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2021-03-31-accounts

West Bowling Youth Initiative

Charity number 1143500

A company limited by guarantee number 07232840

Annual Report and Financial Statements

for the year ended 31 March 2021

West Bowling Youth Initiative

Annual Report and Financial Statements for the year ended 31 March 2021

Contents Page
Trustees' report 2 to 5
Examiner's report 6
Statement of financial activities 7
Balance sheet 8
Notes to the accounts 9 to 12

Prepared by West Yorkshire Community Accounting Service

1

West Bowling Youth Initiative

Trustees' report for the year ended 31 March 2021

Reference and administrative details of the charity, its trustees and advisors

The trustees during the financial year and up to and including the date the report was approved were: Name Position Peter Tate Chair Nazmin Din Secretary Greg Lucas Treasurer Chris Graham Adeil Mir Mohammed Shezhad Graham Griffiths Charity number 1143500 Registered in England and Wales Company number 07232840 Registered in England and Wales Registered and principal address West Bowling Youth Initiative Parkside Road West Bowling Bradford BD5 8EH Bankers Yorkshire Bank plc 850 Manchester Road Bradford BD5 8DJ Independent examiner Stephen Procter West Yorkshire Community Accounting Service Stringer House 34 Lupton Street Leeds LS10 2QW

Structure, governance and management

The charity is a company limited by guarantee and was formed on 23 April 2010. It is governed by a memorandum and articles of association as amended by special resolution on 12 April 2011. The liability of the members in the event of the company being wound up is limited to a sum not exceeding £10.

Method of recruitment and appointment of trustees

The trustees of the charity are also the directors for the purposes of company law and are appointed by the members at the AGM.

2

West Bowling Youth Initiative

Trustees' report (continued) for the year ended 31 March 2021

Objectives and activities

The charity's objects

To act as a resource for young people aged 8-25 living in West Bowling, Bradford, by providing advice and assistance and organising programmes of physical, educational and other activities as a means of: a) Advancing in life and helping young people by developing their skills, capacities and capabilities to enable them to participate in society as independent, mature and responsible individuals.

b) Advancing education.

d) Providing recreational and leisure time activity in the interests of social welfare for people living in the area of benefit who have need by reason of their youth, age, infirmity or disability, poverty or social and economic circumstances with a view to improving the conditions of life of such persons.

The charity's main activities

West Bowling Youth Initiative offers resources for young people through education, employment and volunteering opportunities. WBYI offers a range of community activities that support young people to take on new challenges, develop skills and take ownership of community based programmes. WBYI’s project workers and young volunteers enable children and young people to design and deliver community activities thereby increasing personal and social welfare of young people and residents in the BD5 and surrounding area.

Public benefit statement

In setting our objectives and planning our activities our trustees have given serious consideration to the Charity Commission’s general guidance on public benefit and in particular the advancement of education; relieving unemployment amongst young people and building skills and capabilities of young people through community and youth engagement programmes.

Achievements and performance

WBYI Covid 19

WBYI was reduced to minimal activity over the Spring and summer of 2020 due to the Corona virus impact. WBYI members felt the impact of the Covid19 - the Project Manager’s suffered the loss of his mother due to the corona-virus. April – May were difficult times as with others. Tens of thousands of families lost loved ones across the United Kingdom. WBYI managed to restart and continue operating in the late summer of 2020, able to deliver support and a children’s programme during August. We were lucky to have access to an outdoor setting which is popular in the community and a place where children can get access in an open and safe place. On the back of the Coronavirus and a national lockdown we were able to ensure outdoor sports alongside good weather that enabled WBYI to keep children safe and enjoy the sports sessions. There were lots of fun and appreciation and positive gains in relation to the children’s health, wellbeing and physical outcomes during this short period.

Schools Work Alternative Education Provision

WBYI minimised the schools work from March 2020 over the spring summer terms. Our staff put reports together and ensured schools could access provision if and when they needed. Our approach was safety first during the Covid 19 pandemic and staff worked in isolation organising filing, doing admin tasks and supporting work in the building at BOLCC. Once students were allowed in our provision – we followed strict guidelines and worked with the school bubbles to ensure safe provision was offered and everyone’s health and wellbeing was covered.

Skills for Life - employment support

This project work supported unemployed men and increased volunteers who worked on smaller projects in 2020. We engaged volunteers on environment projects - for example planting trees and building woodwork projects including building planters and raised beds. Our small group of volunteers were engaged in a regular Tuesday men’s welling group through autumn working on small projects and increasing individual’s confidence and self-esteem through regular group work activity.

3

West Bowling Youth Initiative

Trustees' report (continued) for the year ended 31 March 2021

Achievements and performance (continued)

Responding to community health needs

Project workers have worked carefully in the last year to inform young people, families and others of the risks of gatherings and the impact of Coivd19 to BAMW+E groups. We have seen numbers rise, fall and rise again in the local area and we have been careful in what we do and when we do it. Throughout the last year we have encouraged families to move, play and get out walking in the local area. We recognise the importance of good mental health whilst keeping to social distancing rules both inside and out. When we were able to deliver work – we did with responsibility and using appropriate resources and care.

WBYI project workers were given the green light to recruit and train six young volunteers alongside staff to run summer and autumn sessions for children in outdoor settings, which were well planned and organised. Our young volunteers were involved in health focused activity and delivery providing children’s fun sessions. The group were responsible for the resources, planning and admin work to ensure health and safety issues were followed. We kept numbers to 30 and ensured space was adequate and ideal for games and children to play and learn.

WBYI have utilised the large cricket field and facilities at Bowling Old Lane CC which provided open green space. WBYI offered half term activities using games and mini sports. Staff and volunteers utilised the outdoor space to offer a safe and enjoyable experience. A number of parents were happy to stay and engage their children after the summer lockdown knowing their children were safe and in good hands at WBYI.

Financial review

Net expenditure for the year was £337, including net expenditure of £6,161 on unrestricted funds and net income of £5,824 on restricted funds.

Reserves policy

The charity's free reserves, excluding fixed assets, at the year end were £23,615.

WBYI Trustees have reviewed the need for reserves in line with guidance issued by the Charity Commission. WBYI needs reserves in order to:

  1. Meet redundancy liabilities should WBYI have to close;

  2. Ensure there are sufficient cash reserves in the current account to cover day to day running costs; 3. Ensure continuity of service provision by:

    • a. meeting unexpected costs such as cover for illness or maternity leave, etc.;

  3. b. covering running costs during periods of lower income (e.g. while adjusting to changes or following

    • falls in fundraising).

  4. Replace equipment as it wears out and carry out necessary repairs and maintenance at our base ; 5. Relocate from its current location and premises

In calculating these amounts, WBYI assumes the following:

4

West Bowling Youth Initiative

Trustees' report (continued) for the year ended 31 March 2021

Statement of trustees' responsibilities

The trustees (who are also the directors for the purposes of company law) are responsible for preparing the Trustees report and the financial statements in accordance with the applicable law and UK Accounting Standards.

Company law requires the trustees to prepare financial accounts for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for the year. In preparing these financial statements, the trustees are required to:

select suitable accounting policies and apply them consistently;

observe the methods and principles in the Charities SORP;

make judgements and estimates that are reasonable and prudent;

state whether applicable UK accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;

prepare the accounts on a going concern basis unless it is inappropriate to presume that the charitable company will continue in operation.

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial accounts comply with the Companies Act 2006. 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.

This report has been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities (Charities SORP (FRS102)), and in accordance with the special provisions of the Companies Act 2006 relating to small companies.

Signed on behalf of the board of trustees on 21/09/2021

Peter Tate (Trustee)

5

West Bowling Youth Initiative

Independent examiner's report to the trustees of West Bowling Youth Initiative

I report to the charity trustees on my examination of the accounts of the charitable company for the year ended 31 March 2021, which are set out on pages 7 to 12.

Responsibilities and basis of report

As the charity's trustees of the charitable company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the charitable company are not required to 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 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Stephen Procter

27/09/2021

West Yorkshire Community Accounting Service

Stringer House 34 Lupton Street Leeds LS10 2QW

6

West Bowling Youth Initiative

Statement of Financial Activities

(including summary income and expenditure account) for the year ended 31 March 2021

Notes
2021
Unrestricted
funds
£
Income from:
Grants, commissioning and donations
(2)
14,233
Fees and charges
16,679
Total income
30,912
Expenditure on:
Salaries, NIC's and pension
(3)
25,209
Payroll costs
152
Telephone and internet
216
Postage and stationery
343
Events and activities
4,993
Premises and overheads
4,397
Equipment
456
Independent examination
600
Insurance
300
Freelance and consultancy
-
Committee and volunteer expenses
30
CRB checks
100
Publicity and promotion
-
Staff training
77
Total expenditure
36,873
Net income / (expenditure)
(5,961)
Transfers between funds
(200)
Net movement in funds
(6,161)
Fund balances brought forward
29,776
Fund balances carried forward
(4)
23,615		 2021
Restricted
funds
£
39,952
-
39,952
25,854
221
-
351
2,051
4,090
370
-
427
675
60
-
60
169
34,328
5,624
200
5,824
27,811
33,635		 2021
Total
funds
£
54,185
16,679
70,864
51,063
373
216
694
7,044
8,487
826
600
727
675
90
100
60
246
71,201
(337)
-
(337)
57,587
57,250		 2020
Total
funds
£
84,549
25,511
110,060
62,600
623
351
960
10,614
14,827
3,784
600
726
1,875
828
54
2,739
440
101,021
9,039
-
9,039
48,548
57,587

All incoming resources and resources expended derive from continuing activities.

7

West Bowling Youth Initiative

Balance sheet

as at 31 March 2021
2021
Unrestricted
£
Current assets
Debtors and prepayments
(5)
7,882
Cash at bank and in hand
(6)
16,333
Total current assets
24,215
Current liabilities:
amounts falling due within one year
Accruals
(7)
600
Total current liabilities
600
Net current assets / (liabilities)
23,615
Total assets less current liabilities
23,615
Net assets
23,615
Funds
Unrestricted funds
23,615
Restricted funds
-
Total funds
23,615		 2021
Restricted
£
-
33,635
33,635
-
-
33,635
33,635
33,635
-
33,635
33,635		 2021
Total
£
7,882
49,968
57,850
600
600
57,250
57,250
57,250
23,615
33,635
57,250		 2020
Total
£
7,462
50,725
58,187
600
600
57,587
57,587
57,587
29,776
27,811
57,587

For the year ending 31 March 2021 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the charitable company to obtain an audit of its accounts for the year in question in accordance with section 476. The trustees (who also the directors for the purposes of company law) acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime and with FRS 102 (effective January 2019).

The financial statements were approved by the board of trustees on 21/09/2021

Peter Tate (Trustee)

8

West Bowling Youth Initiative

Notes to the accounts

for the year ended 31 March 2021

1 Accounting policies

Basis of accounting

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) and with the Charities Act 2011.

The charity constitutes a public benefit entity as defined by FRS 102. There has been no change to the accounting policies since last year.

No changes have been made to the accounts for previous years.

Going concern

The trustees are satisfied that there are no material uncertainties about the charity's ability to continue.

Incoming resources

All incoming resources are included in the Statement of Financial Activities (SOFA) when the charity becomes entitled to the resources, it is more likely than not that the trustees will receive the resources and the monetary value can be measured with sufficient reliability.

Grants and donations

Grants and donations are only included in the SOFA when the charity has unconditional entitlement to the resources.

Where grants are related to performance and specific deliverables, they are accounted for as the charity earns the right to consideration by its performance.

Expenditure and liabilities

Expenditure is recognised on an accrual basis as a liability is incurred. Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out the resources and the amount of the obligation can be measured with reasonable certainty.

Taxation

As a charity the organisation benefits from rates relief and is generally exempt from income tax and capital gains tax but not from VAT. Irrecoverable VAT is included in the cost of those items to which it relates.

Pensions

The charity operates a defined contribution scheme for the benefit of its employees. The costs of contributions are recognised in the year they are payable.

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.

Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.

Further explanation of the nature and purpose of each fund is included in the notes to the accounts.

9

West Bowling Youth Initiative

Notes to the accounts continued

for the year ended 31 March 2021

2 Grants, commissioning and donations
Bradford Council
Bradford Council (Dads)
Bradford Council (Sports Development Unit)
Bradford City Challenge Foundation
Bradford VCS Alliance
Groundwork UK (ESF)
Groundwork Wakefield
Lottery Community Fund
NHS Primary Care
QTS Education Ltd
Skills for Life (ESF)
Sporting Equals
Yorkshire Building Society
Yorkshire Sport Foundation
Your Consortium
3 Staff costs and numbers
Gross salaries
Social security costs
Employment allowance
Pensions		 2021
Unrestricted
funds
£
1,700
-
-
2,500
-
-
-
-
-
1,800
-
-
500
7,733
-
14,233		 2021
Restricted
funds
£
-
-
-
-
950
1,703
-
-
22,591
-
11,208
3,500
-
-
-
39,952		 2021
Total
funds
£
1,700
-
-
2,500
950
1,703
-
-
22,591
1,800
11,208
3,500
500
7,733
-
54,185
2021
£
50,917
3,684
(3,684)
146
51,063		 2020
Total
funds
£
6,500
3,500
2,400
-
2,679
11,124
300
35,980
19,211
-
-
-
-
-
2,855
84,549
2020
£
61,080
4,318
(3,000)
202
62,600

The average number employees during the year was 4, being an average of 2.25 full time equivalent (2020: 4.75, 2.5 FTE).

Defined contribution pension scheme
Costs of the scheme to the charity for the year
Amount of any contributions outstanding at the year end
Amount of any contributions prepaid at the year end
4 Restricted funds
Balance b/f
Incoming
£
£
Bradford Youth Service (Int)
2,226
-
Bradford VCS Alliance
4,484
700
Dads Work
5,606
250
Groundwork UK (ESF)
1,342
1,703
Lottery Community Fund
7,870
-
NHS Primary Care
6,283
22,591
Skills for Life (ESF)
-
11,208
Sporting Equals
-
3,500
27,811
39,952		 Outgoing
£
-
3,839
581
3,045
8,270
7,446
7,780
3,367
34,328		 2021
£
146
-
-
Transfers
£
-
(200)
-
400
-
-
-
200		 2020
£
202
-
-
Balance c/f
£
2,226
1,345
5,075
-
-
21,428
3,428
133
33,635

10

Notes to the accounts continued

West Bowling Youth Initiative

for the year ended 31 March 2021

4 Restricted funds (continued)

Fund name

Purpose of restriction

Bradford Council (Dads) Bradford Youth Service (Int) Bradford VCS Alliance

Dads Work

Groundwork UK (ESF) Lottery Community Fund

NHS Primary Care Skills for Life (ESF) Sporting Equals

For the BD5 'Dads n' kids' work.

Towards the costs of international work and residential. For health awareness work and health based work with children and young people.

Towards the costs of work engaging fathers and children through community based activity programmes.

For the 'Steps to Work' programme, Youth Capacity Fund' - work with local community and businesses to help increase opportunities. Also to update WBYI infrastructure. To fund the 'Self Care Champion' post and support their health related work. Project work supporting unemployed men.

To provide sporting activities and coaching.

Transfers are in respect of adjustments to previous year's items accrued to one fund and then allocated to another when paid.

5 Debtors and prepayments
Debtors
Prepayments
6 Cash at bank and in hand
Yorkshire Bank current account
7 Accruals
WYCAS - independent examination		 2021
£
7,700
182
7,882
2021
£
49,968
49,968
2021
£
600
600		 2020
£
7,280
182
7,462
2020
£
50,725
50,725
2020
£
600
600

8 Related party transactions

Trustee expenses

No trustee received any expenses during this year or the previous year.

Trustee remuneration and benefits

No trustee received any remuneration or benefit during this or the previous year.

Remuneration and benefits received by key management personnel

The key management personnel of the charity include the trustees and Project Manager. The total employee benefits received by the Project Manager were £28,051 (previous year: £29,565). No trustee received any remuneration or benefit in this capacity during this or the previous year.

11

West Bowling Youth Initiative

Statement of Financial Activities including comparatives for all funds (including summary income and expenditure account) for the year ended 31 March 2021

2021
2020
Unrestricted Unrestricted
funds
funds
£
£
Income
Grants, comm'ng and donations
14,233
12,055
Fees and charges
16,679
25,261
Total income
30,912
37,316
Expenditure
Salaries, NIC's and pension
25,209
31,825
Payroll costs
152
569
Travel and subsistence
-
-
Telephone and internet
216
36
Postage and stationery
343
301
Events and activities
4,993
4,817
Premises and overheads
4,397
8,112
Equipment
456
182
Independent examination
600
-
Insurance
300
299
Freelance and consultancy
-
-
Committee and volunteer expenses
30
150
CRB checks
100
54
Publicity and promotion
-
203
Staff training
77
165
Total expenditure
36,873
46,713
Net income / (expenditure)
(5,961)
(9,397)
Transfers between funds
(200)
498
Net movement in funds
(6,161)
(8,899)
Fund balances brought forward
29,776
38,675
Fund balances carried forward
23,615
29,776		 2021
Restricted
funds
£
39,952
-
39,952
25,854
221
-
-
351
2,051
4,090
370
-
427
675
60
-
60
169
34,328
5,624
200
5,824
27,811
33,635		 2020
Restricted
funds
£
72,494
250
72,744
30,775
54
315
659
5,797
6,715
3,602
600
427
1,875
678
-
2,536
275
54,308
18,436
(498)
17,938
9,873
27,811		 2021
Total
funds
£
54,185
16,679
70,864
51,063
373
-
216
694
7,044
8,487
826
600
727
675
90
100
60
246
71,201
(337)
-
(337)
57,587
57,250		 2020
Total
funds
£
84,549
25,511
110,060
62,600
623
-
351
960
10,614
14,827
3,784
600
726
1,875
828
54
2,739
440
101,021
9,039
-
9,039
48,548
57,587

12