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 2025
HMA
HANNAH MURRAY
ACCOUNTANCY
Hannah Murray FCCA
61 Falconers Green
Westbrook
Warringlon
Cheshire
WA5 7XF

Grappenhall Youth & Community Association
Contents
Reference and Adminislralive Details
Trustees, Report
2to5
Independent Examinerfs Report
Statement of Financial Activities
Balan￿ Sheet
Notes to the Financial Statements
9t018

Grappenhall Youth & Community Association
Reference and Administrative Details
Secretary
John Howard Leaver
Charity Registration Number
1141611
Company Registration Number 07555639
Registerod Officg
Bellhouse Farm
Bellhouse Lane
Grappenhall
Warrington
Cheshire
WA4 2SG
Independent Examlner
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 their annual report
together with the financial statements of the charitable company for the year ended 31 st March 2025.
STRUCTURE. GOVERNANCE and MANAGEMENT
Governlng document
The charity is controlled by ils, governing document, The Memorandum and Articles of Association,
and constitutes a private company limited by guarantee.
Change of Trustees
Al the 2024 AGM Mr Rob McLean resigned as a Director of the GYCA, but continued in his position
with the Bellhouse Club limited and the following new Directors were appointed..
Mrs Bernadette Anne Bell
Mrs Lisa Gillian Howe
Mr Michael Norman
Mr Steven Wellbelove
Mr David Stuart Robinson
The Board wish to thank Rob for his time and service and are pleased he will continue with the
Bellhouse and we look forward lo the contributions from the new Directors in the years to come.
The Directors retiring by rotation al the 2025 AGM, all of whom have indicated their willingness lo
continue in office will be.,
Mrs Virginia Ruth Mair
Mr Alan Macfarlane Mair
Mrs Sarah Jenny Marsh
Mrs Sarah Pothecary
No new candidates for the position of Trustee are presently being actively sought.
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 continued to organise themselves into appropriate working groups to support the
different operational and managerial aspects of the GYCA.
Organlsatlonal structure
The Grappenhall Youth and Community Association IGYCAI is home lo 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.
Page 2

Grappenhall Youth & Community Association
Trustees, Report
Wider network
The trustees wish to thank Grappenhall and The￿all Parish Council for their assistance and
inVo￿ement in the activities of the centre and trust that they will remain supportive in the future as we
strive lo achieve the improvements we consider necessary lo 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 b8r. Trading activities are on behalf of the GYCA and 811 profits and
gains are payable to the charity.
Staffing
In August 2025, following the resignation of Miss Elizabeth Jordan , the Trustees took the opportunity
to re-structure the office arrangements and following a formal recruitment prO￿sS were delighted lo
appointment Mr Allen Wilkinson as General Manager of the GYCA.
OBJECTIVES AND ACTIVITIES
a. To promote the benefit of the inhabitants of Grappenhall and the neighbourhood wilhoul distinction
of sex or political, religious, or other opinions by associating the local authorities, voluntary
organisalions and in habitants 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 estsblish or secure the establishment of a community centre.
Significant activities
Our ￿ntre continues lo thrive and develop, and activities provided by the centre and various user
groups continue lo 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
We are supported by a stalwart core of volunteers and new volunteers will always be made welcome
and anybody interested in getting themselves involved should make their initial approach through the
Office.
ACHIEVEMENT AND PERFORMANCE
Charltable Actlvltles
We are pleased lo confirm that the GYCA continues to play a significant role in its, local Community.
Fundraising activities and achievements
The Annual Beer Festival again continued lo be SUC￿SSfUl and allracled custom from not only the
local area, but also from further afield.
IMPROVEMENTS
Page 3

Grappenhall Youth & Community Association
Trustees, Report
Estates: Addressing the material condition of our ageing buildings. infrastructure and the outside
areas remains a vital on%oing task and dLJring the year a local contractor was employed to repair a
weakness in the front wall of the building facing the Children's Play area which unfortLJnalely
necessitated its, closure during the summer months. We have also made upgrades lo the garden area
removing the old rockery. New front doors have been sourced for the Olde Bam l Bellhouse entran
and further upgodes to the fumishings in the Bellhouse have been made.
Subsequently further damp proofing works have been carried out in the lobby area of the Olde Barn
and the Bellhouse bar area is presently undergoing a significant re-development.
IT- We have continued to make necessary upgrades and signilicanl improvements with our IT
intraslruclure lo ensure both greater reliability and reliable ne￿Ork connectivity. This will ensure that
we have a stable 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 Centre, a task that remains
ongoing and necessary lo help move the business forward.
FINANCIAL REVIEW
Income for the year for the Charity was boosted by an Ljplift in the gross profits of the BellhoLJSe,
however anticipated additional employment and energy cost increases took a significant toll on the
overall results, and il was felt appropriate lo keep our price rises to a minimum in order to best support
our clients and customers in troubled economic b'mes.
Trustees and offlcers
The trustees and officers serving during the year and Sin￿ the year end were as follows..
Trustees..
Robert Mclean Iresigned 17 December 20241
Dr Christopher Cutts
Alan Macfarlane Mair
Sara Polhecary
Sarah Jenny Marsh
Paul Nicholas White
Vicki Dutton
Virginia Ruth Mair
Michael Norman lappoinled 17 December 20241
Bernadette Anne Bell lappointed 17 December 20241
Lisa Gillian Howe lappointed 17 December 20241
David Stuart Robinson (appointed 17 December 20241
stephen Wellbelove lappoinled 17 De￿mber 20241
Secretary..
John Howard Leaver
Page 4

Grappenhall Youth & Community Association
Trustees, Report
Statement of trustees. Tesponsibilities
The Iruslees (who are also the directors of Grappenhall Youth & Community Association for the
purposes of company lawl are responsible for preparing the Iruslees. 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 Iruslees to prepare financial statements for each financial year. Under
company law the trustees must not approve the financial statements Ljnless they are satisfied that
they give a true and fair view of the stale of affairs of the charitable company and of the incoming
resources and application of resources, including its income and expenditure, of the charitsble
company for that period. In preparing these financial statements, the trustees are required to.
select suitable accounting policies and apply them consislendy.,
observe the methods and principles in the Charities SORP.,
make judgements and eslimales that are reasonable and prudent",
slate whether applicable accounting standards, comprising FRS 102 have been followed, subject
lo any material departures disclosed and explained in the financial stalemenls., and
prepare the financial statements on the going con￿rn basis unless it 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 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 Iruslees 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 23 November 2025 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 ex8min8tion of the accounts of the Comp8ny for the year ended
31 March 2025.
Responsibilities and basis of report
As the charity'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 accordance with the requirements of the
Companies Act 20061'lhe 2006 Acl'l.
Having satisfied myself that the accounts of the Company are 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'the 2011 Acl'l.
In carrying OLJt 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 view, which is not a matter
considered as part of an independent examination., or
4. the accounts have not been prepared in accordan￿ with the methods and principles of the
statement of Recommended PracliTr for accounting and reporting by charities lapplicable lo
charities preparing their accounts in accordan￿ 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 lo
which allenlion should be drawn in this report in order lo enable a proper understanding of the
accounts lo be reached.
Hannah Mutray
ACCA
61 Falconers Green
Westbrook
Warrington
Cheshire
WA5 7XF
23 November 2025
Page 6

Grappenhall Youth & Community Association
ststement of Financial Activities for the Year Ended 31 March 2025
{Including Income and Expenditure Account and Ststement of Totsl
Recognised Gains and Losses)
Unrestricted
funds
Restricted
funds
Total
2025
Note
Income and Endowments from:
Donations and legacies
Charitable activities
Investment income
7,010
175,289
393
7,010
175,289
393
Total income
182,692
182,692
Expenditure on:
Charitable activities
208,399
3,636
212.035
Total expenditLJre
Net expenditure
208,399
3,636
212,035
25,707
3,636
29,343
Net movement in funds
125,7071
13,6361
129,3431
Reconciliation of funds
Total funds brought forward
Total funds carried forward
124,944
14.548
139,492
17
99,237
Unrestricted
funds
10,912
Restricted
funds
110,149
Total
2024
Note
Income 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 activities
1199,831
3,636
203,4671
Total expenditure
Net expenditure
Net movement in funds
199.831
3,636
203.467
38,536
3,636
42,172
138,5361
13,6361
142, 1721
Reconciliation of funds
Total funds brought forward
163,480
18,184
181,664
Total funds carried forward
17
124,944
14,548
139,492
All of the charity's activities derive from continuing operations during the above periods.
The funds breakdown for 2024 is shown in note 17.
The notes on pages g to 18 form an inlegfftl part of these financial statements.
Page 7

Grappenhall Youth & Community Association
(Registration number: 07555639)
Balance Sheet as at 31 March 2025
2025
2024
Note
Flxed assets
Tangible assets
Current assots
Debtors
Cash at bank and in hand
13
60,142
73,103
14
44,347
15,894
43,934
35,346
60,241
79,280
Credltors: Amounts falllng due wlthln one year
10,234
12,891
Net current assets
50,007
66,389
Net assets
110,149
139,492
Funds ofthe charity:
Restricted income funds
Restricted funds
10,912
14,548
Unrestrieted income funds
Unreslricled funds
99,237
124,944
Total funds
17
110,149
139,492
For the financial year ending 31 March 2025 the charity was entitled lo exemption from audit under
section 477 of the Companies Act 2006 relating lo small companies.
Directors, resFX)nsibilities'.
The members have not required the charity to obtsin an audit of ils 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 financial statements on pages 7 to 18 were approved by the trustees, and authorised for issue on
23 November 2025 and signed on their behalf by".
Dr Christopher Cutts
Trustee
The notes on pages g to 18 form an inlegfftl part of these financial statements.
Page 8

Grappenhall Youth & Community Association
Notes to the Financial Statements for the Year Ended 31 March 2025
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 ils registered office is".
Bellhouse Farm
Bellhouse Lane
Grappenhall
Warringlon
Cheshire
WA4 2SG
These financial statements were authorised for issue by the trustees on 23 November 2025.
2 Aceountlng pollcles
Summary of significant accounting policies and key accounting estimates
The principal accounting policies applied in the preparation of these financial statements are sel 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 accordan￿ with Accounting and Reporting by
Charities.. Slalement of Recommended Practi￿ (applicable lo charities preparing their accounts in
accordan￿ with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS
10211 lissued 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 liabilities are initially recognised al historical cost or transaction value unless
otherwise staled in the relevant accounting policy notes.
Going concern
The Iruslees consider that there are no material uncertainties about the charity's ability lo 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 ea$h 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 9

Grappenhall Youth & Community Association
Notes to the Financial Statements for the Year Ended 31 March 2025
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 entillemenl to the gift, receipt is probable and Its
amounts can be measured reliably.
Grants receivable
Gfftnls are recognised when the charity has an entillemenl lo the funds and any conditions linked lo
the gonls 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 expenditu￿ heading that aggregate similar costs lo that category. Where costs cannot
be d1￿cl1Y attributed to Particular headings they have been allocated on a basis consislenl with the
use of resources, with central staff costs allocated on the basis of lime spent, and depreciation
charges allocated on the ports'on 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 ils activities
and services for ils beneficiaries. It includes both costs that can be allocated directly lo such activities
and those costs of an indirect nature ne￿SSary 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 reSoUr￿s, for example, allocating property costs by floor areas, or per
capila, staff costs by the time spent and other costs by their usage.
Governance costs
These include the costs attributable lo the charity's compliance with conslilulional and ststulory
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 lo 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 lo an asset is deferred, it is recognised as deferred income.
Page 10

Grappenhall Youth & Community Association
Notes to the Financial Statements for the Year Ended 31 March 2025
Taxation
The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finan￿ Act 2010
and therefore il meets the definition of a charitable company for UK corporation tax purposes.
Accordingly, the charity is potentially exempl from laxalion in respect of income or capital gains
re￿iVed 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 lo charitable purposes.
Tangible fixed assets
Individual fixed assets costing £10.00 or more are initially recorded al cost, less any subsequent
accumulated depreciation and subsequent accumulated impairment losses.
Depreciation and amortisation
Depreciation is provided on tangible fixed assets so as lo write off the cost or valuation, less any
eslimaled residual value, over their expected useful economic life as follows..
Asset class
Long leasehold
Plant and machinery
Depreciation method and rate
slraighl line basis over 17 years
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 al the transaction price. They are subsequenuy 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 lo the original terms of the re￿1vable$.
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 lo an
insignificant risk of change In value.
Trade ereditors
Trade creditors are obligations lo 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 selllemenl of the
creditor for at least ￿e1ve months after the reporting date. If there is an unconditional right to defer
settlement for at least Iwelve months after the reporting date, they are presented as non-current
Trade creditors are recognised initially at the transaction price and subsequently measured at
amortised cost using the effective Interest method.
Page 11

Grappenhall Youth & Community Association
Notes to the Financial Statements for the Year Ended 31 March 2025
Borrowings
Inlerest-bearing borrowings are initially recorded al fair value, nel of transaction costs.
Inlerest-bearing borrowings are subsequently carried al amortised cost, with the differen￿ be￿een
the proceeds, nel 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 lo defer
settlement of the liability for at least I￿e1ve months after the reporting date.
Fund strueture
Unreslricled income funds are general funds that are available for use al 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
Unrestricted
funds
General
Total
2025
Regular giving and capital donations
7,010
7,010
7,010
7,010
Unrestricted
funds
General
Total
2024
Grants, including capital grants.,
Government grants
3,000
3,000
3,000
3,000
4 Income from charitable activities
Page 12

Grappenhall Youth & Community Association
Notes to the Financial Statements for the Year Ended 31 March 2025
Unrestricted
funds
General
Total
funds
Room hire
Event sales
Li￿nCe fees
102,069
13,220
60,000
102,069
13,220
60,000
Total for 2025
175,289
175,289
Total for 2024
157,401
157,401
5 Investment income
Unrestricted
funds
General
Total
funds
Interest receivable and similar income.,
Interest receivable on bank deposits
393
393
Total for 2025
393
393
Total for 2024
894
894
6 Expendlture on charltable actlvltles
Unrestricted
funds
General
Restrictod
funds
Total
funds
Note
GYCA
Allocated support costs
Governance costs
10,171
110,349
87,879
10,171
113,985
87,879
3,636
Total for 2025
208,399
3,636
212,035
Total for 2024
199,831
3,636
203,467
Total
expenditure
In addition to the expenditure analysed above, there are also governan￿ costs of £87,879 {2024
£85,285) which relate directly to charitable activities. See note 7 for further details.
Page 13

Grappenhall Youth & Community Association
Notes to the Financial Statements for the Year Ended 31 March 2025
7 Anatysis of governance and support costs
Basis of allocation
Governance costs
Unrestricted
funds
General
Total
funds
Staff costs
Wages and salaries
Social security costs
Independent examiner fees
Examination of the financial statements
84,361
2,858
84,361
2,858
660
660
Total for 2025
87,879
87,879
Total for 2024
85,285
85,285
8 Net incomingloutgoing resources
Net outgoing resources for the year include..
2025
2024
Depreciation of fixed assets
19,205
18,841
9 Trustees remuneration and expenses
Erin While the daughter of Paul While has been employed through The Bellhouse Club during the
year ended 3113125, her total earnings were £1,765 1202441,0391. Noah Cronley the son of Vicki
Dutton has also been employed through The Bellhouse Club during the year ended 3113125, his total
earnings were £3,693.
10 Staff costs
The aggregate payroll costs were as follows..
2025
2024
Staff costs during the year were:
Wages and salaries
Social security costs
84,361
2,858
87,219
82,066
2,559
84,625
Page 14

Grappenhall Youth & Community Association
Notes to the Financial Statements for the Year Ended 31 March 2025
The monthly average number of persons (including senior management I leadership leaml employed
by the charity during the year expressed as full time equivalents was as follows..
2025
No
2024
No
Admin
No employee re￿iVed emoluments of more than £60,000 during the year.
11 Independent examinerfs remuneration
2025
2024
Examination of the financial statements
660
660
Page 15

Grappenhall Youth & Community Association
Notes to the Financial Statements for the Year Ended 31 March 2025
12 Taxation
The charity is a registered charity and is therefore exempl from taxation.
13 Tanglble flxed assets
Other
tangible fixed
asset
Land and
buildings
Total
Cost
Al 1 April 2024
Additions
193,988
85,341
6,243
279,329
6,243
Al 31 March 2025
193,988
91.584
285,572
Depreciation
Al 1 April 2024
Charge for the year
Al 31 March 2025
140,806
12,782
65,420
6,422
206,226
19,204
153,588
71,842
225,430
Net book value
Al 31 March 2025
40,400
19,742
60,142
Al 31 March 2024
53,182
19,921
73,103
14 Dgbtors
2025
2024
Trade debtors
Prepayments
VAT recoverable
Other debtors
1,633
1,470
3,165
266
39,033
42,714
44,347
43,934
15 Cash and cash equlvalents
2025
2024
Cash on hand
Cash at bank
360
15,534
457
34,889
15,894
35,346
Page 16

Grappenhall Youth & Community Association
Notes to the Financial Statements for the Year Ended 31 March 2025
16 Creditors: amounts falling due within one year
2025
2024
Trade creditors
Other lax8tion and social security
Accruals
5,681
2,996
1,557
6,022
2,312
4,557
10,234
12,891
17 Funds
Balance at 1
Aprll 2024
Incoming
resources
Resources
expended
Balance at 31
March 2025
Unrestricted funds
General
124,944
182,692
1208,399}
99,237
Restricted funds
14,548
3,636
10,912
Total funds
139,492
182,692
1212,0351
110,149
Balance at 1
April 2023
Incoming
resources
Resources
expended
Balance 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
203.467
139,492
18 Analysls of net assets between funds
Unrestricted
funds
General
Total funds
at 31 March
2025
Restricted
funds
Tangible fixed assets
Current assets
Creditors over 1 year
49,230
60,241
10,234
10,912
60,142
60,241
10,234
Tol81 nel assets
99,237
10,912
110,149
Page 17

Grappenhall Youth & Community Association
Notes to the Financial Statements for the Year Ended 31 March 2025
Unrestricted
funds
General
Total funds
at 31 March
2024
Restricted
funds
Tangible fixed assets
Current assets
Current liabilities
58,558
79,280
12,891
14,545
73,103
79,280
12,891
Total nel assets
124,947
14,545
139,492
19 Related party transactions
The Bellhouse Club is an associated company, established as a commercial trading company lo
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 licence fee lo Grappenhall Youth and Community
Association for the use of the community ￿ntre. The licence fee charged during the year is £60,000
12024 - £60,000). As at 31 March 2025 £42,715 was owed by The Bellhouse Club to the GYCA.
Page 18

Grappenhall Youth & Community Association
Detailed Statement of Financial Activities for the Year Ended 31 March 2025
Total
2025
Total
2024
Incomg and Endowments from:
Donations and legacies lanalysed below)
Charitable activities lanalysed below)
Investment income lanalysed below)
7,010
175,289
393
3,000
157,401
894
Total income
182,692
161,295
Expenditure on:
Charitable activities18n8lysed below)
Total expenditure
212,035
203,467
212,035
203,467
Net expenditure
29,343
142,172
Net movement in funds
129,3431
142,1721
Reconciliation of funds
Total funds brought forward
Total funds carried forward
139,492
181,664
110,149
139,492
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Page 19

Grappenhall Youth & Community Association
Detailed Statement of Financial Activities for the Year Ended 31 March 2025
Total
2025
Total
2024
Donations and legacies
Donations
Council grant
7,010
3,000
3,000
7,010
Charitable activities
Room hi
Event sales
Licen￿ fees
102,069
13,220
60,000
95,144
11,257
51,000
175,289
157,401
Investment income
Interest on eash deposits
393
894
393
894
Charitable actlvltles
Fundraising costs
Rates
Light, heat and power
Insurance
Repairs and maintenance
Telephone and fax
Computer software and Maintenan￿ costs
Printing, postage and stationery
Charitable donations
Hire of plant and machinery (Spot hirel
Sundry expenses
Cleaning
Travel and subsistence
Advertising
Legal and professional fees
Bank charges
Depreciation
Depreciation
Wages and salaries
Staff NIC (Employers)
Accountancy fees
110,1711
13, 1671
125,4951
17,1541
113,2331
11,3141
15,1601
15311
111,6821
13,4201
113,1091
16,7671
118,3911
11,3581
15,9081
17261
11101
14311
11,4311
129,0081
17781
11,0301
14,9841
12081
13,6361
115,2051
182,0661
12,5591
16601
1203,4671
16931
11,3861
131,7411
17441
11,0321
12,9191
12121
13,6381
115.5681
184,361}
12,8581
16601
1212,0351
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Page 20