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2025-03-31-accounts

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 2025

THE A.C.Y.P CENTRE LIMITED

Annual Report and Financial Statements for the year ended 31 March 2025

Contents Page
Trustees' Annual Report 2 to 4
Independent Examiner's Report 5
Statement of financial activities 6
Balance sheet 7
Statement of Cash Flows 8
Notes to the accounts 9 to 16

Prepared by the Greater Merseyside Community Accountancy Service

1

THE A.C.Y.P CENTRE LIMITED

Trustees' report continued

Review of progress and achievements

This year took us through the fourth year of an adopted 5 Year Business Plan for 2021-26. Following recovery years after the Covid epidemic we have made up for lost time and remain on target to achieve our planned objectives during the period of the Business Plan.

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 group for men at the centre with a considered amount of success.

Further activities involved closer networking with suitable agencies such as St Helens Wellbeing Service, Torus Foundation and the Refugee Resettlement Service, which particularly allowed for our centre to continue with ethnic social group meetings. The continuity of a SEND youth club and liaison with CAMHS allowed for progress in achieving specific targets within our Business Plan.

New partnerships were formed with Vision4U CIC, Come Together Hub, Wonder Arts and others, all contributing to a wider outreach of our facilities.

Increased usage of the centre’s facilities meant an increase in income through room hire. This enabled the charity to move ever closer to establishing strong reserves, and an approach to our target of becoming selfsufficient for running costs of the centre. The increased income allowed for continuity of our programme of improvements within and around the building including an upgrade in core infrastructure with new Laptop suite and external growing areas, thus providing a more welcoming environment for all our user groups and staff alike.

Obviously gaps remain in provision for certain age and gender groups alongside our aim to attract more activities for persons with disabilities of both a physical and mental nature. This highlights our intention to reach all areas of our local population.

With so much still to achieve, we are extremely fortunate to have and be appreciative of our loyal, hardworking and versatile staff and volunteers. They have enabled us to be positive about the future and strive to achieve our goals.

As we approach the culmination of our present Business Plan, we have already begun the process of considering the challenges of the forthcoming 5 years, and progression will no doubt be in evidence during this next and final year of our present Plan.

2

THE A.C.Y.P CENTRE LIMITED

Reserves Policy

The trustees are currently reviewing the adequacy of the charity’s reserves. The trustees are confident that reserves are sufficient to enable the charity to continue meeting its stated 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 alternative funding to be sought to maintain sustainability of the company.

Risk Management

The trustees 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 affairs 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 to:

select suitable accounting policies and apply them consistently;

observe the methods and principles in the Charities SORP

make judgements and estimates that are reasonable and prudent;

state whether applicable UK accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements.

prepare the financial statements on a going concern basis unless it is inappropriate to presume that the charity will continue in business;

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to 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 other irregularities.

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. 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 30th September 2025 and signed on behalf of the directors by:

David James Bishop

David James Bishop Director / Trustee

3

Reference and Administrative Details

THE A.C.Y.P CENTRE LIMITED

Charity number 1122187

A Company limited by guarantee number 06300278

The trustees,who are the directors of the company for the purposes of company law, are pleased to present their report and financial statements together with the independent examiner's report for the year ended 31 March 2025.

year ended 31 March 2025.
Name Position Dates
David James Bishop
Michael Thomas Bishop
Peter Bold
Patricia Long
Nicola Anders
Tracy Dickinson
Ashley Schreiber Appointed 10 July 2024

Method of appointment

Members of the board of trustees, who are the directors for the purpose of company law and trustees for the purpose of charity law who served during the year are set out above. The trustees meet monthly and receive reports from management to manage their charity's affairs.

Registered address 54 Kentmere Avenue St Helens Merseyside WA11 7PG Bankers Natwest 5 Ormskirk Street St Helens WA10 1DR Governing document

Memorandum and Articles of Association Incorporated 3 July 2007 as amended by certificate of incorporation upon change of name dated 3rd June 2008. Registered as a 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 distinction or predjudice, and promote the health and development of children and young people through activities which offers safe, supervised, constructive social opportunities.

Independent Examiner Jane Williams Greater Merseyside Community Accountancy Service Beacon Building College Street St Helens WA10 1TF

Approval

This report, which has been prepared in accordance with the provisions in the Companies Act 2006 relating to small companies, was approved by the trustees on 30th September 2025 and signed on their behalf by:

4

Independent Examiner's 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 2025 set out on pages 6 to 12

Respective responsibilities of the Trustees and examiner

The charity's trustees (who are also the directors of the company for the purposes of company law) 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 Act 2011 (the 2011 Act) and that an independent examination is needed. Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:

q examine the accounts under section 145 of the 2011 Act;

q to follow the procedures laid down in the general directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and

q state whether particular matters have come to my attention.

Basis of Independent examiner's statement

My examination was carried out in accordance with the general Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented 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 to whether the accounts present a 'true and fair view' and the report is limited to those matters set out in the statement below.

Independent examiner's statement

In connection with my examination, no matter has come to my attention:

1) which gives me reasonable cause to believe that in any material respect the requirements:

q to keep accounting records in accordance with section 386 of the Companies Act 2006; and

q 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 Reporting by Charities

have not been met; or

2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Jane Williams

Jane Williams MAAT Greater Merseyside Community Accountancy Service Beacon Building College Street St Helens WA10 1TF

30th September 2025

5

THE A.C.Y.P CENTRE LIMITED

Statement of Financial Activities

(Including Income & Expenditure Account) for the year ended 31 March 2025

Notes
2025
Unrestricted
funds
Income from:
£
Income from donations
(4)
20,630
Income from charitable activities
(5)
-
Other incoming resources
(6)
35,055
Bank interest
700
Total incoming resources
56,385
Resources expended
Charitable activities
(7)
63,158
Net incoming / (outgoing) resources
(6,773)
Transfers between funds
283
Net movement in funds
(6,490)
Reconciliation of funds
Total funds as at 01 April 2024
29,668
Total funds as at 31 March 2025
(7a)
23,178
2025
Restricted
funds
£
-
118,534
-
-
118,534
105,910
12,624
(283)
12,341
37,651
49,992
2025
Total
funds
£
20,630
118,534
35,055
700
174,919
169,068
5,851
-
5,851
67,319
73,170
2024
Total
funds
£
4,991
121,803
28,430
495
155,719
128,838
26,881
-
26,881
40,438
67,319

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 these accounts.

6

THE A.C.Y.P CENTRE LIMITED

Charity number 1122187

A Company limited by guarantee number 06300278

Balance sheet

as at 31 March 2025

2025
Unrestricted
Fixed Assets
£
Tangible Assets
(10)
2,103
Total fixed assets
2,103
Current Assets
Debtors and prepayments
(11)
-
Cash at bank and in hand
(12)
21,775
Total current assets
21,775
Current liabilities:
amounts falling due within one year
Creditors (due within one year)
(13)
700
Total current liabilities
700
Net Assets
23,178
Funds of the charity
Restricted Funds
-
Unrestricted funds
23,178
Total Funds
(15)
23,178
2025
Restricted
£
-
-
-
49,992
49,992
-
-
49,992
49,992
-
49,992
2025
Total
£
2,103
2,103
-
71,767
71,767
700
700
73,170
49,992
23,178
73,170
2024
Total
£
4,205
4,205
-
64,140
64,140
1,025
1,025
67,319
37,651
29,668
67,319

The trustees (who are also the directors of the company for the purposes of company law) confirm that for the year ended 31 March 2025

the company was entitled to exemption from audit under section 477 of the Companies Act 2006, and

the members have not required the company to obtain an audit 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 to 16 form an integral part of these accounts.

These accounts, which have been prepared in accordance with the provisions in the Companies Act 2006 relating to small companies, were approved by the trustees on 30th September 2025 and signed on their behalf by:

Peter Bold

Peter Bold Director / Trustee

7

THE A.C.Y.P CENTRE LIMITED

STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 March 2025

Cash flows from operating activities:
Net income/(expenditure) per SOFA
Investment income
Depreciation
(Increase)/decrease in debtors
(5)
Increase/(decrease) in creditors
Cash flows from investing activities
Investment income
(6)
Net increase/(decrease in cash:
Total cash as at 01 April 2024
Total cash as at 31 March 2025
2025
Total
£
5,851
(700)
2,102
-
(326)
6,927
700
7,627
64,140
71,767
2024
Total
£
26,881
(495)
2,102
-
248
28,736
495
29,231
34,909
64,140

The notes on pages 9 to 16 form an integral part of these accounts.

8

THE A.C.Y.P CENTRE LIMITED

Notes to the accounts

for the year ended 31 March 2025

1 Basis of preparation

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 the objects of the charity.

(b) Restricted funds are those that may only be used for specific purposes. Restrictions arise when specified by the donor, or when funds are raised for specific purposes.

2.2 Income

(b) Where income has related expenditure (e.g. creche), the income and related expenditure are reported gross in the SOFA.

(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 Expenditure and liabilities

(c) Liabilities are recognised as soon as there is a legal or constructive obligation to pay out resources.

(d) Governance costs include the costs of preparation and examination of the statutory accounts, the cost of trustee meetings and the cost of any legal advice to trustees on governance or constitutional matters.

9

THE A.C.Y.P CENTRE LIMITED

Notes to the accounts

for the year ended 31 March 2025

2.4 Tangible 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% straight line basis to nil Fixtures and fittings: 15% straight line basis to nil Equipment: 33% straight line basis to nil

2.5 Debtors

(a) Debtors are recognised at the settlement amount due.

(b) Prepayments are valued at the amount prepaid.

2.6 Cash

(a) Cash comprises bank deposits repayable on demand and any short-term highly liquid investments with a maturity date of three months 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 result in the transfer of funds to a third party and the amount due to settle the 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 at their settlement amount.

2.8 Taxation

The charity is not liable to income tax or capital gains tax on its charitable activities.

3 Transactions with trustees and related parties

During the accounting period no trustees received any expenses or renumeration (2023: none)

Owing to the nature of the charity's activities and the composition of the board of trustees (being drawn from local statutory and voluntary organisation), it is inevitable that transactions will take place with organisations in which a trustee may have an interest. All transactions in which a trustee may have an interest are conducted at arm's length and in accordance with the charity's financial regulations and expenditure procedures. No transactions 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 2025

4
Income from donations
Donations
5
Income from charitable activities
BBC Children in Need
BiG Lottery Reaching Communities
St Helens MBC: Ward grant scheme
Cheshire & Merseyside Cancer Alliance
Warburtons
TNL Community Fund
Merseyside Police & Crime Commissioner
NGF Europe 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
6
Other Incoming resources from
charitable activities
Room Hires
Fundraising
Unrestricted
funds
£
20,630
20,630
2025
Unrestricted
funds
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
Unrestricted
funds
£
30,134
4,921
35,055
Restricted
funds
£
-
-
2025
Restricted
funds
£
10,000
90,117
1,465
1,984
400
-
-
-
-
-
-
-
-
-
14,568
-
118,534
Restricted
funds
£
-
-
-
Total
funds
£
20,630
20,630
2025
Total
funds
£
10,000
90,117
1,465
1,984
400
-
-
-
-
-
-
-
-
-
14,568
-
118,534
Total
funds
£
30,134
4,921
35,055
Total
funds
£
4,991
4,991
2024
Total
funds
£
10,000
29,828
-
-
-
44,584
2,100
200
400
10,000
500
812
5,000
500
14,569
3,310
121,803
Total
funds
£
27,471
959
28,430

11

THE A.C.Y.P CENTRE LIMITED

Notes to the accounts

for the year ended 31 March 2025

7 Expenditure of charitable activities

2025
Unrestricted
funds
Direct Costs
£
Salaries and NICs
(3)
20,914
Payroll costs
771
Events and activities
3,147
Building & Premises Costs
13,137
Rent
459
Travel and transport
44
Insurance
339
Equipment
2,356
Volunteer costs
2,341
Depreciation
2,102
Bank Charges
231
Utilities
10,887
Cleaning
1,127
Telephone, IT and postage
1,493
Stationery and printing
360
Refreshments
2,756
Subscriptions and memberships
470
Publicity & marketing
-
Governance Costs
(8)
225
Total resources expended
63,159
2025
Unrestricted
funds
Direct Costs
£
Salaries and NICs
(3)
20,914
Payroll costs
771
Events and activities
3,147
Building & Premises Costs
13,137
Rent
459
Travel and transport
44
Insurance
339
Equipment
2,356
Volunteer costs
2,341
Depreciation
2,102
Bank Charges
231
Utilities
10,887
Cleaning
1,127
Telephone, IT and postage
1,493
Stationery and printing
360
Refreshments
2,756
Subscriptions and memberships
470
Publicity & marketing
-
Governance Costs
(8)
225
Total resources expended
63,159
2025
Restricted
funds
2025
Total
funds
2024
Total
funds
£
20,914
771
3,147
13,137
459
44
339
2,356
2,341
2,102
231
10,887
1,127
1,493
360
2,756
470
-
225
63,159
£
96,951
-
2,382
979
-
-
-
4,075
960
-
-
244
35
-
159
125
-
-
-
105,910
£
117,865
771
5,529
14,116
459
44
339
6,431
3,301
2,102
231
11,131
1,162
1,493
519
2,881
470
-
225
169,069
£
89,042
681
3,150
10,301
459
12
417
2,935
3,592
2,102
230
9,654
740
1,448
722
2,665
472
66
150
128,838

12

THE A.C.Y.P CENTRE LIMITED

Notes to the accounts

for the year ended 31 March 2025

7a Restricted funds summary
BiG Lottery RC
TNL Community Fund
BBC CIN
The Skelton Charity
The Rainford Trust
The Torus Foundation
The Liverpool One Foundation
St Helens MBC: Ward grant
VOLA Consortium
Cheshire & M'side Cancer All
Warburtons
NL Awards For All
Balance b/f
£
3,204
27,560
613
354
27
341
892
-
3,310
-
-
1,350
37,651
Incoming
£
90,117
-
10,000
-
-
-
14,568
1,465
-
1,984
400
-
118,534
Outgoing
£
77,185
-
10,330
354
27
337
12,725
1,465
3,310
177
-
-
105,910
Transfers
£
-
-
(283)
-
-
-
-
-
-
-
-
-
(283)
Balance c/f
£
16,136
27,560
-
-
-
4
2,735
-
-
1,807
400
1,350
49,992

Purpose of restricted funds

BiG Lottery Reaching Communities provided a 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 2025 the balance of that fund was £nil.

BBC Children in Need have provided 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
Independent Examiners' fee
Annual Return Fee
Administration
9
Staff costs and numbers
Gross salaries
Social security costs
Pension
2025
£
225
-
-
225
2025
£
111,784
5,282
799
117,865
2024
£
-
-
150
150
2024
£
86,138
-
59
86,196

No employee earned £60,000 per annum or more in the current accounting period The average number of employees during the year was 3.3 FTE (2024:3)

13

THE A.C.Y.P CENTRE LIMITED

Notes to the accounts

for the year ended 31 March 2025

10
11
12
**13 **
Tangible assets
Cost
At 1 April 2024
Additions
At 31 March 2025
Depreciation
At 1 April 2024
Charge for year
At 31 March 2025
Net book value
At 31 March 2025
At 31 March 2024
Debtors and prepayments
Debtors
Prepayments
Cash at bank and in hand
Current Account
Business Account
Cash in hand
Creditors and accruals
Creditors
Accruals
Fixtures
Building
Computers &
& Fittings Improvements
Equipment
£
£
20,750
21,021
4,050
-
-
-
20,750
21,021
4,050
20,750
16,816
4,050
-
2,102
-
20,750
18,918
4,050
-
2,103
-
-
4,205
-
2025
£
-
-
-
2025
£
10,183
61,435
149
71,767
2025
£
-
700
700
2021
Total
£
45,821
-
45,821
41,616
2,102
43,718
2,103
4,205
2024
£
-
-
-
2024
£
23,291
40,735
115
64,140
2024
£
-
1,025
1,025

14

THE A.C.Y.P CENTRE LIMITED

Notes to the accounts

for the year ended 31 March 2025

14 Analaysis of Charitable Activities

Analaysis of Charitable Activities
Notes
Centre
Costs
Salaries and NICs
(4a)
20,913
Payroll costs
771
Events and activities
4,574
Building & Premises Costs
13,137
Rent
459
Travel and transport
44
Insurance
339
Equipment
2,654
Volunteer costs
2,043
Depreciation
2,102
Bank Charges
231
Utilities
10,887
Cleaning
1,127
Telephone, IT and postage
1,493
Stationery and printing
360
Refreshments
2,756
Subscriptions and memberships
470
Publicity & Marketing
-
Governance Costs
225
64,585
BiG Lottery
RC
£
75,461
-
-
979
-
-
-
428
-
-
-
244
-
-
73
-
-
-
-
77,185
BBC
CIN
£
9,871
-
429
-
-
-
-
-
-
-
-
-
-
-
16
14
-
-
-
10,330
Skelton
Charity
£
-
-
290
-
-
-
-
21
-
-
-
-
-
-
37
5
-
-
-
353
Rainford
Trust
£
-
-
4
-
-
-
-
-
-
-
-
-
23
-
-
-
-
-
-
27
Torus
Fdtn
£
-
-
-
-
-
-
-
-
298
-
-
-
-
-
-
38
-
-
-
336
L'pool 1
fdtn
£
11,619
-
123
-
-
-
-
5
960
-
-
-
-
-
17
-
-
-
-
12,724
VOLA
£
-
-
-
-
-
-
-
3,312
-
-
-
-
-
-
-
-
-
-
-
3,312
Cheshire
& M'side
Cancer
Alliance
£
-
-
109
-
-
-
-
-
-
-
-
-
-
-
-
68
-
-
-
177
St Helens
MBC
Ward
Scheme
£
-
-
-
-
-
-
-
11
-
-
-
-
12
-
16
-
-
-
-
39
Total
2025
£
117,864
771
5,529
14,116
459
44
339
6,431
3,301
2,102
231
11,131
1,162
1,493
519
2,881
470
-
225
169,068

15

THE A.C.Y.P CENTRE LIMITED

Statement of Financial Activities

(Including Income & Expenditure Account) for the year ended 31 March 2025

15 Comparative income and expenditure by fund type

Income from:
Income from donations
Income from charitable activities
Other incoming resources
Bank interest
Total incoming resources
Expenditure on:
Charitable activities
Net incoming / (outgoing) resources
Transfers between funds
Net movement in funds
Reconciliation of funds
Total funds as at 01 April 2024
Total funds as at 31 March 2025
2025
£
20,630
-
35,055
700
56,385
63,159
(6,774)
283
(6,491)
29,668
23,177
Unrestricted
2024
£
4,991
-
28,430
495
33,916
37,562
(3,646)
-
(3,646)
33,314
29,668
Funds
2025
2024
£
£
-
-
118,534
121,803
-
-
-
-
118,534
121,803
105,910
88,430
12,624
33,373
283
-
-
12,341
33,373
37,651
4,278
49,992
37,651
Restricted Funds
2025
2024
£
£
-
-
118,534
121,803
-
-
-
-
118,534
121,803
105,910
88,430
12,624
33,373
283
-
-
12,341
33,373
37,651
4,278
49,992
37,651
Restricted Funds
121,803
88,430
33,373
-
33,373
4,278
37,651

16