Charlty reg15tratlon numbor 1130227 IEnglanql and Wal&sl Company regtslTatlon number 06761002 BRUNSWICK YOUTH AND COMMUNITY CENTRE COMPANY LIMITED BY GUARANTEE ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
BRUNSWICK YOUTH AND COMMUNITY CENTRE COMPANY LIMITED BY GUARANTEE CONTENTS Pag8 Management Committee reF(Kt StateMt of Management Gonynittee responsilxlilies Independent ex8mln*s reFKxI statement offinancid athitses 9-10 Balance 8heet 11 Notes lo the financial ststements 12-24
BRUNSWICK YOUTH AND COMMUNITY CENTRE COMPANY LIMITED BY GUARANTEE MANAGEMENT COMMITTEE REPORT (CONTINUED)(INCLUDING DIRECTORS. REPORD FOR THE YEAR ENDED 31 MARCH 2025 ObJectlvo8 and actlvltlos {ConLI Our regular PTogramme of Senior Club consists of 7 sessions a 3 of vthich we allocated to 1Xrtreh. Over 70 different se(J)ndary.schcol children atteNJ regulaty. aiso ho81 Junior ub for primary ChIld on 3 evenhws a week. We are capp&l at 25 chlldren P8r session, and these are always (wer-8ub8&ited. In both Senlor and Junlor Clubs. we provlde age-apwopriate soft educatILKl acNities irtluding he811hy eating, road safety. body image, 8oe481 medla. mental he8th. gang oJlbJre. drugs. Thanks to Stephen Taybr. ouryoulh ker. fordevi8ing and pro¢ng such a rogramme of athTtle8 which ervJage 80 many ofour yOLth. and to ow de(ficatl and team ofyoulh Workets dellver them. also support our youro in other way8. have stsrted a YourYJ Amb9SS8dor8 pfc4Jramme to try aTr develop the adershIp skills of the young people a1 to better equip Ihem for the workpl&e. We also run a programme for chil¢en vtho are excluded from 5chcd. We h05t Family Night5 in the wnter months arKI Famity Fun Days in the scFK)c4 holidays. We also promde day excurslons d)Ildren of all agas in Ihe holldays as well as resldent181 weekend8 away and the annual camp hekj in LarKashiie in the summer hdiday8. We ar8 keen to mMISe the use of wr buikling thrOLYt Ihe day so th8t Is Th)t just used by Chlldren and Youth in the evening. Our Community Resiliefice IAknker, Kwen Nolan has worked hard lo deYi8e a prograrnme of activities which %S)ne much lo eTrJage the vMer CNnnity to keep people fft and connected Indudlng Mother and Baby grjp. 1hrh to Pensione dth. Her PL1 has been funded by a grant from the Natlonal Lottery. On a week the club hosts over 8th) using Ihe premises The driving force for 1 these Improvements have been Centre ManauEr. Kerth Lloyd and Develow)er)t Manager, Vdl Johnson - l Msh to reoJrd rny thanks to them fi)r tt]eir hard work in managing these prr4ects and securing the funding. Congratulations to our admin worker lIe Giiffin who gave in FebrLW to Calen. It was vndeI that we were able lo recrult mo1. a Brunswick '(Jd Gwl. Idbeit she is still very yw!) is studying finance at Hugh 8aird Cle. to provide matemity cover on the account.ng side. Our Safeguarding proLdures continue iD oFe a8 shwld and need to. IAÈ to be vigilant and uphold be8t practice in this regd. We are fOnate to be able to edl UFth thè expertise of our Safegjwding Officer Calherlne Taylor. Our annual Charity Goll Day al Royal LNwol In Septemter 2024 %Kd$ ¥ory $e¢s$fijI. ralslng ovw £10,000 and also raising our profile across the wider Merseyside business community. W thanks to Brian Roberts arKI the Golf Day Comrnittee for dl their hard in wising th event. The sad news was that our fomier Clth) Manager John died in Octotrr 2024. H8 rnan8d fhe Brurny for 21 y&8r8 up untsl his retiremenl In 2010. John kept the Club during an era vlhen LrKal Authority support was being wthdrdwn durirg which time il could very easity have ck)sed. He conlnued to live in the area after retirement and was rightly proud of what the Club has rthv tcne. I wish to thank the Commit18e for th8ir crrttnur¥J suprth and alice.
BRUNSWICK YOUTH AND COMMUNITY CENTRE COMPANY LIMITED BY GUARANTEE MANAGEMENT COMMirrEE REPORT <CONTINUED){INCLUDING DIRECTORS, REPORT) FOR THE YEAR ENDED 31 MARCH 2025 Flnanclal revl The Trustees and the Committee WOLAd like to thank the f01knmj dor8 to general fvnds for their generosty during th8 last finandal year. for nIlnuIng to believe In the Brnthk Yolrth Communty Centre and all that we are trylng to achleve. Strong p8Jtsrships wll ueate a stronger. more resilient cc4nmunity: Children in Need Community Foundaoon for Ikyseyskle Cash 4 lfjds P08tcode mghbrhcd Fund Merseyslde Pollce YoLth Civer8lDnary FuThl Llvlng 11 Sefton LFC Charity FoUatic 23 Foundation CaentS Group Ckne VIOn Housirg Sefton CVS Clark8 CharitatJ8 Trust L Bibby Fwd D Behrend Dwhy of Lancaster Benev(Aent Fund Sketton Bounty T.U.U.T Charrty Vola Consortium South Sefton Development Rneration VorprM)I Coundl ofvolunlary SeMce5 AnYmouS Gcffnrnunity FouTraalion E¢*ard Blbby AW Shone Radio Cty Youth Investment FurKI Total income for the yw was £494.609, as the Statemerrt of FirwKial Activibes, and expenditure lotalled £418,387, total fijnds rArried foThvard of £311,451 at 31 March 2025. This includes restricted fu$ of £20,000, as detailed in Note 14, and desqtrAI of £36,[. whith the InJslee5 have $81 aside from unrestricted resefves for sp8cific proFcts for ftrtwe rKTk)ds as set oui Note 15.
BRUNSWICK YOUTH AND COMMUNITY CENTRE COMPANY LIMITED BY GUARANTEE MANAGEMENT COMMITTEE REPORT (CONTINUED)(INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 MARCH 2025 Sm•ll company provlslons Thi8 reixirt has been prepared in wbth the w0vi81c$ reL9tiThJ to Small Ix)mpanle8 Within Part 15 ofthe Companies Act 26. On behalf of the board of Management CommNte8 Mr R Taylor Trustee Dated..
BRUNSWICK YOUTH AND COMMUNITY CENTRE COMPANY LIMITED BY GUARANTEE INDEPENDENT EXAMINER'S REPORT TO THE MANAGEMENT COmMEE OF BRUNSWICK YOUTH AND COMMUNITY CENTRE I report lo the Management Commlttee on my examInatiC of thg financial slatemonts of Brungmck Youth And Community Centre (the dwityl for thè w eThled 31 March 2025. Thls repDrt is made 8oldy to the ch8rty8 tnJ8tees. as a ty. in ardan Seclicffl 145 of the Charits'es Act 2011. My examlnatlon has teen undertaken so that I might stste to the charills tnJstee8 Ih088 matters I am requirpd lo state to them in an IndeFerKlerrt Examiners reFKJrt arKJ for no other purpx)se. To th8 fLdlest extent permitted by law, I do not aecept or assume responsits'lity to anyone other Ihan the charity tho Charity's trustee$ os a b¢Jdy, for my exatnination. for tt)i$ rewt. or for ts 4xnlons I have fomied. Rgsponslbllltles and basls of report As the ManagBment Committee of the charity (and also its direct the wrp)¥es of compary lawl, you are rosw)nSifr for th8 preparati of the financial statements in COrdar6 wth the requirements of the Companies Act 20C6. Having SatIsfi myself that the financial sLltennts of the charfty are rM)t reqed to be audited under Part 16 of the Companies Act 20r ar eligible for independent exwnination, I rewrt in re8peLt of my examinatlon of the charfty'8 flnatKlal ststernents cathad wt under secth)n 145 of the CharitiesAct 2011. In carrying out my examination I have followed the Thrthjns gven by the CrtY comn881c Lmder secuon 14515llbl of the CharttiesAc 2011. Independent gxamlnefs statsment Since the charity's gross income exceeded f250,000. Ihe indeprftht examiner must b6 a member of a body listed in section 145 of the Charrlies Act 2011. 1 nfirrn thai l am qualthed to uNlertake the examlnaljon bwus8 l am a m8mb8r of ICAEW, wlith is on8 of the listed trles. I have ce4mpleled my examination. I ccrfimi that no matters have com8 to my attention in c(ne¢t)n with th8 examlnation giving me cause to belleve that in any meria respect accounting records were not kept in respect of the charity as I1red ty 386 of the Companles Act 20. the finanryal stslements th) not %*ith ttrmise records,. or the finanrial statements do nrA comply wth the aGcounts"ng requirements of sedicn 3% of the Comtwnle8 Act 20 other than any requiremenl that the nalat statemwts gt¥8 a tnje and fair Mew, vthich is not a matter considered as part of an irKlependent examination,. or the financial statements have not been wepared in aclaYdan y[h the methods and principles of the Statement of Reeommended Prth for accounting and reForting by charitie8 applicable to chitieS preparing their financial statements in aLrdan with the Finla1 Reporbng Standard appllcaue in the UK and Republ1¢ rrf Ireland IFRS 1021. I have rn coremS and have me acro88 m other matters in connection wth the examination lo which attention sksukl bo drawn in this reF#Nt in lyd to enablg a proper urKler5tanding of the ffinanctal statemerrts lo be reache(l. MrTony Stanley ACA Mlcchell Charfeswoth Accountants Datod.. ...j Iil.x.S..
BRUNSWICK YOUTH AND COMMUNITY CENTRE COMPANY LIMITED BY GUARANTEE STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED) INCLUDING INCOMEAND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025 Prlor flnanclal y•ar Totsl fvnds 2024 lund$ 2024 2024 Donations and legades Charitable activitses 88,584 100.921 88,584 255.682 154,761 T¢)tsl In¢ome 189,505 154.761 344,286 Charitable aGliMties 224,006 106.665 332.671 Net Incomlng r8sourcos tore transfw5 (34.501) 46,096 11,595 Gross transfer3 tsetween funds 75,170 (75.170) Net Income forthe yearl Not movement In funds 40,669 129,074} 11,595 Fund balances al 1 April 2023 174.56D 49.074 223.634 Fund balances at 31 March 2024 215.229 20.000 235,229 The statement of financia activlues Indudes au gains aTrJ losse5 rwnised in the year. The Statsmenl of financial actith Ind atl gains losses recognisgj in the year. PJI income expenditure derive from conbnulng activities. The Statement of finanLial activibes also complies Wkth the wuir8monts for an IrMe and 8xpen(Jilure account der the Compani8sAct 2006. 10-
BRUNSWICKYOUTH AND COMMUNITY CENTRE COMPANY LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Accountjng pollclos Company Inf0mtIon Brunswid( Youth And Community Centre i8 a prfvate ccthpany Ilmil&J by waranta8 Incwated in Englan and Wales. The registsred offlce Is 104 Marsh L, Bootle, Merseyslde, L20 4JQ. 1.1 A¢¢ounllng wiventlon The financlal statements have been Ffepared in aCcOrtsn with Ihe charity5 memorUm arKI Arti¢ks of AssocatFon, Companies Acl 20C6, FRS 102 "The Final Rerx)rting Stsndard applicable in the UK and Republic of Irdand. fFRS 1021 and Charities SORP 'Accounting and Reporbng by Charittes.. Slalement of Recommended Practice applicabl8 to chariknes preporiThJ tsir accounts in aordanCe wlh th& Financial Reporting Standard applicable in the UK and RebI of Irdth (FRS 102>" {effecive 1 JarK4ary 20191. The eharity 1$ a Public Berlt Entty as defined by FRS 102. TW charity has taken athant38 of the provisic in the SORP for charities Tr)t to prepare a Stat8n1 of Cash Flows. The ffinancial Stat are wepared in slerfing. whith is the [0n81 of the th8rity. Monetary amounts in these finandal Statements are rou to the nearest £. The anCial statements have t¢en rxepar&J er Ihe histcrfical cost converikn. The wncipal accountir F)oliry08 a)p11 are set out beb)w. 1.2 Golng concern At the time ol approving the the Manwnenl CcKnmittee have a rea8(Thble expectation that the charty has adequate resources to continue in operatond exiStee for the foreseeable fvlure. Thus. th8 Management Convntttee continue to adopt the.Ing conc. basls of accounung In prepartng Ihg accounts. 1.3 Charftable funds Unrestrictod funds are available fv Lkse at ts dIetan ofts Magent CorNnitlee in knrtherarth oftheir caritable 0.eCtiVeS. Restricted funds are sut¥od to swifjc C(lIS by (tr)nors as to may b8 used. Tho purposes and uses ofthe restricted fvnds are set out in the nrAes to the accounts. 1.4 Incomo Voluntary inwne is rece& by way of dryHtions gifts 1$ ¢Jded in tre fvll statement of financial activrfies en receivable. Tha valu8 of servw wovthd by volunle8rs has not been included. Grants are reo)3nised in ftdl in the statements offinala1 xtsvitses in Ihe year in which ttw are receivalAe. Legary are reGcty3rm on rewpt or otherwise rfttrkg (Brity has been notified of8n impending distribution, the aMOt is known, receipt is exFCted. Ifthe amount k8 IrJ¥Jwn. the legacy 18 treated as a ontirfftJent asset. 12-
BRUNSWICK YOUTH AND COMMUNITY CENTRE COMPANY LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accountlng pollcks (Contlnuedl Baslc flnan¢ial assets Basic finandal assets, [Ch indude debtors arKI cash ar¥J bank balances, We Inltlally measured at transaction price includir¥J trarCtIOn costs a1 ern 8thequendy carrigj at amort18ed cost using the effective interest methcmj uthss the arrangement constitutes a finaJKing tranwt)n, re the transaction 18 meaSud at the FnI value of the ftrture recwpts discounted ai a mathet rata of tereSt. Financial 88sets dassifi8d as recwvaNe within one year are not amcrftis&J. Baslc financlal IlabHllles Basic financial liabilitie8, including [torS arKI bank lo we initialty recogni at transacti( prKe unless the arrangement consblLrtes a fin8ncry Ir8ns&lion. Ire Ihe debt instrument is ThaSured at the present value of the future payments discyjunied al a market rate of inteffjst. Finanaal li)ilities das5ified as payable within one year we not amorti8ed. Debt Instrum16 are subsequenlly ¢affled ai amortised cosL using the effective interest rate methoa. Trade c¥editOf8 are obligatic$ to Féy for pods or $6r¥irAs that have been acquired in the ordinary course ol operations from Suplers. Amwnts payalye are claswfied as rrent liabilities if payment is due wlhin one year or less. If not, they are pr8s8ntsd as rJon-curt8nl liaknlities. Trade creditors are recognised initially at transacti price artsj sub84uently measured at amortised ¢05t usiThJ the thtive interest melhod. 08rncognition of financial Ikbllftles Flnancial liabilifjes a derecronised when Ihe thrity's corrtractual oklyatnS expire or are discharged or called. 1.10 Employee bongfits The cost of any unused hdiday W1118M is regrsed in Ihe 0d in which the empbyee's seNlces are received. Temiination neffits recognised IMMle1Y as an ex[ thaiity 18 demerthbty committed to temiinate the employment of an employee or to provide temiinatton beneffts. 1.11 Retlrement benèflts Payments to defined contrlbukn reyrement tenefft we charged as an expense as they fal due. 1.12 TaxaOn The charity tenefrts from various exempti$ from taxatiM afforded by tax legislation arKI is rnt Ilable lo corpornlon tsx income and nS falling wrlhtn th858 exempti(Th. The charity is not ablo to r8cover Valu8Added Tax. Expenditure is recorded in the lUnts inclusive of VAT. 1.13 Penslons The charity 0rateS a defined o)ntriEyJtion8 K10n 8dMe. ContritrAJiiMs are Cha in the accounts in the year in vthch they aTe Pa. 14-
BRUNSWICK YOUTH AND COMMUNITY CENTRE COMPANY LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 harftablo actlvltles Youth & Henry Smlth Communlty Tt Fund Contre and Natlonal Lottery Communlty Fund 2026 Total Y¢xrth & Henry Smith Cc#nmunity Trust Fund Centre Nation81 Lottery Ccmmunlty Fund 2024 Total 2025 2025 2024 2024 Inwme ¥thIn charitsble aGtivitios Perfomianca related grants Other income 26,107 26,107 41,738 41.738 25.000 166.397 179.570 204,570 186,397 25,000 7,600 181,344 2CQ,3 7.6DO 217,504 179,570 397,074 74.338 181,344 255,682 Analysis by fund Unrestricted fund8 Restrirted fvnds 217,504 217.504 179.570 74.338 26.583 154.761 100.921 154.761 179,570 217,504 179,570 397,074 74,338 181,344 255.682 Perfomanco rnlat•d grants Sefton MBC Henry Smth Trust FurKI National Lottwy 25.000 25.000 81.633 97.937 25.000 25,000 87.749 93,595 81.633 97,937 87.749 93,595 25.000 179,570 204,570 25,000 181.344 2C6.344 Other Income Unrestrlcled funds Total 2026 2024 Nel gain on disposal of tangitAe ffiX assets 8250 16-
BRUNSWICK YOUTH AND COMMUNITY CENTRE COMPANY LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Charftablo aGllvltlg5 Icontlnued) For the yoar ended 31 March 2024 Youlh & Henry Smlth Communlty Trust Fund Centre and Natlonal Lottery Communlty Fund T¢)tal 2024 staff costs Deprgcialion and impairment Repairs and Maintenance Prints'ng and Ststionery TelepFh)ne, computer & sofhvare Motor and travel Llgm and heat ter charges Insurance Cleaning and laundry SuThJry expenses Project expenses Volunteer exwses e6,209 21,392 24,078 3,457 11,636 5,205 19.297 2.675 5,412 6,536 2.168 26,012 5,936 108,665 194,874 21,392 24,078 3,457 11,638 5,205 19,297 2,675 5,412 6,536 2,168 26,012 5,93e 220,013 108,665 328.678 Share of suptxxt costs (see ntxe 7) Share of govemance costs (see n0 n 285 3.728 3.728 224,C 108.665 332,671 Anatysls by fund Unr8strict8d funds Restricted funds 224,1X 224.006 108.665 108.665 224,CWJ8 108,665 332,671 -18-
BRUNSWICK YOUTH AND COMMUNITY CENTRE COMPANY LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 10 Tanglblè fixed a850ts Lea5eW and FkntsrnMDtorvehlGIFS Imwov•m•nl¥ mh1 fitng¥ & •qulpment Totsl At 1 April 2024 Adthlions Disposals 95.137 13.585 3,414 40.223 31,689 49,334 198,279 35,103 {12,140) (12,140) 131 Marth 2025 95,137 16.999 71,912 37,194 221,242 Depreclatlon and Impalrment At 1 April 2024 Depreciation charge)J in the year Ellminated in respect of disposaL8 57.631 4,688 2,717 40.223 12,358 21,439 9,299 (12,140> 122.010 29,347 (12,140 At 31 March 2025 62.319 5,719 52.581 18,598 139,217 Canylng amount At 31 March 2025 32.818 11.280 19.331 18,596 82,025 Al 31 Marth 2024 37,5( 10.868 27.895 76,269 11 Debtors 2025 2024 Amounts falllng due wlthln one year. other debtors 699 3,309 12,400 4,CpJ8 12,400 12 Credltors: amounts falllng du8 thln one year 2025 2024 other taxation arKI soaal seojrity Deferred income Trade creditor8 oth8r creditors 4,677 32,7T8 1.520 3,57T 86,072 13 609 22.205 23.670 62.645 112,463
BRUNSWICK YOUTH AND COMMUNITY CENTRE COMPANY LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEmErs (CONTINUEDI FOR THE YEAR ENDED 31 MARCH 2025 17 Operatlng leaso commltm8nts Lessee At the r@portlng date the charity had operattTrJ tea8e commitments of£2,554 due thIn on8 y88r {2024'. £NILI and £1,064 due after one year {2024'. £NILI. 18 Related party transactlons There are no related party transaction5 vthich required duriTrJ the year {2024- none). 19 Company Umlted by Guarantee The charitaue ccffipany is limited by guarantee and has share P11. ID the event of the charttable company bel *YJund up, the liability of the members in respect of the guarantee is Iwnit8d lo £1. -24-