2022-03-31-accounts

EDGE HILL YOUTH and COMMUNITY CENTRE LIMITED

(a company limited by guarantee)

Report and Financial Statements for the Year Ended 31st March 2022

Charity registration number: 1146337 Company registration number: 07659487

Content	Page
Trustees' annual report	1 -6
Independent examiner's report	7
Statement of Financial Activities	8
Balance Sheet	9
Notes forming part of the Financial Statements	10-19
The Statement of Financial Activities at 31.03.2021	20
Income and expenditure account	21

Trustees' (Directors') Annual Report for the Year Ended 31st March 2022

Edge Hill Youth and Community Centre Limited

Report of the trustees:

The trustees are pleased to present their annual report together with the financial statements of the charity for the year ended 31st March 2022, which are also prepared to meet the requirements of the directors' report and accounts for the Companies Act 2006 purposes.

A charity registered in England and Wales; the trustees have had regard to the Commission's guidance on public benefit and the Charities Act 2011; and, as a company, prepared its accounts in accordance with the UK Companies Act 2006.

The charity has prepared its accounts using the Charities SORP (FRS 102) Accounting and Reporting by Charities: Statement of Recommended Practice, applicable to charities preparing their accounts in accordance with the Financial Reporting Standard, applicable in the UK and Republic of Ireland (FRS 102 – second edition), effective 1 January 2019, applicable to all charities in the United Kingdom and Republic of Ireland that follow this SORP for reporting periods beginning on or after 1 January 2019. The trustees are aware of the Charity Commission regulation update: issue 62, effective from 01 April 2019

Chair’s report:

Hello and welcome to our annual report covering the period of 1st April 2021 – 31st March 2022. For those who don't know me, I am the chair of the charitable Trust that runs Edge Hill Youth and Community Centre.

After a pandemic (which isn’t really over but we are no longer having any restrictions) we now find ourselves facing more uncertainty at home and abroad. None of us have any idea of how the further increases to the cost living will play out or what the rest of the year will bring.

Here at Edge Hill the team continues to respond to what the world throws at us with compassion, inventiveness and dedication. As you will see from the report, we are carrying on many of our social action initiatives helping people across the community cope with the pressures of life. Not only do people get their felt needs met but they get the chance to meet and connect with new friends helping to tackle the epidemic of loneliness that we have in the modern world.

The club is now back to what approximates to normal in this day and age. Aside from the week in, week out activities we’re now pleased to see trips & residential being organised and special events put on. I am always so impressed with how Anne Devin - Centre manager - and the rest of the staff team come up with so many brilliant ideas to connect with people from across the generations. If you ever go to the centre, you will know what a hive of sporting and creative activities it is.

It’s right that I focus in my report in the ‘front of house’ activities. But none of that would happen without making sure that things like having a functional van or a properly painted sports hall are in place. Again, I have to thank the centre staff for looking after these mundane things too as well as the rest of the trustees for keeping things ticking over.

None of this would be possible without the support we get from all of our funders. I must once again mention first and foremost Liverpool City Council’s Targeted Services for Young people which continued through the year. Details of our funders are, as usual, set out in the report. As you will see this year has been a particularly good year for fund raising from charitable trusts which shows the benefit of investing in help with funding applications. It is good to be able to report that the club is in a good place financially and this gives us confidence that the club will carry on supporting the needs of the community for many years yet.

Tim Beaumont

Chair

1

Edge Hill Youth and Community Centre Limited

Trustees' (Directors') Annual Report for the Year Ended 31st March 2022

1 Objectives and activities:

Staff of Edge Hill Youth and Community Centre Limited and Management Committee are committed to supporting disadvantaged groups and individual young people aged 7-25 to achieve their full potential and enable them to make a smooth transition to adult life.

The charity’s objects are to help and educate young people up to the age of 25 irrespective of race, colour, sex, disability or social background through their educational and leisure-time activities so as to develop their physical, mental and spiritual capacities that they may grow to full maturity as individuals and members of society and that their quality of life may be improved.

This commitment extends further to a variety of community groups and individuals, such as pensioners and other residents and local community members, which the centre serves. Edge Hill Youth and Community Centre Limited focuses on a safe, positive and structured environment, which is accessible, stimulating, fun, affordable and of high quality. This is achieved by providing opportunities for young people to develop and enhance their personal, social and life skills and to widen their experiences, horizons and personal aspirations.

In considering the objectives and activities the trustees have also adhered to the Charity Commission's guidance on public benefit to ensure that the Edge Hill Youth and Community Centre Limited is meeting its Public Benefit requirements.

2 Achievements and performance:

Edgehill Youth and Community Centre has continued to deliver high quality, community based youth and community work for children, young people, and residents in the Edge Hill area. This has been reflected in the ongoing growth in the numbers we have with 325 young people and 115 adults.

During the year after lockdown, both young people and residents were keen to get back to normality and participate in the new services that we provided such as access to free internet, art and crafts for adults, yoga, and meditation online and providing weekly free food bags to those in need. The young people have benefited by participating in a variety of activities such as cookery, drama, sports, computers and life skills, as well as getting along with others, teamwork, accepting rules for behavior within the centre and motivational skills for making the most of opportunities the centre offers, have enabled young people to grow in confidence and selfesteem.

Both residents and young people have benefited from opportunities through the services on offer at the centre which has led to them meeting new friends and becoming less isolated within their community. Our work is publicised on the Youth and Community Centre website, its Facebook site and in the local community through door to door leafleting as well as in the wider community such as schools, police, and other youth providers.

The staff and volunteers at Edge Hill Youth and Community Centre have continued to offer the centre members relevant, stimulating, and innovative activities and programmes and I would like to thank our dedicated team of staff of youth support workers who work tirelessly behind the scenes and during the youth centre to ensure that each individual child is given the best quality of care and support. The enthusiasm, dedication and professionalism of our team of staff and volunteers is to be highly commended as they strive to ensure centre users can access every possible opportunity available to have fun and enjoyment.

The quality of the work done by the young people particularly is steadily increasing across several areas as the team of staff continues to grow in expertise and the young people grow in confidence and ability. Performance and presentation have become an increasingly important feature of the life of the centre and some excellent results continue to be achieved. Above all, the young people continue to feel safe, secure, valued and supported in their growth towards fulfilled and mature adult life.

2

Edge Hill Youth and Community Centre Limited

Trustees' (Directors') Annual Report for the Year Ended 31st March 2022

3 Financial review:

Total income for the period was £146,153 (2021: £117,092) of which £73,175 (2021: 67,699), related to funding for projects upon which restrictions are placed.

Total expenditure for the year was £119,576 (2021:106,606), which gives us a surplus of £26,577 (2021 surplus: 10,486).

At 31st March 2022 the charitable company's reserves stood at £155,036 (2021: £128,459) of which fixed assets represented £12,152 (2021: £11,897).

4 Plans for the future

This year, as we all get used to feeling the freedom to go out and about, we are also looking forward to welcoming new residents and young people who have moved into the new properties that surround the community centre

We aim to provide ongoing support by setting up some new initiatives such as working with the Salvation Army, who provide a morning drop in to support unemployed residents, an afternoon of meditation using auricular ear acupuncture and delivering leaflets to the new resident properties informing them of the services that they can access at EHYCC. Our regular programmes and activities:

• Monday: 4.00-6.30pm, age group juniors (7-11 years), between 25-40 young people in attendance.

• Tuesday: 4.30-7.00pm, age group seniors, (12-17 years) between 15-25 young people in attendance. 11.30am to 2pm Pensioners Luncheon club followed by art and crafts for adults 1.30 -3.30pm

• Wednesday: 11.30am to 2pm Art Therapy

• 4.00-6.30pm, age group juniors, between 20-35 young people in attendance.

• Thursday: 4.30. -7.00pm, age group- seniors, between 15-25 young people in attendance.

• Saturday 10am to 1pm, Adult Tai Chi

During the school holidays we aim to provide four residentials per year to Play-away in Yorkshire, another residential to the Nightingale Centre in Little Hucklow Derbyshire, one camping trip to Wales, an Easter Playscheme and a Summer Play scheme. During the half terms we run Mischief night and Halloween activities, and of course, a Christmas programme of activities.

One morning a week there is a pensioners group that provides Bingo, Art and crafts, special events, trips and a healthy lunch, all of which helps to combat social isolation among our elderly residents.

5 Structure, governance and management:

Edge Hill Youth and Community Centre Limited (EHYCC), as updated on 9 June 2016, is a charitable company limited by guarantee (registered in England and Wales, (No. 07659487), incorporated on 6th June 2011 and registered as a charity (No. 1146337) on 12th March 2012.

Legal status of Edge Hill Youth and Community Centre Limited: it is a company limited by guarantee and has no share capital. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity.

The Board of Trustees also forms the Executive Committee, which appoints officers, who are responsible for the day-to-day running of the youth centre.

Edge Hill Youth and Community Centre Limited is managed and governed by a board of trustees, advisers, staff and volunteer representatives. The Management Committee meetings are held every three month and agenda items include finance, health and safety and staff reports.

The charitable company is governed by its Memorandum and Article of Association, dated 12th May 2011 as updated 9 June 2016 and 27 November 2017.

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Trustees' (Directors') Annual Report for the Year Ended 31st March 2022

Edge Hill Youth and Community Centre Limited

6 Reference and Administrative details

Board of Trustees The charitable company in governed by a Board of Trustees/Directors

Trustees / Directors Timothy Beaumont Chairman/Director Caroline Kenyon Director resigned 11.10.21 John Blake Director resigned 11.10.21 Susan Dwyer Director Honorary Treasurer Liliya Logan Company Number 07659487 Charity Number 1146337 Registered office Martindale House 79 Durning Road Liverpool L7 5ND Examiner Samuel Evans BSs (Hons) FCA. Independent Malthouse & Company Chartered Accountants America House, Rumford Court Rumford Place Liverpool Merseyside L3 9DD Bankers HSBC plc 99-101 Lord Street Liverpool L2 6PG

7 Appointment of trustees

As set out in the Articles of Association, the chair of the trustees is nominated by committee's members. Four trustees are elected annually by the members of the charitable company attending the Annual General Meeting and serve for the ongoing period. The trustees have the power to co-opt up to two further members to fill specialist roles. All members are circulated with invitations to nominate trustees prior to the AGM advising them of the retiring trustees and requesting nominations for the AGM. When considering co-opting trustees, the Board has regard to the requirement for any specialist skills needed.

8 Trustee induction and training

New trustees undergo an orientation day to brief them on: their legal obligations under charity and company law, the Charity Commission guidance on public benefit, and inform them of the content of the Memorandum and Articles of Association, the committee and decision-making processes, the business plan and recent financial performance of the charity. During the induction day they meet e.g. employees and other trustees. Trustees are encouraged to attend appropriate external training events where these will facilitate the undertaking of their role.

4

Trustees' (Directors') Annual Report for the Year Ended 31st March 2022

Edge Hill Youth and Community Centre Limited

9 Risk management

The main risks to which the charity is exposed, as identified by the trustees, have been considered and system have been established to mitigate those risks.

The trustees have a risk management strategy which comprises:

• an annual review of the principal risks and uncertainties that the charity faces;

• the establishment of policies, systems and procedures to mitigate those risks identified in the annual review; and

• the implementation of procedures designed to minimise or manage any potential impact on the charity should those risks materialise.

This work has identified that financial sustainability is the major financial risk for the charity. A key element in the management of financial risk is a regular review of available liquid funds to settle debts as they fall due, regular liaison with the bank, and active management of creditors balances to ensure sufficient working capital.

Attention has also been focused on non-financial risks arising from fire, health and safety of staff and beneficiaries, and food hygiene. These risks are managed by ensuring accreditation is up to date, having robust policies and procedures in place, and regular awareness training for staff working in these operational areas.

10 Reserves policy

It is the policy of the charity to hold in unrestricted reserves the equivalent of three months running costs and redundancy costs provision. This policy will be reviewed in twelve months’ time.

The trustees discussed the following factors in arriving at their reserves policy:

money should only be kept in reserve for specific reasons; Total club's unrestricted funds of £121,055 consists of:

• general fund of £90,055

• designated fund of £31,000, which includes:

• 3 months of running costs of £15,000;

• provision for redundancy costs of £16,000.

In case of shortage of reserves for these purposes, the plans are: to work hard for the attraction of new funds for core costs. Total amount of funds held at the year-end is £155,036.

11 Going concern

The trustees have reviewed the circumstances of the youth centre and consider that adequate resources continue to be available to fund the activities of the club for the next twelve months. The trustees are of the view that Edge Hill Youth and Community Centre Limited is a going concern. The trustees are aware that the lack of free reserves will provide a challenging environment in the year to come.

The Board confirms it has a reasonable expectation that the EHYCC has adequate resources to continue in operational existence for the next year. For this reason, they continue to adopt the going concern basis in preparing its financial statements.

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Trustees' (Directors') Annual Report for the Year Ended 31st March 2022

Edge Hill Youth and Community Centre Limited

12 Trustees’ responsibilities in relation to the financial statements

The charity trustees (who are also the directors of the Edge Hill Youth and Community Centre Limited for the purposes of company law) are responsible for preparing a trustees’ annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the charity's trustees to prepare financial statements for each 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 for that period. In preparing the financial statements, the trustees are required to:

• select suitable accounting policies and then 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 financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.

Signed on behalf of the board of Trustees/Directors

Timothy Beaumont, Chairman / Director,

Approved by the board of Trustees/Directors on

19.07.2022

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Edge Hill Youth and Community Centre Limited Independent Examiner's report to the Trustees/Directors for the Year Ended 31st March 2022

Independent examiners report to the trustees of Edge Hill Youth and Community Centre Limited (“the Company”)

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2022.

----- Start of picture text -----
Responsibilities and As the charity’s trustees of the company (and also its directors for the
basis of report 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 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 2011 (“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 I have completed my examination. I confirm that no matters have come to
examiner's report my attention in connection with the examination giving me cause to
believe:
(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 accounting 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))
Independent I have no concerns and have come across no other matters in connection
examiner's with the examination to which attention should be drawn in this report in
statement
order to enable a proper understanding of the accounts to be reached.
----- End of picture text -----

Name: Samuel Evans Relevant professional qualification or body: BSs (Hons) FCA Address: Malthouse & Company Chartered Accountants America House, Rumford Court Rumford Place Liverpool Merseyside L3 9DD Signature: Date: 20.07.2022

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Edge Hill Youth and Community Centre Limited Statement of Financial Activities (including Income & expenditure Account) for the Year Ended 31st March 2022

	Note	Unrestricted	Restricted	Total	Total
		Funds	Funds	Funds	Funds
				2022	2021
		£	£	£	£
Income from:
Donations	2a	250	320	570	50
Charitable activities	2b	62,778	72,855	135,633	114,159
Other	2c	9,950		9,950	2,766
Investments	2d				117
Total income		72,978	73,175	146,153	117,092
Expenditure on:
Charitable activities	3a, c	52,113	63,686	115,799	102,794
Other	3b	1,735		1,735	131
Redundancy pays	5				3,483
Total expenditure		53,848	63,686	117,534	106,408
Net income (expenditure)		19,130	9,489	28,619	10,684
Transfer between funds	9a, b	10,450	(10,450)	0
Gains (losses) on evaluation of		(2,042)		(2,042)	(198)
fixed assets
Net movements in funds		27,538	(961)	26,577	10,486
Reconciliation of funds:
Total funds brought forward	9a, b	93,517	34,942	128,459	117,973
Total funds carried forward	9b, b	121,055	33,981	155,036	128,459

The statement of financial activities includes all gains and losses recognised in the year. All the above amounts relate to continuing of the charitable company.

The notes on pages 10 to 19 form part of these accounts.

8

Edge Hill Youth and Community Centre Limited Balance Sheet as at 31st March 2022

company number

07659487

	Note	2022	2021
		£	£
Fixed Assets:
Tangible Fixed Assets	6	12,152	11,897
Current Assets:
Debtors	7	2,476	24,221
Cash at bank and in hand		141,318	95,549
Total current assets		143,794	119,770
Liabilities:
Creditors: amounts falling due within one year	8	910	3,208
Net current assets or liabilities		142,884	116,562
Total assets less current liabilities		155,036	128,459
The funds of the charity:
Unrestricted Funds	9a	121,055	93,517
Restricted Funds	9b	33,981	34,942
Total charity funds		155,036	128,459

E x e m p t i o n S t a t e m en t :

For the year ending 3 1 st March 2022 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Trustees/Directors Responsibilities Statement:

• These accounts have been prepared in accordance with the provisions to companies’ subject to the small companies’ regime (section 382 of the Companies Act 2006).

• The directors acknowledge their responsibility for: complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of its accounts, including preparing financial statements, which give a true and fair view of the state of the affairs of the charity, as at the end of each financial year and of its surplus and deficit for each financial year in accordance with the requirements of Section 394 and 395.

• 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.

Approved by the Board of Trustees (Directors) and signed on their behalf on:

Timothy Beaumont, Chairman/Director:

date: 19.07.2022

Susan Dwyer, Trustee/Director: date: 15.07.2022

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Edge Hill Youth and Community Centre Limited Notes to the accounts for the year ended 31st March 2022

1 Accounting Policies

a) Basis of preparation:

The financial statements of the charitable company which is a public benefit entity under FRS102 have been prepared in accordance with the Charities SORP (FRS102) Accounting and Reporting by Charities: Statement of Recommended Practice (SORP) applicable to 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) Financial Reporting standard 102 the Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Assets and liabilities are recognised at historical cost or transaction value.

b) Preparation of the accounts on a going concern basis: Total funds in 2022 were by 20% higher than in 2021 in total. Looking forward to next year, the trustees are optimistic to have adequate funding to secure the youth centre’s activities. On this basis, the assessment of the trustees is that the charity is a going concern.

c) Income recognition:

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. Donations are included as income in the Statement of Financial Activities when received. Investment income is recognised when received and the amount can be measured reliably by the charity.

Income from charitable activities is recognised on an accruals basis and includes income recognised as earned (as the related services are provided) under contract.

d) G o v e rn m e n t G r a n t s :

Government grants are recognised in the financial statements, when there is a reasonable assurance that the charity will comply with the conditions attached to the grant and the grant will be received. A grant, that becomes receivable as compensation for expenses or losses, already incurred or for the purpose of giving immediate financial support to the company, with no future related costs, shall be recognised as income in the period in which it is receivable.

e) E x p en d i t u r e r e c o g n i t i o n a n d i r r e c o v e r a b l e V A T :

Expenditure is recognised once there is a legal or constructive obligation to make payment to a third party; it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is shown under the heading Expenditure on:

• charitable activities;

• other expenditure, those items not falling into any other headings;

Irrecoverable VAT is charged as cost against the activity for which the expenditure was incurred.

f) I n t er e s t r e c ei v a b l e:

Interest on funds, held on deposit, is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank.

g) F u n d s t r u c t u r e a n d a c c o u n t i n g :

The charity funds consist of unrestricted and restricted funds. Unrestricted funds are available to spend on activities, that further any purposes of the charity. Designated funds are unrestricted funds of the charity, which the trustees have decided, at their discretion, to set aside to use for a specific purpose.

Restricted funds are donations or grants, where the donor has specified to be solely used for particular areas of the charity's work.

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Edge Hill Youth and Community Centre Limited Notes to the accounts for the year ended 31st March 2022

h) S u p p o r t c o s t s :

Support costs are those functions that assist the work of the charity, but do not directly undertake charitable activities. Support costs include: special event, payroll and governance costs, which support the Edge Hill Youth and Community Centre Limited activities. These costs have been allocated to unrestricted funds, as there were no funds where such costs could be allocated. The basis on which support costs have been allocated is set out in note 4.

i) O p e r a t i n g l e a s e s a n d o t h e r f i n a n c i a l c o m m i t m e n t s : Commitments under non-cancellable operating leases are charged to the Statement of Financial Activities when payable. This, the only financial commitment, will result in the annual payment of a peppercorn rent.

j) R e l a t e d P a r t y T r a n s ac t i o n s There were no material related party transactions during the year which require disclosure (2021: nil).

k) F i x e d a s s e t s :

Individual fixed assets costing £200 or more are capitalised at cost and are depreciated over their estimated useful economic lives as follows:

Equipment 20% per annum: reducing balance depreciation method. Provision depreciation for additions in the year has been made on the basis of length of ownership. Fixture and Fitting 20% per annuum: straight line depreciation method.

Vehicle 15% per annum: reducing balance depreciation method. Provision for additions made on the basis of the length of ownership.

l) D e b t o r s : Debtors are recognised as the settlement amount due. Prepayments are valued at the amount prepaid.

m) C a s h a t b a n k a n d i n h a n d :

Cash at bank and in hand is held to meet short-term cash commitments as they fall due, rather than for investment purposes.

n) C r ed i t o r s a n d p r o v i s i o n s :

Creditors are recognised where the charity has a present obligation resulting from a past event and the amount due to settle the obligation can be measured or estimated reliably. Accruals are valued at the amount estimated as required in each situation.

o) Fi n a n ci a l i n st r u m e n t s :

The Edge Hill Youth and Community Centre Limited only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

p) P e n s i on :

The charitable company operates a defined contribution pension scheme. Contributions payable to the scheme are charged to the Statement of Financial Activities in the period to which they relate. The employer's contributions made to the scheme were of £893 (2021: £1,267) with employer's contribution rate of 3% of pensionable pay. The Edge Hill Youth and Community Centre Limited acts as agent in collection and paying over employee pension contributions. There were no outstanding contributions as at balance sheet date.

r) C o r p o ra t i on t a x a t i o n :

The charity is exempt from tax on income and grants falling within section 505 of the Taxes Act 1998 to the extent that these are applied to its charitable objects.

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Edge Hill Youth and Community Centre Limited Notes to the accounts for the year ended 31st March 2022

s) Redundancy pays:

Redundancy payments are amounts payable as a result of a decision made by the Trustees to terminate an individual’s employment, or an individual’s decision to accept voluntary redundancy. Payments are charged on an accrual’s basis to the relevant activity in the SoFA.

2 Income from:

a ) A n a l y s i s o f I n c o m e f r o m d o n a t i o n s:

Donations: Unrestricted Restricted Total income from donations	2022 £ 250 320 570	2021 £ 50
		50

The income from donations in 2022 of £570 (2021: £50), includes an unrestricted donation of £250 from The North West Housing - to use on discretion of trustees; restricted donation of £320 from The Send a Child to Huchlow – for Gulliver’s World trip.

• b ) A n a l y s i s o f I n c o m e f r o m c h a r i t a b l e ac t i v i t i e s :

Restricted: Unrestricted: LCC-manager salary grant Garfield Weston-running cost cover Sport England Covid Support Fund Youth Covid-19 Support Fund-running cost cover Total income from charitable activities	2022 £ 72,855 27,778 35,000 135,633	2021 £ 67,699 27,778 1,750 16,932
		114,159

Restricted income and expenditure breakdown by funders shown on page 17 in a section 9b "Analysis of movements in restricted funds"

• c ) A n a l y s i s o f o t h e r i n c o m e:

Unrestricted: Canteen receipts Member subscriptions Activities subscriptions Acupuncture sessions – income Club rent out Pension group subscriptions Total from other income d ) I n v e s t m e n t : Bank interest	2022 £ 3,402 2,602 1,704 114 1,525 603 9,950 2022 £	2021 £ 824 807 743 270 122
		2,766 2021 £ 117

All investments income arises from money held in interest bearing deposit account.

Total income:

146,153 117,092

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Edge Hill Youth and Community Centre Limited Notes to the accounts for the year ended 31st March 2022

3 Expenditure on:

a ) A n a l y s i s o f e x p e n d i t u r e o n c h a r i t a b l e a ct i v i t i e s :

Unrestricted: 2022 £ Manager salary 27,778 Running costs 16,162 Insurance costs 2,009 Minibus costs 2,082 Depreciation 2,815 Redundancy pays Governance costs (see note 4) 853 Support costs (see note 4) 414 Total: 52,113 b ) A n a l y s i s o f o t h e r u n r e st r i c t e d e x p e n d i t u r e: 2022 £ Canteen expenses 943 Activities subscriptions expenses 227 Pension group subscription expenses 565 Total other expenditure 1,735 Total expenditure on unrestricted funds 53,848 c) A n a l y s i s o f e xp en d i t u r e o n ch a r i t a b l e a c t i vi t i e s : Restricted: 2022 £ WH Smith Trust Award for All P H Holt Fund – 1 P H Holt Fund – 2 5,102 Mpac-1-May half term 1,600 Mpac-2-summer play 9,719 Mpac-3-Oct half term 3,000 Mpac-4 – x-mas event Mpac-5-Feb half term 3,000 Mpac-6-Easter 753 LCVS -G Bibby 355 The Send a Child to Hucklow Fund 320 Steve Morgan Foundation Post Code Neighbourhood Trust 7,667 LCVS-Community Impact Fund – 1 MPAC 3,000 Tesco Bags of Help P H Holt-Resilience 2,256 LCC – Hardship Fund

2021 £ 27,778 15,079 1,816 1,746 3,093 3,483 853 379

54,227 2021 £ 43 88 131 54,358 2021 £ 137 200 2,088 2,000 200 500 400 247 40 15,208 580 500 273

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Edge Hill Youth and Community Centre Limited Notes to the accounts for the year ended 31st March 2022

The Henry Smith Charity	7,908	19,192
LCR Cares – Covid-19 Community Support Fund		2,538
UK Youth Covid-Resilience
LCVS-Community Impact Fund – 2	2,660
West Derby Waste Lands Charity – 1	183	627
Hedley Foundation	460
Duchy of Lancaster Benevolent Fund		1,125
West Derby Waste Lands Charity – 2
Medicash Charitable Trust	5,000
John Moore’s Fund		1,521
GTDT-Expression of Interest	5,000
M Jones – illustrator	139	45
Skelton Charity	1,500
National Lottery Covid-19 Fund	4,021	4,629
MPAC	8
Food for Life = Plants & Share	35
Total expenditure on restricted funds	63,686	52,050
Total expenditure	117,534	120,673

4 Support and governance costs:

Edge Hill Youth and Community Centre Limited initially identifies the costs of its support functions. It then identifies those costs which relate to the governance function. Support and governance costs are charged to general fund.

A n a l y s i s o f s u p p o r t a n d g o v e r n a n c e c o s t s :

General support Governance support £ Independent examiner fee 840 Accountancy service 414 Companies House 13 414 853	Total £ 840 414 13
	1,267

5 Analysis of staff costs and trustee’s remuneration and expenses:

Wages and salaries Social security costs Employer pension costs Redundancy pay – Paid (1 person) Expenses paid Redundancy pays for 2 people accrued	2022 £ 50,621 893 51,514	2021 £ 68,626 1,137 1,267 1,521 (10) 1,962
		74,503

No employees had emoluments in excess of £60,000 (2021: nil).

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Edge Hill Youth and Community Centre Limited Notes to the accounts for the year ended 31st March 2022

Employer's pension costs are allocated to activities in proportion to the related staffing costs incurred and are charged to unrestricted funds £836 (2021: £836) and to restricted funds £57 (2021: £431).

The Manager of the Centre, who is the key management personnel of the company has received remuneration of £34,942 for the reporting period (2021: £34,942). Treasurer of Edge Hill Youth and Community Centre Limited, who works as a volunteer, has received recompense for the service of £1,000 in the year (2021: £1,000). This was charged to general fund.

The other charity trustees were not paid or received any other benefits from employment with the Edge Hill Youth and Community Centre Limited, in the year (2021: nil); neither they were reimbursed expenses during the year (2020: nil). No charity trustees received payment for professional or other services supplied to the charity (2021: nil).

S t a f f n u m b e r :

The average monthly head count was 4 staff (2021: 4). All of them are employed in performance of charitable activities.

6 Tangible fixed assets

Tangible fixed assets
	Equipment	Fixture &	Minibus	Total
		Fittings
	£	£	£	£
Cost:
Balance at 01 Apr 2021	16,383	7,360	4,132	27,875
Additions	5,612			5,612
Equipment written OFF	(990)			(990)
Fixture & Fittings written OFF		(7,360)		(7,360)
Minibus written OFF			(4,132)	(4,132)
Balance at 31 Mar 2022	21,005	0.00	0.00	21,005
**Accumulated depreciation: **
Balance at 01 Apr 2021	7,433	7,360	1,184	15,977
Charge for the period	1,790			1,790
Charge for additions	620			620
Equipment depreciation written OFF	(990)			(990)
Fixture & Fittings depreciation written OFF		(7,3600		(7,360)
Minibus charge for the period			405	405
Minibus depreciation written OFF			(1,589)	(1,589)
Balance at 31 Mar 2022	8,853	0.00	0.00	8,853
Net book value at 31 Mar 2022	12,152	0.00	0.00	12,152
Net book value at 31 Mar 2021	8,950	0.00	2,947	11,897

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Edge Hill Youth and Community Centre Limited Notes to the accounts for the year ended 31st March 2022

7 Debtors:

Debtors - accrued income Prepayments 8 Creditors: Accruals	2022 2021 £ £ 21,932 2,476 2,289 2,476 24,221 2022 2021 £ £ 910 3,208 910 3,208

9 Analysis of charitable funds:

a ) A n a l y s i s o f m o v e m en t s i n u n r es t r i c t e d f u n d s :

	Balance	Incoming	Resources	Transfers	Gains &	Funds
	01 Apr	resources	expended		Losses	31 Mar
	2021					2022
Unrestricted funds:	£	£	£	£	£	£
a) General fund	60,517	72,978	53,848	12,450	(2,042)	90,055
b) Designated fund:
i) running cost reserve	15,000					15,000
ii) redundancy cost provision	18,000			(2,000)		16,000
total unrestricted	93,517	72,978	53,848	10,450	(2,042)	121,05
						5

Name of Description, nature and purpose of the fund

unrestricted funds

• General fund: The "free reserves", after allowing for designated fund includes:

• property assets fund, which is a value of unrestricted funds represented by the tangible fixed assets owned, and used by the charity on an on-going basis;

• the remaining fund is used to finance the charity's core costs.

Designated fund: This fund includes:

• running costs reserve for 3 months of £15,000 (2021: 15,000) which has been set aside by the trustees to fund urgently occurring unforeseen expenses.

• redundancy costs provision of £16,000 (2021: 18,000).

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Edge Hill Youth and Community Centre Limited Notes to the accounts for the year ended 31st March 2022

b ) A n a l y s i s o f m o v e m en t s i n r e s t r i ct e d f u n d s :

----- Start of picture text -----
Balance Incoming Resources Transfers Gains & Funds
01 Apr resources expended Losses 31 Mar
2021 2022
£ £ £ £ £ £
Rathbone Trust 3,133 3,133
Award for All 4,263 4,263
PH Holt – 2 8,142 5,102 3,040
MPAC-1 1,600 1,600
MPAC-2 14,745 9,719 (5,026)
MPAC-3 3,000 3,000
MPAC-4
MPAC-5 3,000 3,000
MPAC-6 753 753
LCVS-Bibby 1,567 355 1,212
Hucklow 320 320
Post Code Neighbourhood 19,849 7,667 12,182
Trust
MPAC 2,000 1,000 3,000
P H Holt-Resilience 10,650 2,256 8,394
The Henry Smith Charity 8,458 7,908 (550)
UK Youth Covid-Resilience 4,874 (4,874)
LCVS-CIF-2 2,660 2,660
West Derby Waste Land – 1 183 183
Hedley Foundation 765 460 305
West Derby Waste Land – 2 845 845
Medicash Charity 5,000 5,000
GTDT-Expression of 5,000 5,000
Interest
M Jones 139 139
The Skelton Charity 1,500 1,500
National Lottery 4,021 4,021
MPAC 500 8 492
Food for Life Fund 150 35 115
total restricted 34,942 73,175 63,686 (10,450) 33,981
Total 128,459 146,153 117,534 (2,042) 155,036
----- End of picture text -----

Restricted funds appointment:

Funds held on specific trusts under charity law are classed as restricted funds.

• c ) D i s cl o su r e o f t r a n s f e r b et w e en g e n e r a l an d r e s t r i c t e d fu n d s :

Fixed assets bought from restricted -transfer to unrestricted 3,785 Restricted funds shared overheads -transfer to unrestricted 6,665 Total: 10,450

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Edge Hill Youth and Community Centre Limited Notes to the accounts for the year ended 31st March 2022

Name of restricted funding bodies: Description, nature and purpose of the fund

Rathbone Trust Company	Towards improving the lives of residents in the Edge Hill
	area.
Big Lottery Fund	Capital purchase: second hand minibus project.
(Award for All)	Balance will be used to improve quality of the vehicle.
P H Holt Foundation – 2	Towards various activities for young people to have
	choice and learn new things with their friends. 2 years
	grant of £16,284. (part of 1styear)
MPAC - Merseyside Play Action	To provide play schemes during the year such as Easter,
Centre + HAF – Healthy Activity	May half term, summer play, Oct half term, Feb half
and Food grant programme +OPAL	term. Also, to support celebration of events: Halloween,
steering group+ Fab Feb steering	Christmas.
Group (on behalf of LCVS)	All grants are spent in full in the correct period.
LCVS - G Bibby	To support local charity for various activities
The Send a Child to Hucklow	This donation was towards experiences during the Send
	a Child to Hucklow week – Gulliver’s World trip.
LCVS -Community Impact Fund-1	Towards Tai Chi & Qigong classes for over 50.
	Spent in full. Account closed.
Post Code Neighbourhood Trust	Towards staff salaries to continue Youth Centre weekly
	activities. Total amount awarded: £19,849. Spent part
	of it. Balance goes to the next year.
P H Holt – Resilience	Towards senior youth worker salary and running cost.
The Henry Smith Charity	This is a grant totalling £61,900 towards three years'
	running costs of a project providing educational and
	leisure activities for disadvantaged families and young
	people in Liverpool. This includes 1 Youth Worker salary
	and part of shared overheads and has a timing
	restriction: from 01 September to 30 August each year
	(part of 3rdyear).
	Spent in full. Account closed.
UK Youth Covid-Resilience	Towards running costs for 6 months
	Spent in full. Account closed
LCVS – Community Impact Fund-2	Towards PC classes for elderly
	Spent in full. Account closed.
West Derby Waste Lands Charity-1	The aim of the project is to enable children and young
	people to participate in a variety of activities outside of
	Liverpool.
	Spent in full. Account closed.
The Hedley Foundation	Towards North Wales camping trip
West Derby Waste Lands Charity-2	Towards a number of residential and day trips
	throughout the year.

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Edge Hill Youth and Community Centre Limited Notes to the accounts for the year ended 31st March 2022

Medicash Charity To cover core cost - salary for senior youth worker. Spent in full. Account closed. Grandy Toxteth Development Trust Towards various activities. Spent in full. Account closed. M Jones - illustrator Donations of individual to cover mainly the volunteer senior members' expenses and other small projects. No time period condition attached. Spent in full. Account closed. LCVS – The Skelton Charity Towards various activities. Spent in full. Account closed. National Lottery Covid-19 Fund Towards staff cost x 1 + lunches Spent in full. Account closed. MPAC-Award Award for good job our organisation is doing, to use on discretion of trustees. Food for Life Get Together Plants Towards gardening – small grant and Share

10 Analysis of Net Assets between funds:

Tangible Fixed Assets Net Current Assets Unrestricted fund: General fund 12,152 77,903 Designated fund:  running costs reserve 15,000  redundancy costs provision 16,000 12,152 108,903 Restricted funds: Rathbone Trust Company 3,133 Big Lottery Fund (Award for All) 4,263 P H Holt – 2 3,040 LCVS-G Bibby 1,212 Post Code Fund 12,182 P H Holt – Resilience 8,394 The Hedley Foundation 305 West Derby Waste Land Charity-2 845 MPAC-Award 492 Food for Life 115 33,981 Total: 12,152 142,884

Total 90,055 15,000 16,000 121,055 3,133 4,263 3,040 1,212 12,182 8,394 305 845 492 115 33,981 155,036

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Edge Hill Youth and Community Centre Limited Notes to the accounts for the year ended 31st March 2022

11 The Lease disclosure note:

a) amount due in 12 months £10 b) amount due in 2 – 5 years £40 c) amount due after more than 5 years £330

12 The Statement of Financial Activities at 31.03.2021:

	Unrestricted Fund	Restricted Funds	Total Funds 2020
	£	£	£
Income from:
Donations	50		50
Charitable activities	46,460	67,699	114,159
Other	2,766		2,766
Investments	117		117
Total income	49,393	67,699	117,092
Expenditure on:
Charitable activities	50,744	52,050	102,794
Other	131		131
Redundancy pay	3,483		3,483
Total expenditure	54,358	52,050	106,408
Net income (expenditure)	(4,965)	15,649	10,684
Transfer between funds	8,136	(8,136)
Gains (losses) on evaluation of	(198)		(198)
fixed assets
Net movements in funds	2,973	7,513	10,486
Reconciliation of funds:
Total funds brought forward	90,544	27,429	117,973
Total Funds carried forward	93,517	34,942	128,459

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Edge Hill Youth and Community Centre Limited Detailed Statement of Financial Activities for the year ended 31[st] March 2022

Income: Donation Unrestricted grants Running cost cover grant Restricted grants Canteen receipts Member’s subscriptions Activities subscriptions Acupuncture session income Club hire Pension group subscriptions Investment income Gross income in the reporting period Expenditure: Wages and salaries LCC-business support grant – expenses Rent and rates Insurances Heat & light Travelling Office costs Other expenses Telephone, internet Cleaning materials Premises costs Vehicle costs General maintenance Activities Fundraising costs Canteen expenses Volunteers’ expenses Staff training Subscriptions Companies house Bank charges eBay charges Casual worker salary Payroll fees Independent examiner costs Total expenditure for the reporting period Depreciation and charges for impairment of fixed assets Loss on fixed asset disposal Total expenditure in the reporting period Net expenditure for the financial year		2022 £ 250 27,778 35,000 73,175 3,402 2,602 1,704 114 1,525 603 146,153 51,514 2,278 2,009 3,875 65 317 1,284 1,301 179 1,704 2,082 717 36,745 4,933 943 92 450 1,723 13 23 58 1,160 414 840 114,719 2,815 2,042 119,576 26,577	2021 £ 50 29,528 16,932 67,699 824 807 743 270 122 117
			117,092 74,503 1,142 1,351 1,816 3,399 66 313 1,176 1,489 123 722 1,746 1,070 11,112 1,773 43 210 13 29 379 840 103,315 3,093 198 106,606 10.486

(This page does not form part of the statutory accounts.)

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