## 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 2024
## West Bowling Youth Initiative
Annual Report and Financial Statements for the year ended 31 March 2024
|**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**
1
## West Bowling Youth Initiative
## Trustees' report for the year ended 31 March 2024
## **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 Resigned 7 August 2023 Adeil Mir Mohammed Shehzad Graham Griffiths Mohammed Ayub **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.
2
## West Bowling Youth Initiative
## Trustees' report (continued) for the year ended 31 March 2024
## **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 Willow Café**
During the latter period of 2023, WBYI reduced the Café capacity due to rising energy prices and staffing costs. Staff and volunteers worked at the café one day a week supporting our well-being groups, youth space and holiday activities. One of the core objectives for the café was to continue to train and skill up new volunteers or local people engaging in Wellbeing programmes to provide cook and eat sessions. The Willow Café provided affordable meals to local people and worked with community various groups engaging women, children and other partners from BD5. The café provided Holiday activity and food programmes during the school breaks which was helpful to raise much needed income for WBYI.
## **Mental Wellbeing Programme - CNET and Bradford Council Public health**
The Mental Wellbeing project was funded by CNET and Bradford Council’s Public health programme. During the period WBYI delivered both men’s health activity including walks and drop in sessions and new women’s health and wellbeing activities. Both group programmes included green walks and regular group activity at wellknown local Parks, canal walks around the Bradford district. The group work included regular wellbeing activity that engaged men and women and the Willow Café, creating a community space to engage both men and women with their peer groups.
The work with BD5 women was further supported by Sir George Martin Trust that offered accessible space to the local Kurdish group of women who felt comfortable and overcome day to day challenges that they face, especially with food and fuel crisis faced during the year. The women’s project provided different levels of support, to help women become familiar with the English language and gain a better understanding of the British culture. The weekly sessions promoted positive wellbeing, health support and enabled women to gain self-help through WBYI’s links with local partners. The project also introduced the women to other services and networks and the work has continued in to 2024.
3
## West Bowling Youth Initiative
## Trustees' report (continued) for the year ended 31 March 2024
## **Achievements and performance**
## **I will Project – Boys Group work**
The ‘I will’ project involved young boys to take part in volunteering that supported the Food parcels programme which offered young people experience and a greater understanding of the benefits of helping others in their community. This work offered young people to develop their teamwork skills and a sense of achievement in completing tasks. The I will programme also focused on confidence building through sports sessions and introduced climbing sessions and highlighted the importance of physical health activity with young people. WBYI also set up education workshops raising young people’s awareness of local concerns and issues for families. A number of youth focus groups were involved with a Clean Air Workshop hosted by an NHS initiative; a Boys masculinity workshop (hosted by students from a local college; and a workshop focused on Physical Literacy initiative - hosted by Jump, another local organisation.
## **Household support fund – by Bradford Council**
The Household support fund (HSF) led by Bradford Council enabled WBYI to provide 550 food parcels in the year ending March 2024 across families in the BD5 area. Food parcels were purchased, packed and distributed by WBYI staff and volunteers. The main beneficiaries were many single parents, elderly and individuals with the greatest need. Referrals to the project were often made by Bradford council officers and local activists who provided a link to support to families in need. WBYI ensured the 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 providing afterschool arts, play and leisure activities.
## **Youth work and National Youth Agency Profile**
WBYI provided informal youth sports and recreation programmes to engage young people through the year working with local sports groups helped to increase numbers and offer weekend and evening provision. Projects workers also addressed anti-social behaviour using local centres, offered a youth club setting to provide diversionary activity. Project workers offered evening and weekend activity as well as running a number of workshops with key partners such as the NHS, Jump Bradford, Bradford Trident and Bradford Study Support Network.
In September 2023, Issa Zubair our youth leader was featured by the National Youth Agency during the Youth work week. The film was part of a number of short films looking at Youth work in different spaces and community places. Issa has become a role model for many and is studying sport coaching at Bradford College, as well as acting as a football coach for a local junior football team.
## **The LEAP (Community Place Partners)**
WBYI were successful in securing the Community place partners funding (backed by Arts Council England) to deliver a community arts and culture activity in 2024. The funding will encourage through small seed grants, individuals and groups to grow art and culture ecology in the local area – promoting new talent and grassroots skills and development.
4
## West Bowling Youth Initiative
## Trustees' report (continued) for the year ended 31 March 2024
## **Financial review**
The net expenditure for the year was £1,705, including net income of £1,465 on unrestricted funds and net expenditure of £3,170 on restricted funds after transfers.
## **Reserves policy**
The charity's free reserves, excluding fixed assets, at the year end were £33,511.
WBYI Trustees has reviewed 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:
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)
- 4 replace equipment as it wears out and carry out necessary repairs and building maintenance at our base ;
- 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.
5
## West Bowling Youth Initiative
## Trustees' report (continued) for the year ended 31 March 2024
## **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 4 October 2024
Peter Tate (Trustee)
6
## 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 2024, 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:
- 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
- 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
- 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
8 October 2024
## **West Yorkshire Community Accountancy Service CIO**
Stringer House 34 Lupton Street Leeds LS10 2QW
7
## West Bowling Youth Initiative
## Statement of Financial Activities
## (including summary income and expenditure account) for the year ended 31 March 2024
|Notes
2024
Unrestricted
funds
£
**Income from:**
Grants, commissioning and donations
(2)
1,680
Fees and charges
10,860
**Total income**
12,540
**Expenditure on:**
Salaries, NIC's and pension
(3)
5,708
Payroll costs
-
Travel and subsistence
-
Postage and stationery
-
Events and activities
1,480
Premises and overheads
249
Equipment
1,650
Independent examination
240
Insurance
284
Committee and volunteer expenses
189
Publicity and promotion
-
Depreciation
1,805
Staff training
60
**Total expenditure**
11,665
**Net income / (expenditure)**
875
**Transfers between funds**
590
**Net movement in funds**
1,465
**Fund balances brought forward**
35,796
**Fund balances carried forward**
(4)
37,261|2024
Restricted
funds
£
90,619
-
90,619
43,428
376
150
-
36,084
9,008
495
552
500
1,567
1,039
-
-
93,199
(2,580)
(590)
(3,170)
41,268
38,098|2024
Total
funds
£
92,299
10,860
103,159
49,136
376
150
-
37,564
9,257
2,145
792
784
1,756
1,039
1,805
60
104,864
(1,705)
-
(1,705)
77,064
75,359|2023
Total
funds
£
69,889
9,818
79,707
51,648
378
475
79
20,189
14,566
1,456
792
761
4,230
1,929
1,657
26
98,186
(18,479)
-
(18,479)
95,543
77,064|
|---|---|---|---|
All incoming resources and resources expended derive from continuing activities.
8
## West Bowling Youth Initiative
## Balance sheet
|as at 31 March 2024
2024
Unrestricted
£
**Fixed assets**
Tangible assets
(5)
3,750
**Total fixed assets**
3,750
**Current assets**
Debtors and prepayments
(6)
197
Cash at bank and in hand
(7)
34,106
**Total current assets**
34,303
**Current liabilities:**
**amounts falling due within one year**
Creditors and accruals
(8)
792
**Total current liabilities**
792
**Net current assets / (liabilities)**
33,511
**Net assets**
37,261
**Funds**
Unrestricted funds
37,261
Restricted funds
-
**Total funds**
37,261|2024
Restricted
£
-
-
15,135
22,963
38,098
-
-
38,098
38,098
-
38,098
38,098|2024
Total
£
3,750
3,750
15,332
57,069
72,401
792
792
71,609
75,359
37,261
38,098
75,359|2023
Total
£
4,965
4,965
3,705
69,186
72,891
792
792
72,099
77,064
35,796
41,268
77,064|
|---|---|---|---|
For the year ending 31 March 2024 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 4 October 2024
Peter Tate (Trustee)
9
## West Bowling Youth Initiative
## Notes to the accounts
for the year ended 31 March 2024
## **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.
10
## West Bowling Youth Initiative
## Notes to the accounts continued
## for the year ended 31 March 2024
|**2 Grants and donations**
Bradford City Challenge Foundation
Bradford Trident
Yorkshire Building Society
City of Bradford Met. District Council (CBMDC)
Global Fund for Children Foundation
The Leap c/o Arts Council England
Sir George Martin Trust
**3 Staff costs and numbers**
Gross salaries
Social security costs
Employment allowance|2024
Unrestricted
funds
£
-
-
1,680
-
-
-
-
1,680|2024
Restricted
funds
£
-
500
-
47,019
13,100
30,000
-
90,619|2024
Total
funds
£
-
500
1,680
47,019
13,100
30,000
-
92,299
2024
£
49,136
3,315
(3,315)
49,136|2023
Total
funds
£
8,089
500
-
19,400
39,400
-
2,500
69,889
2023
£
51,648
3,537
(3,537)
51,648|
|---|---|---|---|---|
The average number of employees during the year was 2.6, being an average of 1.9 full time equivalent (2023: 3.9, 2.1 FTE). There were no employees with emoluments above £60,000.
|**4 Restricted funds**
CNET
Global Fund Children
BMDC HSF
Key Fund SESF
Sir George Martin Trust
The Leap
BMDC Food parcels
BMDC Breaking Boundaries
BMDC Covid recovery
Bradford Trident
Bradford Council (Sport)
Dads Work|Balance b/f
£
-
21,761
-
8,462
2,500
-
3,000
1,500
2,000
500
128
1,417
41,268|Incoming
£
10,000
13,100
37,019
-
-
30,000
-
-
-
500
-
-
90,619|Outgoing
£
7,095
34,136
36,763
8,462
2,468
1,275
3,000
-
-
-
-
-
93,199|Transfers
£
-
(590)
-
-
-
-
-
-
-
-
-
-
(590)|Balance c/f
£
2,905
135
256
-
32
28,725
-
1,500
2,000
1,000
128
1,417
38,098|
|---|---|---|---|---|---|
11
## West Bowling Youth Initiative
## Notes to the accounts continued
## for the year ended 31 March 2024
## **4 Restricted funds continued**
**Fund name Purpose of restriction** CNET Global Fund Children
To provide a variety of wellbeing activities and visits. Project to work with boys through Youth social action programmes. The transfer relates to kitchen equipment purchased from the fund for the general purposes of the charity.
BMDC HSF
For the provision of emergency food parcels for those families on the lowest incomes who are struggling to make ends meet.
Key Fund SESF
To set up a community café and training kitchen creating opportunities for local people.
Sir George Martin Trust The Leap BMDC Food parcels
Towards work with women and girls. Towards community arts and culture activities. Funding to provide food and hygiene parcels in the BD5 area. The project will run from April 2023 to August 2023.
BMDC Breaking Boundaries
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.
BMDC Covid recovery
To build youth action projects to inspire young people to increase their social and life skills.
Bradford Trident Bradford Council (Sport) Dads Work
Towards Dads work project.
For youth sports and volunteering sessions. Towards the costs of work engaging fathers and children through community based activity programmes.
|**Tangible assets**
**Cost**
At 1 April 2023
Additions
At 31 March 2024
**Depreciation**
At 1 April 2023
Charge for year
At 31 March 2024
**Net book value**
At 31 March 2024
At 31 March 2023|£
5,956
-
5,956
1,490
1,490
2,980
2,976
4,466
Furniture,
fixtures and
fitti|£
666
590
1,256
167
315
482
774
499
Project
equipment|Total
£
6,622
590
7,212
1,657
1,805
3,462
3,750
4,965|
|---|---|---|---|
## **5 Tangible assets**
12
## West Bowling Youth Initiative
## Notes to the accounts continued
## for the year ended 31 March 2024
|**6 Debtors and prepayments**
Debtors
Prepayments
Accrued income
Other debtors
**7 Cash at bank and in hand**
Cash at bank
Cash in hand
**8 Creditors and accruals**
Creditors
Accruals
Other creditors|2024
£
-
332
15,000
-
15,332
2024
£
57,069
-
57,069
2024
£
-
792
-
792|2023
£
-
192
3,513
-
3,705
2023
£
69,186
-
69,186
2023
£
-
792
-
792|
|---|---|---|
## **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).
13
## 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 2024
|2024
2023
Unrestricted Unrestricted
funds
funds
£
£
**Income**
Grants, commissioning and donations
1,680
400
Fees and charges
10,860
9,818
**Total income**
12,540
10,218
**Expenditure**
Salaries, NIC's and pension
5,708
6,312
Payroll costs
-
82
Travel and subsistence
-
-
Postage and stationery
-
-
Events and activities
1,480
520
Premises and overheads
249
620
Equipment
1,650
-
Independent examination
240
72
Insurance
284
250
Committee and volunteer expenses
189
331
Publicity and promotion
-
68
Depreciation
1,805
1,657
Staff training
60
-
**Total expenditure**
11,665
9,912
**Net income / (expenditure)**
875
306
**Transfers between funds**
590
11,198
**Net movement in funds**
1,465
11,504
**Fund balances brought forward**
35,796
24,292
**Fund balances carried forward**
37,261
35,796|2024
Restricted
funds
£
90,619
-
90,619
43,428
376
150
-
36,084
9,008
495
552
500
1,567
1,039
-
-
93,199
(2,580)
(590)
(3,170)
41,268
38,098|2023
Restricted
funds
£
69,489
-
69,489
45,336
296
475
79
19,669
13,946
1,456
720
511
3,899
1,861
-
26
88,274
(18,785)
(11,198)
(29,983)
71,251
41,268|2024
Total
funds
£
92,299
10,860
103,159
49,136
376
150
-
37,564
9,257
2,145
792
784
1,756
1,039
1,805
60
104,864
(1,705)
-
(1,705)
77,064
75,359|2023
Total
funds
£
69,889
9,818
79,707
51,648
378
475
79
20,189
14,566
1,456
792
761
4,230
1,929
1,657
26
98,186
(18,479)
-
(18,479)
95,543
77,064|
|---|---|---|---|---|
14