BYPG
Braintr& Youth Project Charity
ANNUAL REPORT
2021

## **Welcome to our Annual Report** 

**During a tough year, we have continued to connect with as many young people as possible. Although we may have spent the majority of our time ‘meeting’ in the online sphere, with face-to-face sessions and trips being put on hold, we have made the best out of a bad situation, and provided as many activities as possible in an online capacity.** 


_Unfortunately due to the year we have had, we do not have many pictures from 2020. We have however included some pictures of past years trips and activities as a reminder of some of the brilliant opportunities we are able to offer our young people._ 

1 



## **CHAIR’S REPORT** 

This is my first Report as your new Chairman, having been acting Chair following the unfortunate postponement of last year's AGM, due to the first lockdown. I am pleased to say my appointment was confirmed at a subsequent virtual AGM later in the year. 

Well, here we are again, another virtual AGM, a year on and now in the midst of our third national lockdown. To say that 2019/20 was challenging is something of an understatement! We have been unable to offer our face-to-face sessions for a large part of the year. For a drop-in centre that is a bit of a problem! However, the fact is, we are facing the new year in better shape than we have ever been. How come you might say. Well, the answer is simply the hard work of the staff and Board, who continue to amaze me with their dedication to the job and passion and commitment to the cause, to the vision of the founders of the Hut and the task we have set ourselves as so clearly articulated in our mission statement. 

It all starts with Jon our Youth worker. Jon has worked hard providing online sessions and materials while we have been unable to meet in person. He has planned trips and activities that are all set to go once we are able to do them. Holly, our other staff member, organises the office and keeps all the paperwork in line and overseas the maintenance of the buildings. 

Various Board members have brought their expertise to the table. Graham has done a sterling job in raising funds for us. We have funding securing the salary of our staff members and funding for all sorts of trips for the youth as planned by Jon. His work and the faithful contributions of local churches and individual members ensure our running costs are covered as well. It is in no small part due to Graham’s efforts that the Charity is in such a secure financial position. However, we should not be complacent, the outlook for charity funding may well be challenging in the future in more difficult economic times. Graham’s task will not be getting any easier for the foreseeable future! 

Kirsty continues to steward our funds and keep the books and Matt brings his expertise to the maintenance of the building. David takes a lot of the day-to-day management responsibility as Deputy Chairman and keeps our IT in order. 

So, you will see we are blessed with a great team, have a building which is now fit for purpose, are financially secure and with exciting plans for the future. That is grounds for optimism. There are more challenges ahead, we have no idea as I write this when we will be able to reopen, but for the reasons above I am confident we can face whatever the future holds. God has abundantly blessed this charity in my time on the Board. He has raised up the right people at the right time (Nigel my immediate predecessor was the right man at the right time, for instance) and I have no doubt our faithful God will continue to bless this work in his name. As it says on one of my mugs “let's do this”! 

Andrew East 

Chairman 

2 



## **SECRETARY’S REPORT** 

Braintree Youth Project Charity (BYPC) was incorporated under the Companies Act 2006 as a private company limited by guarantee on 11 November 2010.  It was entered into the Charity Commission’s Register of Charities on 15 November 2010. 

## **11 Board meetings have been held since our scheduled AGM in March 2020 (which was postponed until 14th July 2020 due to Covid-19)** 

**Annual Returns** to the Charities Commission and Companies House were submitted within the correct timespan. 

## **Subscribers** 

As at  29th January 2021 the Charity had a total of  22 Subscribers. 

Holly Legg 

Company Secretary 

## **DATA PROTECTION OFFICER’S REPORT** 

The Charity continues to ensure that any personal data it handles is in line with the GDPR (General Data Protection Regulation). 

We have an online cloud system which is encrypted for email and Storage.  The board members and staff all use this to ensure that personal data is kept safe. 

When the country went into lockdown, BYPC utilised online cloud facilities to run online sessions for the young people. 

All sessions have been run in accordance with GDPR and safeguarding regulations. 

To my knowledge there have been no data breaches over the last year and we remain fully compliant with Data Protection laws. 

This year, Braintree Youth Project Charity have had the following data requests: 

||Subject Access Request<br>|Erasure Request|
|---|---|---|
|No of Requests|0|0|



Data Complaints: 

We have received no complaints about how we deal with personal data. 

David Huxter 

Data Protection Officer 

3 



## **FINANCE DIRECTOR’S REPORT** 

This is a strange year to report on. We managed to secure a number of grants, thanks to the hard work of our fundraiser Graham, but most are restricted grants which we can’t spend until life returns to more normality. Sessions are online rather than at the Hut, but we still have building costs to pay. 

We received a COVID-19 grant from Braintree District Council towards building costs during the first lockdown, which has been very helpful. 

A decision was taken that work could be done from home, so the staff were not furloughed. This has meant an element of security for Jon and Holly at such an uncertain time. 

Our unrestricted funds were boosted by a bequest from long-time supporter David Henfrey, and we are very grateful to David’s Executors for their effectiveness. 

We were delighted to receive donations from two local businesses during the year, thanks to schemes run with their customers. Both Borno Pharmacy on the High Street and the Compasses Inn in Littley Green donated money raised through their prescriptions (Borno) and through their takeaways (Compasses). Support from local businesses is vital, and helps build our local community. 

BYPC continues to meet our core payments of rent and utilities from individual and church donations. These monthly payments are critical to the running of the charity, and we thank everyone who gives on such a basis for their continuing support. 

In this financial year, we received the repayment of Holly’s SMP for her maternity leave from HMRC, and we claimed our annual Gift Aid payment. If you do give to BYPC and are a tax payer, please ask us for a Gift Aid form which will enable us to gain an additional 25 per cent from HMRC for whatever you donate. 

The Accounts are printed separately to this report, however, the baseline figures are: 

Income - £75,729 

Expenditure - £42,912 

The Restricted Funds Income in the year totalled £46,359. Of this, only £16,560 was spent within the financial year, leaving £29,799   to be spent in the 2020-2021 financial year. Some of this has already been spent, in December 2020, on the refurbished toilet. The remainder will be spent as and when we can undertake normal activities. 


**Building a fire.** 

**Layer Marney 2020** 

4 



## **Grant Funders in 2019-2020** 

## **Restricted Grants** 

Jack Petchey Foundation Community Initiatives Fund Awards For All 

Essex County Council (Active Braintree) 

Rank Foundation Foyle Foundation Braintree United Charities Braintree District Council (Toilet project) Braintree District Council (Skills project) High Sheriffs Fund Essex Police, Fire & Crime Commissioners Fund 

CSS Charitable Trust 

Essex Youth Trust 

Fowler, Smith & Jones 

## **Unrestricted Grants** 

Tudwick Foundation Matthew Wrightson Trust Co-op Community Fund Augustine Courtauld Trust Oak Trust Annie Tranmer Trust 

5 



## **FINANCIAL SUPPORT** 

There are many different ways to support us financially: 

##  **Monthly Standing Order** 

Setting up a monthly standing order helps us to plan our day to day finances. You can give any amount you want, but typically £5 or £10  a month is the norm. It is straightforward to set up from your bank account—contact the office for our bank details if this is a way you want to start giving to us. If you are a taxpayer, we can claim an additional 25% of your gift  from the Government. Contact the office for a Gift Aid form, or download from our website. 

- **Give as you Live** 

If you shop online, you could raise money for us at no extra cost. Go to 

www.giveasyoulive.com and from there, link to the website you want (eg Amazon, Argos, ebay, Currys PC World, Very—to name but a few). The site will register any purchase you make and give a percentage to us. For example, a £50 purchase at John Lewis would raise 50p for BYPC. 

##  **Essex Lottery** 

The Essex Lottery donate 50% of the ticket cost to your specified charity—so buying one £1 ticket a week would raise £26 a year for us, plus you get the chance to win a cash sum in the lottery.  Go to www.essexlottery.co.uk/support/braintree-youthproject-charity or follow the link from our website to sign up. 

##  **Co-op Local Community Fund** 

Co-op members can donate 1% of every spend at the Co-op store at Galley’s Corner to BYPC. If you’re not already a member, you can sign up in store, or go to www.coop.co.uk 

##  **Amazon Smile** 

If you shop on Amazon, you can donate via Amazon Smile, which will donate 0.5% of your shop to us, at no extra cost to you.  Just go to www.smile.amazon.co.uk and search for us. 

6 



## **YOUTH WORKER’S REPORT** 

In one way this year’s report should be quite easy to write, for most of the year we have been in lock down, face to face sessions and all organised trips and events have been cancelled. But that also makes it hard to write as it was a time of what could’ve been. 

Over the last two years we have worked hard to create a welcoming place for the young people of Braintree, to offer them a safe space which they can come and rest, escape and socialise. Trying new experiences and having adults in their lives that they can chat to and feel supported by. This year we had planned to offer more activities and experiences, probably the most in the last three years. We had built up great relationships with many of the young people and had increasing numbers as we met many new faces. (We now have over 100 young people on our books and an average of 20 at each session.) 

When the first lockdown came into effect It felt like we hit a brick wall, that our hard work had been derailed and we now faced an uncertain future. It was a time for us to rethink how we could interact with the young people. By the end of April, we had put in place an online session on Friday nights. Up until that point, we had been posting on our social media channels daily activities and challenges. It was something that might help alleviate any boredom, or give the young people something else to focus on instead of school work or the current Covid situation. 

The hardest part about this year has been not being able to provide the space for young people to come and get away from the stresses and strains of life. Not being able to interact with them face to face, or see them grow as they make new friends and make the centre their place. After all that is the bread and butter of youth work. 

In all we probably see 4 to 5 young people each Friday online. They have enjoyed the games and activities we have organised over the last nine months, including online escape rooms, an adventure quest role playing game, treasure hunts and a variety of quizzes. 

The online sessions, although a very useful tool, will never be able to fill the void of drop in sessions at the youth centre. As we have seen a clear difference between the number of young people that attend online and drop in sessions. We were fortunate during our stint in the lower tiers to open up one of the areas of our centre and allow some face to face sessions with a small number of young people, who had to book a spot at each session. This was a great chance to have more in-depth chats with the young people and for them to have their space back. 

I am praying for sessions to return in the spring and I have faith that God will help us get through this time and continue to find ways to help show love and support for the young people of Braintree. In a way this has been a gap year and all that we had planned will go ahead but just a little later than we had first planned. It has also given us time to make sure our centre is prepared and organised and that as a charity we are primed and ready to go once restrictions are loosened. 

Our plans for the future will be to have each week filled up with drop in sessions, parkour sessions, online sessions, workshops to help teach new skills, and an 18-21 group for those who wish to keep coming once they reach the age limit. We are also hoping to start a youth worker apprenticeship scheme. This would help both us as a charity and give a young person the chance to get into the world of youth work. Of course we will also throw in a few trips away and another chance for our young people to experience a week away at an outdoor centre in Wales, pushing themselves to do things they have never done before. 

7 



This year may have been a setback but I believe it will only help drive us to do even more for the young people of Braintree, as we want to make the most of our time with them.  At the heart of what we do is the desire to make meaningful relationships with the young people and be a positive input, it’s about quality not quantity. But that doesn’t stop us from dreaming big and trying our best to do more and more, and if we fail in achieving or doing all that have planned then at least we tried. 

The young people of Braintree are going to be desperate for things to do once normal freedoms are restored and we will be ready to provide them with a place to go and grow. 

Jon Hughes 

Youth Worker 

## **TRIPS FOR 2021** 

- We have the following trips and workshops booked for 2021: 

- A week’s residential at the Essex Boys and Girls centre, Maes Y Lade, in Wales. 

- A canoe day trip down the river Chelmer. 

- A day trip to the Essex Boys and Girls Club centre, Layer Marney to try their new climbing wall. We may also look to arrange another day out to do some more outdoor activities at Layer Marney. 

- Day trip to Nuclear High Ropes. 

- A trip to the local Ice Skating rink. 

- A graffiti workshop 

- Make up and Beauty workshop 

- Mental health and resilience workshop 

Along with the trips that have already been booked, we are keen to book more trips as and when we receive the funding, and upon the suggestions of the young people. Each year we normally have 3 grants from the Jack Petchey Award. The young people who are awarded have the choice of either choosing to spend the money on a trip or towards some new equipment, so no doubt we will have at least one day trip following a Jack Petchey Award. 


**Layer Marney 2019** 

8 




## **Mountain climbing in Wales.** 

**2019** 


**Activity day at Layer Marney.** 

## **2019** 



**----- Start of picture text -----**<br>
Ice Skating<br>2019<br>**----- End of picture text -----**<br>




Parkour
2020
Layer Marney
2020

## **CENTRE MANAGER’S REPORT** 

It’s been a strange and challenging year at BYPC over the last 12 months, due to Covid-19. We had so much planned for 2020, with many trips already booked or the money ready and waiting in the bank account for trips in the pipeline. We were hoping to be able to give the young people another fantastic year full of fun, and new opportunities. Fortunately, we have been able to keep hold of the money received from grants, and it is ready and waiting to be spent, hopefully in 2021. 

Unfortunately, due to the inability to hold face-to-face sessions, this has meant that we have lost contact with quite a few of the young people, with only a few choosing to attend our online sessions. Some of which have now reached 18, and will no longer be able to join us when we are fully operational again. When we do reopen, we are hopeful that we will be able to welcome back most of the young people who attended our sessions, and we look forward to welcoming new faces. 

However, due to the lack of sessions taking place, we have been able to complete some work on the centre, without having to disrupt any sessions. This includes the installation of a brand new accessible toilet, a fully decorated and kitted out café area, as well as new desks being installed in the staff office. It has also given us the chance to do a good sort out, and pass on any equipment that was no longer used, and to make sure everything we do have is in good working order. 

During this time, we have continued to stay in touch with our contacts at the YMCA, and Thirst Café, who offer similar services to us. It has been good to chat to them during this time, and offer each other support when needed. 

We are looking forward to the rest of the year, and hope to continue to grow the number of young people we are able to reach and offer opportunities to. 

Holly Legg 


**Parkour** 

**2020** 

9 



## **FUNDRAISING OFFICER’S REPORT** 

Generation of funds to support our activity has again proved difficult as not only was the Stock Market very volatile, thus effecting available funds, many Charitable sources put their normal areas of support on hold and directed funding towards organisations effected by the Covid virus. 

Nevertheless, we were magnificently supported by regular providers and in some cases new sources. To the point that total income from Fund-raising alone was up by £19,000 (54%) to £54,500.00 which was a staggering response. 

Much of the funding was directed towards projects and the Youth Officer’s report will indicate that most of this funding has not been spent due to Lockdown. However, it has been held over for activity during the coming year. Plans are already in place to introduce our programmes as soon as restriction are eased. 

On the capital side we were able to generate funds from a number of sources to finance the complete renovation of the toilet, so that the “Hut” is effectively now complete and is a superb purpose-built unit for our membership. 

Details of our main providers are shown below, many of whom are regulars but we were also exceptionally grateful to new sources who supported us for the first time, such as the Rank Foundation, The Foyle Foundation, Police Fire & Crime Community Safety Fund., Mathews Wrightson Charity Trust, Anne Tranmer Charitable Trust, the Compasses Inn at Littley Green and Borno Pharmacy. We hope that if circumstances are appropriate that they provide for us again in the future. 

During the current year we will look to expand our sources of income in the hope that we will be able to structure our operation with long term finance, which will provide certainty of existence and enable us to deliver our business plan in the future. Although it will not be evident in the financial year indicated we have already had generous support from the Braintree District and Eastleigh Community Foundation that will finance our Youth Officer for 3 years, funds for this grant will start to be seen in the current year’s figures. 

We look forward to another challenging year but are confident that we can continue to grow our organisation for the benefit of the young people in the town. 

## **The following gave £1000.00 or more: -** 

|**The following gave £1000.00 or more: -**||
|---|---|
|Natonal Lotery Awards for All|£9880.00.|
|Essex CC Community Initatve Fund.|£3000.00|
|High Sherif’s Fund|£5000.00|
|Foyle Foundaton.|£5000.00|
|Tudwick Foundaton.|£3000.00|
|Police, Fire & Crime Community Fund|£6405.00|
|Augustne Courtauld Charitabnle Trust|£1000.00|
|Braintree District Cllors Community Fund|£3185.00|
|Tom Amos Charity|£2350.00|
|Actve Braintree|£3040.00|
|Co-oP Community Fund|£1243.00|
|Essex Youth Trust|£4000.00|
|FSJ Charites|£2000.00|
|CSS Charitable Trust|£2000.00|



10 



## **SAFEGUARDING OFFICER’S REPORT** 

Safeguarding is a high priority at BYPC and we take very seriously the responsibility of caring for and safeguarding the welfare, well-being and physical safety of all our youth and volunteer helpers, as well as our two paid workers. 

To make sure we are effective in our safeguarding, in-house training is offered annually to volunteers and the safeguarding board member receives up-to-date training and support from Thirty-one:eight, the UK's only independent Christian safeguarding charity. 

Thirtyone:eight helps individuals, organisations, faith and community groups to protect vulnerable people from abuse by providing training, consultancy, DBS services and a 24 hour helpline, making sure we are equipped and empowered with the tools we need. 

In December 2017, The Charities Commission issued a clear alert to all charities: trustees are accountable and responsible for putting things right and therefore must assure themselves that safeguarding practices are robust. 

Our safeguarding policy is on our website for all to see and this is reviewed annually. 

Due to the ongoing lockdown situation, there is little to report regarding safeguarding and no incidents have occurred. Online sessions have adhered to safeguarding guidelines. 

Staff, Board members and Volunteers will be undertaking online Safeguarding training through Thirtyone:eight. 

## Penny Smith 

## Safeguarding Officer 


**Wild Camping** 

**2019** 

11 



## **PROPERTY REPORT** 

The upkeep and general maintenance of the property has run a smooth as could be, given the situation we faced with the national lockdown. The annual services of boilers, fire extinguishers and Portable Appliance Testing were all completed during the periods when restrictions were relaxed, allowing us to remain fully compliant. 

The money that Graham secured for the accessible toilet was able to be spent, so we now have a brand new accessible toilet in Cottage. 2 During this time, the office was also given a makeover, with new made to measure desks being built, and all furniture no longer fit for purpose has been removed and will be replaced. We have also replaced the washable hand towels, with paper towels, to keep as Covid secure as possible. 

We are now in the process of forming a new 10-year lease with our landlords, and solicitors have now been instructed. 

## Matt Farmer 

## Property Director 


## **Newly installed accessible toilet** 

## **2020** 

12 





**Registered in England No: 7437568** 

**Registered with the Charity Commission No: 1139014 Registered address: 2 St Michael’s Road, Braintree, CM7 1EX Telephone: 01376 323764** 

**Website: www.braintreeyouth.org.uk** 



Braintree Youth Project Charity
Charity No. 1139014
Company No. 07437568
Trustees, Report and Unaudited Accounts
31 October 2020

Braintree Youth Projert Charity
Contents
Pages
2to3
Trustees, Annual Report
Independent Examiner's Report
Statement of Financial Attivities
Summary Income and Expenditure Account
Balance Sheet
Notes to the Accounts
Detailed Statement of Financial Activities
8t015
16to17
Page I

Braintree Youth Project Charity
Trustees Annual Report
The Trustees, who are also directors of the charity for the purposes of the Companies Art 2006,
present their report with the unaudited financial statements of the charity for the year ended 31
Ottober 2020.
REFERENCE AND ADMINISTRATIVE DETAILS
Company No. 07437568
Charity No. 1139014
Registered Office
Fountain Cottages
2 St Michaels Road
Braintree
Essex
CM7 IEX
Dirertors and Trustees
The Directors of the charitable company are its Trustees for the purposes of charity law.
The following Dirertors and Trustees served during the year:
A.L. East
A. England
M. Farmer
G. Goodchild
DJ. Huxter
K.R. Huxter
P. Smith
N.P. Warner
R.D. Wearfftouth
(Resigned 8 December 20201
(Resigned 14 July 20201
Company Secretary
H.R.M. Legg
Ac¢ountants
Quantic Accountancy Limited
I Second Avenue
Bluebridge
H31stead
E55ex
C09 2SU
Bankers
CAF Bank Limited
25 Kings Hill Avenue
Kings Hill
West Maling
Kent
ME19 4JQ
Page 2

Braintree Youth Project Charity
Trustees Annual Report
OBJEcnvES AND AcfiviTiES
The purpose of the charity is to improve the life chances of the youn8 people of Braintree, through
the provision of a youth club.
The youth club forms the basis for the provision of services to meet the needs of the young people
in areas such as substance abuse, health, welfare, education, employment and relationships etc
ACHIEVEMENTS AND PERFORMANCE
The charity received grants and donations totalling £79,65212019: £50,177)
PLANS FOR FUTURE PERIODS
The trustees intend to continue its policy of providing services through the youth club to the young
people of Braintree.
STRucfuRE, GOVERNANCE AND MANAGEMENT
The charity was incorporated on 11 November 2010 and is governed by the Memorandum and
Articles of Association of the company, and constitutes a limited company, limited by guarantee, as
defined by the Companies Act 2006.
The trustees have considered the risks faced by the charity and identified the major risks to which
the charity is exposed.
They have reviewed those risks and satisfied themselves that there are controls in place to mitigate
their potential effect.
New members of the board are identified by existing members to fill particular skills gaps and are
given appropriate charity legislation guidance.
The Trustees are responsible for keeping proper accounting records that disclose with reasonable
accuracy at any time the financi31 position of the charity and to enable them to ensure that the
financial statements comply with the Companies Act 2006. The Trustees are a150 responsible for
safeguarding the assets of the charity and hence taking reasonable steps for the prevention and
detection of fraud and other irregularities.
The above report has been prepared in accordance with the provisions applicable to companies
subject to the small companies regime as set out in Part 15 of the Companies Act 2006 and in
accordance with the Charities SORP IFRS 1021.
Signed on behalf of the board
A.L. East
Trustee
09 March 2021
Page 3

Braintree Youth Project Charity
Independent Examiners Report
Independent Examiner's Report to the trustees of Braintree Yoirth Project Charity
I report to the charity trustees on my examination of the accounts of Braintree Youth Projett Charity for the
year ended 31 October 2020 which comprise the Statement of Financial Activities, the Summary Income and
Expenditure Account. the Balance Sheet and the related notes.
Responsibilities and basis of report
As the trustees of the charity land also its directors for the purposes of company lawl you are responsible for
the preparation of the accounts in accordance with the requirements of the Companies Act 20061'the 2006
Act.
Having satisfied myself that the accounts of the charity are not required to be audited under Part 16 of the
2006 Att and are eligible for independent examination, I report in respert of my examination of your
Charity's accounts as carried out under section 145 of the Charities Act 20111'the 2011 Act'l. In carrying out
my examination I have followed the Directions given by the Charity Commission under section 14515llbl of
the 2011 Act.
Independent examiner'5 Statement
I have completed my examination. I can confirm that no material matters have come to my attention in
connection with the examin?tion giving me cause to believe that..
ccounting records were not kept in accordance with section 386 of the 2006 Art; or
the accounts do not accord with those records; or
the accounts do not comply with the accounting requirements under section 396 of the 2006 Act other
than any requirement that the accounts give a 'true and fair, view which is not a matter considered as
part of an independent examination; or
the accounts have not been prepared in accordance with the Ch2ritie5 SORP IFRS 1021.
I have no concerns and have come across no other matters in connertion with the examination to which
attention sho
reached.
drawn in this report in order to enable a proper understanding of the accounts to be
S J Foster
FCCA
Quantic Accountancy Limited
I Second Avenue
Bluebridge
Halstead
Essex
C09 2SU
09 March 2021
Page 4

Braintree Youth Projert Charity
Statement of Financial Activities
for the year ended 31 October 2020
Unrestrirte .
d funds
2020
Restrirted Endowment
funds
funds Total funds Total funds
2020
2020
2020
2019
Notes
Income and endowments
from:
Donations and legacies
Charitable activities
Other
33,293
46,359
79,652
50,177
266
40
27
27
46,359
79,679
50,483
Total
33,320
Expenditure on:
Charitable artivities
Other
310
13,776
5,816
33,895
6,126
47,671
10,082
43,478
Total
14,086
39.711
53,797
53,560
Net gains on investments
Net incomel(expenditurel
Transfers between funds
Net incomellexpenditurel
before other gains/llosses}
Other gains and losses
19,234
119,8321
6,648
19,832
25,882
13,077}
15981
26,480
25,882
13,077}
Net movement in funds
15981
26,480
25,882
13,0771
Reconciliation of funds:
Total fund5 brought forward
Total funds carried forward
29,485
13,520
43,005
46,082
15981
55,965
13.520
68,887
43,005
Page 5

Braintree Youth Projert Charity
Summary Income and Expenditure Account
for the year ended 31 October 2020
2020
2019
Income
79,679
50,483
Gross income for the year
Expenditure
79.679
50.483
52.894
52,007
Depreciation and charges for
impairment of fixed assets
903
Total expenditure tor the year
Net incomellexpenditurel before tax
for the year
1,553
53,797
53,560
25,882
Net income l{expenditure Ifor the year
13,0771
25,882
13,0771
Page 6

Braintree Youth Project Charity
Balan¢e Sheet
at 31 Ortober 2020
2019
Company No.
07437568
Notes
2020
Fixed assets
Tangible assets
li
2,828
2,828
3,731
3,731
Current assets
Debtors
Cash at bank and in hand
12
3,493
63,780
67,273
11.2141
66,059
68,887
9,560
30,018
39,578
13041
39,274
Creditors: Amount falling due within one year
Net current assets
13
Total assets less current liabilities
Net assets ex¢ludin8 pension asset or liability
Total net assets
43,005
68,887
43,005
68,887
43,005
The funds of the charity
Restricted funds
Restricted income funds
14
40,000
40,000
13,520
13,520
Unrestrirted funds
General funds
14
28,887
28,887
29,485
29,485
Total funds
68,887
43,005
These accounts have been prepared in accordance with the special provisions of Part 15 of the Companies
Act 2006 relating to small companies.
For the year ended 31 October 2020 the company was entitled to exemption under section 477 of the
Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the
Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Att
2006 with respect to accounting records and the preparation of account5.
Approved by the board on 09 March 2021
And signed on its behalf bv..
D.J. Huxter
Trustee
09 March 2021
Page 7

Braintree Youth Projett Charity
Notes to the Accounts
for the year ended 31 October 2020
l A¢counting policies
Basis of preparation
The financial st?tements have been prepared in accordance with Accounting and Reporting by Charities:
Statement of Recommended Practice applicable to charities preparing their accounts in accordan¢e with
the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 leffective I
January 20151 (Charities SORP IFRS 10211, the Financial Reporting Standard applicable in the UK and
Republic of Ireland IFRS 1021 and the Companies Art 2006.
Change in basis of accounting or to previous accounts
There has been no change to the accounting policies (valuation rules and method of acco(Jntingl since
last year and no Changes have been made to accounts for previous years.
Fund accounting
Unrestricted funds These are available for use at the discretion of the trustees in furtherance of the
general objetts of the charity.
These are unrestricted funds earmarked by the trustees for particular purposes.
These are unrestrirted funds which include 2 revaluation reserve representing the
restztement of investment assets at their market values.
These are available for use subjett to restrictions imposed by the donor or through
terms of an appeal.
Designated funds
Revaluation funds
Restrirted funds
Income
Recognition of
income
Income is included in the Statement of Financial Activities ISOFAI when the charity
becomes entitled to. and virtually certain to receive, the income and the amount of
the ineome can be measured with sufficient reliability.
Income with related Where income has related expendtture the income and related expenditure is
expenditure
reported gross in the SOFA.
Donations and
legacies
Voluntary income received by way of grants, donations and gifts is included in the
the SOFA when receivable and only when the Charity has unconditionBI
entitlement to the income.
Tax reclaims on
Income from tax reclaims is included in the SOFA at the same time as the
donations and gifts Eift/donation to which it relates.
Donated services
and facilities
These are only included in income (with an equivalent amount in expenditure)
where the benefit to the Charity is reasonably quantifiable, measurable ané
material.
Volunteer help
The value of any volunteer help received is not included in the accounts.
Snvestment income Thi5 is included in the accounts when receivable.
Gains/llossesl on
This includes any gain or loss resulting from revaluing Trnvestments to market value
rev2luBtion of fixed at the end of the year.
assets
Gains/llossesl on
invèstment èssets
This includes any gain or loss on the sale of investments.
Page 8

Braintree Youth Projert Charity
Notes to the Accounts
Expenditure
Recognition of
expenditure
Expenditure is recognised on an accruals basis. Expenditure includes any VAT which
cannot be fully recovered, and is reported as part of the expenditure to which it
relates.
Expenditure on
These cornprise the costs associated with attracting voluntary income, fundraising
raising funds
trading costs and investment management costs.
Expenditure on
These comprise the costs incurred by the Charity in the delivery of its activities and
charitable activities services in the furtherance of its objects, including the making of grants and
governance costs.
All grant expenditure is accounted for on an actual paid basis plus an accrual for
grants that have been approved by the trustees at the end of the year but not yet
paid.
These include those tost$4ssociated with meeting the constitutional and statutory
requirements of the Charity, including any auditlindependent examinatlOA fees,
costs linked to the strategic management of the Charity, together with a share of
other administration costs.
These are support costs not allocated to a particular activity.
Grants payable
Governance ¢ost5
Other expenditure
Taxation
The charity is exempt from corporation tax on its charitable activities.
Tangible fixed assets and depreciation
Depreciation is provided at the following annual rates in order to write off each asset over its estimated
seful life..
Equipment
15% Straight line
Trdde and other debtors
Trade and other debtors are recognised at the settlement amount due after any trade discount offered.
Prepayments are valued at the amount prepaid net of any trade discounts due.
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand dep051ts with banks and other
short-term highly liquid investments with original maturities of three months or less and bank overdrafts.
In the statement of financial position, bank overdrafts are shown within borrowings or Current liabilities.
In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are
repayable on demand and form an integr81 part of the company's cash management.
Trade and other creditors
Short term creditors are measured at the transaction price. Other creditors and provisions are recoEnised
where the charity has a present obligation resulting from a past event that will probably result in the
transfer of funds to a third party and the amount due to settle the obligation can bè measured or
estimated reliably. Creditor5 and PTOVISLons are normally recogni5ed at their settlement amount after
allowing for any trade discounts due.
Page 9

Braintree Youth Project Charity
Notes to the Accounts
Leased assets
Where the charity enters into a lease which entails taking substantially all the risks and rewards of
ownership of an asset, the lease is treated as a finance lease.
Leases which do not transfer substantially all the risks and rewards of ownership to charity are classified
as operating leases.
Assets held under finance leases are initially recognised as assets of the charity at their fair value at the
inception of the lease or, if lower, at the present value of the minimum lease payments. The
corresponding liability to the lessor is intluded in the balance sheet date as B finance lease obligation.
Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to
athieve a constant rate of interest on the remaining balance of the liability. Finance expenses are
recognised immediately, unless they are directly attributable to qualifying asset5, in which case they are
tapitalised in accordance with the charity's policy on borrowing costs.
Assets held under finance leases are depreciated in the same way as owned assets.
Operating lease payments are recognised as an expense on a straight-line basis over the lease term.
In the event that lease incentives are received to enter into operating leases, such incentives are
recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental
expense on a straight-line basis.
Pension costs
The charity operates a defined contribution plan for its employees. A defined contribution plan is a
pension plan under which the company pays fixed contributions into a separate entity. Once the
contributions have been paid the company has no further payments obligations. The contributions are
recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet.
The assets of the plan are held separately from the company in independently administered funds.
2 Company status
The company is a private Company limited by guarantee and consequently does not have share capital.
Page 10

Braintree Youth Proje¢t Charity
Notes to the Accounts
3 Ststement of Financial Acti¥ities- prior year
Unrertrirted
fund5
Restricted
funds Total funds
2019
2019
2019
Income and endowments trom:
Donations and legacies
Charitable activities
Other
33,312
16,865
266
50.177
266
40
40
Total
33,352
17,131
50,483
Expenditure on:
Charitable èctivities
4,579
5,503
27,139
10,082
43,478
Other
16,339
Total
20.918
32.$42
53,560
Net income
12,435
117,6391
115,5121
17,639
13,0771
Transfers between funds
Net income before other
gainslllossesl
Other gains and10sses:
Net mt>vement in funds
15,2041
2,127
13,0771
15,2041
2,127
13,0771
Rectsnciliation of funds:
Total funds brought forward
Total funds carried forward
34,689
11,393
46,082
29,485
13,520
43,005
4 Income from donations and legacies
Unrestricted
Restrirted
Total
Total
2020
2019
Grants received
Donations
Legacy received
10,935
11,058
11,300
33,293
46,359
57,294
11,058
11,300
79.652
44,097
6,080
46,359
50,177
5 Income from charitable activities
Total
Total
2020
2019
Youth courses and projects
266
266
Page 11

Braintree Youth Projert Charity
Notes to the Accounts
6 other income
Unrestricted
Total
Total
2020
2019
Tuck shop income
27
27
40
27
27
40
7 Expenditure on charitable artivities
Unrestricted
Restricted
Total
Total
2020
2019
Expenditure on charitt7ble
octivities
Youth courses and projects
Youth sports equipment
Governonce costs
Independent examiners fee
5,816
5,816
9,490
292
310
310
300
310
5,816
6,126
10,082
8 Other expenditure
Unrestrirted
Restricted
Total
Total
2020
2019
Refund of grant
Employee costs
Motor and travel costs
Premises costs
Amortisation. depreciation,
impairment, profit1105s on
disposal of fixed assets
General administrative costs
Legal and professional costs
3,950
3,950
29,792
29,792
27,273
Is
10,652
10,652
12,056
750
153
903
1.553
2,130
244
2,130
244
2,332
249
13,776
33,895
47,671
43,478
9 Net in¢ome/lexpenditurel before transfers
This is stated after charging..
Depreciation of owned fixed assets
Independent Examiner's fee
10 Staff costs
Salaries and wage5
Pension costs
2020
2019
903
310
1,553
28,822
862
29,684
25,576
1,563
27,139
No employee received ernoluments in excess of £SO,000.
Page 12

Braintree Youth Projert Charity
Notes to the Accounts
11 Tangible fixed assets
Equipment
Total
Cost or revaluation
At l November 2019
At 31 October 2020
Depreciation and
impaiment
At l November 2019
Depreciation charge for the
year
At 31 October 2020
Net book values
At 31 October 2020
At 31 October 2019
12 Debtors
11,272
11,272
11,272
11,272
7.541
7,541
903
903
8,444
8,444
2,828
3,731
2,828
3,731
2020
2019
964
5,751
2,845
9,S60
Trade debtors
other debtors
Prepayments and accrued income
838
2,000
655
3,493
13 Creditors:
amounts falling due within one year
2020
2019
Other taxes and social security
Accruals and deferred income
210
1,004
1,214
300
304
Page 13

Braintree Youth Projert Charity
Notes to the A¢¢ounts
14 Movement in funds
Incoming
resources
Ati
(including
November
other
2019 gain5nossesl
Resources
expended
Gross
transfers
At31
Ortober
2020
Restrirted fvnds:
Restricted income funds:
Salaries
Premises Costs
Sports Equipment and
Sessions
Activities and Trips
Horticultural Project
9,960
5.484
129,7921
11531
19.832
875
6,206
2,364
4,281
6,000
830
30,085
3,194
28,550
2,050
15,8161
13,9501
Total
13,520
46,359
Unrestrirted funds:
General funds
139,7111
19,832
40,000
29,485
33,320
114.0861
119,8321
28,887
Total funds
43,005
79,679
153,7971
68,887
Purposes and restrittions in relation to the ftJnds.'
Restricted funds..
Salaries
Premises Costs
Sports Equipment and
Sessions
Activities and Trips
Horticultural Projett
Fund cost of activities and trips
Fund cost of a horticultural project
15 Analysis of net assets between funds
Fund staff costs
Fund cost of premises
Fund cost of sports equipment and running Sessions
Unrestricted
funds
Restricted
funds
Totsl
Fixed assets
Net current assets
2,216
29,727
31,943
612
36,332
36.944
2,828
66,059
68,887
Page 14

Braintree Youth Proje¢t Charity
Notes to the Accounts
16 Reconciliation of net debt
Atl
November
2019
New
HpIFinance
leases
At31
October
2020
Cash Ilows
Cash and cash equivalents
30,018
30,018
33,762
33,762
63,780
63,780
Net debt
30,018
33,762
63,780
17 Commitments
Operating lease ¢ommitments
Annual commitments under non-cancellable operating leases are as follows-
2020
2020
Land and
buildings
2019
Land and
buildings
2019
Other
Other
Operating leases with expiry date..
In the second to fifth years inclusive
8,000
8,000
8,000
8,000
PensiTon commitments
2020
2019
The pension cost charge to the company
amounted to-.
862
1,563
Page 15

Braintree Youth Projert Charity
Oetailed Statement of Financial Artivrties
for the year ended 31 Ortober 2020
Unrestricte
d funds
2020
Restricted
funds
2020
Total funds
2020
Total funds
2019
Income and endowments from:
Donations anty legacies
Grants received
Donations
Legacy received
10,935
11,058
11,300
33,293
46,359
57,294
11,058
11,300
79,652
44,097
6,080
4S,359
Charitable activities
Youth courses and projects
SO,177
266
266
Other
Tuck shop income
27
27
27
40
40
27
Total incomeand endowments
Expenditure on:
Charitable attivities
Youth courses and projects
Youth sports equipment
33,320
46,359
79,679
50,483
5,816
5,816
9,490
292
5,816
Governance costs
Independent examiners fee
5,816
9,782
310
310
310
300
300
Total of expenditure on charitable
artivities
310
310
5,816
6,126
10,082
Other expenditure
Refund of grant
3.9SO
3,950
3,950
3,950
Employee costs
Sal8ries/wages
Pension costs
Staff training
Stsff welfare
28,822
862
28,822
862
25.576
1,563
134
108
29,792
108
29,792
Travel and subsistence
27,273
15
Premises costs
Rent
Rate5
Light, heat and power
Premises cleaning
15
8,000
38
888
275
8.000
38
8,000
247
888
1,240
14
275
Page 16

Braintree Youth Projert Charity
Detailed Statement of Financial Activities
669
Premises insurances
Premises repairs and
maintenance
Other premises costs
694
694
557
557
1,695
200
200
10,652
191
12,056
10,652
General administrative costs,
including depreciation and
amortisation
Depreciation of Equipment
Bank charges
General insurances
Postage and couriers
Software, IT support and related
costs
Stationery and printing
Subscriptions
Sundry expenses
Telephone, fax and broadband
750
120
505
153
903
120
505
22
1,553
120
480
40
22
202
202
115
487
190
487
729
190
31S
289
3,033
215
314
319
3,885
315
289
2,880
153
Legal and professional costs
Other legal and professiorbal
costs
244
244
249
244
244
249
Total of expenditure of other costs
Total expenditure
Net gains on investments
13,776
33,895
47,671
53,797
43.478
14,086
39,711
53,560
6,648
25,882
13,0771
Net incomellexpenditure)
Transfers between funds
Net incomellexpenditurel before
other gains1llosses)
Other Gains
19,234
119,8321
19,832
15981
26,480
25,882
13,0771
Net movement in funds
1598}
26,480
25,882
13,0771
Reconciliation of funds:
Total funds brought forward
29,485
13,520
43,005
46,082
Total funds carried fonvard
28,887
40,000
68,887
43,005
Page 17

Braintree Youth Project Charity
Charity No. 1139014
Company No. 07437568
Trustees, Report and Unaudited Accounts
31 October 2020

Braintree Youth Projert Charity
Contents
Pages
2to3
Trustees, Annual Report
Independent Examiner's Report
Statement of Financial Attivities
Summary Income and Expenditure Account
Balance Sheet
Notes to the Accounts
Detailed Statement of Financial Activities
8t015
16to17
Page I

Braintree Youth Project Charity
Trustees Annual Report
The Trustees, who are also directors of the charity for the purposes of the Companies Art 2006,
present their report with the unaudited financial statements of the charity for the year ended 31
Ottober 2020.
REFERENCE AND ADMINISTRATIVE DETAILS
Company No. 07437568
Charity No. 1139014
Registered Office
Fountain Cottages
2 St Michaels Road
Braintree
Essex
CM7 IEX
Dirertors and Trustees
The Directors of the charitable company are its Trustees for the purposes of charity law.
The following Dirertors and Trustees served during the year:
A.L. East
A. England
M. Farmer
G. Goodchild
DJ. Huxter
K.R. Huxter
P. Smith
N.P. Warner
R.D. Wearfftouth
(Resigned 8 December 20201
(Resigned 14 July 20201
Company Secretary
H.R.M. Legg
Ac¢ountants
Quantic Accountancy Limited
I Second Avenue
Bluebridge
H31stead
E55ex
C09 2SU
Bankers
CAF Bank Limited
25 Kings Hill Avenue
Kings Hill
West Maling
Kent
ME19 4JQ
Page 2

Braintree Youth Project Charity
Trustees Annual Report
OBJEcnvES AND AcfiviTiES
The purpose of the charity is to improve the life chances of the youn8 people of Braintree, through
the provision of a youth club.
The youth club forms the basis for the provision of services to meet the needs of the young people
in areas such as substance abuse, health, welfare, education, employment and relationships etc
ACHIEVEMENTS AND PERFORMANCE
The charity received grants and donations totalling £79,65212019: £50,177)
PLANS FOR FUTURE PERIODS
The trustees intend to continue its policy of providing services through the youth club to the young
people of Braintree.
STRucfuRE, GOVERNANCE AND MANAGEMENT
The charity was incorporated on 11 November 2010 and is governed by the Memorandum and
Articles of Association of the company, and constitutes a limited company, limited by guarantee, as
defined by the Companies Act 2006.
The trustees have considered the risks faced by the charity and identified the major risks to which
the charity is exposed.
They have reviewed those risks and satisfied themselves that there are controls in place to mitigate
their potential effect.
New members of the board are identified by existing members to fill particular skills gaps and are
given appropriate charity legislation guidance.
The Trustees are responsible for keeping proper accounting records that disclose with reasonable
accuracy at any time the financi31 position of the charity and to enable them to ensure that the
financial statements comply with the Companies Act 2006. The Trustees are a150 responsible for
safeguarding the assets of the charity and hence taking reasonable steps for the prevention and
detection of fraud and other irregularities.
The above report has been prepared in accordance with the provisions applicable to companies
subject to the small companies regime as set out in Part 15 of the Companies Act 2006 and in
accordance with the Charities SORP IFRS 1021.
Signed on behalf of the board
A.L. East
Trustee
09 March 2021
Page 3

Braintree Youth Project Charity
Independent Examiners Report
Independent Examiner's Report to the trustees of Braintree Yoirth Project Charity
I report to the charity trustees on my examination of the accounts of Braintree Youth Projett Charity for the
year ended 31 October 2020 which comprise the Statement of Financial Activities, the Summary Income and
Expenditure Account. the Balance Sheet and the related notes.
Responsibilities and basis of report
As the trustees of the charity land also its directors for the purposes of company lawl you are responsible for
the preparation of the accounts in accordance with the requirements of the Companies Act 20061'the 2006
Act.
Having satisfied myself that the accounts of the charity are not required to be audited under Part 16 of the
2006 Att and are eligible for independent examination, I report in respert of my examination of your
Charity's accounts as carried out under section 145 of the Charities Act 20111'the 2011 Act'l. In carrying out
my examination I have followed the Directions given by the Charity Commission under section 14515llbl of
the 2011 Act.
Independent examiner'5 Statement
I have completed my examination. I can confirm that no material matters have come to my attention in
connection with the examin?tion giving me cause to believe that..
ccounting records were not kept in accordance with section 386 of the 2006 Art; or
the accounts do not accord with those records; or
the accounts do not comply with the accounting requirements under section 396 of the 2006 Act other
than any requirement that the accounts give a 'true and fair, view which is not a matter considered as
part of an independent examination; or
the accounts have not been prepared in accordance with the Ch2ritie5 SORP IFRS 1021.
I have no concerns and have come across no other matters in connertion with the examination to which
attention sho
reached.
drawn in this report in order to enable a proper understanding of the accounts to be
S J Foster
FCCA
Quantic Accountancy Limited
I Second Avenue
Bluebridge
Halstead
Essex
C09 2SU
09 March 2021
Page 4

Braintree Youth Projert Charity
Statement of Financial Activities
for the year ended 31 October 2020
Unrestrirte .
d funds
2020
Restrirted Endowment
funds
funds Total funds Total funds
2020
2020
2020
2019
Notes
Income and endowments
from:
Donations and legacies
Charitable activities
Other
33,293
46,359
79,652
50,177
266
40
27
27
46,359
79,679
50,483
Total
33,320
Expenditure on:
Charitable artivities
Other
310
13,776
5,816
33,895
6,126
47,671
10,082
43,478
Total
14,086
39.711
53,797
53,560
Net gains on investments
Net incomel(expenditurel
Transfers between funds
Net incomellexpenditurel
before other gains/llosses}
Other gains and losses
19,234
119,8321
6,648
19,832
25,882
13,077}
15981
26,480
25,882
13,077}
Net movement in funds
15981
26,480
25,882
13,0771
Reconciliation of funds:
Total fund5 brought forward
Total funds carried forward
29,485
13,520
43,005
46,082
15981
55,965
13.520
68,887
43,005
Page 5

Braintree Youth Projert Charity
Summary Income and Expenditure Account
for the year ended 31 October 2020
2020
2019
Income
79,679
50,483
Gross income for the year
Expenditure
79.679
50.483
52.894
52,007
Depreciation and charges for
impairment of fixed assets
903
Total expenditure tor the year
Net incomellexpenditurel before tax
for the year
1,553
53,797
53,560
25,882
Net income l{expenditure Ifor the year
13,0771
25,882
13,0771
Page 6

Braintree Youth Project Charity
Balan¢e Sheet
at 31 Ortober 2020
2019
Company No.
07437568
Notes
2020
Fixed assets
Tangible assets
li
2,828
2,828
3,731
3,731
Current assets
Debtors
Cash at bank and in hand
12
3,493
63,780
67,273
11.2141
66,059
68,887
9,560
30,018
39,578
13041
39,274
Creditors: Amount falling due within one year
Net current assets
13
Total assets less current liabilities
Net assets ex¢ludin8 pension asset or liability
Total net assets
43,005
68,887
43,005
68,887
43,005
The funds of the charity
Restricted funds
Restricted income funds
14
40,000
40,000
13,520
13,520
Unrestrirted funds
General funds
14
28,887
28,887
29,485
29,485
Total funds
68,887
43,005
These accounts have been prepared in accordance with the special provisions of Part 15 of the Companies
Act 2006 relating to small companies.
For the year ended 31 October 2020 the company was entitled to exemption under section 477 of the
Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the
Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Att
2006 with respect to accounting records and the preparation of account5.
Approved by the board on 09 March 2021
And signed on its behalf bv..
D.J. Huxter
Trustee
09 March 2021
Page 7

Braintree Youth Projett Charity
Notes to the Accounts
for the year ended 31 October 2020
l A¢counting policies
Basis of preparation
The financial st?tements have been prepared in accordance with Accounting and Reporting by Charities:
Statement of Recommended Practice applicable to charities preparing their accounts in accordan¢e with
the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 leffective I
January 20151 (Charities SORP IFRS 10211, the Financial Reporting Standard applicable in the UK and
Republic of Ireland IFRS 1021 and the Companies Art 2006.
Change in basis of accounting or to previous accounts
There has been no change to the accounting policies (valuation rules and method of acco(Jntingl since
last year and no Changes have been made to accounts for previous years.
Fund accounting
Unrestricted funds These are available for use at the discretion of the trustees in furtherance of the
general objetts of the charity.
These are unrestricted funds earmarked by the trustees for particular purposes.
These are unrestrirted funds which include 2 revaluation reserve representing the
restztement of investment assets at their market values.
These are available for use subjett to restrictions imposed by the donor or through
terms of an appeal.
Designated funds
Revaluation funds
Restrirted funds
Income
Recognition of
income
Income is included in the Statement of Financial Activities ISOFAI when the charity
becomes entitled to. and virtually certain to receive, the income and the amount of
the ineome can be measured with sufficient reliability.
Income with related Where income has related expendtture the income and related expenditure is
expenditure
reported gross in the SOFA.
Donations and
legacies
Voluntary income received by way of grants, donations and gifts is included in the
the SOFA when receivable and only when the Charity has unconditionBI
entitlement to the income.
Tax reclaims on
Income from tax reclaims is included in the SOFA at the same time as the
donations and gifts Eift/donation to which it relates.
Donated services
and facilities
These are only included in income (with an equivalent amount in expenditure)
where the benefit to the Charity is reasonably quantifiable, measurable ané
material.
Volunteer help
The value of any volunteer help received is not included in the accounts.
Snvestment income Thi5 is included in the accounts when receivable.
Gains/llossesl on
This includes any gain or loss resulting from revaluing Trnvestments to market value
rev2luBtion of fixed at the end of the year.
assets
Gains/llossesl on
invèstment èssets
This includes any gain or loss on the sale of investments.
Page 8

Braintree Youth Projert Charity
Notes to the Accounts
Expenditure
Recognition of
expenditure
Expenditure is recognised on an accruals basis. Expenditure includes any VAT which
cannot be fully recovered, and is reported as part of the expenditure to which it
relates.
Expenditure on
These cornprise the costs associated with attracting voluntary income, fundraising
raising funds
trading costs and investment management costs.
Expenditure on
These comprise the costs incurred by the Charity in the delivery of its activities and
charitable activities services in the furtherance of its objects, including the making of grants and
governance costs.
All grant expenditure is accounted for on an actual paid basis plus an accrual for
grants that have been approved by the trustees at the end of the year but not yet
paid.
These include those tost$4ssociated with meeting the constitutional and statutory
requirements of the Charity, including any auditlindependent examinatlOA fees,
costs linked to the strategic management of the Charity, together with a share of
other administration costs.
These are support costs not allocated to a particular activity.
Grants payable
Governance ¢ost5
Other expenditure
Taxation
The charity is exempt from corporation tax on its charitable activities.
Tangible fixed assets and depreciation
Depreciation is provided at the following annual rates in order to write off each asset over its estimated
seful life..
Equipment
15% Straight line
Trdde and other debtors
Trade and other debtors are recognised at the settlement amount due after any trade discount offered.
Prepayments are valued at the amount prepaid net of any trade discounts due.
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand dep051ts with banks and other
short-term highly liquid investments with original maturities of three months or less and bank overdrafts.
In the statement of financial position, bank overdrafts are shown within borrowings or Current liabilities.
In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are
repayable on demand and form an integr81 part of the company's cash management.
Trade and other creditors
Short term creditors are measured at the transaction price. Other creditors and provisions are recoEnised
where the charity has a present obligation resulting from a past event that will probably result in the
transfer of funds to a third party and the amount due to settle the obligation can bè measured or
estimated reliably. Creditor5 and PTOVISLons are normally recogni5ed at their settlement amount after
allowing for any trade discounts due.
Page 9

Braintree Youth Project Charity
Notes to the Accounts
Leased assets
Where the charity enters into a lease which entails taking substantially all the risks and rewards of
ownership of an asset, the lease is treated as a finance lease.
Leases which do not transfer substantially all the risks and rewards of ownership to charity are classified
as operating leases.
Assets held under finance leases are initially recognised as assets of the charity at their fair value at the
inception of the lease or, if lower, at the present value of the minimum lease payments. The
corresponding liability to the lessor is intluded in the balance sheet date as B finance lease obligation.
Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to
athieve a constant rate of interest on the remaining balance of the liability. Finance expenses are
recognised immediately, unless they are directly attributable to qualifying asset5, in which case they are
tapitalised in accordance with the charity's policy on borrowing costs.
Assets held under finance leases are depreciated in the same way as owned assets.
Operating lease payments are recognised as an expense on a straight-line basis over the lease term.
In the event that lease incentives are received to enter into operating leases, such incentives are
recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental
expense on a straight-line basis.
Pension costs
The charity operates a defined contribution plan for its employees. A defined contribution plan is a
pension plan under which the company pays fixed contributions into a separate entity. Once the
contributions have been paid the company has no further payments obligations. The contributions are
recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet.
The assets of the plan are held separately from the company in independently administered funds.
2 Company status
The company is a private Company limited by guarantee and consequently does not have share capital.
Page 10

Braintree Youth Proje¢t Charity
Notes to the Accounts
3 Ststement of Financial Acti¥ities- prior year
Unrertrirted
fund5
Restricted
funds Total funds
2019
2019
2019
Income and endowments trom:
Donations and legacies
Charitable activities
Other
33,312
16,865
266
50.177
266
40
40
Total
33,352
17,131
50,483
Expenditure on:
Charitable èctivities
4,579
5,503
27,139
10,082
43,478
Other
16,339
Total
20.918
32.$42
53,560
Net income
12,435
117,6391
115,5121
17,639
13,0771
Transfers between funds
Net income before other
gainslllossesl
Other gains and10sses:
Net mt>vement in funds
15,2041
2,127
13,0771
15,2041
2,127
13,0771
Rectsnciliation of funds:
Total funds brought forward
Total funds carried forward
34,689
11,393
46,082
29,485
13,520
43,005
4 Income from donations and legacies
Unrestricted
Restrirted
Total
Total
2020
2019
Grants received
Donations
Legacy received
10,935
11,058
11,300
33,293
46,359
57,294
11,058
11,300
79.652
44,097
6,080
46,359
50,177
5 Income from charitable activities
Total
Total
2020
2019
Youth courses and projects
266
266
Page 11

Braintree Youth Projert Charity
Notes to the Accounts
6 other income
Unrestricted
Total
Total
2020
2019
Tuck shop income
27
27
40
27
27
40
7 Expenditure on charitable artivities
Unrestricted
Restricted
Total
Total
2020
2019
Expenditure on charitt7ble
octivities
Youth courses and projects
Youth sports equipment
Governonce costs
Independent examiners fee
5,816
5,816
9,490
292
310
310
300
310
5,816
6,126
10,082
8 Other expenditure
Unrestrirted
Restricted
Total
Total
2020
2019
Refund of grant
Employee costs
Motor and travel costs
Premises costs
Amortisation. depreciation,
impairment, profit1105s on
disposal of fixed assets
General administrative costs
Legal and professional costs
3,950
3,950
29,792
29,792
27,273
Is
10,652
10,652
12,056
750
153
903
1.553
2,130
244
2,130
244
2,332
249
13,776
33,895
47,671
43,478
9 Net in¢ome/lexpenditurel before transfers
This is stated after charging..
Depreciation of owned fixed assets
Independent Examiner's fee
10 Staff costs
Salaries and wage5
Pension costs
2020
2019
903
310
1,553
28,822
862
29,684
25,576
1,563
27,139
No employee received ernoluments in excess of £SO,000.
Page 12

Braintree Youth Projert Charity
Notes to the Accounts
11 Tangible fixed assets
Equipment
Total
Cost or revaluation
At l November 2019
At 31 October 2020
Depreciation and
impaiment
At l November 2019
Depreciation charge for the
year
At 31 October 2020
Net book values
At 31 October 2020
At 31 October 2019
12 Debtors
11,272
11,272
11,272
11,272
7.541
7,541
903
903
8,444
8,444
2,828
3,731
2,828
3,731
2020
2019
964
5,751
2,845
9,S60
Trade debtors
other debtors
Prepayments and accrued income
838
2,000
655
3,493
13 Creditors:
amounts falling due within one year
2020
2019
Other taxes and social security
Accruals and deferred income
210
1,004
1,214
300
304
Page 13

Braintree Youth Projert Charity
Notes to the A¢¢ounts
14 Movement in funds
Incoming
resources
Ati
(including
November
other
2019 gain5nossesl
Resources
expended
Gross
transfers
At31
Ortober
2020
Restrirted fvnds:
Restricted income funds:
Salaries
Premises Costs
Sports Equipment and
Sessions
Activities and Trips
Horticultural Project
9,960
5.484
129,7921
11531
19.832
875
6,206
2,364
4,281
6,000
830
30,085
3,194
28,550
2,050
15,8161
13,9501
Total
13,520
46,359
Unrestrirted funds:
General funds
139,7111
19,832
40,000
29,485
33,320
114.0861
119,8321
28,887
Total funds
43,005
79,679
153,7971
68,887
Purposes and restrittions in relation to the ftJnds.'
Restricted funds..
Salaries
Premises Costs
Sports Equipment and
Sessions
Activities and Trips
Horticultural Projett
Fund cost of activities and trips
Fund cost of a horticultural project
15 Analysis of net assets between funds
Fund staff costs
Fund cost of premises
Fund cost of sports equipment and running Sessions
Unrestricted
funds
Restricted
funds
Totsl
Fixed assets
Net current assets
2,216
29,727
31,943
612
36,332
36.944
2,828
66,059
68,887
Page 14

Braintree Youth Proje¢t Charity
Notes to the Accounts
16 Reconciliation of net debt
Atl
November
2019
New
HpIFinance
leases
At31
October
2020
Cash Ilows
Cash and cash equivalents
30,018
30,018
33,762
33,762
63,780
63,780
Net debt
30,018
33,762
63,780
17 Commitments
Operating lease ¢ommitments
Annual commitments under non-cancellable operating leases are as follows-
2020
2020
Land and
buildings
2019
Land and
buildings
2019
Other
Other
Operating leases with expiry date..
In the second to fifth years inclusive
8,000
8,000
8,000
8,000
PensiTon commitments
2020
2019
The pension cost charge to the company
amounted to-.
862
1,563
Page 15

Braintree Youth Projert Charity
Oetailed Statement of Financial Artivrties
for the year ended 31 Ortober 2020
Unrestricte
d funds
2020
Restricted
funds
2020
Total funds
2020
Total funds
2019
Income and endowments from:
Donations anty legacies
Grants received
Donations
Legacy received
10,935
11,058
11,300
33,293
46,359
57,294
11,058
11,300
79,652
44,097
6,080
4S,359
Charitable activities
Youth courses and projects
SO,177
266
266
Other
Tuck shop income
27
27
27
40
40
27
Total incomeand endowments
Expenditure on:
Charitable attivities
Youth courses and projects
Youth sports equipment
33,320
46,359
79,679
50,483
5,816
5,816
9,490
292
5,816
Governance costs
Independent examiners fee
5,816
9,782
310
310
310
300
300
Total of expenditure on charitable
artivities
310
310
5,816
6,126
10,082
Other expenditure
Refund of grant
3.9SO
3,950
3,950
3,950
Employee costs
Sal8ries/wages
Pension costs
Staff training
Stsff welfare
28,822
862
28,822
862
25.576
1,563
134
108
29,792
108
29,792
Travel and subsistence
27,273
15
Premises costs
Rent
Rate5
Light, heat and power
Premises cleaning
15
8,000
38
888
275
8.000
38
8,000
247
888
1,240
14
275
Page 16

Braintree Youth Projert Charity
Detailed Statement of Financial Activities
669
Premises insurances
Premises repairs and
maintenance
Other premises costs
694
694
557
557
1,695
200
200
10,652
191
12,056
10,652
General administrative costs,
including depreciation and
amortisation
Depreciation of Equipment
Bank charges
General insurances
Postage and couriers
Software, IT support and related
costs
Stationery and printing
Subscriptions
Sundry expenses
Telephone, fax and broadband
750
120
505
153
903
120
505
22
1,553
120
480
40
22
202
202
115
487
190
487
729
190
31S
289
3,033
215
314
319
3,885
315
289
2,880
153
Legal and professional costs
Other legal and professiorbal
costs
244
244
249
244
244
249
Total of expenditure of other costs
Total expenditure
Net gains on investments
13,776
33,895
47,671
53,797
43.478
14,086
39,711
53,560
6,648
25,882
13,0771
Net incomellexpenditure)
Transfers between funds
Net incomellexpenditurel before
other gains1llosses)
Other Gains
19,234
119,8321
19,832
15981
26,480
25,882
13,0771
Net movement in funds
1598}
26,480
25,882
13,0771
Reconciliation of funds:
Total funds brought forward
29,485
13,520
43,005
46,082
Total funds carried fonvard
28,887
40,000
68,887
43,005
Page 17