OpenCharities

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2023-07-31-accounts

COMMUNITY
ON SOLID GROUND
Open Access Youth Provision
Our weekly
YSG youth
club is an 'open access' session available to all young people aged between		 8
and 18.Activities
include
a gaming
zone, arts and crafts, chill and chat areas, an outdoor sports
court, social events, workshops,
presentations,
role models,
CV and job support, junior gym, health
and fitness sessions,
boxing and kickboxing,
and refreshments
such as centre-made
pizzas and
toasties.
Primary
School Multi-Sports
Provision
COSG continues to deliver multi-sports
and fitness sessions to our local primary
schools, promoting
physical
activity and healthy
lifestyles
among young children.
Digital Inclusion
Project
COSG supports
digital inclusion
by acquiring
and supplying
digital devices such as laptops, tablets,
and mobile phones
with internet
data to our young people. This initiative
helps them with their
educational
studies
and social needs while working
from home. We also assist with job searching,		 CV
creation,
and job interview
skills.
Outdoors
—Urban Leadership
and Engagement
COSG runs a sports and mentoring
project that incorporates
multi-sport
sessions as a 'hook' to
engage participants.
Our experienced
youth workers
and coaches use a proven grassroots
approach
to youth engagement,
volunteering,
and mentoring.
Soccer School
We continue to deliver a soccer school focusing on young people aged 4to 11,using football to
improve their physical well-being
and social skills. Players participate
to have fun, and one ofour
main goals is to ensure that every player has the opportunity
to love the sport of soccer.
Playscheme
/ Holiday Camps
(HAF)
COSG provides
popular
playschemes
during the summer,
spring, and autumn
school holidays for
local young people aged 6to 12.These camps offer a variety ofactivities designed to keep children
engaged
and active.
Capacity
Building
We support other youth, sport, and community
organisations
by handling
small grants,
partnership
bids, and organising
DBSchecks for staff and volunteers.
Our goal is to strengthen
the capacity of
these organisations
to serve the community
effectively.
Architects,
Planners,
and Engineers
We are working
with architects
and engineers to develop
new building
plans aimed at extending		 our
health
and fitness suite and sports and community
hall, enhancing
our facilities to better serve the
community.
A review ofour achievements
and performance
CSG continues
to provide services and activities despite the challenges
during the pandemic
(COVID19) which proved to be a very difficult
period ofthe year. We have continued
to work with
our partners
and national
organisations
to provide the best offer available to our communities.

Total Funds Total Funds
Unrestricted Restricted Year Ended Year Ended 31
Funds Funds 31 July 2023 July 2022
Further Details 6 6 E
Income from:
Donations
and		 legacies (3) 1,812 1,812 1,506
Chantable
Activities		 (4) 2,000 260,357 262,357 261,214
Other Trading Activities (5) 10,543 10,543 1,800
Total 14,355 260,357 274,712 264,520
Expenditure
on:
Raising Funds (6) 8,285 8,285 4,782
Charitable
Actiwties		 (6) 9,734 214,192 223,926 169,807
Other (6)
Total 9,734 222,477 232,211 174,589
Net income/(expenditure) 4,621 37,880 42,501 89,931
Transfers
between		 funds (17) (80,690) 80,690
Net movement in funds (76,069) 118,570 42,501 89,931
Reconciliation offunds
Total funds
brought		 forward (17) 47,191 200,608 247,799 157,868
Total funds carried forward (17) (28,878) 319,178 290,300 247,799
Company Company Registration Number: 07328036
2023 2022
Notes E E
Fixed assets:
Tangible assets 198,502 62,143
Total fixed assets 198,502 62,143
Current assets:
Stocks (12)
Debtors (13) 42,493 14,756
Cash at Bank & in Hand 89,328 259,670
Total current assets 131,821 274,426
Liabilities:
Creditors: Amounts falling due within one year (15) 40,023 88,770
Net current assets or liabilities 91,798 185,656
Total assets less current liabilities 290,300 247,799
Creditors: Amounts falling due after more than one year (16)
Prowsions
for liabilities
Total net assets or liabilities 290,300 247,799
The funds ofthe charity:
Restricted
income funds		 (17) 319,178 200,608
Unrestricted
income		 funds (17) (28,878) 47,191
Total charity funds 290,300 247,799
These accounts
have been prepared		 in accordance with the provisions applicable to
companies
subject to the		 small companies' regime.

Statement of Cash Flows for the year ending 31 July 2023 Flows for the year ending 31 July 2023
Reconciliation
ofnet movement		 in funds to net cash flow from operating activities
Year Ended Year Ended
31 July 2023 31 July 2022
6 6
Net movement
in funds		 42,501 89,931
Add back depreciation 40,232 16,142
Decrease/(increase) in stocks
Decrease/(increase) in debtors (27,737) 6,630
Increase/(decrease) in creditors (48,747) 80,264
Net cash used in operating activities 6,249 192,967
Cash flows from investment activities:
Interest
Purchase offixed assets (176,591) (71,778)
Net cash provided by investing activities (176,591) (71,778)
Increase/(decrease) in cash and cash equivalents during the year (170,342) 121,189
Cash and cash equivalents brought forward 259,670 138,481
Cash and cash equivalents carried forward 89,328 259,670
Notes to the accounts for the year ended 31st July 2023
1.Accounting
policies
(a) Basis of preparation
and assessment
ofgoing concern
The accounts (financial statements)
have been prepared
under the historical cost convention
with items recognised		 at
cost or transaction
value unless otherwise
stated
in the relevant
notes to these accounts. The financial		 statements
have been prepared
in accordance
with the Statement
of Recommended
Practice: Accounting
and		 Reporting by Charities
preparing
their accounts
in accordance
with the Financial
Reporting
Standard
applicable		 in the UK and Republic of
Ireland
(FRS 102)and the Financial
Reporting
Standard
applicable
in the United
Kingdom
and
Republic of Ireland
(FRS 102) and the Charities
Act 2011.
The charity constitutes
a public benefit entity as defined
by FRS 102.
The trustees
consider that there are no material
uncertainties
about the charity's
ability		 to continue as a going concern.
(b) Reconciliation
with previous
Generally
Accepted Accounting
Practice
In preparing
the accounts, the trustees
have considered
whether
in applying
the accounting
policies required		 by FRS 102
and the Charities
SORP FRS 102, a restatement
of comparative
items was needed.
No restatements		 were required.
(c) Funds structure
Restricted
funds are funds which are to be used
in accordance
with specific restrictions		 imposed
by		 the donor or
trust deed. There are 54 restricted
funds.
Unrestricted
income funds comprise those funds which the trustees are free to use for any purpose		 in furtherance of
the charitable
objects. Unrestricted
funds include designated
funds where the trustees,		 at their discretion,
have
created
a fund for a specific purpose.
Further details of each fund are disclosed
in note 17.
(d) Income recognition
All income is recognised
once the charity has entitlement
to the income,
it is probable that the income		 will be
received
and the amount
of income receivable
can be measured
reliably.
Donations
are recognised
when the charity has been notified
in writing of both the amount
and settlement		 date. In the
event that a donation
is subject to conditions
that require
a level of performance
before the charity		 is entitled to the
funds, the income
is deferred
and not recognised
until either those conditions
are fully		 met, or the fulfilment ofthose
conditions
is wholly
within the control ofthe charity and it is probable that those conditions
will be		 fulfilled in the
reporting
period.
Interest on funds held on deposit
is included
when receivable
and the amount
can be measured
reliably		 by the charity;
this is normally
upon notification
ofthe interest
paid or payable
by the bank. Dividends		 are recognised once the
dividend
has been declared
and notification
has been received ofthe dividend
due.
(e) Expenditure
Recognition
Liabilities are recognised
as expenditure
as soon as there
is a legal or constructive
obligation
committing		 the charity to
that expenditure,
it is probable that settlement
will be required
and the amount
ofthe		 obligation
can be measured
reliably.
All expenditure
is accounted for on an accruals basis. All expenses
including
support costs and governance
costs are
allocated or apportioned
to the applicable
expenditure
headings.
For more information		 on this attribution
refer to		 note
(g) below.
(f) Irrecoverable
VAT
Irrecoverable
VAT is charged
against the expenditure
heading for which
it was incurred.
(g) Allocation of support
and governance
costs
Support costs have been allocated between
governance
costs and other support costs.		 Governance costs comprise all
costs involving
the public accountability
ofthe charity and its compliance
with regulation
and good		 practice. These
costs include costs related to independent
examination
and legal fees together
with an		 apportionment of overhead
and support costs.
Governance
costs and support costs relating to charitable
activities
have been apportioned
based on type ofexpense.
The allocation
of support
and governance
costs is analysed
in note 8.
(h) Costs of raising funds
The costs of raising funds consists ofevents,
publicity
and sponsorship.

3.Donati ons
and		 Legacies
Unrestricted Restricted Total Funds Total Funds
Year Ended 31 Year Ended Year Ended Year Ended
July 2023 31 July 2023 31 July 2023 31 July 2022
E E E
Donations 1,812 1,812 1,506
1,812 1,812 1,506
Previous reporting period
Unrestricted Restricted Total Funds
Year Ended 31 Year Ended Year Ended
July 2022 31 July 2022 31 July 2022
E f
Donations 1,506 1,506
1,506 1,506
4. Income from charitable from charitable activities
Unrestricted Restricted Total Funds Total Funds
Year Ended 31 Year Ended Year Ended Year Ended
July 2023 31 July 2023 31 July 2023 31 July 2022
E E E f
Restricted and unrestncted grants:
Awards
for		 All 9,874
BBCChildren
in Need		 28,591
BBCChildren
in Need 5593		 56,277 56,277 3,969
Clothworkers
Trust		 50,000 50,000 102,000
DCMS 45,450
Garfield Weston 25,000 25,000
Manchester Active 1,750
Manchester Active Breaking Boundaries 1,750 1,750
Manchester Active Easter Holiday 7,265
Manchester Active Easter HAF 14,400 14,400
Manchester Active Spring 3,470 3,470
Manchester Active October Half Term 3,000 3,000
Manchester Active February Half Term 2023 3,433 3,433
Manchester Active Equipment 410 410
Manchester Active Half Term 1,956
Manchester Active Holiday Activities Autumn 2,500
Manchester City Council
HAF Summer		 14,384 14,384 3,454
Manchester City Council Playscheme 4,400 4,400 2,200
Manchester City Council Youth and Play 33,333 33,333 16,667
Manchester City Council Youth Bank Project 30,000 30,000
Manchester City Council VCSE 10,000 10,000
Neighbourhood
Investment		 Fund 2,000
One Manchester 2,000 2,000
PTC Programmes 10,000 10,000
Sported 5,000
Sported Barclays 500 500
Street Games
UK		 2,070
Young Manchester 25,000
Young Manchester Easter 1,468
2,000 260,357 262,357 261,214

Unrestricted Restricted Restricted Total Funds Total Funds Total Funds
Year Ended 31 Year Ended Year Ended
July 2022 31 July 2022 31 July 2022
f f f
Restricted and unrestricted grants.
Awards
for		 All 9,874 9,874
BBCChildren in Need 28,591 28,591
BBCChildren in Need 5593 3,969 3,969
Clothworkers Trust 102,000 102,000
DCMS 45,450 45,450
Manchester Active 1,750 1,750
Manchester Active Easter 7,265 7,265
Manchester Active Half Term 1,956 1,956
Manchester Active Holiday Activities Autumn 2,500 2,500
Manchester City Council HAF Summer 3,454 3,454
Manchester City Council Playscheme 2,200 2,200
Manchester City Council Youth and Play 16,667 16,667
Neighbourhood Investment Fund 2,000 2,000
Sported 5,000 5,000
Street Games UK 2,070 2,070
Young Manchester 25,000 25,000
Young Manchester Easter 1,468 1,468
261,214 261,214
5.Income from other trading activities
Unrestricted Restricted Total Funds Total Funds
Year Ended 31 Year Ended Year Ended Year Ended
July 2023 31 July 2023 31 July 2023 31 July 2022
f f f f
Rental income 250 250
Fee Income 4,650 4,650 1,400
Membership Fees 5,643 5,643
Fundraising Events 400
10,543 10,543 1,800
Previous
reporting		 period
Unrestricted Restricted Total Funds
Year Ended 31 Year Ended Year Ended
July 2022 31 July 2022 31 July 2022
f f f
Fee Income 1,400 1,400
Fundraising Events 400 400
1,800 1,800
Youth and
Community Year Ended Year Ended
Activities 31 July 2023 31 July 2022
E E E
Expenditure on raising funds:
Event costs 7,231 7,231 4,163
Advertising
and		 marketing 993 993 551
Accreditation Fees 61 61
Sponsorship 68
8,285 8,285 4,782
Expenditure on charitable activities:
Employment Costs 85,334 85,334 64,968
Subscriptions 247 247 115
Training 2,522 2,522 160
Repairs 3,073 3,073 3,290
Sessional Workers 42,300 42,300 43,086
Consultancy 10,400 10,400 6,675
DBSChecks 247 247 122
Resources 3,142 3,142 3,507
Volunteer
Expenses		 13 13 32
Bad Debts (1,700)
Cleaning 568 568 258
Interest Payable 219 219
Software 434 434 37
Refreshments 5,643 5,643 5,139
Travel Costs 3,077 3,077 951
Minor Equipment 5,839 5,839 4,181
Telephone
8		 Internet 876 876 415
PPE Equipment 32 32 81
Rent &Venue Hire 9,075 9,075 16,624
Insurance 993 993 967
Governance and Support Costs 9,111 9, 1 1 1 3,541
Post, Pnnting & Stationery 549 549 1,216
Depreciation 40,232 40,232 16,142
223,926 223,926 169,807
Other expenditure:
Miscellaneous
232,211 232,211 174,589
Restricted
funds		 222,477 178,149
Unrestricted funds 9,734 (3,560)
232,211 174,589
8.Allocation of governance governance and support costs
The breakdown of support costs and how these were allocated between governance
and		 other support costs is shown
below:
General Support Governance Total 2023 Basis ofapportionment
Accountancy Fees 1,530 1,530 type ofexpense
Penalties 750 750 type ofexpense
Professional Fees 5,681 5,681 type of expense
Payroll Bureau Fees 1,150 1,150 type ofexpense
7,581 1,530 9,111
Previous
reporting		 period
General Support Governance Total 2022 Basis of apportionment
Accountancy Fees 1,218 1,218 type ofexpense
Professional Fees 1,337 1,337 type ofexpense
Payroll Bureau Fees 986 986 type ofexpense
2,323 1,218 3,541
9.Analysis ofstaff costs
Year Ended Year Ended
31 July 2023 31 July 2022
E E
Wages and Salaries 85,080 64,674
Redundancy
Social Security Costs 294
Pension Costs
85,334 64,968
Charitable
activities		 85,334 64,968
Support costs
85,334 64,968

Improvements
to Leased
Premises Equipment Computers Total
Cost E E E E
At 1 August 2022 32,936 49,993 7,700 90,629
Additions 133,776 42,815 176,591
At 31 July 2023 166,712 92,808 7,700 267,220
Depreciation
At
1 August 2022		 4,096 17,184 7,206 28,486
Charge for Year 16,139 23,599 494 40,232
At 31July 2023 20,235 40,783 7,700 68,718
NET BOOK VALUE
At 31July 2023 146,477 52,025 198,502
At 31July 2022 28,840 32,809 494 62, 143
12.Stocks
The charity does not hold stocks of any items.
13.Analysis ofdebtors
2023 2022
E E
Debtors 35,760 11,351
Prepayments 6,733 3,405
42,493 14,756
Debtors and prepayments relates to restricted funds E42,343 (2022:E11,705) and unrestricted funds E150 (2022: E3,051).
14.Creditors: amounts falling due within one year
2023 2022
E E
Creditors 3,006 7,346
Overspent
Cash		 287 185
Short-term
compensated		 absences (holiday pay)
Other creditors and accruals 1,530 1,340
Deferred income 35,200 79,899
40,023 88,770
15.Deferred income
Deferred
income		 comprises grants received in advance for the next financial year
Balance as at 1 August 2022 79,899
Amount
released		 to income earned from chantable actiwties (79,899)
Amount
deferred		 in year 35,200
Balance at 31 July 2023 35,200
16.Creditors: amounts falling due after more than one year
2023 2022
F E
Prowsions
for liabilities
Analysis of movements of movements in unrestricted funds
Balance at 1 Incoming Resources Balance at 31
August 2022 Resources Expended Transfers July 2023
f f f f E
General Fund 47,191 14,355 (9,734) (80,690) (28,878)
47,191 14,355 (9,734) (80,690) (28,878)
Prewous reporting period
Balance at 1 Incoming Resources Balance at 31
August 2021 Resources Expended Transfers July 2022
E E f f f
General Fund 42,525 3,306 3,560 (2,200) 47,191
42,525 3,306 3,560 (2,200) 47,191
Name of unrestricted fund: Description,
nature		 and purpose ofthe fund
General Fund The "free reserves"

Analysis
of movements		 in restricted funds
Balance at 1 Incoming Resources Balance at 31
August 2022 Resources Expended Transfers July 2023
f f f
MCC Playscheme 1,197 4,400 (4,010) 1,587
MCC RE 3 (3)
MCC/NIF
Neighbourhood		 Service 567 (1,245) 1,357 679
GMCC 2 (2)
Arawak Walton
Housing		 Junior Football 2,281 (2,281)
Asian Sports Foundation 2,693 (1,449) 1,244
Awards for All 3,818 (3,866) 48
BBCChildren
in Need		 9,922 (8,409) 1,513
BBCChildren
in Need Next		 Steps (218) (414) 632
BBCChildren
in Need 5593		 (3,315) 56,277 (31,346) 21,616
CCLORS (254) 389 135
Clothworkers
Trust		 94,487 50,000 (38,811) 4,575 110,251
DCMS 31,689 (18,637) 44,062 57,114
Greater Manchester
Police Fund		 50 (50)
Julia & Hans Rausing
Trust		 12,617 (14,826) 12,870 10,661
Garfield Weston 25,000 (16,337) 8,663
Manchester
Active		 200 (200)
Manchester
Active Breaking		 Boundanes 1,750 (822) 928
Manchester
Active Easter Holiday		 3,179 3,179
Manchester
Active Easter HAF		 14,400 (2,016) 12,384
Manchester
Active Spring		 3,470 (3,468) 2
Manchester
Active February		 Half Term 2023 3,433 (1,649) 1,784
Manchester
Active Equipment		 410 (5,344) 7,155 2,221
Manchester
Active Half		 Term 1,568 3,000 (4,182) 386
Manchester
Active Holiday Activities Autumn		 1,461 (1,461)
Manchester
City Council		 Covid Grant 1,487 (1,476) 11
Manchester
City Council		 HAF 2,090 14,384 (13,258) 3,216
Manchester
City Council		 HAF Summer 93 (698) 928 323
Manchester
City Council		 Playscheme (3,690) 3,690
Manchester
City Council		 Youth and Play 13,545 33,333 (16,306) 30,572
Manchester
City Council		 Youth Bank Project 30,000 (8,356) 21,644
Manchester
City Council		 VCSE 10,000 (1,981) 8,019
Neighbourhood
Investment		 Fund 985 (1,125) 140
MU Foundation
Street Reds		 (105) 105
Awards
for All		 11 (11)
Power to Change 3,323 10,000 (5,110) 8,213
Sported 4,922 500 (639) 4,783
Sported Barclays (164) 164
Street Games
UK		 4,950 (3,161) 1,789
Whalley
Range Youth Association		 23 (23)
Young Manchester 4,814 (4,814)
Young Manchester
HAF		 1,226 (403) 823
Youth Sports Trust 543 (536) 7
Neighbourhood
Service		 Men's Club 1,668 1,668
Neighbourhood
Service		 NIF Away Day 47 (47)
Sporting
Equals		 898 (446) 452
Big Lottery Fund
—RC		 (525) (525) 1,575 525
Tudor Trust 1 (1)
Manley Park Primary School 1,331 (1,584) 3,000 2,747
GMP 6 (6)
MCC NIF The Sporting Talent 14 (14)
MCC Urban Sports 977 (977)
MCC NIF Drop ln 39 39
Heritage
Lottery Fund
—Big		 Fat Asian Wedding 152 (152)
200,608 260,357 (222,477) 80,690 319,178
Previous reporting
period		 Previous reporting
period		 Previous reporting
period
Balance at 1 Incoming Resources Balance at 31
August 2021 Resources Expended Transfers July 2022
f f f f.
MCC Playscheme 1,987 (790) 1,197
MCC NIF Sported 51 (51)
MCC RE 268 (265) 3
MCC/NIF
Neighbourhood		 Service 1,438 (871) 567
GMCC 217 (215) 2
MCC The Girl Can 8 (8)
Arawak Walton
Housing		 Junior Football 2,894 (1,613) 1,000 2,281
Asian Sports Foundation 6,987 (4,294) 2,693
Awards
for All		 9,874 (6,056) 3,818
BBCChildren
in Need		 16,662 28,591 (35,331) 9,922
BBCChildren
in Need		 Next Steps 300 (518) (218)
BBCChildren
in Need		 5593 3,969 (7,284) (3,315)
CCLORS 916 (1,170) (254)
Clothworkers
Trust		 102,000 (7,513) 94,487
DCMS 45,450 (13,761) 31,689
Greater Manchester
Police Fund		 813 (763) 50
Julia & Hans Rausing Trust 19,560 (6,943) 12,617
Manchester
Active		 1,750 (1,550) 200
Manchester
Active Easter		 7,265 (4,086) 3,179
Manchester
Active Half		 Term 1,956 (388) 1,568
Manchester
Active Holiday		 Activities Autumn 2,500 (1,039) 1,461
Manchester
City Council		 Covid Grant 2,000 (513) 1,487
Manchester
City Council		 HAF 14,614 (12,524) 2,090
Manchester
City Council		 HAF Summer 3,454 (3,361) 93
Manchester
City Council		 Playscheme 2,200 (5,890) (3,690)
Manchester
City Council		 Youth and Play 16,667 (3,122) 13,545
Neighbourhood
Investment		 Fund 2,000 (1,015) 985
MU Foundation
Street		 Reds 296 (401) (105)
Awards
for All		 27 (16) 11
Power to Change 16,742 (13,419) 3,323
Sported 5,000 (78) 4,922
Sported Barclays 1,500 (1,664) (164)
One Manchester 13 (13)
Street Games
UK		 8,247 2,070 (5,517) 150 4,950
Whalley
Range Youth		 Association 81 (58) 23
Young Manchester 6,514 25,000 (26,700) 4,814
Young Manchester
HAF		 2,100 1,468 (2,342) 1,226
Youth Sports Trust 1,700 (1,157) 543
Neighbourhood
Service		 Men's Club 1,668 1,668
Neighbourhood
Service		 NIF Away Day 55 (8) 47
Sporting
Equals		 2,917 (2,019) 898
Big Lottery Fund - RC 1,945 (2,470) (525)
Tudor Trust 1 1
Manley Park Primary School 385 (104) 1,050 1,331
GMP 21 (15) 6
MCC NIF The Sporting Talent 14 14
MCC Urban Sports 1,696 (719) 977
MCC NIF Drop In 359 (320) 39
Heritage
Lottery Fund		 - Big Fat Asian Wedding 347 (195) 152
115,343 261,214 (178,149) 2,200 200,608

Unrestricted Designated Restricted
funds funds funds Total 2023
Tangible fixed assets 2,970 195,532 198,502
Cash at bank and in hand 6,039 83,289 89,328
Other net current assets/(liabilities) (37,887) 40,357 2,470
Creditors of more than one year
Tota I (28,878) 319,178 290,300
Prewous reporting period
Unrestricted Designated Restricted
funds funds funds Total 2022
Tangible fixed assets 62,143 62,143
Cash at bank and in hand 46,336 213,334 259,670
Other net current assets/(liabilities) 855 (74,869) (74,014)
Creditors of more than one year
Total 47,191 200,608 247,799