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 2025
Boys and Girls Clubs of South Yorkshire (A company limited by guarantee)
| Contents | |
|---|---|
| Legal and administrative information | 2 |
| Report of the board of trustees/directors | 3 |
| Statement of trustees/directors | 5 |
| Independent examiners report | 6 |
| Statement of financial activities | 7 |
| Balance sheet as at 28 February 2025 | 8 |
| Notes to the financial statements | 9 |
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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 2025 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 2025.
The information relating to Directors and advisers set out on page 2 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
Over the past twelve months the Boys and Girls Clubs of South Yorkshire (BGCSY) has successfully delivered a range of programmes in partnership with youth projects and educational establishments throughout the region which have contributed to the personal and social development of young people and promoting inclusion, wellbeing and community engagement.
BGCSY’s network of over 30 affiliated youth and sports clubs continue to provide accessible, inclusive and safe spaces where young people are able to engage positively with peers and trusted adults, helping to foster confidence and a sense of responsibility and aspiration among young people.
However, as reported last year, grants and donations from several significant organisations which BGCSY has traditionally relied on to fund its full range of services and charitable objectives are no longer forthcoming. As requested by the Trustees, the General Manager completed a review of the funding requirements needed for the continuation of BGCSY’s services which confirmed that the ongoing level of funding required was unlikely to be achieved.
Against this backdrop and the closure of several BGC’s County organisations across the country in recent years, and being mindful of their fiduciary responsibilities, the Trustees reluctantly concluded that there was no alternative but to cease providing BGCSY’s traditional services to its affiliated youth clubs and that an orderly run down and closure of the charity should be implemented.
This is, of course, a devastating situation, particularly after 83 years of successfully providing support to young people, club leaders and the volunteers running our affiliated youth clubs in some of the poorest communities in South Yorkshire, particularly at a time when State provided youth activities have been much reduced.
BGCSY will continue to work 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 until such time as this service can be successfully transferred to another provider. This will ensure that students can continue their education outside the school system motivating them to gain a qualification, such as BTeC or AQA Award, and, in many cases, help them to reintegrate back into mainstream education.
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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 £6,865 (2024: decrease £1,000) increasing unrestricted funds carried forward at 28 February 2025 to £35,103
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 2025
.
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.
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:
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charities SORP;
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make judgments and estimates that are reasonable and prudent
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state whether applicable UK Accounting Standards have been followed, subject to any
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material departures disclosed and explained in the financial statements; and
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prepare the financial statements on the going concern basis unless it is inappropriate to
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presume that the charitable company will continue in business.
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:
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 2025
I report on the accounts of the company for the period ended 28 February 2025, which are set ou on pages 7 to 11
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 2025
| Notes Incoming resources 1 Voluntary income Grants and donations Affiliation and competition fees Other income 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 2025 £ 15,568 8,326 18,755 68,590 111,239 99,016 3,987 1,128 1,844 6,011 876 1,155 350 - 3,736 118,104 (6,865) 41,968 35,103 |
Total funds 2024 £ 20,292 4,120 - 132,628 |
|---|---|---|
| 157,040 | ||
| 129,841 7,327 - 1,641 5,771 830 1,134 325 6,898 2,273 |
||
| 156,040 | ||
| 1,001 | ||
| 40,966 | ||
| 41,968 |
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 2025
| 2025 Notes £ Tangible fixed assets 4 0 Current assets Debtors 5 4,845 Bank balance and cash in hand 30,608 Total current assets 35,453 Creditors Amounts falling due within one year 6 (350) Total current liabilities (350) Net current assets 35,103 Total assets 35,103 Represented by Unrestricted funds 35,103 Total 35,103 |
2024 £ 0 4,340 37,953 42,293 (325) (325) 41,968 41,968 41,968 41,968 0 |
|---|---|
For the period ending 28 February 2025 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 2025
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 2025
4 Tangible Fixed Assets
| Minibuses Equipment £ £ Cost Brought Forward 56,921 6,953 Additions - - Carried Forward 56,921 6,953 Depreciation Brought Forward 56,921 6,953 Charge for the year - Carried Forward 56,921 6,953 Net Book Value 28 February 2025 - - Net Book Value 28 February 2024 - - 5 Debtors and prepayments 2025 £ Debtors and prepayments 4,845 4,845 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: 2025 £ Accruals 350 350 |
Total £ 63,874 - |
|---|---|
| 63,874 | |
| 63,874 - |
|
| 63,874 | |
| - | |
| - | |
| 2024 £ 4,340 |
|
| 4,340 | |
| 2024 £ 325 |
|
| 325 |
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Boys and Girls Clubs of South Yorkshire
Notes to the accounts
for the year ended 28 February 2025
7 Staff Costs and trustees remuneration
| Staff salaries Pension costs |
2025 £ 96,145 2,871 99,016 |
2025 £ 126,477 3,364 |
|---|---|---|
| 129,841 |
No employee earned £50,000 per annum or more.
No trustees received any remuneration for their services during the year.
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