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2024-02-29-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 2024

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 2024 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

Honorary President

Barrie Cottingham, MBE, FCA, ATII

Board of Trustees/Directors

Robert Dyson, QPM, DL, MA, PGDip (cantab), FIL&M (Chairman) Sean Mahon, FCA (Vice President) Una Moran, BSc (Hons) (Chair) Dr. John-Paul Rooney, CPA EPA

General Manager & Secretary

Mark Brine, BSc

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 2024

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 2024.

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.

Summary of Main Activities

After last year's significant loss, the Trustees and staff have worked hard to ensure that the predicted break even budget was reached in the current year and we are pleased to report that this goal was achieved. However, it has been apparent for some time that grants and donations which BGCSY relies upon to fund its full range of services are no longer forthcoming from several significant organisations which have previously supported BCGSY's charitable objectives.

This is a devastating development, particularly after 82 years of successfully providing support to young people, and the club leaders and volunteers who run our affiliated youth-clubs in some of the poorest communities in South Yorkshire. Against this backdrop and the well- publicised closure of several other BGC's County organisations across the country during the last few years, the Trustees have asked the General Manager to carry out a detailed review of the services BGCSY currently provides in order to determine with the Trustees which services can continue to be provided and appropriately funded.

BGCSY is reliant on its applications for grants and donations being successful if its support to our affiliated youth clubs is to continue. The Trustees are, of course, very mindful of their responsibilities and have to reluctantly consider the closure of BGCSY's traditional support to youth clubs if the current funding situation does not improve. The Trustees have concerns that this would remove a valuable source of support to local young people at a time when State provided youth activities have been much reduced.

Notwithstanding the above, we are pleased to report that during the year BGCSY continued to support our affiliated clubs with their funding applications, governance, risk management assessments and operational policies and has also provided representation on youth club boards and committees, where necessary. It is our belief that this support over the last 82 years has ensured the successful legacy of the voluntary youth sector in South Yorkshire.

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

We are pleased to report that BGCSY was able to run 4 residential trips from its existing resources enabling 65 young people to take part in many outdoor activities such as rock climbing, kayaking, cliff jumping, to name but a few, which would normally be inaccessible to them. BGCSY also successfully organised and supported numerous activity days and 10 activity weeks, reaching out to over 1200 young people during the year, providing important support, such as qualified youth workers and staff, transport and health and safety assessments.

BCGSY continues 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 mainstream education.

Other projects BGCSY has delivered throughout the year include our Personal and Social Development (PSD) programme, where BGCSY worked with 250 'Year 10' students who have been identified by their schools as being at risk of being excluded from the education system and need additional support. Each PSD programme focuses on six areas of development, communication skills, drug and alcohol awareness, employability, managing anger, sexual health and mental health to help young people gain a better understanding of how each area affects them and impacts on their behaviour. The PSD programme is now an AQA accredited award and provides a formal qualification on completion of their course. For a majority of the young people involved, this is the first accreditation they will ever have achieved and is a source of great pride to them and also to BGCSY.

Once again, our Respect programme has been a great success this year. Working with 12 schools and over 240 young people, BGCSY has delivered a programme of intensive personal and social development skills, focusing on building self-confidence, self-esteem, awareness and respect for others. The Respect Programme is delivered in four stages, an away-day

to work on team building, an 8 week personal and social development programme, a week long residential activity trip culminating in a recognition and awards presentation evening. It is with great sadness and disappointment we report that funding for this highly successful programme is no longer available.

The National Boxing Championships are now back on the programme and BGCSY plays an integral part in the delivery of the Championship, not only locally and regionally but also at a national level. This year, over 1200 young boxers, both male and female, participated in the programme, making it the largest Championships of its kind in Europe. As with our affiliated Youth Clubs, participants benefit from being members of clubs which instill discipline, hard work, healthy choices and teamwork.

Looking to the future, the current financial year will be a difficult one. The significant reduction in the funding support which BGCSY has traditionally enjoyed will inevitably result in staff numbers and costs being reduced and the support services which BGCSY's has previously provided to its affiliated clubs being at serious risk of being discontinued. The Trustees are able to confirm that, on the basis of current projections, after taking into account planned cost reductions, BGCSY will be able to meet its financial commitments for the current financial year.

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

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 £1,000 (2023: decrease £49,987) increasing unrestricted funds carried forward at 28 February 2024 to £41,968.

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 2024.

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.

Governance of the charity

The board currently consists of 4 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.

Robert Dyson, Sean Mahon, Una Moran and Dr. John Paul Rooney held office for the full financial year.

As reported last year, Barrie Cottingham stepped down from the Board on 3 March 2023 and ceased to be a Trustee on that date. The Board would like to thank Barrie for his unstinting dedication and invaluable support and contribution to the success of BGCSY over the last 58 years. The Board is delighted that Barrie has agreed to continue to be associated with BGCSY, as our Honorary President.

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.

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

Statement of trustees/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 2024

I report on the accounts of the company for the period ended 28 February 2024, which are set ou 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:

q examine the accounts under section 145 of the 2011 Act;

q 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

q 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 Threapland 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 2024

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
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
2024
£
20,291
4,120
132,628
157,040
129,841
7,327
1,641
5,771
830
1,134
325
6,898
2,273
156,040
1,000
40,968
41,968		 Total funds
2023
£
14,183
5,213
63,306
82,701
104,872
7,923
159
2,133
5,735
707
1,159
325
8,538
1,137
132,688
(49,987)
90,954
40,968

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 2024

2024
Notes
£
Tangible fixed assets
4
0
Current assets
Debtors
5
4,340
Bank balance and cash in hand
37,953
Total current assets
42,293
Creditors
Amounts falling due within one year
6
(325)
Total current liabilities
(325)
Net current assets
41,968
Total assets
41,968
Represented by
Unrestricted funds
41,968
Total
41,968		 2023
£
6,898
3,450
30,945
34,395
(325)
(325)
34,070
40,968
40,968
40,968
0

For the period ending 28 February 2024 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:

Robert Dyson Chairman

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Boys and Girls Clubs of South Yorkshire

Notes to the Accounts

for the year ended 28 February 2024

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 2024

4 Tangible Fixed Assets

Cost
Brought Forward
Additions
Carried Forward
Depreciation
Brought Forward
Charge for the year
Carried Forward
Net Book Value 28 February 2024
Net Book Value 28 February 2023		 Minibuses
£
56,921
-
56,921
50,023
6,898
56,921
-
6,898		 Equipment
£
6,953
-
6,953
6,953
-
6,953
-
-		 Total
£
63,874
-
63,874
56,976
6,898
63,874
-
6,898

5 Debtors and prepayments

5 Debtors and prepayments
2024
£
Debtors and prepayments
3,370
3,370
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:
2024
£
Accruals
325
325		 2023
£
3,450
3,450
2023
£
325
325

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Boys and Girls Clubs of South Yorkshire

Notes to the accounts

for the year ended 28 February 2024

7 Staff Costs and trustees remuneration

Staff salaries
Pension costs		 2024
£
126,477
3,364
129,841		 2023
£
101,266
3,606
104,872

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

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

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