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 StateM￿t 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 1Xrtre￿h. 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 educatILK￿l ac*Nities 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 ￿ r*ogramme of athTtle8 which ervJage 80 many ofour yOLth. and to ow de(ficat￿l 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 a￿1 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 m￿MISe the use of wr buikling thrOLY*￿t 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 C￿Nn￿nity to keep people fft and connected Indudlng Mother and Baby gr￿jp. 1hr￿h to Pensione￿ dth. Her PL￿1 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 v￿nde￿I that we were able lo recrult mo1￿. a Brunswick '(Jd Gwl. Idbeit she is still very yw!) is studying finance at Hugh 8aird C￿l￿e. to provide matemity cover on the account.ng side. Our Safeguarding proL*dures continue iD oF￿￿e a8 shwld and need to. IAÈ to be vigilant and uphold be8t practice in this reg*d. We are fO￿nate 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 Octotr*r 2024. H8 rnan￿8d 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 t￿c￿ne. 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 " {effec*ive 1 JarK4ary 20191. The eharity 1$ a Public Ber￿lt Entty as defined by FRS 102. TW charity has taken athant*38 of the provisic￿ in the SORP for charities Tr)t to prepare a Stat￿8n1 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￿)p1￿1 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 exiSte￿e 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 dI￿et￿an ofts M￿agen￿￿t CorNnitlee in knrtherarth oftheir c*aritable 0￿.eCtiVeS. Restricted funds are sut¥od to swifjc C(￿lI￿￿S 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 offina￿la1 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 aMO￿t is known, receipt is exF*Cted. 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 trar￿CtIOn costs a￿1 ern 8thequendy carrigj at amort18ed cost using the effective interest methcmj uthss the arrangement constitutes a finaJKing tranwt*)n, ￿re the transaction 18 meaSu￿d at the F￿nI 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. I￿re Ihe debt instrument is Th￿aSured 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 Instrum￿16 are subsequenlly ¢affled ai amortised cosL using the effective interest rate methoa. Trade c¥editOf8 are obligatic￿$ to Féy for pods or $6r¥irAs that have been acquired in the ordinary course ol operations from Sup￿lers. Amwnts payalye are claswfied as ￿rrent liabilities if payment is due wlhin one year or less. If not, they are pr8s8ntsd as rJon-curt8nl liaknlities. Trade creditors are recognised initially at transacti￿ price artsj sub84uently measured at amortised ¢05t usiThJ the thtive interest melhod. 08rncognition of financial Ikbllftles Flnancial liabilifjes a￿ derecronised when Ihe thrity's corrtractual ok￿lyat￿nS expire or are discharged or ca￿lled. 1.10 Employee bongfits The cost of any unused hdiday W￿1118M￿￿ is re￿gr￿sed in Ihe ￿0d in which the empbyee's seNlces are received. Temiination ￿neffits ￿ recognised IMM￿le1Y as an ex[￿ thaiity 18 demerthbty committed to temiinate the employment of an employee or to provide temiinatton beneffts. 1.11 Retlrement benèflts Payments to defined contrlbukn reyrement tenefft we charged as an expense as they fal due. 1.12 Taxa￿On The charity tenefrts from various exempti￿$ 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 0￿rateS a defined o)ntriEyJtion8 K￿￿10n 8d￿Me. 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 T￿￿t 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 n￿0 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¥ m￿h1￿ fit￿ng¥ & •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 STATEmE￿rs (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 ￿P1￿1. 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-