Company Registration Number- 06956531 The Charity Registration Number is 1131577 Bronte Youth & Community Centre Company Limited by Guarantee Audited report and accounts 31 March 2025 Tke Bontre Youlk Ccnlrc
Bronte Youth & Community Centro Report and accoun1$ for tho year ènded 31 MarGh 2025 Conlgnt Plluo Charrty Inlomiatlon Tru6tats' Annual Roport statsm8nt of dlroctor's and trusteS Yesponblbllltles Ind8pBndgnl •udlloVs report 10 Funds Stslemgnts.". Statement of Flnandal Adlvlties 13 14 statsment of Flnanclal Acllvllies- Prfor Year slatemenl Balgnce 8h&8t Cash Ilow 8tal8ment 15 16 Nots8 to th& artcounts 17
Bronte Youlh & Community Centre Company Registration Number- 06956531 Trustees. Annual Report for the year ended 31 March 2025 Tha Trustees present thelr Report aml Accounts for IW yearended 31 March 2025, which a180 comprf888 the Dlrectors, Roport requir8d by the Compan188 Act 2006. Reference and admlnlstmtlve detslls The ch8rlty nam8. Th& legal name of the charlty18:. Bronte Youth & Communlty Cèntrp. Tho charity is also known by its operaling nam6, Th8 Brontg. Th? ¢harlty* eroas opgratlon and UK GlJarl(•ble reg15tr&11on. The charfty Is reglstsred In England & Walas wlth the Charity Commisslon wllh oharlty number 1131577. The sharily does Thjt operat8 In any oversea8 lurlsdlckns. Legalstructurtt olthe charity charfly Is congtltuled as a comparty limited by guorantse, r8glst8red undgr Companies Acts . The governlng (%xum6nt of Ihe charmy Is the Memorandum and Articles of A88ocI8th)n aslÈblLshlng th8 company under mpar leglskillon. There Bre n¢J r08tr1ctS in the oovemlng (kmxjmgnts on the operatkjn of the Charityor gn its investment powers Otr than those imKwxod by Charity Law. ay operation of law, all trustse8 ar8 dlreclors under th8 CorrpaTrie5 Act 200e and all directors are tru818e8 und8r Charltle5 legislation and have re8pon81blllll8S, 8& such. undèr both compary aml charity legislalion. The trustees all individuals. Thg prlnclpal opèratlng address, telophone number, emall and wèb addr8ss•s of thg charity are:. Trowbrldg8 Str@Bt L5vorp(yJl L3 5NB TeleplK)ne T.. 07735 602858 Emall Address hello@Ihebronle,org Web address ww.Ihebront8.org Thè registered offlce of tho charlty for Compantes Acl pur&5651:_ Sludlo 6 The BluecoaL School Lana LDierpool, L13BX Tho TrustO08 In office on the thte the report wo$ approved werg:. A Clewd A Clarka A Deary G H88rd B McNalty P Slater L Ashton M Smith
Bronto Youth & Communlty Centre Company Reglstrallon Number- 06956531 Trustees, Annual Report for the year ended 31 Pllarch 2025 The following pernon8 serd ats Truste95 durlng the yèar Ondgd 31 Pljarch 2025 :. The truslaes who served 88 a trustsè In thè reportlng p8rlod, and, If applicable, dates ol appolnlment or r881all0 during th8 year were:. Narne A Clarka A ClegJ A Doary Haard B McNally J Sorerjsen P Slal8r L Ashton Smith Appolntod Resigned/Rthd 01-Apr-25 24Sgp-25 244&p-25 12-Ad&r-25 At the Annual General Meellng no Tru8teè8 r&tlred. Sadlywe note the pa881ng of John Soremon aftèr th8 y8ar end a1 wè would Ilke to rogniSe hls Invaluable cOnbUtIOnS b the charity. All ollwTw8ts88 remain in place and any Trustses who rellr8 In thè futuro are ellglbb for rèappolnlmenl All the Iiustees are a150 members of tho ¢friarity. Company Secretary,. Paul Kurthaus8n. Objects and activlties of tha charlty The puryjoses of the charlty as set out In its governing document. Youth and communlly rentre for Ihe youw people and a(luK8 IMThJ acros& Mersayso. The maln actlvltles undertaken in relation to thos8 purposes dvrlng the year and to further the charilys purpose for the publlc beneflt. The charlEable Companys objects we to provlde open ceSs programnw, wIlul dlsllctlon, for thb p80pIg of Mers8ysklè. Uslng th6 club's prem15e8 and 1pment to Iholr maxlrnum potential. The policies adopted In furtheranc8 of Ihese objecls are: Reviewing, enhanciro Bnd maintalnlw the cfub's fecllllie8. Emptyng slaff and rècrultirwj volunteers to provide a dally programme of aclwttlgs for young people. Provkjlng facllltles and servlces approxinN81gly 50 weeks of Ihe yeor. ProvKliro a programmè that alms lo oducal8, bè enloyabie and fun, In a warrn aNI welcoming envlronmbnt. To provld8 facllltles in IhFI Interest of soc181 w8lfare, for reatIoN and1815ure wlth the Ob1ve of Improving the quallty of Ikfe for Lars. Invofvillg memberg In the p18nnlng of actlvltlos. Encnuraglro social tertIon bokn memLws of the communltyi young and elderty. The trustees hove pald due regard to th8 Charlty Commission's guKlanGe on public benefit in deciding the aGtiwlies durfrvJ the year. The trustses are satlsfl8d that tha Informallon provlded in the reFXKt mBe15 Ihg publlc benefll raportlng reryirements.
Bron18 Youth & Communlty Centre Company Reglslrallon Numbor- 06956531 Trustees. Annual Report for the year ended 31 March 2025 Tho short tenn and longer term alms and obJectlve8, Our short term oblgctlvè durlng the rortIng rfd haB been fouJs5ed on mah)lalnlng youth sèNic8$ off 8118, whlP81 Implomerrting the Youth Inv081menl Fund Grant and compl8tkng th8 refurbtshrnent of our centre. We havg ut1115ed this time to 8lrewthen cap&cily and capablllty to 8nsufft our long term alms w be d818r8d. Our ambttion is to mulliplythe numberof beneflrIeS of our services and programmgs to our maxlrnm capaciLy, wh1151 Iradlng Incom& to ansure fi9CIal sUstairbIlty. We have tvciuiled atKI trained new youth workers, have refreshed and Smplemenled polrAes aml procadures and enabled systems developm&nl lo ensure we are ab16 to op8rats efflentIY and eff6cllVè. Through legal and In lkna vAth UFthted mernorandum and arlc168, wa havè Eel up a tradlng company lo IIDW The Bronte Youth & Communlty Cenlre to trad8 for thé ulllmate berit of the Ghfjrily. Thg Bronla YCC Ltd was registered on 13th December 2024 and18 wholly owned byThe Brontè Ch4rKy. Tradlng cOmnea whBn we reopen the building. and the nel prorrts will be gWt6d bk to th8 Charity to 8n2bl8 Ihg Trustsas to meet our obl8ctfvès. The main achievements and p8rformancè of the Charity durlng the year and the dlfference the charltys performance during th8 y8ar has made to the b8n8flclarles of the charity, b8nefitled wider soclaty and how they measure up to the objectives set. The Brontè Youth and Community Cenlre ha8 been a cornerstone of 8UPPOrt for youw people and the wtd8r communlty for over 50 years. As a saf8 and Inclusive envirc4vnenl, offer8 OPPQrtunilies for engagement ucauon. crealivlty, and per80nal dev6lopmenl. In the past The Br[le ha3 been Ihe lifeblood of the Sl Andrbw8 comtNnlty forgBn&rallons, and Iard we are hera to 8nsur6 that future generalions in Mer8eyswJe will beTrefit and enjoy our SeN1. We provide a safe, Sncluslve, aml welcomlng 6nvlronmanl where all young people grKI communlty members- regardkss of backjound - can have fvn th their pe8r8, try naw advlll8s and Ihrfve together. CrwL>rk Is vital in an argB whBre doprivation. unenithment, and erlme f8r 8xceed tional av8rag88. For decades. we've halped thoLtsand5 of young people overcorne 8ignfficanl baTriers, offering tho10018, enoourogement, and opportun1 nee(kd lo chang6 thelr life tratorteS. Our deep-rwted presence has alh)wed u8 to develop a stroro uMkrBtandlng of the challenges young face, and our servlces hav6 ConllnUal evolved to meet Ir Changi needs. A dellnSng f6alure ol The Bronte Is the lived experien ernbedded in our leadershlp. 60¥0 of our Bo8rd ol Trustees grew up In the area aNI accessèd our servlces aG children. This deep personal connection provKles us with unmatched iTr8ighl into the communlty and a passlonatg commlknenl lo maklry a Me11 dlff8rence. Our lorwtandlng relationship with Ihe Communlty ensures trust, eruwgnL and a genulne understandlng of wh3t works. ro 8lrength6n our supixwt for young p8opl8, welle reClled dedlc¥led youth workers and invested in our 18Jm's devehjpmenl thrOh roLwsl Iralnlng plans. Through fundlng from a Youth Investnl Fd grant, we've enhanced stsff skllls Ihraugh training in SEND, 8afeguarding, fiTSt ald, aNI c>ther key areas. Our Dngolng Irainlng and svpervlslon 8nsuro our team Is 8qlP[d with the knowledge needed lo address the complex needs of those ws serve. We havs created strong partnetship8 With oryanls9tkns leadlng the way in CDmmunlty work, vicjuding Posllnfe Pathways, L&rpOol John Moores Universlty, LlverFKW)I City cour11 NelghtKAfthood Ttsam8, LerpOOl Footba Club Found8tton, and morg. Th85è (¥Alaboralions. alongsi our woik INith local bu8inesses, erUre we reaIn r@spsIve, Impaomul, and fully Integrated Into tha communlty.
Bront8 Youth & Community Centre Gornpany Regl8lrallon Number- 06956531 Trustees. Annual Report for the year ended 31 March 2025 W8 alm lo promote, build and malnlgln po8116 ffiendshlps, skllls confldence, arnpovlerlng children arKI young people lo fulfll theirdr&8m8 and aspirauons. We beilev6 In 8noriuraglng and enabllng volces and bulldlrtrJ resili8noe thro accesslbl8 and r8spon8fve programmes. Through th8 year wg heve conllnued to offer a diverse and engaging range of opt(vlunttl69, Including.. Weekly opèwcce8S yOLrth sesslons Ichlldren aued 5-10, young peopl6 aged 11-18 and SEND (up to age 251. Targeted group work le.g. SuGlal, Emollonal and Mèntal Heatth support. SEND-ffiendly progMmme8, LGBTQ+ gr(ps) R&gul8r resldenlial trips for the chlldr6n 8nd young peopl6 School daY acfvi118s and food (HAFI programmes, providlng healthy moa18, 8nrichlng actlvltl&s. and fra8 chlldGare plgces to chlldren from bw4ncoma famlll8$, bemfitlng ther health. wellbelng and loamlng. Creative priyjmrrmes sLh 8s podcasllrwJ and ar14)ased activi118s Physlcal 8Ctlvlty sesslons. swrts coachlng arKI wellbelng $088Sons Soclal enlerprfse prDl8cts18.g. youlh-led merch8ndlse Inlbatlves} Outreach and detsch8d yOLrth w(k Slgnposting ond referral8 to external Supp $8rvkes Buildlry on thi8 slrow foundallon, wlll be expandlng our offer further to include larger-sc£le social aclion pr¢4, enlerprise inilialives, 8rJd partnershSps wtth lucal s8rvlc85, organlsallons, and creative wofes8ionals. We hav9 slrengthÉned collaborations with local schoolsl¢olleges. d9tach8d yOLrth tsams, m8nlal health organlsallons, and cwatlva prof8sslonals to ensLre we provlde holistic. high-qwllty Support. OUY redevelopment plBn8 alm lo rKStlon The Bront8 as a forwar(kthinking, sustalnable cotnrywnity 88sel that meets the need5 uf today's young people. Wh8n w8 raop8n ftjlty In early 2026, we wlll expand our youth and communlty s8rvlces to offer: A dedlcatgd 86nsory r(KJm d8fv8rfng SEND lup to 251 programmes. Taryeled suptKxI for groups such as NEET. LGBTQ+, and rnenlal healm. Provlslons f f8mlliBS and Ihe wider communlty. In addlllon, w8 11 als¢i offer the folknwlng Servicey. which wlll Increase rwenu8 for financkl BLtarnabl11lY. Outdwr 8ports pkch hlre and hourty rènlal Imloor aports hall hires aml flth688 cla886S Conf8r8nce facilities and vvenl spaces . Room Tent Th6 year under r8VI contlnues to be snIfIcarrtty Influenced by the 8Ces8fUl appllratlon of Youth Investment Grant, awarded In July 2023 of £3,454.604.00 c2Pital rdI[ and £890.921.00 revenue fundlng. The purpose of this grant is ID advance oblectives of YIF Phasg 2 to= 11 croat8, 8xpand and Improve local youth facilities and thèlr $6rvlces, In ordgrto drlv8 811 DuEcDmas for young wople, Includlng Improved mental and physical wellbeingy gnd $kllL8 for Ilf8 and work,. 21 buikjlpreserve youth facllttles that ar6 fft for purpose In left behind areas I[ludIng having a developed buslmss plan to make the facllity fInalaIY sustaSnab18 and undertaklng tralninglcapabllily bulldlng lo Improve their ThrketlrwJ and revenue generation skllls 31 d6velop envSronmntslly sustainable youth fgdllles- 41 drive impmvem6nts In yth seotor capablllty., 5> inwrovg access, p2rticlp8llon and short-tsrm wellbelng of yourffJ people Inctudlryg havlrwJ at least one Iralned workerlvolunlebr tralned lo a recognlsed quallfica11L In youth work wlthln 12 months of oponlry,. and 61 Inwrove evklence base for thè youth sector. Trullne Construcllon were appolnled and Blarled on 8118 In October 2024. Th8 refurbishrnenl progromme ha8 t1 delayed slgnlflc4nlly and works are now anllrapated to be complata at the ènd of 2025.
Bronts Youth & Communlty Centre Company Reglstrallon Number- 06956531 Tru8tee5' Annual Report for the year ended 31 March 2025 GovernanGe, Leadership and Management of the charlty The charlty Is governed by 8 Board of Trusta8s who gr8 responsible for ensurlThJ complianc8 wllh thg governlng docurrn1, Gharity law, and regulatory requlrement5. The Board provkles slralegic leadershlp. OVeTSa8s financlal management, and ensures Ihal Ihe charSty op6ratès In fme vAth Its mSssfon valL. Th8 Board meets regularty throughout yearlo provide strategic dlrectton, r18k mBnagemenl and ov8r8hJhl. The Lrtilises a Finance & G6nerdl Purposes Commlll8e and a Youth & Communlty Cotnmittee to review pèrfomance. appiove budgets, and ensure ac11ve9 are allgned lo aims and obleclives. Trugtee$ 8re appolnted based on Ih$lr skills, experien¢e, and comrnitmenl to charlty's oblecllv8s. Naw tr18 recelv8 comprehonslv8 I1ctIon Includlng an Introductory meeting wllh IhD Ghair and Senlor Lead8Y8hlp Tèam. Th6 Board provlde5 an overview of charlty's operatlDns, govèrnance framewoth, aml trustee pOnSIbIlItieS ndor th8 Charities A¢t 8rKI Charity cOl10n gUSdaa. Priorto bglng appolnled as Tiustees. we typically InvM8 POt8nllal truBtsgs (o on the Board us Advi80 for a period of up lo slx months kn) 8urS wa 8 good 111 before formal 8ppolntment as Trus18ts. The Board delegate day to day rnanagemènl to the &enknr18ad6rghlp team. The Centse Manr ha5 prirnary reswjnslblllty for the seNices providod to our young people and community s8rvlc8 us8rs. Th8 BLInesS Manag6r has prnary rnBponslNlliy for managing cOMnrClal activities thal driv6 Income to subsklL%8 youth and communty 5eNlce8. Tho senlor leadershlp lèam provlde ongrAW briÈfmgs lo t[ltee8 through regu18r board and commillee meetings. A Delegallon Frdm8work Is In plac to d8VOtvg respOlb[litIES and erL8ure operatlDnal staff hav8 the approwiale pDwers. while oversight remalns th the Board. S8tt1ng pay and remuneratlon of key manag8mentpersonnel The remunerallon for the Senlor Leadarshlp Team Is determined by the Board of Trustees. Declslon8 are made with regard lo the charfty'8 flnanclal posllion and avallabl8 furwjlng. The B(th (xjnslders the scop2 of Ihg role responsibilities and market inlorm9tion where appropriate, 12klng a twoporttonale approach in line with th8 Charllls slz& and resources. Audltor MChl Charl8sworth IAudltl Llmited, Sultes C, D. E & F, 14th Floor The Plgza, 1oKI ord Hall Sfreel, Uvwpool, L3 gJQ Nallonal We5tminister Bank PLC Llverpool City Office. Stevenson Way, Wavelre8, Liverpool, L13 1NW Hlll Dkkinson LLP No1 St Paul's SqLmre, Liverpool, L3 93J Haffison Stiinglellow Archltects Ltd 43 Penny La, Liverpool, L18 IDE Adding Value Consultancy Ltd, BILwoat Chambers, LerpOOl, L13BZ Bankers Solicitors Archtleels Aowuntant8
Bront8 Youth & Communlty Centre Company Registralkn Number- 06956531 Trustees, Annual Report for the year ended 31 March 2025 Flnancial review The Charity financlal posltlon at the end of the year ended 31 Illarch 2025 Th6 financ181 po8lllon ol the charfly at 31 March 2025 and mparatIVe& for the rxkjr p&rfod, as more fulty detsikd In Ihe accounts. can be Summarlsed as follDW8.'- 2025 2024 Nfyt Income 1,337,851 266,188 Unrgslrlcted R&v8nug Funds available for the goneral purpos88 of the charity 7T,916 62,159 Restr(cted Renue Funds 1,627,382 305,288 Total Funds 1,705.298 367,447 Financial revi8w of the posltlon at the reportlng date, 31 March 2025. The finuncial p05tlion for the year onded 31st March 2025 rellects ourfocus on Nllplementing the YIF grant and bulkllro capacityfor futuro finanGial susteln8bllSty. Our reguLar iumovèr of £6Y,422 irKorporales nt)n YIF grants lo dellver our youth prograMrS. playschemes arKI residenllal Irlps. Thls has been subsldls8d wlth a 8mall level ol donatlon8 and fundraSslng acfjvlw ID report an operatlng surpts of £15,757. Thls exdudes a £20,000 Nfjtional LotteryAward8 For All Granl that has hglp9d us to Increase sct)Pg and erwJauemenl In our youth s&rvlcgS. Our balance sheet re8erv88 poslllon has b88n strénglhened by the YIF Capital Grant as we caplta1186 Investment in the buikling arml our n8t 8&sets rK)w Stand at £1.705,29812024 £367,44n. whilst a revi8w of our r8s8rvgs places our unrestrfcted reserves at £77,91612024 £62,159). The Trustees aro d8llghtsd wtlh lh8 Investment In our youth 8nd community centre th8118 l&a88d lo us throt Liverpool Clty Coundl. Thanks to DCMS and the Youth Investment Fund for th8lr conlinu6d supporl as we fa into de1y8 and chaIngIng construcllon landscape. Thank8 lo SIB for Ihelr monltorfng, 6valuatK)n aNJ ralatlonghlp marwrnenl support In helplng us d8llvar agalnsl the grant corKIONS. Thonk$ lo the Nallonal Lottery Award8 fDr All, Liverpool city Councll and our IDfAI CoUrlI10r$ for their linancial and general swport and our Professionol Athisor8 including our Archlt6Ct8 Harrison Strlngfèlkbw, Insurance Brokers, GrkFfilhs & Armur and our So1410r6, Hill Dickinson. Flnally, and very irryjortantly thanks k) our stgff, volunlè8rs and Board who hava worked Ilrèlessly to dellv6r our servicas And r8bulld for 8 bright future. The Irusteas CDnskler the financi81 perfom)awe by the Gharlty durfrvJ the year to havè b88n poslllve and are exclled for tho futur6 and passlotN4tB lo delwer agalnst Ihe YIF Granl requirements lo craale a better fulura for all those w6 Sorve.
Bronte Youth & Communtty Centre Company Regl8tratkn Number- rM56531 Trustees. Annual R8port for the year ended 31 March 2025 Pollcles on reserves. Is the poilay of t charflabla ComnY lo malntain Unrestr1 fuNJs whlch are free re88rv8s al a18vel to cover redundarw provish)n and Ihr8e months runnlng costs Should no futher fundlng b6 recaSvBd. As al the ènd of the financial year Ihe unrestricted funds amountad lo £77,91612024: £62,159). Avallability and adequacy of assets of each of the funds The board ¢AIrnBte8s is sallsf18d that Ihe ch9rty's assets In e8ch fund are avallabia arKI adequats lo fulfll Its obligauons ITr respect of fund. The major risks to whlch the Charlly Is exposed and rnviews andsystoms to mltigate them. Thg Board Malntains a risk regislor and reviews il regularly lo Id8ntlfy aNI mltigata potanllal rfsks to the charlvs operatlons, financ8s, aNJ reputation. Intemal NIr015 and policles are In p18C8 to ensure comp118nr and safeguarding. Durfng thg pèrlod, th9 charity undert(K* a 81gnillcanl capltal refurt)IshM6nt project. In r8spons6, the Board applled enhanced oversight to Ihe associated risks, particul8rly Ise relatlng Ir> polenllal capltal and revenu8 funding shorifo11, ca8h flow mBnagem8nt and the scallng up of opera05 upon reopening. Specwlc attent was given kj en8uring that expend5ture r6malned allgned th $8eur8d funding and that wnllngency planning was In placa to marHge any unfoie8e8n costs or delays. The Trustees also clos6ly monllorèd the management tsf govemrnenl grants a1 other restrlct6d fundlng b ensure compllame vAlh fundlng condillDn8 and repDrtkng wulremerts. Where appr(yilats, the charity eno81 external profr8sx)nal support. including flnanclal and technlcAI axpèrtlg8, to provlde additional &sunCe 2nd Informgj declsion-making during this period of increased op8ralion21 and flnanclal nplexitY. The Board remains commltted lo a pmp0rl5oI8 and prudent approach lo rk management, ensurlng that rlsks are aclnrety monltored and m8n8ged In Iln6 wlth IhB charty's slz8, structure and ev01 activiti&s. statement as lo disclosure of Informatlon to audltors Th8 trust885 8tale that so far as e9ch of thè trusts?s al tho Ifm8 thls report Mrds approv are aware:_ al There is Th) relevanl audlt informallon las defIThJ by sectlon 41813) ol lh8 Cornpanies Act 26) of whlch the auditors are unaware, and bl The trustees havo takgn all steps that th8y ought to have tsken lo n)ake Ihom8etv8 aware of any relev8nl audll Informatlon and eslabllsh Ihal thè 8udllor8 are aware of Ihol Infom)alloTh.
Bronle Youth & Community Centre Company R8gl3trallon Number- 06958531 Trustees. Annual Reporl for the year ended 31 March 2025 statement of the Direclors. and Tru8tee8' Responsibilities Tha charmvs trusl88s ar& rasponslb18 fur Ihe preparation of the 8ccoun18 In accothn¢e th the lany of th6 Companies Act 2006. the Charftlas Act 2011 a1 tha CFwltlès (Accounts and Reports} Regulallons 2008, Notwilhstan(IrvJ the expllG(c quirement In the extant statutory regulatlons,th8 Chgrf1189 (Accnts and R8pDrtsl RwJulallons 2008, to prepare the linancial statements in aCcOrdar th lh8 SORP 2005. in viowof the facl that tho SORP 2Crf)5 has wlthdrawn, the Trustees (kterMIn lo interpret Ihls res[791b11ltY 88 requlriry therrb to follow current best practic8 and pr8paro the accounts COrdIr0 to tho FRS 102 SORP Istatenwnl of Recommended Practlce for Accounllng and Reportlng by c119312019. applicatle to all 8ccounllw pBrkJs beginning on or after 181 January 20191,1Thg SORPI, . In partICar, th8 CoMnIeS Act 2006 arKI charity law requlre the Board of Tru8tsas to pr8par8 fmanclal sl8tomgnls fN èach flnanck41 y8ar whlch gtve a tsue and fairview of the 8tale of affalrs of the charlty as at the nd of the financial year and of Iha suru& or defkh of the charty. In prgparing those fInal81810M9nt9 the Board requlred to -_ -to prepare the acc£ in ac(th8nGe with Unlled Klngdom Generally Acceogd Accountlng Pracllee (United Klngdom Acwunling Standards and appllcabl6 lawl. -select 8ultable accounttng FKAlc188 and apply them cunslslenuy: - makaUdgementB Bnd 8sllmal&s that are reasonable ond ptudent-, - prepam th& fIrnCIal statgm6nts on the golng ern basis unle88 it is inapproprlale lo pr&sume that th8 chathy wlll continue in bu$irw8,' stalB whgthar appllcable accounting stgndards amj ststernents of r8rA)mm8nded practice have been folkywed, 8uLyecl lo any malerlal d8partur8s d15ch)sed and exploined In Ihe financial statements- The law r8qulres that Ihe Irustsa8 must not approve the a¢cDunts unless they are s8ti8fied that Ihey a true and fair vw of the stsie of affalrs of tha charity and of the surplus or dBficll ol the charily for the year. The Truste08 are al80 resporLsTrJk for m81ntalnlng gdequate CountIng record8 which di5c105e with reasonable accuracy at any Ilme the flnanclal poslllon of th6 charlty and whlch are sufficienl lo show explaln Ihe charivs transaclions arKI onable them lo ensure that th6 financial statements comply wllh tha Companles Act 2006 and comply wlth regLtIOnS made under the Gh8rities ACL TW aro also responslble for safeguarding (ho assets of the charity and h8nco for laklng raabl0 Sle for lh8 prevention and deteGtion ol fraud and other irregularlts. Thè Trustees are also responslbla for the contents of the Trust8as' r&port. and thg statutory rasponslblllfy of th6 authlor tn relation to the Truste, report is Imited to examlnlng th6 report onsurfng that, thè r6porl Is con8iStent wllh tho figuM% dlsclosed In thg finanElal statements.
Bronte Youth & Communlty Cèntre Compony Registratlon NuMl- 06956531 Trustees. Annual Report for the year anded 31 March 2025 Method of prèparatlon of accounts -small company provisions Th8 flnanclal stalem8nts aye sel DUI OTh pages 13 to 34. The finandal stslements have been prepared Implem6nllng the FRS 102 SORP (Slalement of Racommended Practlag for Accounllng and Reporting by Charltles} 2019, appliG8ble to 811 accounllng perlod8 baglnnlng on or after 1st January 20191, (Tha SORP), aThJ In accordance with the Flnanclal Reportlno St8ndard 102. l@tfective 1st January 20161 Th8se flnancl81 statgmgnts hav8 been preFored in a¢¢ordance vhth Ihe provlsions In Parl 1S of Ihe Companl&s Act 20(*. appllcabl8 to comp3nl8s subject to the small companies reglme. Thi3 retKwl was approved by the bogrd of IfU8tee8 on C Dmber 2025 GAVIN HEARD Dlrector and Trustee
Bront8 Youth & Community Centr• ompgny Llmlted by Guarantso Indgpendent audltors'report to th& m8mb&rs of Brontg Youth & Communlly Centr8 Oplnlon We have audllgd firwl slalemenls of Bronte YoLrth & Communlty Centr8 Ith6 'charlty'l for Ihg ytrar 8rthd 31 March 2025 whkh cornpr15e the sIBtenwt of Ilnancial actwilles, the bance sheet, th& 8talam6ntof cash flows and notes lo the flnanclal slat6manls, IludIng Sn1fl¢ant oUntIng polici¢$. The flnancial reporung framework Ihal has bean applied In lthir preparation Is appllcable law and Un119d Klngdom Accountlng Starards, includiw Financlal Reporting Standard 102 The Flnanclal Reporting Standard appllcab18 In the UK and RepubllG of kèl8nd Iunlted KlntyJ)m GaneTally Acceptsd Accounllng Prgcllc81. In our opinion, Ihg fInnCIal stalernents.. glve a tnJ6 and fair vlaw of the stata of thè Charllable companls affalrs as at 31 March 2025 and of Its incoml resourc68 and appllc&llon of rn80urcg8, kncludlw Its Income and e4)8ndlture. for the year then ended., have been prOpeY prepared In accord8nce wilh Unlled Klngdom Gtsn8fdlly Accepted Accountiry PTaCtIcè,' gnd hava b8en prepared in accord&wE the requlrements of the Compan188 Act 2006. B18 for oplnlon INe COnduGt our audit in COrdance with Intsrnatknal Standards on Audillng IUKI IISAS (UK)) aml appllcabl8 law. Our responslblllEles under those standards furtherdescribed In the Audiloffs re5ponslbSllUes foy th& audlt of the fInarla1 slalemEnts secllon of our r8pDrt. We are Indendent of the charlly In 4rcor(knnce vthh the ethKal requirements that ar6 rekvant lo ouraudSt ol the fln8nclal &tslemBnts In the UK. IlUdIng lh8 FRC'S Elhlcal Standard, oRd we have fulfilled our other ethical respDn¥ibillties in aoGordence wllh th68e requlremenl&, W8 belleve that tha audll evldènce wg have obtained Is suFflclÈnt and appropriate to provlde a basis for our opinion. Concluslons r8latlng to golng concem In audSfjng the flnancial stat8m8nls, wo have (clUded that the tru51e¢s' use of goi concem basis ol o¢¢ounting in the preparation of the financlal 81atsm6nls Is approprlat8. Based on th6 Vrk we have perfCrffl, we have not identified any matsriol uncertalnll88 relallng to 8V6nls Dr corKJlttons that. Indlvldually or Coll8ct8ty, may (asl slgnlflcanl thubl on the ¢harity's ablllty lo conllnu8 gs a going coincern for a p8rlod of ol leosl Iwelve Mont from when th8 fln8nclal slatem8nts aro autrISed for issue. Our rosponsibilities and the re8ponYs11ties of the trustees S1h respect to Ing conc6m ar8 descrlbed In the relevant 86Gtlon& of thLq raport. Othèr Informalion The other infomation ciJmprl8e8 the inlorm81ion included In the amual rek¥Nt olh8r than the financlal statamonts our audllorfs r&port thereon. The trustees are re5ponsSble for the other inlormatK•n contained wllhln th8 annual reporL Our opinlon on thb flnanclal statements do8s nol the other information and, except to tha extent otheTwi5e eXpl111Y staled In (r resx)rt, we do expre8s any form of assurance concluslon thèrèon. Our responslbllity Is to rea the other Information and, In so, conslder whether the other Infonnatlon Is malerlally InCorIStenI wllh the ff nar11 statem8nts or our knowlèdlle obtained in the course Df audit, or otherwise appears lo be mat1011Y mlsstaled. If w8 Identify such malerlal lTh))nsislencles or apparent matèrfal mlsslatom8nts, w6 are required to determine whether thts gwes rise to a mal¢rl&l mi8stslement In the linawial statem6nts th6rrK8elve6.11, based on th8 work w8 havg pèrformed, we ccfflclude that there Is a materiol rrwtalemenl of this other information, we are re(wlr6d to rep(l that fact. We have nothlw to report In thls regard. Oplnlons on othèr matlgr8 pr48crfbed by thtr CDmpanles A¢t 2006 In our oplnion, based on th6 work undgrt9ken In the cours8 of our audll.. th8 Infomialion given in the truglees, report for the fInala1 yearfor whlch th8 flnanthl statements are prepared, whlch IndLtyJes th6 dir6ctors' rtsrt prepared for the purposes of company law,18 conslslentwilh Ihe financial statements: and the dlrectors, report IrlL*ed vAlhln thè t86. report have been prepared in accordance wlth appllcaN616gal requirements. 10
Bronlo Youth & Comnwnltycentre Company UmltBd by Guarantse Independent auditors, report to Ihe memb8rs of Bronte Youth & Community Gentre Mallers on which wè are roqulred to report by excepth)n In the light of the knowledge and uMlerstandlhg of thg charity 8nd It& environmènt obtalned in the course of tho audlL wa havo not Identtlled matsrial mls8latemeTrts in the dlrector8' report Includ&J vAthln th8 IrustBBS' retKwt. We hove nothlng to report kn respect of the following malter8 In relaTr to which the CompanlB& Act 2006 requlws us to rapjrt to you if, in our oplnlon: adequat6 ac¢ounllng record5 have not been kept, or rèturn6 pd8qvatg for our audll hova not been received from brdnches not vlsSt8d by us,, or the financlal Staterrts are not In agreement wllh Hccaunttng reo)rds ond return8: Dr c&rtaln disclosures of Iwslees, rérnuneratlon 8P8clfl8d by law arè not m#de', or W6 hav8 not r8C8lved all the infomiauon and expknallons we requlrb for ourautht". or th9 trte&S wèr6 not 8ntldod to prepare the financlal slatsments in acc(4ance wllh t gmall companles reglme and tske adv8ntag9 of t small companlg5' èxemptlons In prepamg th6 tru81e88' reixl and from thè requlrement lo praparè straleglo report, R8¥ponslbllltl•s of trustees As gxpL91ned rre fij1 in the gtatement of Irusleeg. reSPLFnsibilille8, the Iru8te68. who are also thè dlr8Ctors of the charity forthe purpose of company L4w. ar8 r8SFthslble for the preparatlon of Ihe financial $talement8 and for belng sthlled that they gfve a Iwe arKI fair VEW, and forsuch Intsrnal control as tha trustees determine is ne58ry to enable the PparatIOn of finala1 statement8 that are free from mater181 mL88tatgmenL whglhar to fraud OT error. In pveparlng the linawial sl8tem8nts, the trustsos are responsible for a88e8slw the Gh8riW8 8bllty lo contlhEJe as a golng wncem, dLsclosing, as applicable, mottors related lo goirwa corn and Ltsing the wing £er basis of accounllng unless lh8 trthste8S 8ilh8r Intend to Ilquldatg the charitable company or Io cease opèrallons, or hav& no reelisllc allerrHlive bul lo do $0. Audltor's responsibilitie$ for the audit of tho flnonclal 8tatsments Our objecllvas arè to obtain reasonabb assuran aboutwhethw the financlal statsm8nts as a whole are free from materlal msta1Ment, whalh8r due to fraud or ermr. and to issue an audltor's report that Include& our oplthn. Reascffiable assur8r is a hvJh level of 888uraw bul Ls not a guarantee that an audit conductsd in accordance wrth ISA8 IUKI wlll always det a moteiial mlsstalernenl wnIt 0x1818. Mlsstatemenls can 8rls8 from fraLhd or error and arB considered materfal if, Indlvldudly or in the aggregato. Ilw could reasonebly bo eXpted to influ8r6 tha economic decisnS of user taken on tho basls of these flnanclsl slaternents. The gxtent lo which our procedures are capgbl& ol detecting Irregul8thes. Including fraud. is detail below, The extant to whlch the audit wa5 conyidered c&p8blo of detecllng Irr8gularltks, 1CdIng ftaud Our ar)proach ID Idènllfying and aS$51r¥) the risks of malerlal m188tatsm8nl in resp&cl Df Irr8gvlaritles. IlUdIng fraud aml nOnpIlancO I1h laws and regulallons, was os folbws.. the eruagemenl partner an8ured that the arent learn collecllvely the appropriote oompotence, capabiliUg6 nd skllb lo identify or recognise nOnmplIanC6 with applkabla laws and regulallons., w6 Id8ntffled tho laws and regulath)ns applicable to the company Ihmugh dlscusslon8 wllh dlr8ctcs and other managemgnt,. we focused on 3peGifio law8 and r8gulalloTr8 whSch we consklergd may h3vg a dlrect material effect on the financ181 slat8msnts c the 0[aln3 of the company, Includlng the Companles Art 2006. taxallon18gklatlon aTrJ dats protectkjn, anll-brlbery, 6mploym9nl and hèalth and 8afety legi$laUon' we assessed the 8x18nt of compllancts wllh the lav48 and regulaltons identifd above through maklng enqulrles ol man$g8ment and inspectkng legal c0rr8sfMd8nO9,. and Identlfled laws and r4gulalions were oommunkaled I1h1n aLKIII168m r&Jularlyand tha taam remalned alert to Instances of n0nrfomp1lare throughoutth8 audll.
Bront8 Youth & Cnmmltnlty Certs8 Company Llmltod by Ouarantse Independent audltors, report to th8 m&mbers of Bront8 Youth & Communlty Centr Wo 8588ssed the suscepllbllty of the companrfs fingnci915tstem8nl8 to materlal ml$gtat?menl, inGk]dlng obtalnkng an und&r8tandlng ol how fraud mlghl occur. by.. mkltw enqulrps of management as to wh8re they consldered there was sus¢aptlbllliy to fraud, thglr knowlBdge of 8tslual, suspected And alleged frwjd,. and considerfng the Intsrnal controls In place to M[gate rlsks of fraud end non.compll8nc8 wilh laws and regulallons, To a(klMs the rlsk of fraud thnjugh management bias and overrlde of clIr015, we: perfomie(J awical procédur8S to idgnllfyany unusual or unexpectgj relation8hips,' tesledlournal gntrtes to Klenllfy unu8ual transacllDns' aSSÈS8ed whetherludgetwllts ar¥J a8suniplions made In dotem)InlNJ the accounllw osttmatss wer8 IndicalN8 of [An1{al blas,. and Snvasllgaled Ihg rallonala behind signlfic2nt or unwual transactions. In r88ponse lo th8 risk of Irreyularities and non-Gompl1an( wlth laws and wul8tion8, we de81llnad procedures which i1[uded, bul ware not Ilmlted to.. agreelng flrbBnclal ststement dlsclosures to undertying SuppOng d(uMentaOn' read1r ths mlnutes of meetings of those charged th and enqulrlw of managemanl 85 to actual and potentlal liligallon and GlM8. Th6re are Inh6r8nl Ilmllallons In our audll Pro18 dgscrlLd aLK)ve. The more t¢moved th8t18ws armj r8gulakns ar8 from financlal Iramacthjns, the less Ilkely It ts Ihal would become aware of non-compliance. Auditing stondards abo Ilmil the audll procedures requSred to kbntlfy non4ompllance wlth laws rogulatton8 to enquiry ol the dIreo arKJ oth8r managomgnl and the Inspecthy) of regulatory and kgal correspOlenCe,IIsny. Materlal mlsstat£m&nls that arfse due lo fraud can be harderto detect Ih8n those that arise from orror as they may invOe dellberaie coN0alml or coifu510n. A furthgr desrlpllon of our r8%ponslbllilles is availablE on Ihe Flnancl&l Reporting cn¢11.3 webslte al.. https..IlVW.frc,Org.UklaUdIt0rgr65x)nSIbIIItl0s. Thls dgsGrfpfion fornis part of our glItO¢S report. Comparatlve Infomiallcn The corr98pondlng figures piesented Irh th8S8 flnanclal slatenwts were unaudlted. Us• of our rèport Thls r6POrt IB mada so10 the Gharitable company's members, as a body, In accordanc6 wSth Ch8Pt8r 3 of Part 16 of th9 Companies Act 2006. Our audlt Work has b&an und8rtaken so that we mwJhl slate to tho charitable company's members those matter8 we are rwuired l(J stal& to th6m In an atKlitorfs report knd for no other wrpose. To the fullest exlent parmltlèd by law. we do ml fjrcopl or &8sume ressx)nsibility lo anyone olh8r than th8 charltabla cotrwany and the charltabls companls mombèrs a6 a body. for our audit woik, for thls reF*Nt, or lor the oplnlon8 we have fomied, Anlta Mason BA {Hon81 BFP FCA (Senior StatutoryAudAorl on bahalt of Mllchell Charfesworth (Audltl Llmltsd AcCoUntar and Statutory ALhknrB SLritos C,D,E, & F 14th Floor, The Plaz9 100 Okl Hall Street Llverpool L3 9QJ 12
Bronte Youth & Community Centre . Statement of Financlal Actlvltles for the year ended 31 March 2025 Statement of Flnanclal Aotivities (includlng the Income and Expendfture AOnt ftir the yearended 31 Iwarch 2025, as requlred by the Companies Aot 2006) Current ygar Unre5trlGt8d untYaT Restii¢ted Pd5 Cwr8ntyaar Prlor YeE4r Total Fynd Total Fund8 roBtaled Notes 2025 2025 2D25 21124 Incomg from: Donatlons & LegaeS Ch9rf1ablg actwllles Investments 19 20 69,146 5,290 2,986 1,794,145 l.B53,291 5,290 2,986 548,504 9,278 1,4e1 22 Totsl Incomg 67,422 1.794.145 1,861,567 559.243 EXndItUrn on: Charftablè adlvltks 26 51,685 472,051 $23,716 2WJ,055 Total expendltur 51,665 472,051 S23,716 293.055 Net Income forthe yeor IS757 1,322,094 1,337,851 266.188 Net income alter IrBnsferg 15,737 1J22,094 1,337.851 266.188 Net movement in fund5 15,757 1J22,094 1,337,851 26fj.188 Reconclllatlon of lunds:. Total fvnds brought lorward 62,159 305,288 367A47 101259 Totsl fumds earrlèd lonvard 77,916 1,627,382 1,705,298 367A47 The 8talorntsnl of ftroncknl eGtlvll Includes all gains and IossBS r8(xyJni88d in the yeor. All aGVleS dbrlv8 from continuing operBlior 13
Bronte Youth & Community Centre - Statement of Flnanclal Actlvlties for tha year ended 31 March 2025 Bront8 Youth & Community Centr& - Analysls of prior ar total fund8, as required by paragraph 4.2 of thè SORP Prlor Yq Not•ts Unr8StrlGtsd Funds PrlorY•ar PrlorYÈ¥ Total Fuhth ro8talad R85triGtad FurMIs 2024 2024 2D24 Income from., t)onalions & Leg[$ Chadlablg acllvlll88 Invaslmants 61,636 9,278 1,461 486.868 $48,SQ4 9,278 1A61 20 22 Toial 1coM• 72,375 486,868 Expendllur& on: Charltebk lIVI68 88,295 204,760 2931155 Total expendlturo 88.295 204,760 293,055 Nel Incomo for the year 15.g201 282,108 266,18B Net income 4ltertransfers 115,9201 282.108 266,188 Nat movem6nt In funds (15,9201 2B2,108 266,1 88 Roconclllallon ot fund6-. Total funds brought IDrwawd 65,055 36,204 101,259 Total funds carTled fonvard 49.135 318,312 367,447 All acllvltlas dgrlve from continuing operatlons A s8p8rale Statement of Total Recognlsed Galns and LsSaS Is not r8quired as this statomènt Includes all recognlsed gains and Ioss95.' 14
Bronle Youth & Community Cgntre . Balance Sheet as at 31 March 2025 Nots$ 2025 2024 Flxed a55•ts Tanglble assets Investments 98 ffxed assets Rèstated 308,358 1,630.232 Total flxed aBBots 1.630,234 308,3S8 Currenl ag60ts D8blorG Cash al bank and In hend 10 25,475 523,6g 15,385 116,764 Total Current assets 549,174 132,149 Crodltors: amount$ falllny due within on& yéar (448,910 147,3351 Nat current assets 100,264 84,814 +Vgt assets 1,730,498 393,172 Cwllbrs.. amounts falllng du8 after mre than on8 12 125,2001 125,7251 Th8 total net assets of thg chgrlty 1,-705,298 367,447 The total nat-a580ts of tho charliy ar• fundgd by the funds of the charlty. as lollows.'- Restricted funds Restricted RevenuD Funds 15 1,627,3K2 305.288 1,627.382 305,288 Unrestricted Fund$ Unrestlic Revenug Fund8 15 Tl.916 62.159 77,916 82,159 Tolal charltyfunds 1,705,298 367,447 The dlr8Ctors acknowkdgè thalr responslbllhles for complying with the wulrgmerts of the Companie5 Act 2Tr)6 wilh respect to accounllng r8cords and the preparallon of acc(wnts. Tha charily Is sut4ect lo audit under charity Iwslation, and re[ of lh8 Ch8rlttes Act audltor Is Dn page 12. OAVIN HEARD Trn8la8 Approved by the board of trustees on December 2025 15
Bronte Youth & Communlty Centra Cash Flow Statement for Ihe year ended 31 March 2025 2025 2024 Cash flow8 from operatlng actfvitlès Net cash provld8d by operating acllvilies &8 shown below 1,726,350 229,016 Cash nobvs from Invo$Ung actlvltles Inlwest received 2,986 11,322,399) (21 1,461 (282,1081 Purchase of propertyi plant and equlpm6nl Purchase of investments Not cash prOded by Invèstlng aGtlvltles 11,319N1SI (280,6471 Cash flows from financlng actlvltlès Net cash provided by financing activitleB Overall cash provided by all actfvit16S 406,935 151,6311 Cash rnovemenl$ Chawe in cash and cgsh equivalents from activittes in the yèar ended 31 March 2025 Cash and ca8h equivakn15 81 1 Apdl 2024 406.935 151,6311 116,764 168,395 Cash at bank and In hand less overdrafts at 31 March 523,699 111764 RecDnclllatlon of not income to net cash now from operating activitÈes Net incom6 a8 Shown In the Slat8m8nt of FSnawlal Acfivities 1.337,851 266.188 AdJu51ments for:. Depreclalon cthargag DivKlend8, Intsr68t aml r8r)ts from Irweslment8 Decrease in debtor8 Inoro8S8 kn credllors, excludlng loans 525 12,986} 110,090) 401,050 525 11.461 114.722) 121.514) Net cash provlded by operallng a¢tlvitie¥ 1,726,350 Analysis of cash and cagh equlvalonts 20È5 2024 Cash In harbj atfortha yaar anded 31 March 2025 523,699 116.764 Total cash and cash equivalents 523,699 116,764 Analysis of change In net d6bl Atstart At•nd of year Flows ofye8r Cash 116,764 406,935 523,699 16
Bronte Youth & Communlty Centre Notes to tho Accounts for the year ended 31 March 2025 1 Accountlng pollclas Pollcles relatlng to the production of tha Kcounts. Ba8ls ol pr•paratlon nd accountiry convontlon The amiunls have been prepared on the accrua15 b9sls, under the hlslorlcal cost conv8ntknn, and In accordance wllh th6 FInancl R8porUng Slandard 102. leffectlve 181 J8nuary 20161 and'FRS 102 SORP IStal8mènl of Rettommended PrlIce forAccountlng and Reportlng by Charitiesl 2Q19, appllcablo to all aeoouDting r[0d8 beginnlng on or after 151 January 20191. (The SORPI, publlBhèd by th8 Ch*ity Comrnlssion in England & Wal88 ICCEWI. and in a¢Mdancg with all apprfic4bl8 law in th8 charlty'slurlsdction ol r&gIstraon. The flnancial stalemEnts are prepared In slerflngiwhSch Is tho funGIlor1 currency of th6 tharlly. Monetary amounts In Ih8s& financlal statemEn15 are rounded io the nearegl £. The financlal stalemen(s (k> not Incorporate the rasutts, assètÉ and liabillties of thè charitys Whol owned subsldlary. The Bn>nle YCC Ltd. Con801idatscl CoUnts have not been prepared as thèse woubj not be malerlally diff8renl from Ihg slngle enlityfinBncial staiements a8 presented. Thg finanLxal stolements have been pr8pared on th8 hlstorlcal cost conventkjn. The pr)l accounling policies opted are set out kb)w. Golng Concern Al th& tlm8 of 8pprovlng the financial st?tsrrI9, the Iruslees have a rea8onabi8 8XP6Ctallon that th@ charfiy has adequate r680urc&s to conllnu& In (¥J8r8llDnal exlstence for Ihe foreseeablo fLrture. Thus the tru8iee5 conllnu810 adopt t1 golng concern bas]8 of accounrfng In preparlng tha flnantrJal statements. Risks and futur• a88Mp8 The charlty Is a pu ben&fft 8nMty. Pollcles relatlng to categories of income and income recognltlon. Natur8 of Inttom Gross Inc(rfn6 rapresgnts th8 valu8, nel of valu8 aded tax and dlscounts. ol oooth provlded to CU8tcffigrs and work carr16d oul In respect of sorvJGes provlded to Cust&r3. Catogorlo8 ol Income Income is categorl8ed a8 Income from exchango Iransacilorts (contract Incomo) and irmme from non-exohange Iransaollons (gifts). investment income and other Inoomo. Income from exchange tran8actlons is re091ved by the charity for good5 or sorvloes suppllEd under contract pr vthtrre entitlement is sublecl lo fulfilllng performance relal8d Gondltlons. The income tha charfty receives 18 ar4)roxlmately gqual in valug to the goods or servkns supplled by the charltylo tho purchas&r. Incomo from a nonwBxchange transaollon18 where the charily recelves value from th& donorwlthoul provldlng equal value In exoh8ng6, and InBIleS dOrtIonS of mtsney, goods and services fre8ly glven wllhoLFt giving equal value in exthange. 17
Bronte Youth & Communlty Centra Notes to the Accounts for the year ended 31 March 2025 Incomè r6cognltlon Income, etherfroM chr or non exchange transa¢tiDns,1g recognlstsd tyi th8 Stelement of flnanolal 8CtlvStlas {SOFAI on 8 recelvabl8 bask, wh8n a tranlIon or other everbl results in an increase in the charlty'8 a88e18 or a reduction In Its Ilabllitl88 and only wh8n Ihe oh8rSty has18gal enullernnt, th6 incomo Is probable and can be moasured rellably, Imome lo t6rm& and condlllons whlch must b8 mel before the charity Is entilled to the r&80urcs Is nut recognlsad unlll th8 condlUon8 hav8 b&8n mel. All Incom Is accounted for085, befor8 deducting any related fa88 or c08t8, PoJlole5 relating to expendlture on goods andservJc8s provldèd to tho eharlty. R•otsgnlllon of liabiltles and expojxllturo A Ilabllty, and the relalad extEndilure, recognised when a legal or con8trucdve obllgatlon exlsts as a result of a pa81 ev8nL and wh@n It Is morè Ihan not that a transfer of Economlc benefits will be requlred In $8tt1gmenl, arbj when the amount of the obllgallon can be nMsur8d or reliably estimated.. Llab1111188 8rl8lw from futu fijndlng commltments and constructive obllgallons. ITludIng performance related grants, whorg Ihe tlmlng or th8 amunl of thB futur& oxpendllure requlred to settle the obllgallon are uncertain, gwe e to a provision in accounts, whlch18 revl8w8d al the accounting yèar ènd. The provision is increased to raflect any IrTeaSe5 in liablKIv8, and is reaSed by the utlllsallon of any provlslon wlthln the pwlod. and reversed11 any provl$lon16 no longer required. These nW)vents are charged or credlled to th& r6spectfve fund6 end acOv11168 to whlch the provlslon r81at8s. Poljcles relating to assets. liabllities and provisions and othernmtters. Fixed Asset Invostmonts Irw851menLs In subs[die8 are stated at cost less provlslon for dlmlnuth)n In valu6. Tangible ffxedassets Tanglble fixed assets are measuied at their original cosl value. or 8ubsequ6nl revaluation, Dr If donated. as dÈscrftrd 8lxw6. CDSI value IrKknJes 811 costs expended In brI1rj the asset into Its Intended worklng condltk)n. D6predallon has been pr(Jvlded al the fdiowing ratès in oid8r to write off the assets to their antlclpatsd r081dual value over IWr esllmaled u6eful Ilves. Rlght of use assets are depreclaled over the rem8lng tgrm of Ihg base. Constructlon costs and f889 wlll be depreclated over Ihe reThlng tsnn of the I8 once the w(wk5 have bgen compleled. Improvemènts and Equlpment that were fully depreclaled hava been vthtten off from th6 accounts as W wll be replaced by the new construclon costs. A¢U1n for capltal grants and flxed asset funds. Glfts of tanglble fixed ass&ls or grants of a capital nature, given for the purposes of acqulrlng speclllo assets to bo fulty utilised in the furth6rance of the objects of the Charlly. ar8 credlted to fixed asset fuMls after the (ksnaled 88861 hag been rewved or sums havo been properly sxpended on Ihe r&strlctgd purpose. Whgre thè t6rtTh8 of the gfft require thg charity to hold the asset on an ongDing basls for a speclfic purpose. then the fixed asset fund so created Is ca16gDrlsed as a reslricled flx8d asset fuNI. and the relevant reslrlcllons are noled in the Xed asset note 8. 18
Bronte Youlh & Communlty Centre Notes to the Accounts for the year &ndod 31 March 2025 Whor4 lh8 terrn of the gift are met ore the a88et18 acquired, 80 anowtng th8 charfiy to use the asset on an unr&strlcled basis, irdi ths right lo receive the proceeds of any futuro sale of Ihe ass8t on on unresmcted ba81s, then the flxed assetfund so crealed is categorised a$ a designat1 flxed asset lund. When assets ar8 acqulr6d for (he furtheTrnce of the charlils objects, utillsing tha charlly'$ tswn unreslrl(a8d furKI5, transfer IB made from unroslrlcted funds to a deslgnaled flxed 88so1 fund. Whether acqulred uNestrlcted or r88lrlct6d funds. Ihg es3et acqulr8d18 InbIlY sh¢)wn In th8 balarKa sh881 al th6 full cost of acqulslllon or 8ub8equenl revaluation. As the r8lated ass6tG ar6 dapr8cl8ted, In aCCcdance with the depreclalion pollcy.ln order lo relknl the dlmuniilon In the asseto transfer Is made from the re18vanl ILYed assatfunds to either unre8twted or reslrfoted revenue fuMI8. as appropri£fr to the terms of the original glft,11 arw. Tha 6ff601 of Ihl$ poNGy18 that the aggregala of all fLx6d a886t funds sho11 gquale ta the ngt book va6 of flxed assets. In tha flrst year th81 Ihls pollcy was adopted, a trSIer to flx8d a8S8tfunde wa6 mth equ1&nI to the ngt bk va¢ of Ihg 88&el&. Any residual Ilablllty to the dO[r arlsing from, for example, thè asset's futur8 sala, Is dL£trkjs & a conlngenl Ilablllty unt8È8 th8 gvent that would trigger repaymonl of the granl b8come8 probable In whlch casa a Ilabllltyfor repaym8nt Is recounls8d. Inxrfar as lth pollcy relate8 lo Gov8rnmenl grants and to 8Xt8nl that It may te 8 deporiu frDm th9 FRS 102 SORP Istalemenl of Recommendeil Practice for Accounung R8POrtlng byCharill8812019, appllcable to all accounllng perlods beginnlng on or after 181 January 20191, (rhe SORPI, such departur8 kluBllfled on the basls that Stlg In order lo complywhh thè SORP. Debtors Dabttsrs ar8 m83sured al their recoverable amoun15 al the bala $h861 dale. Crodltors and provisions Cr8dkEor& and provlslons 8rtr rocnISed where the charity h5 a present obligatK)n resulllng from a past oV6nt that will probably r88uII In the Iransf8r crf funds lo a Ihlrd party and the amount due to setlle lth obllgalkm can be measured or ostimated reliably. Credllors and provlslons are normalty racognls8d at Ih8ksettlemenl amount after alknwlng for any trade di9Unt9 d. Flnanclal Instruments Tha charlty has 9cted to apply provblons of Section 11 'Basio Financial In8trument8' arKI Section 12 Dlher Flnanclal Instruments ISSLS, of FRS 102 to all of its financial inslruments. Financlal instruments are recoon188d in th8 oharlty's bslanG6 sh88t ihe charfly becomes party to tho contractuol prowions of the inslrumenL Financlal $sget$ and liabililles are offsel, wilh Ihe npt amounts presented in the flnanclal stataments, wh8ri there is a legally 8nforc8able rlght lo sel off the recognlsed amounts and therels an Inlention b seltte on o nel basls or to realise fhe asset and sett16 Iha liabllity slmultanoousty. Baslc tlnanclal assets Baslc fInala1 assets, vthkh Inclixle debtors and cash and bank bahnce8, are Inlllally measured al trans8dlon prlco Including trensaotlon costs and are subsequenty carrl&d al onK>rtlsed cost uslng the effective interest method unless the arrangement conslitules a flnarKSng transactlon, vthère the translI0n Is measurad al Ihe prgsenl value of the fLrtur8 ra2èlpl$ dlscounted al a mafket rate of inter6s1, Flnanclal assets classlfled as rec6fvable wtlhln one y8ar ar8 not amortlsed. 19
Bronte Youth & Communlty Centre Notes to Ihe Ac¢ounls for the year end8d 31 March 2025 Bagio financlal WablllUe8 B8sic finrla1 Ilabllities, Induding credltors and bank1th4ns are inStlally recognlsed al Iransactlon pdce unless Ihe arrangèment conslrtul&s a finanGkng trnlIOn, where the debt Snslwment18 measured at th8 presentvahJB of tha future payments dlscounled at a Maet rats of Interest. Fln¥n¢lal Ilabllili8B cla55itied as poyable wlthln on6 y6ar are not amortlsed, Debt Inslrurrnfs are subsequenuy carr18d al alr[58d cost, uslry effect8 Inleresl rate mathod. Trad8 cr8ditors or4 obllyatlons to pay for good5 or servicos that have been eGwired In tho ordln8ry coursè of operalSorkg from 8uppIFers. Amounts payablè arg classmed Burrent liabltieS If pay¢ 18 due wlthin year or less. Ff not, Ihay are presented as non-7current IlabllMle$. Trad8 credltor5 arè rèwgnlsed knltlalty at traTrsaCth price and #ubSeqL1IY meesured al amormsed cost u8ing the effectlve lTrtsrgsI method. Demcognltlon of flnancl41 Ilablllties Flnanclal Ilabllhles ar8 d8f8CLKJnl8ed when the Gharlvs conlracbjal obligallDn8 explre or are dlsGharged or cancelled. Leaslng and hlrè pur¢ha60 contracts and commllmnt8 sals held under finance leases hire purchase contracts, whlch arg th086 whore substanllally all th8 rlsks and r8ward6 of owngrship of th8 assgt have passed lo the charity, are capitallsed in the balarjce sheet and reclated over thek Usef Ilvos. The conEspondlro1888è or hlr8 purchase obllgallon is treated in thg balarn sheet as liabilty. The Interest 818ment of the rental obligations is chawj to the prolll and loss accounl over Iho perlod of Ih616ase and represents a conslgnt prowrtkn of tha balanc c)f ¢apltal repayments r)utslanding. Rentals pald under opergting lea808 are Char to income on a stralghl Ilw bas18 overthe lease tsrm. Pénslon6 . deflned contrlbutlDn 5theme5 The charity Dper&te$ a deflneLI conlriLwlion penslon scherne. Cor>trlbuth)ns ar& charged lo th& profll and IDÈS account a5 thèy b8come payable in accoidqnw vwith the rule5 of the scheme. Fund Accountlng UnrestrScted fund5 are 8Vgllable for use at the dlscrellon of the truste&s In furth8raw of the general oblectlves of the charity. Restricfed funds arè sublacted to restrictions on Ihelr 8XP8nditurE imposed by the donor or through th& tern of an appeal or a8 Implled by law, There are no d8slgnated funds. ThB are no endowment funds. 2 Llabllity to tsxatlon Thts Trus188s consider Ihal the ch8rty satisfles the tests set out In Paragraph 1 Schgdule 6 of the FInaa Act 2010 for UK corkJ)ration tax purposes. Accordingly, the Charlty18 POt&ntlally exempt from taxallon In respocl of Income or capltal galns recèlved wrthln ca19gorlas covered by chapter 3 parl 11 of the Gorporath)n Tax Act 2010 or Secllon 256 of Ihè Taxallon of Cha¢able Galns Act 1992, to Ihè ext6nt that such IKorTr8 or galrts are applied 8xchJslvely on the specill¢ charltablè Obj of the charlty and for no oth6r purposs. Value Added Tax Is not recoverable by Ilw charlty, and Is therefore included ni the relevant cost8 In the Statement of Flnanclal Acllthe8. 20
Bronte Youth & Communlty Centre Not88 to th8 Accounts for the year ended 31 IITarch 2025 3 Wlnding up or di8801utlon of tho charlty If upon wlThJing up or dissdutlon of the charlty Ihere mally assets, after I sat18f¥cth)n of all debts and Ilabllltles, the ass8ts reprasenlsd by the accumulated shall b? transforrnd lo soma trther charStable body or l)odle8 havlng slmllar oblecls to the charlty. 4 Flnan¢lal Instrument8 2025 2024 Carylng 4mount of linanclal assets Debt Instruments m&asured at CDSI instnjmenls measured at cost 549,174 132,149 54g,176 132,149 Corrying amont of Ilnonclal Ilabllltlo8 Mwured at cost 448,910 47,335 5 The contrlbutlon of voluntsèrs The tru81888 valuè th8 slgnlficant Gonlrlbullon mad8 to the a¢tivilie5 of the chorily by UnFk1 volurrteers. In accordance wtth Ihg SORP. and In r8cognSlon of the d1rriculéS In p13clng a monetary value on the contributio from volurrteerts, the tribUtIoN of volunteer818 not Includ8d wlthln the Income of the charlty. 6 Slaff c0818 and 8molumonts Salary¢o$ts 21125 2024 Gmss Salarleg excludlng Iru8t88s and key mnagement personnel Employer's Ngtlonal Insuranc8 for all staff EMplBr,8 opemling costs of dollned conlrfbullon p8nslon schemas Satarfes and b8nofits paid to key management personngl 100,710 5,25Q 2,256 47,055 21,596 783 36,233 Total salart•È. wages and related costs 154271 5B,612 rhe e¥madequ1¥a71enl ntmnber of full Ilmo staff deployed In ¢fftrentactlvltles In thar was:. Engag8d on charitable acllvtties Engaged on managerr1 and •lminlslratlon Tho •stlmaled fulltime eqvivalert number olallstallemployed es abovo 10 No 8mployees recewgd gmolumenls lexcludiTrJ pension cos151 in excess of £60.000 p8r annum.12024,' none) 7 Remuneratton and paynwnts to Trustges and persons connoctad wlth them 2025 2024 Rgmuneratlon payab19 to Irustaès or connectedpeOn5 A De&ry 60.000 40,386 Totsl ramunoratlon 60,O¢XI 40,386 21
Bronte Youth & Community Centre Notss to the Accounts forthe year ended 31 March 2025 Duilng thè year A D8ary cfru8t¢e} continu to act Prolect Man8g8r lo Impl8rn8nl the YIF Grant. Thls work Is fully funded by the YIF R8v8nue Grant. Board considered the necess&ry gkllk and r880urc8s ruIr8d to deliver a succe88ful programme end requestèd that A Deary undertakg thg Pri¥ Managoment role whllst rèmainiThJ a8 a Trustee, This was raJfltsd by th8 Board ar a Contracl for StsNlc?s Is In place for thè dur8th)n ol the furKllng poriod Ih8t has r¥Jw been extended lo December 2025. 8 Tanglble flxed assets Cuent Year Constructlon Costs & fees Right of us8 assets Total Co8t At 1 April 2024 Additlons 282.108 1,322.399 28.350 310A58 1.322,399 At 31 March 2025 1.604507 28.350 1,632,851 Depreclatlon Al 1 April 2024 Charge for the year 2,100 525 2.11} At 34 March 2025 2,625 Nét book value At 31 March 2025 1,604,$07 25,725 1,630,232 At 31 March 2024 282.108 26,250 308 358 Construction costs aNI fees relat8& to th8 dèvaknpThnt of the land and buildings on the Wg8t side of Trowbr Streeth1O1 are subject la charge no MS27908 S8uetary of Statè for Culture Medta and SFJI. 9 Investments held as flxed assets Inv68tmènts Total BubsldlarlBs Carrylnll valuos of Investrnent5 Additlons At 31 March 2025 Analy81s be88n falrvalue and hlstorlcal ¢0st Investments as above held at cost The IOOYO 8ubsidlary InVtnI Is in THE BRONTE YCC LTD, Company number16135240, lnwrpora1 on 13 DecemLEr2024.The 8ub81dlary dld not start to trado In th8 year lo 31 March 2025, 22
Bronts Youth & Communlty Centre Note8 to the Accounts for the year ended 31 March 2025 10 Debtors 2025 2024 Prepayments and acorwl Income 25,475 15,385 11 Crédltors: amounts falllng due withln one yaar 2025 2024 Restated 41,173 5.548 614 Trade cradmors Accruals Other cr*torS 418.753 29.198 4148,91Q 47,335 12 Credttors: amounts falllng duo after one year 2025 2024 R&stated 25,726 Qthor credllors 25,200 13 Related party transactlon8 In addlllon to trustees. remuneratlon vjhlch Is fulty dlsclos8d kn the mlas abova, Lwra Caln. employed as Centre Man8g8r, Is the daughtèr of Bemard Nalty, a trustee. Thelr remunerath)n Is dFsclosed as part of key management remunerallon In note 6. 14 Parlicular8 of how partlcular funds are representsd by a8Set8 and Ilabllltl88 Al 31 March 2025 UnrnstrlGted Re51ri¢lBd Total funds fvnds Funth Tanglble Ftx8d Assets Inv6gtments at valuation'.- FNpda8s&I investments Current Assets Current Liabilbes Long Term Liabilities 1,630,232 1,630.232 549,174 (446.0601 125,2001 549.174 1448,910> 125,200 (2.) 77,916 1,627J82 1,705,298 At 1 Aprll 2024 Unrestrleted fund5 Restrlctod Total Fund a5 raslated TaThJlbl9 Flxed Assèts Curr8ntAssets Current Llabllllles Long Term Llabllltks 308,358 31J8J58 132,149 {47A35) (25.T251 132,149 144,2651 125,7251 (3,0701 61159 305,288 367,447 23
Bronte Youth & Communlty Centre Not88 to the Accounts for the year endad 31 March 2025 15 Change in lotsl lund8 overtho year as shown In Noto 14. analysed by Indlvldual lunds FuMl# br1 MoveTMnt In Transtsr5 fowwNrd Irom funds In between funds 2025 In 2D25 Funds cariied forwthtlo 2026 2024 ReBtsted 880 Nol• I Un31¢0d ond dgslgnated fvnd&. Unrastrlcted Revenue Fun(L8 82,159 15,757 77,916 Total unrestrlcted and déslgnalèd funds 62.159 15,757 77,916 Restrlctsdfunds Liverp(x)I Clly Council Pocket Park PH HDII Foundatlon Nallonal Lottery YIF Capltal Granl 15,500 7,680 15,51JO 1,3fj0 6,OlS 1.604,507 16.3201 6,015 282,108 1.322,399 Total rnstrlct8d 304288 1,321094 1,627,382 Total ¢h?rfty fund8 367.447 1A37W51 1,705,298 16 Anatysis of movemonts in fund8 over tha yaar as shown In Note 15 other Income E¥pendltur¢ Galns & Movem¢nt LoBBe8 in fund8 2125 ?25 "2&25 2025 UnMstrlGt8d and deslgnated fimds.- Unrestricted R8v8nue Funds 67,422 (51,6651 14757 Restrkted fund8.'. PH Foundat YIF Revenue Granl Natfonal Lottery YIF Capl18l Grant 16,3201 451,746 (451,746) 20,000 13,985) 1,322,399 {&3201 6,015 1W2.399 1,861,$67 1523,7161 1,337,851 24
Bronte Youth & Communlty Centr6 Notss to the Accounts for the year ended 31 March 2025 17 The purposes for whlch the funds as detailed in nots 15 are held by th& charlty are.,. Unrns¢rictsdanddeslgnated fvnd8.'. Th&so funds ar9 h8ld for th8 meetlng tha c&i8cllv8s of tha Charlty, and lo provlde r68eJvb6 for fuWre actltIes, aml , sublecl to chaty legisialion, are free from all ro8lrfcllons on their use, Unrestrlcted Revenue Furwjs Restrlcted fvnds... Reste Fixed Asset Fund8 The purpose of Ihese fundsls described under the acGounllng polloy 'Accounting for ¢apllal grants aThJ fixed asset funds,. Th15 fund represents the re81rloted surplus arlslnll on the ravaluatton of the charills assets. Ro8Mcled Ravaluallon Raserv8 Lfverpool City CnCIl Pc¢kat Park Conlrlbutson towards the cl8arlw and gard6nlno on a derellGt slle. PH Holl Foundathn Contrlbullon towards th6 Bron18'Eldgrs & FamityAuUsm' project. Thls major grant from the Youth knvBslMent Fund Is to.. 11 Cr8ate. eXpar and Improve local youth facilille5 and their service5. In art0 dth posltlv& outcomes foryoung p8opl6. inGludlw improved mental 8nd phy8lcal lIbaIn, and 8kllls for Ille and WDrk: 21 bulkVpr8S8rve youth faclllllèg that are fft for PUrse in left behimt areas includSng havlng a eloped buslness plan by March 2025 trj moke the facihty Ilnanclally su8tsinable and uNkrtaklnu Iralnlnglcapablllty bulldlng to1mprov¢ Ihelr markellng and revenue generath)n skllls by 31st March 2025., 3) develop environmentally su81alnable youth faclfftleB', 4) drive Improvements in youlh sector cap8blllty 5) Improv8 wcess. parllclpalion arwl strx*t-lerm welbelng of young Includlng having at 1 onè tr31ned workerlvolunleer trBined to a recognlsed qualMc&llon In youth Work wlthln 12 months of OFening,' and 61 Im5WOV8 th8 8vldence base for the ytwlh sector. YIF Capltal and R8venu8 Grant 18 Ultlmats Controlllng party The Gharity Is und8r control ol1151ogal m8mb8r8. 25
Bronts Youth & Community Centr8 Dotalled analysls ol Incomo and expenditure for the year ended 31 March 2025 85 required by the SORP 2015 Thts Inalysis is classslfiod by oonventlonal nomlnèl dos¢rfptlons and notby actlvlly. 19 Donatlon8. Grants and Logaclos Current year UnraBtrk19d FundB Current yty Re¥trl¢tsd Funds Currentyear Totsl Fund9 Prloryear Total Fundb 2025 2025 Donatlons •nd gfft8 from Indlvldual8 Sm&ll donalloNs Indnihjually less thgn £1000 JW Caln 6,681 1.30D 6,681 1,31M) 9,887 Total donatlons and gifts from indlvlduats 7,981 7,981 9,867 Currnntyoar Curmntygar cmntygar Unr68trlcted Reslrlote(I Total Funds Funds Funds PrlorY•ar Total Fund5 2W25 225 1024 grants from government and publlc bodies YIF Revenue Grant M8rseyshJe Police ersayskls PlayActlon Council Department for Educat HolidayAClIeS and Food 451.746 461,746 500 204,760 500 1,700 1,700 8,500 13,551 13,551 18.3e4 Natlonal Lottery LFverpool Clty CnCIl Varlous 20,000 20,000 35,014 35,014 24,905 Total public sector revenue grants 50,765 471,746 522,Sll 256.529 R#venuR grants from govornmont and PblIC bleS . Prlor Y&ar anolyslg Prioryaar Prlorygar UnYestriBt8d Rgstrictsd Funds Funds 2024 Prlor Yoay Total Fund5 2024 2024 Prior Year 51,769 204.7 256,529 26
Bronte Youth & Communlty Centre Detailed analysls of incomo ond expendllure for the year endod 31 March 2025 as r•qulred by thg SORP 2015 Curtsnt year Unrestrlctod Funds Current yo Rè6triGtsd Fund8 Currant yè¥ Total Funds Prforyear Tot#l Funds 2025 2025 2024 Revenuè yrantts and (k+natlong from n4)n publlc bodl&s Granby Toxteth 400 400 Tolal private sector rvenue grant8 400 400 Cumntye UtrICted Fund> Currentyear Re5triGtsd Furb Cu¥r•krtyear Tot81 Fund PrlorYe•r Total FundB 225 2tr24 Capltal grants from government and public btsdles YIF Capltal Gran 1,322,399 1,322,399 282.108 Total publlG 5eclor capital grants 1,321399 1,322,390 282.108 Capital grdnts from 90rnmèt and publlG bodl•s - Prloryèar analysls Prlor Year Prlor Year Prloy Yèar UnTrstrleted Funds Rtt8trlcted Funds total Funds 2024 2024 2024 PrlorY94r 282.106 282.108 Total Donations, Granls and Lègacles 59,148 1.794,145 1,853,291 548,504 UnrE5trrGted Funds 2024 Re8trKle Fund6 2024 Prlor Yff Tota] FuJ%15 2024 Prloryear Total Donatlons, Grants and Legacles 61,638 48fj,868 548,604 27
Bronte Youth & Communlty C8ntr8 Delailed analy818 of Income and expendlture for the year ended 31 March 2025 a8 requlred by the SORP 2015 20 Income from charltabl6 actlvltle8 - Tradlng A1vItIeS Curr8ntyoar Cuant year Cuffent year Unr88trlctsd Restflcted Funds Fund¥ Cuffent y8?r Totwl Funds Prforyèar Total fuhth 202 2Q25 20¥ 2024 Primary purpo89 and anclllary tradlng ActlvlMès Income RODM Hire 6,242 48 5,242 8.780 Total Prlmary pwpose and an¢lll&ry tradlng 5,290 $290 21 Total Income Irom charllabh actlvftles Currentyear Unre5trlcte Funds CuprEnt year Restricted Fundg 202S Currentye4r Totsl Fundj Prioryear Cuffentyear Total Fundb 225 2025 224 Total Income Irom charltrab18 tradlng 5,290 5,290 9,278 Total from charitablp gcllvities 5,290 5,290 9.278 2 Investment inwme GuffBnt ar Unrestrlcted Funds CuNent ygar Rè$trfctèd Fund5 Current year Total Funds Prlor Year Total Fun Z02¥ 2026 2025 24 Bank Interest Recelvablg 2,986 19B6 1,461 Total investment Income 2,986 2,986 1,461 28
Bronte Youth & Communlty Centre Detalled analysls of Income ond expendttur8 for the year endod 31 March 2025 as required by the SORP 2015 23 Exp&ndllurg on charltable activiti88 - Dlrecl spendlng Currnnt ar UnTestrhJlod Fund8 Cyrrent year R85tfiBt8d FuM13 Cwrentyear Prlor Yothr Total Fund Total FundB Current Year 202S 2025 2025 2D24 Gros$ wagas and salarle3- ¢hwilabl8 actfville$ Ervwloyer8' Nl - Ch8rftable aolThillleB Delined contrlbutb)n p10 costs - charltsDIO acllvllles Travel Subsistsnce- Charltablo AclM1188 Acdvltl8s. lrfps, ftyjd reswjenlial YIF eng4emerrt Sessional f888 147,785 2.070 147,765 5,250 2,256 305 40,077 14460 1,366 57,829 3.180 2,258 138 18,440 1,460 166 783 167 21.637 13.iKK) 581 32,fj59 21,106 5,935 Total dlrect spendlng 25,640 185.839 211.479 118,893 Prior Year Unr8s¢rfcted Fund8 Prloryemr R95trict•d Fund8 PrIorYr Totsl P$ Prior Year 2024 2024 2024 Gross ¥rages and selari23- charitable acllvilies Defined contrfbullrjrn pension c(K8ts - charitaNe aclivlttes Travel and Subsistenc8- Charftable Actlvi1168 Adivilies, trip8. food and re61denllal YIF 8ngag&m8nt Sessional fees 12.989 44,840 57029 783 783 581 32,459 9,426 200 11,680 32,659 21.106 5.935 Total dlrect sp8Thdlng fj2,173 4720 118,893 24 Support cost5 for charltsble activilies Curnrrtr Cwront yoar Current yèar Priorye Unre$irl¢ttd Restrkled Total Fund5 Total Funds Fund8 Funds Current Year 2D25 2025 2025 2024 Employee oosts not Included In dlrect ¢osts Tralnlng and walFar8- staff Recrullmant expense3 HR co818 Ent6rtalnlng 322 540 2,097 2,283 542 1.159 542 1,159 211 211 Volunteereosts Volunteers, expenses 113 113
Bronle Youth & Communlty Centre Detalled analys18 of Income and exwndlturo for the year ended 31 Mah 2025 as requlred by the SORP 2015 Rent Storag8 and rgmoval cts Rale6 and water charges Light heal 8nd power Cleanlng and waste manBgemenl Premises repalrs, renew818 8nd malnlena 19,38S 9,505 424 1.019 19,385 g,TSS 2,828 8,792 359 260 931 9,206 706 5,773 305 4,958 Adnplnlstrative overheads T814phone and Internet St8tk)rwy and prfntlrvJ IT support, sofiware and nSuM&bIeS Subscriptions 8oltware Ik8nc8s arbj expenses Adv8rtlsing and markellng Insurance Sundry 8xp6n889 ConstrtIon cos18 Equipment ¢08ts Prolect Man2gemenl 426 407 20 394 343 466 2,671 134 {180) 970 529 7,041 5B5 343 75,370 40,316 593 1180) 480 126,920 327 805 5,653 122 7,021 201 74.904 7,645 459 18,048 1,634 251 126,920 99,178 Prof8sslonal fees pald to the Auditor orlndependentExanFln8rln addltlon to audtt ancl examination fees As detailed in Note 25 26,654 27,254 Prof$10al ffees pald to advlsors other than the auditor or axamlngr Other legal and prolasslonal 3,852 S.852 17,826 Financial costs Bank Gharges t)epwiallon & AM08&110n In total for th8 p8rlod 3e3 525 158 525 Total support cos15 - Current Year 15,225 286.2q2 301,437 172,409 Cwrenl year Unre5trlctod Funds Current Restricted Fund Prloryear Prlor Year Total Fund5 2024 2Q24 Employe8 Costs not Inoluded In dlrect costs Tralning and welf9re. staff R8crullment expenses HR costs 12 396 528 1,701 2,283 540 I097 l283
Bronte Youth & Community Centre Detalled analysls of Income and expendlture for the yaar •ndod 31 Pllar¢h 2025 as roquired by the SQRP 2015 Premlses Eypenses Rates and water charges Lloht heal and powsr CleanirKJ and wasta mgriagemgnt Pramkos repairs. renewd8 and malntsn8nce 931 9,206 931 93Oe 706 4,958 4,718 240 Admlnlstratlva overhaads Telephone and Internet Stallon8ryand prfntlng IrsupporL soffvMr8 arKI consumable5 Adverti51ng and marf<8tlng Insurance sU1ry exp&rJs88 Projecl Manao8m6nt 327 885 70 28 1,534 45 284 327 885 5,653 18,048 1,534 251 99.178 5,583 18,020 206 98,B94 PmfessiDn?I fees pakl to the Audltor or Independent Examlnerln addition to oudK and examlnatk)n fees As detalled In Nots 25 7.303 7,303 Professlonal fee5 pald to advlsors Other legd and professional 4.544 13,282 17,826 Financlal costs Bank charges Depreclath)n & Amortlsalon In total for the period 158 158 Total support costs - Prfor Year 24,369 148,040 172AOg 25 Olh8r Expendlturo . Governance costs CUrrt year Unre8trlctsd Funds Currentyear Currentyèar R88trfct&d Totsl Fuhd8 Fund5 PTlorYoar Total Funds Current Year 2025 2D2S 2D25 2024 Indepondènt Examinerfs fees Auditor's fees Board costs 1,080 10,800 10,800 673 Total Govomanc8 c081B 10.800 10,800 1,753 31
Bronte Youlh & Community Centre Detalled analys15 of Income and expenditure for tho year ended 31 March 2025 as rèqulred by the SORP 2015 Professional fees pald to th6 AtltOr or Independent Examln•rln addltlon to audlt and examlnatlon fees cUrrentr Unre8lrlGt8d Funds Current year Curmnt yèar PrlorY8ar Totol Fund8 Total Fun Restrl¢tsd Funds 2025 2025 2025 other financial servlc68 600 26,654 27254 7.303 Tolal additlonal f99$ Included In 3upport Costs at Nots 24 600 26,654 27,254 7,303 26 Total Gharitable expenditure urront year Unrestrfcted Fund$ Curr¢ntyeaT Regtrtctsd Funds Gurr•ntyoar PYlo¥Year Total Funds Total Funds Current Y8ar 2025 2025 2D25 2024 Total direct swNling rolal support costs Total Govemanc6 costs 25,640 15.225 10.600 185,839 286,212 211,479 301,437 10,WJIJ 111,893 171409 1.7SJ Totsl charitable expenthlur¥ 51,665 4rd,051 523,716 293,056 Prioryoar Unro$trlcled Funds Prlor Year RtrIcted PriorYeHr Tot Fundy Prlor Year 2024 2024 2024 Total direct spendlng Total supwrt Costs Totsl Gov8rnance c08ts 62,173 24.3fj9 1,753 118,893 172,409 1,753 148,040 Total charltable expèndlture 88,295 204760 293,055
Bronts Youth & Community Centre Activity analysls of Income and eXndItUre for the for the year 8nded 31 March 2025 Thls analysh is classslfle(I by a¢tMly and not byconvantlonalAomhMldescrlplYons. 27 Analysls of Income by aclfvlty 2025 21J24 Acllvlty Income from charltablo activities Other charitoble liVi11e8 5290 9,278 Summary ol Total InconK, Including the Items above Charitabb aGtivi(ies Donallons & Legacies Investment Incom 5.290 1,853,291 2,986 9,278 548,504 1,461 Total income a¥ shown In the SOFA 1,881,567 559,243 Cat8gorf&* of Income Income from 8xchang8 Iransactlons 1,861,567 559,243 28 Analysls of charltable expenditure by actfvmy Acthjlty Dlrect costs 8upport ¢Dsts Grant fundlng of actlvltl&s Total Totsl 2(J25 2025 2025 2024 Other charitable activities DlreGI costs Employag costs not inclUdj in direct 211,479 211,479 118.893 73J4 4.920 Volunteer costs Premiseg ÈXP0n88S Admlnlgtrallve ovetheads Prolessional f&89 Finonclal costs 113 39,119 222.977 31,106 888 113 39,119 222rI 31.106 888 15,801 125.876 25,129 Total Othgr charftable actlvlt195 211,479 301,437 612,916 291,302 33
Bronte Youth & Community Centre Activity analysls of Income and 8xpgndlture lor the for Ihe year end8d 31 March 2025 Summary of charltablo ¢o#ts by aotlvlty Dlrect Gosts Support costs Grant funding of activities 2025 Total Total 2025 2025 2025 2024 Total Othgr ¢harltable aotlvltles Tol81 (>)vemance costs as dotailad In Not6 25 211A79 301,437 512.916 291.302 loo1 10.8CKJ 1.753 Totsl charitable expendlturè 211,479 312237 523,718 293,055 34