Company registration number.. 07555639
Charity registration number.. 1141611
Grappenhall Youth & Community Association
IA company limited by guarantee)
Annual Report and Financial Statements
for the Year Ended 31 March 2024
HMA
HANNAH MURRAY
ALLUUN IANL Y
Hannah Murray FCCA
61 Falconers Green
Westbrook
Watringlon
Cheshire
WA5 7XF

Grappenhall Youth & Community Association
Contents
Reference and Administrative Detsils
Trustees, Report
2106
Independent Examinerfs Report
7108
Slalemenl of Financial Activities
91010
Balan￿ Sheet
Notes lo the Financial Slalemenls
121022

Grappenhall Youth & Community Association
Reference and Administrative Details
Secretary
John Howard Leaver
Charity Rggistration Number
1141611
Company Registration Number 07555639
Registered Office
Bellhouse F8rm
Bellhouse Lane
Grappenhall
Warringlon
Cheshire
WA4 2SG
Independent Examiner
Hannah Murray FCCA
61 Falconers Green
Westbrook
Warringlon
Cheshire
WA5 7XF
Page 1

Grappenhall Youth & Community Association
Trustees, Report
Trusteos, Report
The Trustees, who are Directors for the purposes of Company Law, present their annual report together
with the financial slalemenls of the charitable company for the year ended 31 sl March 2024.
STRUCTURE. GOVERNANCE and MANAGEMENT
Goveming 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
Mr Philip Mahoney resigned with effect of 29th November 2023 and the Board wish lo thank Philip for the
assIstsn￿ and support he gave during his time in office.
The remaining eight Trustees have indicated that they are willing lo remain in Offi￿ and in accordance
with the Articles, Dr Christopher Cults, Mrs Vicki Dutton and Mr Paul Whrte will retire by rotstion al the
forthcoming AGM and offer themselves for re-election.
New candidates for the posf(ion of Trustee a￿ being actively sought and further information on this will be
announced within the Notice for the AGM.
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 publicab'on "The Essential Trustee-
what you need to know..
The Trustees have organised themselves into appropriate working groups lo support the different
operational and managerial aspects of the GYCA.
Organisational structure
The Grappenhall Youth and Community Association IGYCAI is home to a large number of User Groups
using the Cenlre's facilities which include the Olde Barn. the Studio, the Sports Hall and the Committee
Room.
Wlder network
The trustees wish to thank Grappenhall and The￿￿all Parish Council for their assistance and involvement
in the activities of the centre and trust that they will remain supportive in the future as 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 lo the charity.
Page 2

Grappenhall Youth & Community Association
Trustees, Report
Staffing
The Trustees previously recognised that the GYCA needed improved financial management and
operational support and are pleased lo note that the management team have remained in pla￿ for the
year under review and continue to do so.
OBJECTIVES AND ACTIVITIES
To promote the benefit of the inhabilanls of Grappenhall and the neighbourhood without
distinction of sex or political. religious. or other opinions by associating the local aLJthorities,
voluntary organisations and in habitants in a common effort lo 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 eslablishmenl of a community ￿ntre.
Significant activities
Our centre continues lo thrive and develop. and activities provided by the centre and various user groups
continue lo provide a valuable and varied benefit lo the whole community. We have historically dedicated
lime, money and effort into improving facilities particularly for the young and the older members of our
community.
Volunteers
Our ￿ntre. like many others in the area. is now suffering from a lack of volunteers. Except for a stslwart
core of people, we still find il is difficult to attract volunteers when there are so many other local
organisations requiring similar resources. New volunteers will a￿ayS be made welwme and should make
any Inf(ial approach through the Offi￿.
ACHIEVEMENT AND PERFORMANCE
Charitable Activities
We are pleased to recall that the Charity celebrated the 50th 8nniversary of ils, being founded in October
2023, this was a significant landmark and we believe a stepping stone towards our Centenary in 2073 as
the GYCA continues to play a significant role in its, local Community.
Fundraising activitias and achiavemgnts
The Annual Beer Festival continued lo be successful and attracted custom from not only the local area,
but also from further afield. An initiative was launched to bring a Community Cinema lo the area and the
Old Barn now plays host lo this monthly event. New social events have been Irialled and Introduced
such as the Blues Night and other ideas are constantly under discussion for addrtion to the busy calendar
of events ran by the Organisalion.
IMPROVEMENTS
Page 3

Grappenhall Youth & Community Association
Trustees, Report
Estates: Addressing the material condition of our ageing buildings, infrastructure and the outside areas
remains an on-going task. One of the first requirements before any works could safely commence was a
thorough asbestos survey of the entire sile. During the ye8r work was also done lo address issues
regarding damp proofing of the walls of the Old Barn and we are specifically grateful lo the Parish Council
for their Contribution to this necessary project. Significant funds were apportioned lo upgrade the AV and
Sound Systems in both the Bellhouse Bar and the Olde Barn, thi5 has enabled a significant improvement
in the presentation of televised sport and the eslablishmenl of the Community Cinema. After the
year-end, work has stsrted to modernise the dis8bled washrooms in the Bellhouse and plans are
underway for similar works in both the Bellhouse and the Olde Bam, subject, as always, to financial
restraints.
IT: We have continued lo make necessary upgrades and significant improvements with our IT
infrastructure to ensure both greater reliability and reliable ne￿ork connectivity. This will ensure that we
have a stsble foundation upon which we can operate. We are now, for example, more readily able to
refresh and develop the Social Media presence of the Charity and the Club, a task that remains ongoing
and necessary to help move the business forward.
FINANCIAL REVIEW
The principal funding source for the Association continues to be the hire of the Community Centre rooms
for private functions, business focused user groups and local clubs and groups and the income generated
from the Bellhouse.
Whilst the results for the year are down on the previous period, this was anticipated and driven by the
decision lo approve significant expenditure on such projects as.,
The internal decoration of both the Olde Barn Inecessitated by the damp works) and the Bellhouse
Damp proofing work in the Olde Barn (for which we are grateful for the support of G&TPCI
An asbestos survey of the sile
Professional computer and systems support
Significantly improved AV facilities
Improved signage around the site
The development of events and entertainment packages intended to InC￿aSe the footf811 lo the site
This expenditure has been agreed with the intention of improving the offer the business can make to our
regular and casual customers and it is believed will repay itself in lime.
AntlClP8ted improvements to the washrooms were delayed by the need lo fund the above projects and
the concern over the potential costs of building wall repairs. Work to the disabled washrooms in the
Bellhouse has now begun and pl8ns are being drawn up for other similar improvements lo be carried out
over the upcoming winter period.
Page 4

Grappenhall Youth & Community Association
Trustees, Report
Truste•s and offlc&rs
The Iruslees and officers serving during the year and since the year end were as follows..
Trustees..
Robert Mclean
Dr Christopher Cutts
Phillip Mahoney (resigned 29 November 20231
Alan Madarlane Mair
Sara Pothecary
Sarah Jenny Marsh
Paul Nicholas While
Vicki Dutton
Virginia Ruth Mair
Secretary".
John Howard Leaver
Statement of trustees, responsibilities
The Iruslees Iwho are also the directors of Grappenhall Youth & Community Association for the purposes
of wmpany lawl are responsible for preparing the trustees. report and the financial ststements in
accordance wrfth applicable 18w and United Kingdom Accounting Standards (United Kingdom Generally
Accepted Accounting Praclicel, including FRS 102 'The Financial Reporting Standard applicable in the
UK and Republic of Ireland"
Company law requires the Iruslees lo prepare financial ststemenls for each financial year. Under
company law the trustees must not approve the financial ststements unless they are satisfied that they
give a true and fair view of the slate of affairs of the charitable company and of the incoming reSoUr￿S
and application of resources, including rts income and expenditure, of the charitable company for that
period. In preparing these financial statements, the Iruslees are required to..
select suitable accounting policies and apply them consistendy.,
observe the methods and principles in the Charities SORP",
make judoemenls and estimates that are reasonable and prudent,
stale whether applicable accounting standards. comprising FRS 102 have been followed, subject to
any material departures disclosed and explained in the financial slalemenls., and
prepare the financi81 slalemenls on the going concern basis unless il is inappropriate to presume that
the charitable company will continue in business.
The trustees are responsible for keeping proper accounting records that can disclose with reasonable
accuracy at any time the financial position of the charitsble company and enable them to ensure that the
financial slalemenls 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.
Page 5

Grappenhall Youth & Community Association
Trustees, Report
The Iruslees a￿ 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 slalemenls may differ from legislation in other jurisdictions.
The annual report was approved by the Iruslees of the charity on 29 October 2024 and signed on ils
behalf by.
Dr Christopher Cults
Trustee
Page 6

Grappenhall Youth & Community Association
Independent Examinerfs Report to the trustees of Grappenhall Youth &
Community Association ('the Company.)
I report lo the charity Iruslees on my examination of the accounts of the Company for the year ended 31
Ma￿h 2024.
Rgspon$ibilitig$ and basis of rgport
As the charty's trustees of the Company land also ils directors for the purposes of company lawl you are
responsible for the preparation of the accounts in a￿Ordan￿ with the requirements of the Companies
Act 20061'lhe 2006 Acl'l.
Having satisfied mysew that the accounts of the Company a￿ not required lo 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 I'lhe 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's statement
I have completed my examination. I confirm that no matters have come lo my attention in connection with
the examination giving me cause lo 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 'lrue and fair Mew, 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
ststement of Recommended Practice for accounting and reporting by charities lapplicable lo
charities preparing their accounts in accordance with the Financial Reporting Standard applicable in
the UK and Republic of Ireland IFRS 10211.
I have no concerns and have come across no other matters in connection with the examination to which
allenlion should be drawn In this report in order lo enable a proper understanding of the accounts lo be
reached.
Hannah Murray
ACCA
61 Falconers Green
Westbrook
Warringlon
Cheshire
WA5 7XF
Page 7

Grappenhall Youth & Community Association
Independent Examinerfs Report to the trustees of Grappenhall Youth &
Community Association ('the Company.)
29 October 2024
Page 8

Grappenhall Youth & Community Association
Statement of Financial Activities for the Year Ended 31 March 2024
(Including Income and Expenditure Account and Statement of Total Recognised
Gains and Losses)
Unrestricted
funds
Restricted
funds
Total
2024
Note
Incom• and Endowments from:
Donations and legacies
Charitable activities
Investment income
3,000
157,401
894
3,000
157,401
894
Total income
161,295
161,295
Expenditure on:
Charitable activrties
1199,831
3,6361
1203,4671
Total expenditure
199,831
3.636
203.467
Net expenditure
38,536
3,636
42,172
Net movement in funds
138,5361
13,6361
142,1721
Reconciliation of funds
Total funds brought forward
163,480
18,184
181,664
Total funds carried foNard
18
124.944
Unrestrictod
funds
14,548
Restricted
funds
139,492
Total
2023
Note
Income and Endowments from:
Charitable activities
Investment income
Other income
164,954
218
11.860
164,954
218
11,860
Total income
177,032
177,032
Expenditure on-
Charitable activrties
1171,2951
13,6361
1174,9311
Total expenditure
1171,2951
13,6361
1174,9311
Net Incomellexpenditurel
5,737
3,6361
2,101
Net movement in funds
5,737
13,6361
2,101
Reconciliation of funds
Total funds brought forward
Total funds carried forward
157,743
21,820
179,563
18
163,480
18,184
181,664
The notes on pages 12 to 22 form an integral part of these financial ststements.
Page 9

Grappenhall Youth & Community Association
Statement of Financial Activities for the Year Ended 31 March 2024
(Including Income and Expenditure Account and Statement of Total Recognised
Gains and Losses)
All of the charity's ath"vilies derive from continuing operations during the above periods.
The funds breakdown for 2023 is shown in note 18.
The notes on pages 12 to 22 form an integral part of these financial ststements.
Page 10

Grappenhall Youth & Community Association
(Registration number: 07555639)
Balance Sheet as at 31 March 2024
2024
2023
Note
Fixed assets
Tangible assets
14
73,103
87,045
Current assets
Debtors
Cash at bank and In hand
15
16
43,934
35,346
40,029
71,318
79,280
111,347
Credltors: Amounts falllng due wlthln one year
17
112,891
16,728
Net current assets
66,389
94,619
Net assets
139,492
181,664
Funds of thg ¢harity:
Restricted income funds
Restricted funds
14,548
18,184
Unrestrlcted Income funds
Unrestricted funds
124,944
163,480
Total funds
18
139.492
181,664
For the financial year ending 31 March 2024 the charity was entitled to exemption from audit under
section 477 of the Companies Act 2006 relating to small companies.
Directors, responsibilities..
The members have not required the charity to obtain an audit of its accounts for the year in question in
accordance with section 476,. and
The directors acknowledge their responsibilities for Complying with the requirements of the Act with
respect lo accounting records and the preparation of accounts.
The fi'nancial slalemenls on pages 9 10 22 were approved by the Iruslees, and aulhorised for issue on 29
October 2024 and signed on their behalf by."
Dr Christopher Cults
Trustee
The notes on pages 12 to 22 form an integral part of these financial ststements.
Page11

Grappenhall Youth & Community Association
Notes to the Financial Statements for the Year Ended 31 March 2024
1 Charity 8tatU8
The charity is limited by guarantee. incorporated in . and consequenuy does not have share capital. Each
of the trustees is liable lo wnlribule an amount not exceeding £10 towards the assets of the charity in the
event of liquidation.
The address of ils registered office is..
Bellhouse Fam
Bellhouse Lane
Grappenhall
Warrington
Cheshire
WA4 2SG
These financial statements were authorised for issue by the trustees on 29 October 2024.
2 Accounting polici08
Summary of significant accounting policios and kgy accounting ostimatos
The principal accounting policies applied in the preparation of these financial statements are set out
below. These policies have been consislenlly applied lo all the years presented, unless otherwise slated.
Statement of Compliance
The financial statements h8ve been prepared in accordance with Accounting and Reporting by Charities".
Slalemenl of Recommended Practice (applicable to charities preparing their accounts in accordance with
the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 10211 (issued in
October 20191- (Charities SORP IFRS 10211, the Financial Reporting Standard applicable In the UK and
Republic of Ireland IFRS 1021 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 Iiabililies are Initially recognised al historical cost or transaction value unless otherwise
ststed in the relevant a￿oUntIng poliw notes.
Going concgm
The trustees consider that there are no material uncertainties about the charity's ability to continLJe as a
going concern nor any significant areas of Un￿rtainlY that affect the carrying value of assets held by the
charity.
Exemption from preparing a cash flow statement
The charity opted to earfy adopt Bulletin 1 published on 2 February 2016 and have therefore not induded
a cash flow statement in these financial slalemenls.
Page 12

Grappenhall Youth & Community Association
Notes to the Financial Statements for the Year Ended 31 March 2024
Income and endowments
All income is recognised On￿ the charity has enlillemenl to the income, il Is probable that the income wll
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 lo the gift, receipt is probable and ils
amounts can be measured reliably.
Grants receivable
Grants are recognised when the charity has an enlitlemenl lo the funds and any conditions linked lo the
grants have been mel.
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 lo the
applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be
directly attributed to particular headings they have been allwated on a basis consistent with the use of
resources, with central stsff costs allocated on the basis of lime spent, and depre¢ialion 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 expenditLJre comprises those costs incurred by the charity in the delivery of its activities and
services for ils benefi¢i8ries. It includes both costs that can be allocated directly lo such activities and
those costs of an indirect nature ne￿SSary lo support them.
Support costs
Support Costs include ￿ntral fundions and have been allocated lo activity cost categories on a basis
consislenl with the use of resources, for example, allocating property costs by floor areas, or per capits,
staff costs by the tsme spent and other costs by their usage.
Govgmance costs
These include the costs attributable to the charity's compliance with constitutional and statutory
requirements, including audit, strategic management and Iruslees meetings and reimbursed expenses.
Govemment 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 lo revenue or lo assets. Grants
relating to revenue are recognised in income over the period in which the related costs are recognised.
Grants relating lo 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 13

Grappenhall Youth & Community Association
Notes to the Financial Statements for the Year Ended 31 March 2024
Taxation
The charity is considered lo pass the tests set out in Paragraph 1 Schedule 6 of the FinanTr Act 2010
and therefore il meets the definition of a charitable company for UK corporation tax purposes.
Accordingty, the charity is potentially exempl 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 Sre 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.
Depreclatlon and amortlsatlon
Depreciation is provided on tsngible fixed assets so as lo write off the cost or valuation, less any
estimated residual value, over their expected useful economic life as follows..
Asset class
Long leasehold
Plant and machinery
Depreciation method and rate
straight line basis over 17 years
25% redLJcing 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 pri￿. They are subsequently measured al
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 ¢ash equivalents
Cash and cash equivalents comprise cash on hand and call deposits. and other short-lerm highly liquid
investments that are readi￿ convertible lo a known amount of cash and are subject lo an insignificant risk
of change in value.
Trado Croditors
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 al
least ￿e1ve months after the reporting date. If there is an unconditional right to defer settlement for al
least twelve months after the reporting date, they are presented as non-currenl liabilities.
Trade creditors are recognised initially at the Iransact40n price and subsequently measured al amortised
cost using the effective interest method.
Page 14

Grappenhall Youth & Community Association
Notes to the Financial Statements for the Year Ended 31 March 2024
Borrowings
Inlerest-bearing borrowings are initially recorded at fair value, nel of transaction costs. Inlerest-bearing
borrowings are subsequently carried at amortised cost. with the difference be￿een the proceeds. nel of
transaction costs, and the amount due on redemption being recognised as a charge lo 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 classffied as current liabilities Ljnless the charity has an unconditional right lo defer
settlemènt of the liability for at least twelve months after the reporting date.
Fund structure
Unrestricted income funds are general funds that are avai18ble for use al the Iruslees 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 reslri¢led lo that area or purpose.
3 Income from donations and Iogacios
Unrestricted
funds
General
Total
2024
Grants, including capital grants,.
Government grants
3,000
3,000
3,000
3,000
Total
2023
4 In¢omo from ¢haritablg a¢tivitlgS
Page 15

Grappenhall Youth & Community Association
Notes to the Financial Statements for the Year Ended 31 March 2024
Unrestricted
funds
Ggneral
Total
funds
Room hire
Event sales
Licence fees
95,144
11,257
51,000
95,144
11,257
51,000
Total for 2024
157,401
157,401
Total for 2023
164,954
164,954
5 Invg$tmgnt income
Unrestricted
funds
General
Total
funds
Interest receivable and similar income",
Interest receivable on bank deposits
894
894
Total for 2024
894
894
Total for 2023
218
218
6 Other income
Total
2024
Total
2023
Furlough money received
11,860
7 Expenditure on charitable activities
Unrestrlcted
funds
General
Restricted
funds
Total
funds
Note
GYCA
Allocated support costs
Govemance costs
11,682
102,864
85,285
11,682
106,500
85,285
3,636
Total for 2024
199.831
3,636
203.467
Total for 2023
171,295
3,636
174,931
Page 16

Grappenhall Youth & Community Association
Notes to the Financial Statements for the Year Ended 31 March 2024
Total
expenditure
In addition to the expenditure analysed above. there are also governance costs of £85,285 {2023
£78,960) which relate directly lo charitable activities. See note 8 for further details.
Page 17

Grappenhall Youth & Community Association
Notes to the Financial Statements for the Year Ended 31 March 2024
8 Analy818 of govemance and 8UPPOrt Costs
Basis of allocation
Govemance costs
Unrestrlcted
funds
General
Total
funds
Staff costs
Wages and salaries
Social security costs
Independent examiner fees
Examination of the financial slalemenls
82,066
2,559
82,066
2,559
660
660
Total for 2024
85,285
85,285
Total for 2023
78,960
78,960
9 Net incomingloutgoing re8our¢e8
Net loutgoingllincoming reSoUr￿S for the year Include..
2024
2023
Depreciation of fixed assets
18,841
18,623
10 Truste0$ romunoration and &xp&nses
Erin While the daughter of Paul While has been employed through The Bellhouse Club during the yèar
ended 3113124, her total earnings were £1,039.
11 Staff costs
The aggregate payroll costs were as follows..
2024
2023
Staff costs durlng the year were:
Wages and salaries
Social security costs
82,066
2,559
76,035
2,300
84,625
78,335
Page 18

Grappenhall Youth & Community Association
Notes to the Financial Statements for the Year Ended 31 March 2024
The monthly average number of persons (including senior management I leadership team) employed by
the charity during the year expressed as full time equivalents was as follows..
2024
No
2023
No
Admin
No employee received emoluments of more than £60,000 during the year.
12 Independent examinerfs remuneration
2024
2023
Examination of the financial statements
660
825
Page 19

Grappenhall Youth & Community Association
Notes to the Financial Statements for the Year Ended 31 March 2024
13 Taxation
The charity is a registered Charity and is therefore exempt from laxalion.
14 Tangible fixed assets
Other
tangible fixed
asset
Land and
buildings
Total
Cost
Al 1 April 2023
Additions
193,988
80,441
4,900
274,429
4,900
Al 31 March 2024
193,988
85,341
279,329
Daprgciation
Al 1 April 2023
Charge for the year
128,023
12,783
59,361
6,059
187.384
18,842
Al 31 March 2024
140,806
65,420
206,226
Net book value
Al 31 March 2024
53,182
19,921
73.103
Al 31 March 2023
65,965
21,080
87,045
15 Debtors
2024
2023
Trade debtors
Prepayments
VAT recoverable
Other debtors
1,470
3,165
266
39,033
40,029
43,934
40,029
16 Cash and cash equlvalents
2024
2023
Cash on hand
Cash at bank
457
34,889
1.698
69,620
35,346
71,318
Page 20

Grappenhall Youth & Community Association
Notes to the Financial Statements for the Year Ended 31 March 2024
17 Creditors.. amounts falling due within one year
2024
2023
Trade creditors
Other taxation and social security
Accruals
6,022
2,312
4,557
6,655
2,488
7,585
12,891
16,728
18 Funds
Balan¢9 at 1
April 2023
Incoming
resources
Rg$our¢gS
expond&d
Balan¢9 at 31
March 2024
Unrestricted funds
General
163,480
161,295
1199,8311
3,636
124,944
Restricted funds
18,184
14,548
Total funds
181,664
161,295
1203,4671
139,492
Balance at 1
April 2022
Incoming
resources
Rg$ourcgS
expended
Balan¢& at 31
March 2023
Unrestrlcted funds
General
157,743
177,032
1171.2951
13,6361
163,480
Restricted funds
21,820
18,184
Total funds
179.563
177.032
174.931
181.664
19 Analysis of net assets between funds
Unrestricted
funds
General
Total funds
at 31 March
2024
Rgstrictad
fund8
Tangible fixed assets
Current assets
Current liabilities
58.558
79,280
112,891
14,545
73,103
79,280
112,8911
Total net assets
124,947
14,545
139,492
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Grappenhall Youth & Community Association
Notes to the Financial Statements for the Year Ended 31 March 2024
Unrestricted
funds
General
Total funds
at 31 March
2023
Restrfcted
funds
Tangible fixed assets
Current assets
Current liabilities
68,861
107.697
18,238
18,184
87,045
107.697
18,238
Total nel assets
158,320
18,184
178,504
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 lo the Charity company. Under the terms of the licence
agreement The Bellhouse Club pays a li￿￿￿ fee lo Grappenhall Youth and Community Association for
the use of the community ￿ntre. The licen￿ fee Charged during the year is £51,00012023 - £48.0001- As
8131 March 2024 £39,033 was owed by The Bellhouse Club lo the GYCA.
Page 22