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2021-02-28-accounts

Company registration number 07665505 Charity registration number 1143471

Boys and Girls Clubs of South Yorkshire

(A company limited by guarantee)

Annual report and financial statements for the year ended 28 February 2021

Boys and Girls Clubs of South Yorkshire (A company limited by guarantee)

Contents
Legal and administrative information 3
Report of the board of trustees/directors 4
Statement of trustees/directors 7
Independent examiners report 8
Statement of financial activities 9
Balance sheet as at 28 February 2021 10
Notes to the financial statements 11

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Boys and Girls Clubs of South Yorkshire (A company limited by guarantee)

Legal and administrative information

Board of Trustees/Directors

General Manager & Secretary

Mark Brine, BSc

Operations Group

Una Moran, BSc (Hons) (Chair) Debbie Huckerby, FGPA, FILS Simon Lockley, Solicitor Dr. John-Paul Rooney, CPA, EPA

Company Number 07665505 Charity Number 1143471

Registered Office

393 Langsett Road Sheffield South Yorkshire S6 2LJ

Independent Examiner Craig Williamson White Rose Accounting For Charities The Ghyll Threapland Aspatria CA7 2EL

Bankers

Yorkshire Bank Fargate Sheffield S1 1LL

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Boys and Girls Clubs of South Yorkshire (A company limited by guarantee)

Trustees’/Directors' report for the year ended 28 February 2021

The Trustees/Directors (referred to in this report as “the Directors”) of Boys and Girls Clubs of South Yorkshire (‘BGCSY’ and ‘the Charity’) present their report and the financial statements for the year ended 28 February 2021.

The information relating to Directors and advisers set out on page 3 forms part of this report.

The financial statements comply with the Charities Act 2011, the Constitution

and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standards for Smaller Entities.

Charitable objectives

The objects of the Charity are to promote the development of boys and young men, girls and young women in achieving their full physical, intellectual, social and spiritual potential by the establishment, deployment and support of clubs to further the education and wellbeing of young people, and by the provision of training facilities.

Charitable status

The company gained relief from Corporation Tax under Section 478 (onwards) of the Corporation Taxes Act 2010.

Public Benefit Statement

In discharging their responsibilities, the Directors have had regard to the guidance issued by the Charity Commission on public benefit and are satisfied that the activities of the Boys and Girls Clubs of South Yorkshire fulfil these requirements as the clubs' activities are open to all young people in their local area and promote the health and wellbeing of club members.

Results for the year

The statement of Financial Activities shows a net increase in funds during the year of £28,546 (2020:£5,469)

Reserves Policy

It is a policy of the Charity to achieve unrestricted funds which are available for use in all aspects of the Charity's work. Restricted reserves are specifically used for the purpose laid down by the donor. There were no Restricted Reserves at 28 February 2021.

It is the aim of the Directors to maintain unrestricted funds equivalent to at least 50% of the annual expenditure in unrestricted activities, although the continuing difficult financial situation means that much work is required to meet this objective.

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Boys and Girls Clubs of South Yorkshire (A company limited by guarantee)

Governance of the charity

The board currently consists of 3 Directors and decisions are reached by a consensus of the members. Each Director is entitled to one vote on each issue. If a situation arises where there is a split or deadlock between the members on a decision, the Chairman has the casting vote.

All directors listed on page 3 held office for the full financial year and there were no appointments.

Risk management

The Board recognises the need to continuously develop and maintain sound systems of internal controls and to implement effective risk management across the organisation and its operations. Risk issues – both internal and external - are discussed at each Board meeting and strategies are enacted to mitigate these.

Summary of Main Achievements

This year has been one of the most testing the charity has had during its 80 year history. Due to the global pandemic and government restrictions the way the charity has had to operate drastically changed during the last 12 months.

Most of the staff had to furlough initially due to clubs and schools being forced to close, although as the year progressed this was reduced to flexible furlough working. However the staff that remained worked extremely hard with the affiliated clubs to provide the best service possible through online activities and events.

During periods of the year that clubs and schools were allowed to open again we provided support to the clubs and young people as they needed it. This was either through providing staff, running activities and events or ensuring the clubs ran within guidelines.

The VSP programme was up and running from September after providing online support from March to July as the young people we were working with were classed as extremely vulnerable and at more risk not being in education than being schooled from home.

Post year end from April 2021 clubs reopened, providing services as near back to normal as guidelines allowed.

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Boys and Girls Clubs of South Yorkshire (A company limited by guarantee) Future Plans

Our main priority has been and will continue to be to support associated clubs and their members by delivering a comprehensive programme of activities and providing support and services to ensure that clubs can function efficiently.

Training has again proven to be key to the development of the charity and we will continue to seek funding and work with the local authorities to provide training opportunities for young people that meet their needs and will help them to develop and achieve their potential. In addition we will continue to work with clubs to deliver training to leaders, volunteers and young people through residential trips, experiences and training courses.

As with previous year’s predictions, the running and development of clubs has continued to be demanding and the recruitment of volunteers, especially in respect of trustees and the retaining of volunteers with the ability and commitment to provide the required quality of services to members is becoming increasingly difficult.

We are now in our 79th year as an organisation that has provided services to young people and we are confident that we can continue to succeed in our endeavours over coming years.

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Boys and Girls Clubs of South Yorkshire (A company limited by guarantee)

Statement of t rustees/directors responsibilities

The Trustees/Directors are responsible for preparing the Trustees/Directors Report and the financial statements in accordance with applicable law and regulations.

The law applicable to charities in England and Wales requires the directors/trustees to prepare financial statements for each financial year. Under that law the directors/trustees have prepared the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under that 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 the affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to:

The Trustees/Directors are responsible for keeping accounting records that are sufficient to show and explain the charity’s transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provision of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The Trustees/Directors are responsible for the maintenance and integrity of the charity and financial information included on the charity’s website.

Independent reviewers and disclosure of information to the independent examiner

Each Director, as at the date of this report, has confirmed that insofar as they are aware there is no relevant information (that is, information needed by the company’s independent examiner in connection with preparing their report) of which the company’s independent reviewers are unaware, and they have taken all the steps that they ought to have taken as a Director in order to make themselves aware of any relevant information and to establish that the company’s independent reviewers are aware of that information.

A resolution to reappoint White Rose Accounting as Independent Reviewer to the Company will be proposed at the Annual General Meeting.

This report has been prepared in accordance with the special provisions for small companies under Part 15 of the Companies Act 2006.

Approved by the board of Trustees/Directors on -------- signed on its behalf by:

R. Dyson (Chairman)

Dated:

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Boys and Girls Clubs of South Yorkshire

Independent Examiner's report on the Accounts of Boys and Girls Clubs of South Yorkshire for the year ended 28 February 2021

I report on the accounts of the company for the period ended 28 February 2021, which are set out on pages 9 to 13

Respective responsibilities of trustees and examiner

The charity’s trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.

It is my responsibility to:

examine the accounts under section 145 of the 2011 Act;

to follow the procedures laid down in the general Directions given by the Charity Commission under section 145 (5)(b) of the 2011 Act; and

to state whether particular matters have come to my attention.

Basis of independent examiner’s report

My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.

Independent examiner’s statement

In connection with my examination, no matter has come to my attention:

(1) which gives me reasonable cause to believe that in any material respect the requirements:

· to keep accounting records in accordance with section 386 of the Companies Act 2006; and

· to prepare accounts which accord with the accounting records, comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities

have not been met; or

(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Signed …………………………………………

Craig Williamson White Rose Accounting for Charities The Ghyll, Threpaland Aspatria CA7 2EL

Date:

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Boys and Girls Clubs of South Yorkshire

Statement of Financial Activities

for the year ended 28 February 2021

Notes
Incoming resources
1
Voluntary income
Grants and donations
Affiliation and competition fees
Activities from generating funds
Training contracts
Total Incoming resources
Resources expended
Fundraising costs
Charitable activities:
Staff costs
7
Training & Conferences
Grant repayment
Travel
Premises and insurance
Printing and stationery
Telephone and postage
Accountancy
Depreciation
Other expenditure
Total resources expended
Net (outgoing)/incoming resources
Brought forward
Fund balances carried forward
6		 Total funds
2021
£
95,783
2,837
85,070
183,690
144
131,527
237
-
1,591
5,669
706
1,357
325
8,538
5,050
155,144
28,546
83,962
112,508		 Total funds
2020
£
46,110
4,929
142,313
193,352
3,212
148,685
1,545
6,864
7,080
5,658
973
1,454
325
8,538
3,549
187,883
5,469
78,493
83,962

All incoming resources and resources expended are derived from continuing activities.

There are no other recognised gains and losses for the period and hence no statement of recognised gains and losses is presented in the above.

The notes on pages 11 to 13 form part of these financial statements.

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Boys and Girls Clubs of South Yorkshire

Balance Sheet

as at 28 February 2021

2021
Notes
£
Tangible fixed assets
4
23,974
Current assets
Debtors
5
7,743
Bank balance and cash in hand
81,116
Total current assets
88,859
Creditors
Amounts falling due within one year
6
(325)
Total current liabilities
(325)
Net current assets
88,534
Total assets
112,508
Represented by
Unrestricted funds
112,508
Total
112,508		 2020
£
32,512
12,992
38,783
51,775
(325)
(325)
51,450
83,962
83,962
83,962
0

For the period ending 28 February 2021 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's responsibilities;

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476, of the Companies Act 2006

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts

This report has been prepared in accordance with the special provisions for small companies under Part 15 of the Companies Act 2006.

This report was approved by the Trustees on _____ and is signed on its behalf by:

R Dyson Chairman

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Boys and Girls Clubs of South Yorkshire

Notes to the Accounts

for the year ended 28 February 2021

1 Accounting Policies

Basis of preparation

The Financial Statements have been prepared in accordance with the Companies Act 2006, the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102), and the Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with FRS102 (effective from January 2015 and updated with effect from January 2016) - (the Charities SORP (FRS102)), as modified for smaller charities.

The Charity meets the definition of a public benefit entity as defined under FRS102.

Basis of accounting

The financial statements are prepared in accordance with the historical cost convention. The financial statements are prepared on an accruals basis.

Incoming resources

Donations, gifts and legacies and grants that provide core funding or are of a general nature are recognised where there is entitlement, certainty of receipt and the amount can be measured with sufficient reliability.

Accrued income represents income recognised for work performed that was unbilled at the year end. It is accounted for on the basis of work performed that remains unbilled, or in line with contracted agreements with specific affiliates and similar organisations. Investment income is recognised on a receivable basis.

Restricted Funds

Restricted funds are used for specific purposes as laid down by the donor. Expenditure which meets the criteria is allocated to the fund together with a fair allocation of management and support costs.

Unrestricted Funds

Unrestricted Funds are other income received or generated for the objects of the charity without further specified purpose and are available as general funds.

Resources expended

Resources expended are included in the Statement of Financial Activities on an accruals basis, inclusive of V.A.T. The company is not VAT registered.

In the opinion of the trustees all support costs relate to charitable expenditure.

Tangible Fixed Assets and Depreciation

The cost of fixed assets is their purchase cost together with any incidental costs of acquisition. Any assets with a useful life of less than 5 years are not capitalised.

Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost of each asset over its useful life.

Minibus -15% on cost Equipment -20% on cost

Fund Accounting

Funds held by the charity are either restricted funds or unrestricted general funds. Unrestricted funds can be used in accordance with the charitable objects at the discretion of the trustees. Restricted funds that can only be used for a particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

2 Company status and capital

The Charity is a company limited by guarantee and consequently does not have share capital. Each trustee has undertaken to contribute £1 to the assets of the company to meet its liabilities if called to do so.

3 Taxation

HM Revenue and Customs in the UK has previously accepted charitable status of the company and have granted relief from corporation tax under Section 478 of the Corporation Taxes Act 2010.

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Boys and Girls Clubs of South Yorkshire

Notes to the accounts

for the year ended 28 February 2021

4 Tangible Fixed Assets

Cost
Brought Forward
Additions
Carried Forward
Depreciation
Brought Forward
Charge for the year
Carried Forward
Net Book Value 28 February 2021
Net Book Value 28 February 2020		 Minibuses
56,921
-
56,921
24,409
8,538
32,947
23,974
32,512		 Equipment
£
6,953
-
6,953
6,953
-
6,953
-
-		 Total
£
63,874
-
63,874
31,362
8,538
39,900
23,974
32,512

5 Debtors and prepayments

5 Debtors and prepayments
2021
£
Debtors and prepayments
7,743
7,743
6 Creditors: amounts falling due within one year
These are expenses that have been incurred but have not been billed or paid for
during the accounting period. They are in respect of:
2021
£
Accruals
325
325		 2020
£
12,992
12,992
2020
£
325
325

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Boys and Girls Clubs of South Yorkshire

Notes to the accounts

for the year ended 28 February 2021

7 Staff Costs and trustees remuneration

Staff salaries
Pension costs		 2021
£
125,779
5,748
131,527		 2020
£
144,100
4,585
148,685

No employee earned £50,000 per annum or more.

No trustees received any remuneration for their services during the year.

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