2024 Restricled Funds 2024 2023 2023 Income from: Income from donations Income from charitable activities Other incoming resources 8ank interest Total Incoming resources 4,991 1,504 121,803 84,155 28,430 495 33,916 31.205 133 32,842 121,803 84,155 Expenditure on: Charitable activities 40,408 33,533 88,430 106,053 Net incoming l (outgoing) resources (6,492) (691) 33.373 {21,898) Transfers between funds Net movement in funds (6,492) {691) 33,373 (21,898) Reconciliation of funds Total funds as at 01 April 2023 Total funds as at 31 March 2024 36,159 29,667 36,850 36,159 4,278 37.651 26,176 4,278 16