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2022-02-28-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 2022

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 2022 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 2022

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 2022.

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 decrease in funds during the year of £21,554 (2021: surplus £28,546) , reducing unrestricted funds carried forward at 28 February 2022 to £90,954.

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 2022.

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

BGCSY is now in its 80th year as an organisation, currently providing support to over 4500 young people, through our network of 30 plus, affiliated youth clubs, located in some of the poorest communities in South Yorkshire. As predicted in the last year’s report, all our affiliated youth clubs re-opened post pandemic and are once again operating at full capacity. This is an enormous tribute to all the hard work of BGCSY’s staff and affiliated club volunteers during BGCSY’s most challenging year. Overall income is down for the organisation as predicted post pandemic, this is mainly due to schools we work with coming out of the lockdown still with restrictions in place which reduced the number of young people we would normally work with.

A particular highlight of the year was our summer activity programme, which BGCSY funded for all our affiliated clubs via a Sport England grant. We are pleased to report that, through this programme, we ran 2 residential trips for young people, alongside numerous activity days, reaching out to over 500 young people during the summer. BGCSY also ran and funded 10 activity weeks for clubs and young people throughout the year, providing support including transport, staffing and health and safety etc, to ensure our young people received a fulfilling and quality experience. During these activity weeks, BGCSY worked with over 700 young people.

Other projects we have delivered throughout the year include our Respect Programmes, where BGCSY work with 240 ‘Year 9’ students who have been identified by their schools as being at risk of being excluded from the education system. This programme focuses on developing the skills these young people need to address their challenging behaviour and to help them understand how to cope with situations that confront them in their daily lives.

Each of our 4 Respect Programmes, which are run during the year, start with 60 young people who are eventually reduced to 15 students from each course, who move forward to the final phase. This phase comprises an 8 week Personal and Social Development programme, followed by a residential, one week’s, mountain climbing course. It is an extremely challenging week for the young people on this programme as it stretches them both physically and mentally, almost to their limits, so enabling them to gain a sense of personal and teamworking achievements they would not normally have the opportunity to experience.

We continue to work closely with Sheffield City Council on delivering our Alternative Education Provision for young people who have already been or, are on the verge of being, excluded from mainstream education. The aim of this programme, which supports between 60–80 predominately young men, is to enable these students to continue with their education outside the school system and to motivate them to gain a qualification, such as BTeC or AQA Award, and, in many cases, to reintegrate back into school.

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

As in previous years, in addition to the activities mentioned above, BGCSY has continued to support all our affiliated clubs with funding applications, governance and risk management, operational policies and guidance on any other issues affecting clubs, together with BGCSY’s representation on youth club boards and committees, where necessary. It is our belief that this support over the last 80 years has ensured the continued growth and sustainability of the voluntary youth sector in South Yorkshire.

Future Plans

Our main priority will be to provide high quality, meaningful support to our affiliated youth clubs and their members. Training has again proven to be key to the development of BGCSY and we will continue to seek funding and work with the local authorities to provide training opportunities for young people in South Yorkshire to meet their needs, help them develop their personalities and achieve their potential as young adults.

BGCSY will continue to work with our affiliated youth clubs to deliver training to club leaders, volunteers and young people by continuing to provide comprehensive programmes of training, ‘one day’ and weekly activity experiences and residential courses and by providing the necessary support services to ensure that all our affiliated youth clubs can function efficiently.

As in previous years, the running and development of our affiliated youth clubs continues to be demanding and the recruitment and retention of volunteers, especially trustees, with the ability and commitment to provide the required quality of services to members is becoming increasingly difficult. Nevertheless, 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 2022

I report on the accounts of the company for the period ended 28 February 2022, 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 2022

Notes
Incoming resources
1
Voluntary income
Grants and donations
Affiliation and competition fees
Activities from generating funds
Training contracts
Total Incoming resources
Resources expended
Charitable activities:
Staff costs
7
Events and activities
Training & Conferences
Grants
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
2022
£
61,086
2,585
69,832
133,503
123,190
5,353
304
3,228
3,711
5,679
671
1,152
325
8,538
2,906
155,057
(21,554)
112,508
90,954		 Total funds
2021
£
95,783
2,837
85,070
183,690
131,527
144
237
-
1,591
5,669
706
1,357
325
8,538
5,050
155,144
28,546
83,962
112,508

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 2022

2022
Notes
£
Tangible fixed assets
4
15,436
Current assets
Debtors
5
0
Bank balance and cash in hand
75,843
Total current assets
75,843
Creditors
Amounts falling due within one year
6
(325)
Total current liabilities
(325)
Net current assets
75,518
Total assets
90,954
Represented by
Unrestricted funds
90,954
Total
90,954		 2021
£
23,974
7,743
81,116
88,859
(325)
(325)
88,534
112,508
112,508
112,508
(0)

For the period ending 28 February 2022 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 2022

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 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 2022

4 Tangible Fixed Assets

Cost
Brought Forward
Additions
Carried Forward
Depreciation
Brought Forward
Charge for the year
Carried Forward
Net Book Value 28 February 2022
Net Book Value 28 February 2021		 Minibuses
£
56,921
-
56,921
32,947
8,538
41,485
15,436
23,974		 Equipment
£
6,953
-
6,953
6,953
-
6,953
-
-		 Total
£
63,874
-
63,874
39,900
8,538
48,438
15,436
23,974

5 Debtors and prepayments

5 Debtors and prepayments
2022
£
Debtors and prepayments
-
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:
2022
£
Accruals
325
325		 2021
£
7,743
7,743
2021
£
325
325

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Boys and Girls Clubs of South Yorkshire

Notes to the accounts

for the year ended 28 February 2022

7 Staff Costs and trustees remuneration

Staff salaries
Pension costs		 2022
£
117,834
5,356
123,190		 2021
£
125,779
5,748
131,527

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

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

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