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2023-03-31-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 2023

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 5
Independent Examiner's Report 6 to 7
Statement of Financial Activities 8 to 9
Balance Sheet 10
Notes to the Financial Statements 11 to 21

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 31st March 2023.

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.

Change of Trustees

Following the successful appointment of new Trustees the previous year, Mr Jeffrey Ashurst stood down as a Trustee at the 2022 AGM. The Board wish to note their thanks to Jeffrey for the work he put into supporting and helping the organisation during a time of change over the preceding five year period.

Furthermore, Mr Philip Mahoney has indicated that he wishes to retire at the forthcoming 2023 AGM

The remaining eight Trustees have indicated that they are willing to remain in office and in accordance with the Articles, Mr Robert McLean , Ms Sarah Jenny Marsh and Ms Virginia Ruth Mair will retire by rotation and offer themselves for formal re-election.

Training and Support of Trustees

The 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 Trustees have organised themselves into appropriate 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, Sports Hall 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 and trust that they will remain supportive in the future and we strive to achieve the improvements we consider necessary to guarantee our future.

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

Staffing

Page 2

Grappenhall Youth & Community Association

Trustees' Report

The Trustees recognised the GYCA needed improved financial management and support and having appointed an experienced Finance Manager in December 2021 they are pleased to note the ongoing continuity of management and during the year to have appointed a new Events and Administion co-ordinator.

Following the Covid disruption of previous years the Trustees and the Staff have consolidated the business of the Charity and the Bellhouse Club

OBJECTIVES AND ACTIVITIES

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,

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. We have historically dedicated time, money and effort into improving facilities particularly for the young and the older members of our 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 still find it is difficult to attract volunteers when there are so many other local organisations requiring similar resources.

ACHIEVEMENT AND PERFORMANCE

Charitable Activities

During the past year, we have consolidated the re-establishment of the business and organisation following the effect of the Covid concerns. We are pleased that most of our regular hirers, including the local pre-School, 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.

We are also pleased to note that the Charity will celebrate the 50th anniversary of it being founded in October 2023, this is a significant landmark and we believe a stepping stone towards our Centenary in 2073.

Fundraising activities and achievements

During the summer of 2022 we hosted many successful celebrations postponed from the previous years and our results for the year reflect the efforts made to manage the pent-up demand following the removal of the National social mixing restrictions. We were pleased to see the return of important local activities such as the Grappenhall Beer Festival, the monthly Seniors Film Club, the annual Christmas Tree lighting and the showing of live sport in the Bellhouse.

Page 3

Grappenhall Youth & Community Association

Trustees' Report

IMPROVEMENTS

Estates: We remain in the process of evaluating the condition of our buildings and the outside areas with a view to improvement of both the material infrastructure and the amenities available. Costings continue to be obtained and the Trustees will then prioritise the best use of funds and the organisation of appropriate and necessary fund raising activities and support from local authorities.

IT: We have made significant improvements with our IT infrastructure during the year, building a foundation upon which we will now be more readily able to refresh and develop the Social Media presence of the Charity and the Club.

Processes: During the last year the Management team have updated and revised many internal processes, including the areas of human resources, financial, administrative and training.

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.

We are pleased we have been able to achieve an improved financial performance in 2022/23 the results for the year surpassing to the last comparable year, ie pre Covid period, being 2019/20.

The GYCA became a non-cash organisation following the pandemic, the Trustees revised this policy in October 2022 and the organisation now accepts payment by cash as well as with cards and other direct transactions. This will keep this under review, but it our intention is to allow our customers to have payment options available to them that they find most appropriate.

Trustees and officers

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

Trustees:

Jeffrey Ashurst (resigned 16 November 2022) Robert Mclean Dr Christopher Cutts Phillip Mahoney Alan Macfarlane Mair Sara Pothecary Sarah Jenny Marsh Paul Nicholas White Vicki Dutton Virginia Ruth Mair Ryan Bate (resigned 21 June 2022)

Page 4

Grappenhall Youth & Community Association

Trustees' Report

Secretary:

John Howard Leaver

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".

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:

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.

The annual report was approved by the trustees of the charity on 6 November 2023 and signed on its behalf by:

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

Page 5

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 2023.

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

Page 6

Grappenhall Youth & Community Association

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

6 November 2023

Page 7

Grappenhall Youth & Community Association

Statement of Financial Activities for the Year Ended 31 March 2023 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)

Note
Income and Endowments from:
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
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		 Unrestricted
funds
£
164,954
218
11,860
177,032
(171,295)
(171,295)
5,737
5,737
157,743
163,480
Unrestricted
funds
£
16,538
112,266
5
8,230
137,039
(153,836)
(153,836)
(16,797)
(16,797)
174,540
157,743		 Restricted
funds
£
-
-
-
-
(3,636)
(3,636)
(3,636)
(3,636)
21,820
18,184
Restricted
funds
£
-
-
-
-
-
(3,636)
(3,636)
(3,636)
(3,636)
25,456
21,820		 Total
2023
£
164,954
218
11,860
177,032
(174,931)
(174,931)
2,101
2,101
179,563
181,664
Total
2022
£
16,538
112,266
5
8,230
137,039
(157,472)
(157,472)
(20,433)
(20,433)
199,996
179,563

The notes on pages 11 to 21 form an integral part of these financial statements. Page 8

Grappenhall Youth & Community Association

Statement of Financial Activities for the Year Ended 31 March 2023 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)

All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2022 is shown in note 18.

The notes on pages 11 to 21 form an integral part of these financial statements. Page 9

Grappenhall Youth & Community Association

(Registration number: 07555639) Balance Sheet as at 31 March 2023

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		 2023
£
87,045
40,029
71,318
111,347
(16,728)
94,619
181,664
18,184
163,480
181,664		 2022
£
98,607
36,638
62,915
99,553
(18,597)
80,956
179,563
21,820
157,743
179,563

For the financial year ending 31 March 2023 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The financial statements on pages 8 to 21 were approved by the trustees, and authorised for issue on 6 November 2023 and signed on their behalf by:

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

The notes on pages 11 to 21 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 2023

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 6 November 2023.

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 2023

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 2023

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 2023

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		 Unrestricted
funds
General
£
16,000
538
16,538		 Total
2023
£
-
Total
2022
£
16,000
538
16,538

4 Income from charitable activities

Page 14

Grappenhall Youth & Community Association

Notes to the Financial Statements for the Year Ended 31 March 2023

Room hire
Event sales
Licence fees
Total for 2023
Total for 2022		 Unrestricted
funds
General
£
103,679
13,275
48,000
164,954
112,266		 Total
funds
£
103,679
13,275
48,000
164,954
112,266

5 Investment income

Interest receivable and similar income;
Interest receivable on bank deposits
Total for 2023
Total for 2022
6
Other income
Furlough money received		 Unrestricted
funds
General
£
11,860		 Unrestricted
funds
General
£
218
218
5
Total
2023
£
11,860		 Total
funds
£
218
218
5
Total
2022
£
8,230

Furlough money received

7 Expenditure on charitable activities

Note
GYCA
Allocated support costs
8
Governance costs
8
Total for 2023
Total for 2022		 Unrestricted
funds
General
£
6,281
86,054
78,960
171,295
153,836		 Restricted
funds
£
-
3,636
-
3,636
3,636		 Total
funds
£
6,281
89,690
78,960
174,931
157,472

Page 15

Grappenhall Youth & Community Association

Notes to the Financial Statements for the Year Ended 31 March 2023

Total expenditure £

In addition to the expenditure analysed above, there are also governance costs of £78,960 (2022 - £78,721) which relate directly to charitable activities. See note 8 for further details.

Page 16

Grappenhall Youth & Community Association

Notes to the Financial Statements for the Year Ended 31 March 2023

8 Analysis of governance and support costs

Basis of allocation

Governance costs

Staff costs
Wages and salaries
Social security costs
Independent examiner fees
Examination of the financial statements
Total for 2023
Total for 2022
9
Net incoming/outgoing resources
Net incoming/(outgoing) resources for the year include:
Depreciation of fixed assets		 Unrestricted
funds
General
£
76,035
2,300
625
78,960
78,721
2023
£
18,623		 Total
funds
£
76,035
2,300
625
78,960
78,721
2022
£
18,474

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 17

Grappenhall Youth & Community Association

Notes to the Financial Statements for the Year Ended 31 March 2023

Staff costs during the year were:
Wages and salaries
Social security costs		 2023
£
76,035
2,300
78,335		 2022
£
74,929
3,192
78,121

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:

2023
No
Admin
3
No employee received emoluments of more than £60,000 during the year.
12 Independent examiner's remuneration
2023
£
Examination of the financial statements
625		 2022
No
3
2022
£
600

Page 18

Grappenhall Youth & Community Association

Notes to the Financial Statements for the Year Ended 31 March 2023

13 Taxation

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

14 Tangible fixed assets

Cost
At 1 April 2022
Additions
At 31 March 2023
Depreciation
At 1 April 2022
Charge for the year
At 31 March 2023
Net book value
At 31 March 2023
At 31 March 2022
15 Debtors
Other debtors
16 Cash and cash equivalents
Cash on hand
Cash at bank		 Land and
buildings
£
193,988
-		 Other
tangible fixed
asset
£
73,379
7,062
80,441
53,520
5,841
59,361
21,080
19,859
2023
£
40,029
2023
£
1,698
69,620
71,318		 Other
tangible fixed
asset
£
73,379
7,062
80,441
53,520
5,841
59,361
21,080
19,859
2023
£
40,029
2023
£
1,698
69,620
71,318		 Total
£
267,367
7,062
274,429
168,760
18,624
187,384
87,045
98,607
2022
£
36,638
193,988 80,441
115,240
12,783		 53,520
5,841
128,023 59,361
65,965 21,080
78,748 19,859
2023
£
40,029
2023
£
1,698
69,620
71,318
2022
£
1,550
61,365
62,915

Page 19

Grappenhall Youth & Community Association

Notes to the Financial Statements for the Year Ended 31 March 2023

17 Creditors: amounts falling due within one year

Trade creditors
Other taxation and social security
Accruals
18 Funds
Unrestricted funds
General
Restricted funds
Total funds
Unrestricted funds
General
Restricted funds
Total funds		 Balance at 1
April 2022
£
157,743
21,820
179,563
Balance at 1
April 2021
£
174,540
25,456
199,996		 Incoming
resources
£
177,032
-
177,032
Incoming
resources
£
137,039
-
137,039		 2023
£
6,655
2,488
7,585
16,728
Resources
expended
£
(171,295)
(3,636)
(174,931)
Resources
expended
£
(153,836)
(3,636)
(157,472)		 2022
£
4,607
2,752
11,238
18,597
Balance at 31
March 2023
£
163,480
18,184
181,664
Balance at 31
March 2022
£
157,743
21,820
179,563

19 Analysis of net assets between funds

Tangible fixed assets
Current assets
Current liabilities
Total net assets		 Unrestricted
funds
General
£
68,861
107,697
(18,238)
158,320		 Restricted
funds
£
18,184
-
-
18,184		 Total funds
at 31 March
2023
£
87,045
107,697
(18,238)
176,504

Page 20

Grappenhall Youth & Community Association

Notes to the Financial Statements for the Year Ended 31 March 2023

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

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 £48,000 (2022 - £33,000). As at 31 March 2023 £35,918 was owed by The Bellhouse Club to the GYCA.

Page 21

Grappenhall Youth & Community Association

Detailed Statement of Financial Activities for the Year Ended 31 March 2023

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 income/(expenditure)
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward		 Total
2023
£
-
164,954
218
11,860
177,032
(174,931)
(174,931)
2,101
2,101
179,563
181,664		 Total
2022
£
16,538
112,266
5
8,230
137,039
(157,472)
(157,472)
(20,433)
(20,433)
199,996
179,563

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 2023

Donations and legacies
Donations
UK Government grants
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		 Total
2023
£
-
-
-
-
-
103,679
13,275
48,000
164,954
218
218
11,860
11,860
(6,281)
(3,564)
(14,553)
(6,376)
(7,437)
(529)
(3,514)
(879)
(464)
(1,624)
(1,383)
(27,458)
(587)
(492)
(2,000)		 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)

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

Grappenhall Youth & Community Association

Detailed Statement of Financial Activities for the Year Ended 31 March 2023

Bank charges
Depreciation
Depreciation
Wages and salaries
Staff NIC (Employers)
Accountancy fees		 Total
2023
£
(207)
(3,636)
(14,987)
(76,035)
(2,300)
(625)
(174,931)		 Total
2022
£
(19)
(3,636)
(14,839)
(74,929)
(3,192)
(600)
(157,472)

This page does not form part of the statutory financial statements. Page 24