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2022-03-31-accounts

Company registration number: 07555639 Charity registration number: 1141611

Grappenhall Youth & Community Association

(A company limited by guarantee)

Annual Report and Financial Statements

for the Year Ended 31 March 2022

Hannah Murray FCCA 61 Falconers Green Westbrook Warrington Cheshire WA5 7XF

Grappenhall Youth & Community Association

Contents

Reference and Administrative Details 1
Trustees' Report 2 to 6
Independent Examiner's Report 7
Statement of Financial Activities 8 to 9
Balance Sheet 10
Notes to the Financial Statements 11 to 20

Grappenhall Youth & Community Association

Reference and Administrative Details

Secretary John Howard Leaver Charity Registration Number 1141611 Company Registration Number 07555639 Registered Office Bellhouse Farm Bellhouse Lane Grappenhall Warrington Cheshire WA4 2SG Independent Examiner Hannah Murray FCCA 61 Falconers Green Westbrook Warrington Cheshire WA5 7XF

Page 1

Grappenhall Youth & Community Association

Trustees' Report

The trustees, who are directors for the purposes of company law, present the annual report together with the financial statements of the charitable company for the year ended 31 March 2022.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, The Memorandum and Articles of Association, and constitutes a private company limited by guarantee.

Induction and training of new trustees

Change of Trustees

The previous report indicated that the board was actively encouraging the recruitment of new trustees to help create a more effective board.

We are pleased to say that at the last AGM ten new trustees stepped forward and were appointed to the board. Following this intake, the previous trustees, who had also been a fundamental part of the day to day management of the organisation chose to retire and they left the GYCA at the end of January 2022. The new Board would very much like to thank the previous trustees for their past efforts which resulted in the organisation being in a healthy financial position and able to look to future with confidence.

Induction and training of new trustees

The incoming trustees are all fully aware of their duties and responsibilities under the relevant law and regulations and all trustees are provided with a copy of the Charity Commission publication “The Essential Trustee - what you need to know”.

The new Trustees have organised themselves into working groups to support the different operational and managerial aspects of the GYCA.

Organisational structure

The Grappenhall Youth and Community Association (GYCA) is home to a large number of User Groups using the Centre’s facilities including the Olde Barn, Studio, Gym and Committee Room.

Wider network

The trustees wish to thank Grappenhall and Thelwall Parish Council for their assistance and involvement in the activities of the centre.

Related parties

The Bellhouse Club Limited. The principal activity of the Bellhouse Club Limited is as a trading company operating a licensed bar. Trading activities are on behalf of the GYCA and all profits and gains are payable to the charity

Page 2

Grappenhall Youth & Community Association

Trustees' Report

Staffing

The new Trustees recognised the GYCA needed improved financial management and support. They appointed an experienced finance manager in December 2021. This has enabled the organisation to fully understand the financial health and operations of the charity. This has enabled better planning into 22/23.

We had a change in GYCA management teams during the start of 2022. The trustees will keep close to the management during 22/23 to ensure we have a sound recovery post-pandemic and to ensure bookings, income and developments are achieved.

We maintained a strong bar and events team and taken on some new bar staff in 22/23, after the disruption

OBJECTIVES AND ACTIVITIES

Objectives and aims

a. To promote the benefit of the inhabitants of Grappenhall and the neighbourhood without distinction of sex or political, religious or other opinions by associating the local authorities, voluntary organisations and inhabitants in a common effort to advance education and to provide facilities in the interests of social welfare for recreation and leisure time occupation with the object of improving the conditions of life of the said inhabitants.

b. To establish or secure the establishment of a community centre.

Significant activities

Our centre continues to thrive and develop, and activities provided by the centre and various user groups continue to provide a valuable and varied benefit to the whole community. Over the past eight years we have dedicated time, money and effort into improving facilities particularly for young and older members of the community.

Volunteers

Our centre, like many others in the area, is now suffering from a lack of volunteers. Except for a stalwart core of people, we find it is difficult to attract volunteers when there are so many other local organisations requiring similar resources. We are looking to revive this in 2022/23.

ACHIEVEMENT AND PERFORMANCE

Charitable Activities

During the past year, we have steadily rebuilt the business of the organisation following the effect of the Covid 19 pandemic and related local and national shut downs. We are pleased that most of our regular hirers, including the local pre-school have managed to continue to operate their businesses and that the incomes of the GYCA (and The Bellhouse Club) are once again helping us to develop our charity

Page 3

Grappenhall Youth & Community Association

Trustees' Report

Fundraising Activities and Achievements

We continue to develop our business and are pleased to note a significant number of bookings into the summer months for events that were so unfortunately postponed during lockdown.

The team worked hard to keep the Bellhouse Bar open during the summer of 2021 when only outside activity was allowed within tight government restrictions. We’d like to thank our bar team for their exceptional service during this difficult time.

We are planning in 2022 the return of popular activities such as the Grappenhall beer festival, seniors film club, christmas tree lighting and showing of live sport. These need to be linked to improved marketing and social media presence.

IMPROVEMENTS (current and planned)

Estates: Following the appointment of the new trustees we are in the process of evaluating the condition of our buildings with a view to implementing further improvements in the year to come. It is hoped that improvement and upgrades to these buildings will make them more attractive to future hirers and that we will become a better known local facility.

IT: We have also had to review our IT infrastructure and accounts. A priority for next year is to refresh the website, however we need to complete more fundamental work before we deliver this.

Processes: The Management team expect to update and change numerous processes during 2022, this includes human resources, financial, administrative, and training processes.

Hospitality recovery: Hospitality was significantly damaged by the pandemic and many regular activities had to be stopped due to restrictions or financial viability. We hope to reinstate some paused offers for example a wider range of real ale in 22/23.

FINANCIAL REVIEW

Principle funding sources

The principal funding source for the association is the hire of the community centre rooms for private functions, business focused user groups and local clubs and groups heavily subsidised by income from The Bellhouse Club. This past year we have had support in the form of grants for hospitality venues paid to us through our local council.

We are pleased we have been able to achieve similar financial performance in 2021/22 to the last comparable year which is 2019/20.

The GYCA became a non-cash organisation during the pandemic, the trustees will keep this under review.

Page 4

Grappenhall Youth & Community Association

Trustees' Report

Trustees and officers

The trustees and officers serving during the year and since the year end were as follows:

Trustees: H R McManus (resigned 8 November 2021) M Biggin (resigned 17 November 2021) P Wenlock (resigned 2 November 2021) J Keay (resigned 24 September 2021) Jeffrey Ashurst P McGladrigan (resigned 22 September 2021) Robert Mclean (appointed 17 November 2021) Dr Christopher Cutts (appointed 17 November 2021) Phillip Mahoney (appointed 17 November 2021) Alan Macfarlane Mair (appointed 17 November 2021) Sara Pothecary (appointed 17 November 2021) Sarah Jenny Marsh (appointed 17 November 2021) Paul Nicholas White (appointed 17 November 2021) Vicki Cronley (appointed 17 November 2021) Virginia Ruth Mair (appointed 17 November 2021) Ryan Bate (appointed 17 November 2021,resigned 21 June 2022)

Secretary:

John Howard Leaver (appointed 8 February 2022)

Statement of trustees' responsibilities

The trustees (who are also the directors of Grappenhall Youth & Community Association for the purposes of company law) are responsible for preparing the trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland". The report and accounts have been prepared in accordance with the provisions in the Companies Act 2006 relating to small companies.

Company law requires the trustees to prepare financial statements for each financial year. Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including its income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are required to:

Page 5

Grappenhall Youth & Community Association

Trustees' Report

The trustees are responsible for keeping proper accounting records that can disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Small companies provision statement

This report has been prepared in accordance with the small companies regime under the Companies Act 2006.

The annual report was approved by the trustees of the charity on 27 October 2022 and signed on its behalf by:

......................................... Dr Christopher Cutts Trustee

Page 6

Grappenhall Youth & Community Association

Independent Examiner's Report to the trustees of Grappenhall Youth & Community Association ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2022.

Responsibilities and basis of report

As the charity’s trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner’s statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of Grappenhall Youth & Community Association as required by section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of 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

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

...................................... Hannah Murray ACCA

61 Falconers Green Westbrook Warrington Cheshire WA5 7XF

27 October 2022

Page 7

Grappenhall Youth & Community Association

Statement of Financial Activities for the Year Ended 31 March 2022 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)

Note
Income and Endowments from:
Donations and legacies
3
Charitable activities
4
Investment income
5
Other income
6
Total income
Expenditure on:
Charitable activities
7
Total expenditure
Net expenditure
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
18
Note
Income and Endowments from:
Donations and legacies
3
Charitable activities
4
Investment income
5
Other income
6
Total income
Expenditure on:
Charitable activities
7
Total expenditure
Net income/(expenditure)
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
18		 Unrestricted
funds
£
16,538
112,266
5
8,230
137,039
(153,836)
(153,836)
(16,797)
(16,797)
174,540
157,743
Unrestricted
funds
£
49,613
38,863
25
34,695
123,196
(110,241)
(110,241)
12,955
12,955
161,585
174,540		 Restricted
funds
£
-
-
-
-
-
(3,636)
(3,636)
(3,636)
(3,636)
25,456
21,820
Restricted
funds
£
-
-
-
-
-
(3,636)
(3,636)
(3,636)
(3,636)
29,092
25,456		 Total
2022
£
16,538
112,266
5
8,230
137,039
(157,472)
(157,472)
(20,433)
(20,433)
199,996
179,563
Total
2021
£
49,613
38,863
25
34,695
123,196
(113,877)
(113,877)
9,319
9,319
190,677
199,996

All of the charity's activities derive from continuing operations during the above two periods.

The notes on pages 11 to 20 form an integral part of these financial statements. Page 8

Grappenhall Youth & Community Association

Statement of Financial Activities for the Year Ended 31 March 2022 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)

The funds breakdown for 2021 is shown in note 18.

The notes on pages 11 to 20 form an integral part of these financial statements. Page 9

Grappenhall Youth & Community Association

(Registration number: 07555639) Balance Sheet as at 31 March 2022

Note
Fixed assets
Tangible assets
14
Current assets
Debtors
15
Cash at bank and in hand
16
Creditors: Amounts falling due within one year
17
Net current assets
Net assets
Funds of the charity:
Restricted income funds
Restricted funds
Unrestricted income funds
Unrestricted funds
Total funds
18		 2022
£
98,607
36,638
62,915
99,553
(18,597)
80,956
179,563
21,820
157,743
179,563		 2021
£
101,600
47,744
54,922
102,666
(4,270)
98,396
199,996
25,456
174,540
199,996

For the financial year ending 31 March 2022 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

The financial statements on pages 8 to 20 were approved by the trustees, and authorised for issue on 27 October 2022 and signed on their behalf by:

......................................... Dr Christopher Cutts Trustee

The notes on pages 11 to 20 form an integral part of these financial statements. Page 10

Grappenhall Youth & Community Association

Notes to the Financial Statements for the Year Ended 31 March 2022

1 Charity status

The charity is limited by guarantee, incorporated in , and consequently does not have share capital. Each of the trustees is liable to contribute an amount not exceeding £10 towards the assets of the charity in the event of liquidation.

The address of its registered office is: Bellhouse Farm Bellhouse Lane Grappenhall Warrington Cheshire WA4 2SG

These financial statements were authorised for issue by the trustees on 27 October 2022.

2 Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)) (issued in October 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Basis of preparation

Grappenhall Youth & Community Association meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.

Going concern

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern nor any significant areas of uncertainty that affect the carrying value of assets held by the charity.

Exemption from preparing a cash flow statement

The charity opted to early adopt Bulletin 1 published on 2 February 2016 and have therefore not included a cash flow statement in these financial statements.

Page 11

Grappenhall Youth & Community Association

Notes to the Financial Statements for the Year Ended 31 March 2022

Income and endowments

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 the income receivable can be measured reliably.

Donations and legacies

Donations are recognised when there is evidence of entitlement to the gift, receipt is probable and its amounts can be measured reliably.

Grants receivable

Grants are recognised when the charity has an entitlement to the funds and any conditions linked to the grants have been met.

Expenditure

All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.

Charitable activities

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Support costs

Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, for example, allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.

Governance costs

These include the costs attributable to the charity’s compliance with constitutional and statutory requirements, including audit, strategic management and trustees meetings and reimbursed expenses.

Government grants

Government grants are recognised based on the accrual model and are measured at the fair value of the asset received or receivable. Grants are classified as relating either to revenue or to assets. Grants relating to revenue are recognised in income over the period in which the related costs are recognised. Grants relating to assets are recognised over the expected useful life of the asset. Where part of a grant relating to an asset is deferred, it is recognised as deferred income.

Page 12

Grappenhall Youth & Community Association

Notes to the Financial Statements for the Year Ended 31 March 2022

Taxation

The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

Tangible fixed assets

Individual fixed assets costing £10.00 or more are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation and amortisation

Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:

Asset class Depreciation method and rate Long leasehold straight line basis over 17 years Plant and machinery 25% reducing balance basis

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the charity will not be able to collect all amounts due according to the original terms of the receivables.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the charity does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Page 13

Grappenhall Youth & Community Association

Notes to the Financial Statements for the Year Ended 31 March 2022

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the Statement of Financial Activities over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the charity has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Fund structure

Unrestricted income funds are general funds that are available for use at the trustees discretion in furtherance of the objectives of the charity.

Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.

3 Income from donations and legacies

Grants, including capital grants;
Government grants
Regular giving and capital donations
Total for 2022
Total for 2021		 Unrestricted
funds
General
£
16,000
538
16,538
49,613		 Total
funds
£
16,000
538
16,538
49,613

4 Income from charitable activities

Ancillary trades
Catering income
Room hire
Event sales
Licence fees
Total for 2022
Total for 2021		 Unrestricted
funds
General
£
2,907
1,778
74,075
506
33,000
112,266
38,863		 Total
funds
£
2,907
1,778
74,075
506
33,000
112,266
38,863

Page 14

Grappenhall Youth & Community Association

Notes to the Financial Statements for the Year Ended 31 March 2022

5 Investment income

Interest receivable and similar income;
Interest receivable on bank deposits
Total for 2022
Total for 2021
6
Other income
Furlough money received		 Unrestricted
funds
General
£
8,230		 Unrestricted
funds
General
£
5
5
25
Total
2022
£
8,230		 Total
funds
£
5
5
25
Total
2021
£
34,695
Total
funds
£

7 Expenditure on charitable activities

Note
GYCA
Allocated support costs
8
Governance costs
8
Total for 2022
Total for 2021		 Unrestricted
funds
General
£
1,549
73,566
78,721
153,836
110,241		 Restricted
funds
£
-
3,636
-
3,636
3,636		 Total
funds
£
1,549
77,202
78,721
157,472
113,877
Total
expenditure
£

In addition to the expenditure analysed above, there are also governance costs of £78,721 (2021 - £53,378) which relate directly to charitable activities. See note 8 for further details.

Page 15

Grappenhall Youth & Community Association

Notes to the Financial Statements for the Year Ended 31 March 2022

8 Analysis of governance and support costs

Support costs allocated to raising funds

Total for 2021 Information
technology
£
Administration
costs
£
Premises
costs
including
depreciation
£
2,490
2,069
49,090		 Other
support
costs
£
6,303		 Total
funds
£
59,952

Basis of allocation

Governance costs

Staff costs
Wages and salaries
Social security costs
Independent examiner fees
Examination of the financial statements
Total for 2022
Total for 2021
9
Net incoming/outgoing resources
Net (outgoing)/incoming resources for the year include:
Depreciation of fixed assets		 Unrestricted
funds
General
£
74,929
3,192
600
78,721
53,378
2022
£
18,474		 Total
funds
£
74,929
3,192
600
78,721
53,378
2021
£
16,139

10 Trustees remuneration and expenses

Hugh McManus a trustee who resigned on 8 November 2021, received remuneration from The Bellhouse Club during the year ended 31 March 2022, totalling £4,210.

Pauline McManus the spouse of Hugh McManus, received £28,945 remuneration during the year ended 31 March 2022, Pauline ceased employment with GYCA on 27 January 2022.

11 Staff costs

The aggregate payroll costs were as follows:

Page 16

Grappenhall Youth & Community Association

Notes to the Financial Statements for the Year Ended 31 March 2022

2022 2021
£ £
Staff costs during the year were:
Wages and salaries 74,929 52,023
Social security costs 3,192 755
78,121 52,778
The monthly average number of persons (including senior management / leadership team) employed
by the charity during the year expressed as full time equivalents was as follows:
2022 2021
No No
Admin 3 2
No employee received emoluments of more than £60,000 during the year.
12 Independent examiner's remuneration
2022 2021
£ £
Examination of the financial statements 600 600

Page 17

Grappenhall Youth & Community Association

Notes to the Financial Statements for the Year Ended 31 March 2022

13 Taxation

The charity is a registered charity and is therefore exempt from taxation.

14 Tangible fixed assets

Cost
At 1 April 2021
Additions
At 31 March 2022
Depreciation
At 1 April 2021
Charge for the year
At 31 March 2022
Net book value
At 31 March 2022
At 31 March 2021
15 Debtors
VAT recoverable
Other debtors
16 Cash and cash equivalents
Cash on hand
Cash at bank		 Land and
buildings
£
193,988
-		 Other
tangible fixed
asset
£
57,898
15,481
73,379
47,828
5,692
53,520
19,859
10,070
2022
£
-
36,638
36,638
2022
£
1,550
61,365
62,915		 Other
tangible fixed
asset
£
57,898
15,481
73,379
47,828
5,692
53,520
19,859
10,070
2022
£
-
36,638
36,638
2022
£
1,550
61,365
62,915		 Total
£
251,886
15,481
267,367
150,286
18,474
168,760
98,607
101,600
2021
£
1,106
46,638
193,988 73,379
102,458
12,782		 47,828
5,692
115,240 53,520
78,748 19,859
91,530 10,070
2022
£
-
36,638
36,638
2022
£
1,550
61,365
62,915
47,744
2021
£
87
54,835
54,922

17 Creditors: amounts falling due within one year

Page 18

Grappenhall Youth & Community Association

Notes to the Financial Statements for the Year Ended 31 March 2022

Trade creditors
Other taxation and social security
Accruals		 2022
£
4,607
2,752
11,238
18,597		 2021
£
2,062
1,097
1,111
4,270

18 Funds

Unrestricted funds
General
Restricted funds
Total funds
Unrestricted funds
General
Restricted funds
Total funds		 Balance at 1
April 2021
£
174,540
25,456
199,996
Balance at 1
April 2020
£
161,585
29,092
190,677		 Incoming
resources
£
137,039
-
137,039
Incoming
resources
£
123,196
-
123,196		 Resources
expended
£
(153,836)
(3,636)
(157,472)
Resources
expended
£
(110,241)
(3,636)
(113,877)		 Balance at 31
March 2022
£
157,743
21,820
179,563
Balance at 31
March 2021
£
174,540
25,456
199,996

19 Analysis of net assets between funds

Tangible fixed assets
Current assets
Current liabilities
Total net assets		 Unrestricted
funds
General
£
76,789
99,553
(18,597)
157,745		 Restricted
funds
£
21,818
-
-
21,818		 Total funds
at 31 March
2022
£
98,607
99,553
(18,597)
179,563

Page 19

Grappenhall Youth & Community Association

Notes to the Financial Statements for the Year Ended 31 March 2022

Tangible fixed assets
Current assets
Current liabilities
Total net assets		 Unrestricted
funds
General
£
76,144
102,666
(4,270)
174,540		 Restricted
funds
£
25,456
-
-
25,456		 Total funds
at 31 March
2021
£
101,600
102,666
(4,270)
199,996

20 Related party transactions

The Bellhouse Club is an associated company, established as a commercial trading company to procure profits and gains for the purpose of paying them to the charity company. Under the terms of the licence agreement The Bellhouse Club pays a licence fee to Grappenhall Youth and Community Association for the use of the community centre. The licence fee charged during the year is £33,000, however due to Covid19 in year ended 31/3/21 this was reduced to £8,250. As at 31 March 2022 £36,638 was owed by The Bellhouse Club to the GYCA.

Page 20

Grappenhall Youth & Community Association

Detailed Statement of Financial Activities for the Year Ended 31 March 2022

Income and Endowments from:
Donations and legacies (analysed below)
Charitable activities (analysed below)
Investment income (analysed below)
Other income (analysed below)
Total income
Expenditure on:
Charitable activities (analysed below)
Total expenditure
Net (expenditure)/income
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward		 Total
2022
£
16,538
112,266
5
8,230
137,039
(157,472)
(157,472)
(20,433)
(20,433)
199,996
179,563		 Total
2021
£
49,613
38,863
25
34,695
123,196
(113,877)
(113,877)
9,319
9,319
190,677
199,996

This page does not form part of the statutory financial statements. Page 21

Grappenhall Youth & Community Association

Detailed Statement of Financial Activities for the Year Ended 31 March 2022

Donations and legacies
Donations
UK Government grants
Grants - other agencies
Charitable activities
Ancillary trades
Catering income
Room hire
Event sales
Licence fees
Investment income
Interest on cash deposits
Other income
Other income
Charitable activities
Fundraising costs
Rates
Light, heat and power
Insurance
Repairs and maintenance
Telephone and fax
Computer software and maintenance costs
Printing, postage and stationery
Charitable donations
Hire of plant and machinery (Spot hire)
Sundry expenses
Cleaning
Travel and subsistence
Advertising
Legal and professional fees
Bank charges
Depreciation		 Total
2022
£
538
16,000
-
16,538
2,907
1,778
74,075
506
33,000
112,266
5
5
8,230
8,230
(1,549)
(2,220)
(15,535)
(5,338)
(6,381)
(401)
(4,510)
(670)
(648)
(1,093)
(752)
(19,700)
(302)
(422)
(736)
(19)
(3,636)		 Total
2021
£
1,349
43,264
5,000
49,613
-
710
29,903
-
8,250
38,863
25
25
34,695
34,695
(547)
(1,083)
(9,364)
(4,983)
(17,521)
(581)
(2,490)
(332)
-
(603)
(1,094)
(5,172)
(140)
(62)
(388)
-
(3,636)

This page does not form part of the statutory financial statements. Page 22

Grappenhall Youth & Community Association

Detailed Statement of Financial Activities for the Year Ended 31 March 2022

Depreciation
Wages and salaries
Staff NIC (Employers)
Accountancy fees		 Total
2022
£
(14,839)
(74,929)
(3,192)
(600)
(157,472)		 Total
2021
£
(12,503)
(52,023)
(755)
(600)
(113,877)

This page does not form part of the statutory financial statements. Page 23