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 2023
West Bowling Youth Initiative
Annual Report and Financial Statements for the year ended 31 March 2023
| Contents | Page |
|---|---|
| Trustees' report | 2 to 6 |
| Examiner's report | 7 |
| Statement of financial activities | 8 |
| Balance sheet | 9 |
| Notes to the accounts | 10 to 14 |
Prepared by West Yorkshire Community Accountancy Service CIO
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West Bowling Youth Initiative
Trustees' report for the year ended 31 March 2023
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 Dates Peter Tate Chair Nazmin Din Secretary Greg Lucas Treasurer Chris Graham Adeil Mir Mohammed Shehzad Graham Griffiths Mohammed Ayub Appointed 13 October 2022 Charity number 1143500 Registered in England and Wales Company number 07232840 Registered in England and Wales Registered and principal address Bankers West Bowling Youth Initiative Virgin Money Parkside Road 14 Broadway West Bowling Bradford Bradford BD1 1EZ BD5 8EH
Independent examiner
Simon Bostrom FCIE West Yorkshire Community Accountancy Service CIO
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.
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West Bowling Youth Initiative
Trustees' report (continued) for the year ended 31 March 2023
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.
c) Relieving unemployment.
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 and enable young people to take on new challenges, develop skills and take ownership of community resources. WBYI’s project workers and young volunteers support children and young people to design and deliver community activities thereby increasing personal and social welfare of 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 set up the Willow Café in the summer of 2022 as part of the Social enterprise support fund programme. Staff and volunteer spent many weeks upgrading the kitchen and bar area at Bowling Old Lane Cricket Club. The Willow café has been operating two days a week and provided opportunities of training and skilling up staff and new volunteers. The Café provided affordable meals to local members and worked with various groups and offered activities to engage women, children and other at the Willow Café base. WBYI were able to build a strong local network of groups and businesses benefitting from open access at the Willow Cafe. The Willow café has also been a key community hub for providing meals through the Holiday activity programme both at term time and during school breaks. WBYI continue to provide lunchtime meals to children on free school meals.
The Resilience and capacity funding work in the past year enabled WBYI to take a new approach and offer programmes relating to WBYI’s core charity aims and focus on community needs. Since Covid 19, WBYI’s work towards a community development ethos meets the needs of children and young people and local families. The Give Bradford programme has supported WBYI to recognise the need to work beyond contracts and funding - for example more weekend and leisure provision and build capacity of volunteers to enhance the youth leadership group at WBYI. Other new programmes in 2022-23 supports social enterprise initiatives – trading; training volunteers and more environment awareness through collaborations with Bradford Council and Bradford Trident, two key local community anchors.
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West Bowling Youth Initiative
Trustees' report (continued) for the year ended 31 March 2023
Achievements and performance
I will Project - WBYI secured grant funding from Global Fund for Children for the Youth social action programme which engages boys on volunteering in the community projects, community work focused and peer education programmes. The partnership work led by Global Fund for Children which is supported by The Impact Hub Bradford, also involves three other local youth based organisations. WBYI’s work with local boys has promoted regular weekend activities during the winter period, organised visits to the Climbing Hub in Bradford to build better outcomes and relationships. The project focused on increasing confidence and ambition of the boys and the ability to work together and demonstrate new skills. One of the key aims for WBYI is to develop volunteering work to support programmes such as the food parcels service; support the Willow Café work with children on holiday activities whilst raising awareness of issues in the community during challenging social and economic times.
Cost of Living Challenges - WBYI supported the Household support fund led by Bradford Council to provide forty food parcels a month to families in need in the Bradford 5 area. Project workers supported local families in need especially targeting those on free school meals or others struggling to pay bills, make ends meet or face increases in rental costs. Food parcels distributed by WBYI reached a wide range of residents from single parents, pensioners and large families living in social housing. Many families were grateful for the support provided and some engaged their children on other programmes and holiday activities. WBYI ensured our food parcels included fresh fruit, fresh milk and a range of food items to cover breakfast and lunch as well as children’s snacks. WBYI also provided a warm space during the winter months for local women and children engaging them in arts, play and leisure activities. This important work continues working with key partners and offering a flexible approach and working with families to overcome social and economic challenges.
WBYI Lads groups work in the year increased in numbers due to increase in demand for youth sports and leisure services. Two groups of lads accessed provision at WBYI - one group mainly under 14 and the other group, older boys aged 14 to 19 engaged on activities a weekly basis. Weekend sessions were set up for the Under 14s group which included other activities during school breaks. The youth group (older lads) utilised Parkside sports centre through weekly sessions using sports to build long term outcomes and capacity to benefit WBYI. These regular sessions with the group ensured project workers were able to build respect and appreciation with young people for their own opportunities and ownership of local resources. One of the key outcomes from this work was pleasing to see young men engaging on peer led sports sessions as coaches with local partners. Young leaders provided local children indoor football sessions and other weekend sports coaching activity benefiting the wider community. This additional work run by young people offers new leisure support to families who could not otherwise access affordable activities elsewhere.
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West Bowling Youth Initiative
Trustees' report (continued) for the year ended 31 March 2023
Financial review
The net expenditure for the year was £18,479, including net income of £11,504 on unrestricted funds and net expenditure of £29,983 on restricted funds after transfers.
Reserves policy
The charity's free reserves, excluding fixed assets, at the year end were £30,831.
WBYI Trustees has reviewed need for reserves in line with guidance issued by the Charity Commission. WBYI needs reserves in order to:
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1 meet redundancy liabilities should WBYI have to close;
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2 ensure there are sufficient cash reserves in the current account to cover day to day running costs;
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3 ensure continuity of service provision by:
meeting unexpected costs such as cover for illness or maternity leave, etc.;
covering running costs during periods of lower income (e.g. while adjusting to changes or following falls in fundraising)
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4 replace equipment as it wears out and carry out necessary repairs and building maintenance at our base ;
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5 relocate from its current location and premises
In calculating these amounts, WBYI assumes the following:
Upper limit to be set at ( unrestricted reserves) £ 40,000 to cover all liabilities and a lower limit set at £15,000
Salaries and roles as at September 2020.
- 12 weeks’ notice for all staff.
No redundancy payments for staff members with less than 2 years of service.
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West Bowling Youth Initiative
Trustees' report (continued) for the year ended 31 March 2023
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.
Approved by the board of trustees on 25/09/2023
Peter Tate (Trustee)
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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 2023, which are set out on pages 8 to 14.
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:
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1 accounting records were not kept in respect of the company as required by section 386 of the 2006 Act; or 2 the accounts do not accord with those records; or
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3 the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair view' which is not a matter considered as part of an independent examination; or
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4 the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].
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.
Simon Bostrom FCIE
29/09/2023
West Yorkshire Community Accountancy Service CIO
Stringer House 34 Lupton Street Leeds LS10 2QW
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West Bowling Youth Initiative
Statement of Financial Activities
(including summary income and expenditure account) for the year ended 31 March 2023
| Notes 2023 Unrestricted funds £ Income from: Grants, commissioning and donations (2) 400 Fees and charges 9,818 Total income 10,218 Expenditure on: Salaries, NIC's and pension (3) 6,312 Payroll costs 82 Travel and subsistence - Postage and stationery 68 Events and activities 520 Premises and overheads 620 Equipment - Independent examination 72 Insurance 250 Committee and volunteer expenses 331 Publicity and promotion - Depreciation 1,657 Staff training - Total expenditure 9,912 Net income / (expenditure) 306 Transfers between funds (4) 11,198 Net movement in funds 11,504 Fund balances brought forward 24,292 Fund balances carried forward (4) 35,796 |
2023 Restricted funds £ 69,489 - 69,489 45,336 296 475 995 19,669 13,946 1,456 720 511 3,899 945 - 26 88,274 (18,785) (11,198) (29,983) 71,251 41,268 |
2023 Total funds £ 69,889 9,818 79,707 51,648 378 475 1,063 20,189 14,566 1,456 792 761 4,230 945 1,657 26 98,186 (18,479) - (18,479) 95,543 77,064 |
2022 Total funds £ 93,300 19,201 112,501 52,357 450 363 2,637 11,026 3,789 720 737 792 1,097 - 240 74,208 38,293 - 38,293 57,250 95,543 |
|---|---|---|---|
All incoming resources and resources expended derive from continuing activities.
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West Bowling Youth Initiative
Balance sheet
| as at 31 March 2023 2023 Unrestricted £ Fixed assets Tangible assets (5) 4,965 Total fixed assets 4,965 Current assets Stock - Debtors and prepayments (6) 192 Cash at bank and in hand (7) 31,431 Total current assets 31,623 Current liabilities: amounts falling due within one year Creditors and accruals (8) 792 Total current liabilities 792 Net current assets / (liabilities) 30,831 Net assets 35,796 Funds Unrestricted funds 35,796 Restricted funds - Total funds 35,796 |
2023 Restricted £ - - - 3,513 37,755 41,268 - - 41,268 41,268 - 41,268 41,268 |
2023 Total £ 4,965 4,965 - 3,705 69,186 72,891 792 792 72,099 77,064 35,796 41,268 77,064 |
2022 Total £ - - 637 95,626 96,263 720 720 95,543 95,543 24,292 71,251 95,543 |
|---|---|---|---|
For the year ending 31 March 2023 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 are 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 25/09/2023
Peter Tate (Trustee)
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West Bowling Youth Initiative
Notes to the accounts
for the year ended 31 March 2023
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, if 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.
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West Bowling Youth Initiative
Notes to the accounts continued
for the year ended 31 March 2023
| 2 Grants and donations Bradford City Challenge Foundation Bradford Trident City of Bradford Met. District Council (CBMDC) Global Fund for Children Foundation Sir George Martin Trust Better Connect (YCL) Groundwork UK (ESF) Key Fund SESF LCF Give Bradford National Lottery Community Fund QTS Education Ltd Race Equality Network Yorkshire Sport Foundation 3 Staff costs and numbers Gross salaries Social security costs Employment allowance Pensions |
2023 Unrestricted funds £ - - 400 - - - - - - - - - - 400 |
2023 Restricted funds £ 8,089 500 19,000 39,400 2,500 - - - - - - 69,489 |
2023 Total funds £ 8,089 500 19,400 39,400 2,500 - - - - - - - 69,889 2023 £ 51,648 3,537 (3,537) - 51,648 |
2022 Total funds £ 890 - 12,990 - 2,500 7,265 452 42,603 10,000 10,000 300 6,000 300 93,300 2022 £ 52,235 3,670 (3,670) 122 52,357 |
|---|---|---|---|---|
The average number of employees during the year was 3.9, being an average of 2.1 full time equivalent (2022: 3.1, 2 FTE). There were no employees with emoluments above £60,000.
| Defined contribution pension scheme | 2023 | 2022 |
|---|---|---|
| £ | £ | |
| Costs of the scheme to the charity for the year | - | 122 |
| Amount of any contributions outstanding at the year end | - | - |
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West Bowling Youth Initiative
Notes to the accounts continued
for the year ended 31 March 2023
| 4 Restricted funds Awards for All Bradford City Challenge Bradford City Challenge Bradford Council (Sport) Bradford VCS Alliance Dads Work LCF Give Bradford Global Fund Children BMDC Household Support Bradford Youth Service (Int) Key Fund SESF Better Connect (YCL) Bradford Council (Kickstart) Race Equality Network Sir George Martin Trust BMDC Food parcels BMDC Breaking Boundaries BMDC Covid recovery Bradford Trident |
Balance b/f £ 8,588 - - 846 696 4,975 7,905 - - 2,226 42,603 1,632 1,272 508 - - - - - 71,251 |
Incoming £ - 4,576 3,513 - - - - 39,400 12,500 - - - - - 2,500 3,000 1,500 2,000 500 69,489 |
Outgoing £ 8,588 - 3,513 718 696 3,558 7,239 17,639 12,500 2,226 28,185 1,632 1,272 508 - - - - - 88,274 |
Transfers £ - (4,576) - - - - (666) - - - (5,956) - - - - - - - - (11,198) |
Balance c/f £ - - - 128 - 1,417 - 21,761 - - 8,462 - - - 2,500 3,000 1,500 2,000 500 41,268 |
|---|---|---|---|---|---|
Fund name Awards for All Bradford City Challenge
Bradford City Challenge
Bradford Council (Sport) Bradford VCS Alliance
Dads Work
LCF Give Bradford
Global Fund Children BMDC Household Support Bradford Youth Service (Int) Key Fund SESF
Better Connect (YCL) Bradford Council (Kickstart) Race Equality Network Sir George Martin Trust BMDC Food parcels
BMDC Breaking Boundaries
BMDC Covid recovery
Bradford Trident
Purpose of restriction
For the development of youth sports activities.
The Recharge project will offer inactive and unemployed young people opportunities to build confidence and access employment and offer volunteering opportunities that support people towards jobs.
WBYI Youth Sports Programme – improve health and wellbeing of young people. The transfer relates to expenditure incurred in the previous year. For youth sports and volunteering sessions.
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 organisational development work. The transfer relates to a laptop purchased from the fund for the general purposes of the charity. Project to work with boys through Youth social action programmes. Cost of living support funding - towards food parcels.
Towards the costs of international work and residential.
To set up a community café and training kitchen creating opportunities for local people. The transfer relates to kitchen equipment purchased from the fund for the general purposes of the charity.
For the 'Kickstart' programme providing employment opportunities. For the 'Kickstart' programme providing employment opportunities. For men's health work.
Towards work with women and girls.
Funding to provide food and hygiene parcels in the BD5 area. The project will run from April 2023 to August 2023.
To connect young people and their families from different communities using regular participation through sport and ‘cricket themes’ to fostering mutual respect, trust and friendships.
To build youth action projects to inspire young people to increase their social and life skills.
Towards Dads work project.
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West Bowling Youth Initiative
Notes to the accounts continued
for the year ended 31 March 2023
| 5 6 7 **8 ** |
Tangible assets Cost At 1 April 2022 Additions At 31 March 2023 Depreciation At 1 April 2022 Charge for year At 31 March 2023 Net book value At 31 March 2023 At 31 March 2022 Debtors and prepayments Debtors Prepayments Accrued income Other debtors Cash at bank and in hand Cash at bank Cash in hand Creditors and accruals Accruals |
£ - 5,956 5,956 - 1,490 1,490 4,466 - Furniture, fixtures and fitti |
£ - 666 666 - 167 167 499 - 2023 £ - 192 3,513 - 3,705 2023 £ 69,186 - 69,186 2023 £ 792 792 Office equipment |
Total £ - 6,622 6,622 - 1,657 1,657 4,965 - 2022 £ - 185 452 - 637 2022 £ 95,626 - 95,626 2022 £ 720 720 |
|---|---|---|---|---|
9 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 total employee benefits received by key management personnel were £27,905 (previous year: £27,905).
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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 2023
| 2023 2022 Unrestricted Unrestricted funds funds £ £ Income Grants, commissioning and donations 400 8,798 Fees and charges 9,818 19,201 Total income 10,218 27,999 Expenditure Salaries, NIC's and pension 6,312 21,935 Payroll costs 82 177 Travel and subsistence - - Postage and stationery 68 288 Events and activities 520 977 Premises and overheads 620 8,197 Equipment - 311 Independent examination 72 720 Insurance 250 425 Committee and volunteer expenses 331 395 Publicity and promotion - 467 Depreciation 1,657 - Staff training - - Total expenditure 9,912 33,892 Net income / (expenditure) 306 (5,893) Transfers between funds 11,198 6,570 Net movement in funds 11,504 677 Fund balances brought forward 24,292 23,615 Fund balances carried forward 35,796 24,292 |
2023 Restricted funds £ 69,489 - 69,489 45,336 296 475 995 19,669 13,946 1,456 720 511 3,899 945 - 26 88,274 (18,785) (11,198) (29,983) 71,251 41,268 |
2022 Restricted funds £ 84,502 - 84,502 30,422 273 - 75 1,660 2,829 3,478 - 312 397 630 - 240 40,316 44,186 (6,570) 37,616 33,635 71,251 |
2023 Total funds £ 69,889 9,818 79,707 51,648 378 475 1,063 20,189 14,566 1,456 792 761 4,230 945 1,657 26 98,186 (18,479) - (18,479) 95,543 77,064 |
2022 Total funds £ 93,300 19,201 112,501 52,357 450 - 363 2,637 11,026 3,789 720 737 792 1,097 - 240 74,208 38,293 - 38,293 57,250 95,543 |
|---|---|---|---|---|
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