EDGE HILL YOUTH and COMMUNITY CENTRE LIMITED
(a company limited by guarantee)
Report and Financial Statements for the Year Ended 31st March 2025
Charity registration number: 1146337 Company registration number: 07659487
| Content | Page |
|---|---|
| Trustees' annual report | 1 -8 |
| Independent examiner's report | 9 |
| Statement of Financial Activities | 10 |
| Balance Sheet | 11 |
| Notes forming part of the Financial Statements | 12-22 |
| The Statement of Financial Activities at 31.03.2024 | 23 |
| Income and expenditure account |
24 |
Edge Hill Youth and Community Centre Limited
Trustees’ (Directors’) Annual Report for the Year Ended 31[st] March 2025
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 2025, 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 1 April 2019
Chair’s report:
Hello and welcome to our annual report covering the period of 1st April 2024 – 31st March 2025. I think this is the 6th report I have submitted to you all as the chair of the charitable Trust that runs Edge Hill Youth and Community Centre.
This year brought home to us the importance of the work of the charity. In August the dreadful attack at a community event less than an hour from us had consequences felt in our own part of Edge Hill. We became so much more aware of the need for security for our own building and building users, as well as the need for a positive community voice to bring a message of hope.
The Trustees are still working through how to make our venue safer without undermining the open face that we show to the community. At the same time, we have seen a range of activities going on within the centre that hopefully tackle the root causes ranging from residential and weekly events to specials like bonfire parties and the activities at Christmas. EHYCC always makes efforts to include every section of community and to ensure that different groups in the community have the opportunity to interact.
As we do every year, we have reviewed as a group of trustees the club’s health and safety and safeguarding policies. We also reviewed the measures we have in place to ensure financial probity. Even though we are a micro-charity, we still need to have these safeguards in place to ensure that the charity is run well now and in the future. I have to reflect that keeping an eye on the small things - like ensuring that the lights in the gym are safe - ensures that the big things still happen.
Once again, the funders, friends and supporters all make this happen. We have seen the effectiveness of investing in targeted fund raising, as we have seen an increase in donations from charitable funds over the course of this year. I urge you to read the part of the report that sets out who has been generous in their funding for the trust as you will see how successful we have been at attracting contributions from a range of funders and charitable streams. Our key partnership remains with Liverpool City Council’s Targeted Services for Young People. Even in an age of declining investment in communities they are still providing an essential contribution for the running of the trust and the provision of salaries.
Overall, I am pleased to report that the Club and the Centre remains a viable going concern. That means the people of Edge Hill will still be able to benefit from all the great work going on now and into the future.
Tim Beaumont Chair
P.S. We are always keen to have new trustees join us who feel that they may have the skills needed to keep the trust going on a sound footing. If you are interested, please get in contact with me or the Centre Manager.
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Trustees’ (Directors’) Annual Report for the Year Ended 31[st] March 2025
Edge Hill Youth and Community Centre Limited
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 objectives 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:
In the financial year 2024/25, Edgehill Youth & Community Centre (EHYCC) continued to positively impact the local community. With a membership exceeding 430 young individuals, our Centre continues to serve as a hub for the local youth and community residents.
The Junior sessions age 7 to 11yrs consistently attract an average of 30 young people per session. Senior sessions 12 to 17yrs an average of 20 young people attending regularly. The sessions offer a wide range of activities to suit different interests and preferences, for example, PlayStation games, pool table games and creative activities like music, dance, and karaoke.
Additionally, our programme includes cookery classes, gardening, football, and discussions centred on current events and themes relevant to young people.
During the February, May and October half term holidays, EHYCC always welcomes new faces, including many from diverse cultural backgrounds. Throughout the school breaks, our team regularly engages with approximately 30 young individuals attending each day over the school holidays, offering them a safe and inclusive space to explore, create, and make new friends as well as having lots of fun.
The success of our Easter and Summer Playschemes saw over 50 young people attending each day and actively participating in a range of activities and initiatives. To accommodate the needs of our young people, our operational hours were extended to ensure greater accessibility. From daytime activities for younger participants to evenings tailored to older members, our Playschemes catered to a broad range of interests and age groups. The provision of daily hot meals went down very well, especially with our young participants and parents.
Additionally, we organise activities, including Mischief Night and Halloween events, and a festive Christmas programme.
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Edge Hill Youth and Community Centre Limited
Trustees’ (Directors’) Annual Report for the Year Ended 31[st] March 2025
Adventures and Experiences
Throughout the year, EHYCC offered a series of excursions. Our older members, aged 14 to 16, took part in a trip to the Playaway, enjoying a three-night, four-day adventure with outdoor activities. This provided an opportunity to build teamworking skills and increase self-confidence.
Our younger members were also treated to their own adventures. Split into two groups, a total of thirty participants enjoyed a week-long retreat at Playaway, followed by an additional twenty-four youngsters attending the Nightingale Centre in Little Hucklow, Derbyshire.
In addition to the outdoor adventures, we also arranged two restaurant visits for our members as part of our ongoing efforts to celebrate diversity and broaden young people’s cultural horizons. Sheba- offering a taste of Arabic cuisine, where young people experienced traditional dishes and learned about Middle Eastern food culture.
Bon Pan Asia showcasing a variety of Asian cuisines, encouraging young people to try new flavours and engage with staff about cultural influences behind the dishes. Feedback from young people was very positive with many asking for more cultural outings and activities in the future which we have agreed to do.
Community Support and Sustainability Initiatives
Our free food programme, operating every Wednesday, continues to serve the local community and is well received.
Each week, a group of 20 to 25 individuals benefit from this service, receiving essential food support.
During the winter months, we extended our support by offering a warm hub, accompanied by engaging activities like pool. We also were able to provide a free breakfast, attracting an average of 20 to 30 individuals each day.
Additionally, our Pensioners Lunch Club continues to do well, with a consistent turnout of 15 to 20 attendees every Tuesday.
This initiative provides a welcoming space for our elderly community members to gather, socialise, and enjoy healthy meals in a supportive environment.
Community Engagement and Gratitude
EHYCC continues to commit to offer a variety of engaging opportunities that cater to the interests and needs of our community, ensuring inclusivity and accessibility for all.
As we reflect on the past year, we are thankful for our hardworking team of staff and volunteers who positively influence the young people attending the Centre, as well as our wider community.
Here's to another year of working together to make a positive difference!
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Edge Hill Youth and Community Centre Limited
Trustees’ (Directors’) Annual Report for the Year Ended 31[st] March 2025
3 Financial review:
Total income for the period was £171,946 (2024: £108,559) of which £86,413 (2024: £5,947), related to funding for projects upon which restrictions are placed.
Total expenditure for the year was £141,329 (2024: £147,711), which gives us a surplus of £30,617 (2024 deficit: £39,152).
At 31st March 2023 the charitable company's reserves stood at £239,045 (2024: £208,428) of which fixed assets represented £61,655 (2024: £71,839).
4 Plans for the future
As we look to the year ahead, EHYCC continues to be guided by the core messages of the Charity Commission, ensuring that our work continues to provide benefit.
We have developed a set of plans to ensure the future of our youth centre. These initiatives include:
1. Expanding Programmes:
We will continue to offer a broader range of programmes, with an aim to engage individuals from all backgrounds.
2. Collaborative Partnerships:
We will continue to enhance community services, working together with partners and local organisations.
3. Cultural exchange events:
Where young people cook and share food and traditions with local organisations situated in their community and to explore diversity and promote inclusion.
4. Digital and Online safety Education:
Workshops on cyberbullying and online safety.
5.Training for staff and volunteers:
To equip EHYCC staff and volunteers to better support young people through attending training on:
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Knife Saving Awareness
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First Aid
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Child Safeguarding/Protection
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Food Hygiene
Overview of EHYCC Activities
Day Session Time Attendance Mon Junior (Ages 7-11) 3:30pm - 6:30pm 25-35 young people Tue Senior (Ages 12-17) 3:30pm -7:00pm 15-20 young people Pensioners Luncheon Club 11:30am - 2:00pm Adult Art and Crafts 1:00pm - 3:00pm Weds Free Food Bags 9:00am - 10:30am Art Therapy 11:30am - 2:00pm 20-30 young people Junior Session 3:30pm - 6:30pm Thurs Nada Ear Acupuncture for Adults 1:00pm - 2:00pm Senior Session 3:30pm -7:00pm 15-20 young people Fri General Work 8:00am - 3:30pm
Continuing Our Commitment to our Community
Our annual programming includes four residentials to Playaway in Yorkshire and a residential trip to the Nightingale Centre in Little Hucklow, Derbyshire.
To use various communication channels, including our website, Facebook page, and targeted door-todoor leafleting within the local community and local park to publicise our events and programmes.
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Edge Hill Youth and Community Centre Limited
Trustees’ (Directors’) Annual Report for the Year Ended 31[st] March 2025
Financial Sustainability
Despite our continued efforts, securing adequate funding to sustain the Club’s operations remains a challenge. Liverpool City Council and EHYCC trustees are supported by a dedicated sessional fundraiser, who seeks additional funding opportunities.
We are grateful for the support received from external sources, for example, PH Holt, The Peoples Lottery, National Community/Million Hours fund and John Moore, which have allowed us to employ sessional support workers. The potential withdrawal of this funding would have adverse effects on EHYCC's operations.
We are always grateful to all supporters, partners, and stakeholders who contribute to the success and sustainability of EHYCC.
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 months and agenda items include finance, health and safety and staff reports.
The charitable company is governed by its Memorandum and Articles of Association, dated 12th May 2011 as updated 9 June 2016 and 27 November 2017.
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Edge Hill Youth and Community Centre Limited Trustees’ (Directors’) Annual Report for the Year Ended 31[st] March 2025
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 Susan Dwyer Director Ronald Duncan 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 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 employees and other trustees. Trustees are encouraged to attend appropriate external training events where these will facilitate the undertaking of their role.
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Edge Hill Youth and Community Centre Limited Trustees’ (Directors’) Annual Report for the Year Ended 31[st] March 2025
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:
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an annual review of the principal risks and uncertainties that the charity faces;
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the establishment of policies, systems and procedures to mitigate those risks identified in the annual review; and
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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 £187,356 consists of:
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general fund of £148,356
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designated fund of £39,000, which includes:
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3 months of running costs of £18,000;
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provision for redundancy costs of £21,000.
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 £239,045.
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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Edge Hill Youth and Community Centre Limited Trustees’ (Directors’) Annual Report for the Year Ended 31[st] March 2025
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:
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charities SORP;
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make judgements and estimates that are reasonable and prudent;
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state whether applicable UK accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
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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
10.07.2025
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Edge Hill Youth and Community Centre Limited Independent Examiner’s report to the Trustees/Directors for the Year Ended 31[st] March 2025
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 2025.
Responsibilities and As the charity’s trustees of the company (and also its directors for the purbasis of report poses 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 my attention in connection with the examination giving me cause to bereport lieve: (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 orstatement der to enable a proper understanding of the accounts to be reached.
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: 22.07.2025
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Edge Hill Youth and Community Centre Limited
Statement of Financial Activities (including income & expenditure account) for the Year Ended 31[st] March 2025
| Note | Unrestricted | Restricted | Total | Total | |
|---|---|---|---|---|---|
| Funds | Funds | Funds | Funds | ||
| 2025 | 2024 | ||||
| £ | £ | £ | £ | ||
| Income from: | |||||
| Donations | 2a | 50,500 | 5,400 | 55,900 | 420 |
| Charitable activities | 2b | 20,137 | 81,013 | 101,150 | 95,394 |
| Other | 2c | 14,896 | 14,896 | 12,745 | |
| Investments | 2d | ||||
| Total income | 85,533 | 86,413 | 171,946 | 108,559 | |
| Expenditure on: | |||||
| Charitable activities | 3a, c | 75,066 | 59,875 | 134,941 | 141,177 |
| Other | 3b | 6,388 | 6,388 | 6,534 | |
| Redundancy pays | 5 | ||||
| Total expenditure | 81,454 | 59,875 | 141,329 | 147,711 | |
| Net income (expenditure) | 4,079 | 26,538 | 30,617 | (39,152) | |
| Transfer between funds | 9a, b | 2,602 | (2,602) | ||
| Gains (losses) on evaluation of | |||||
| fixed assets | |||||
| Net movements in funds | 6,681 | 23,936 | 30,617 | (39,152) | |
| Prior year adjustment | 1,000 | ||||
| Reconciliation of funds: | |||||
| Total funds brought forward | 9a, b | 180,675 | 27,753 | 208,428 | 246,580 |
| Total funds carried forward | 9b, b | 187,356 | 51,689 | 239,045 | 208,428 |
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 12 to 23 form part of these accounts.
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Edge Hill Youth and Community Centre Limited
Balance Sheet as at 31[st] March 2025 company number 07659487
| Note | 2025 | 2024 | |
|---|---|---|---|
| £ | £ | ||
| Fixed Assets: | |||
| Tangible Fixed Assets | 6 | 61,655 | 71,839 |
| Current Assets: | |||
| Debtors | 7 | 2,640 | 2,625 |
| Cash at bank and in hand | 176,658 | 135,354 | |
| Total current assets | 179,298 | 137,979 | |
| Liabilities: | |||
| Creditors: amounts falling due within one year | 8 | 1,908 | 1,390 |
| Net current assets or liabilities | 177,390 | 136,589 | |
| Total assets less current liabilities | 239,045 | 208,428 | |
| The funds of the charity: | |||
| Unrestricted Funds | 9a | 187,356 | 180,675 |
| Restricted Funds | 9b | 51,689 | 27,753 |
| Total charity funds | 239,045 | 208,428 |
E x e m p t i o n S t a t e m en t :
For the year ending 31st March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Trustees/Directors Responsibilities Statement:
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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).
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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.
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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: Susan Dwyer, Trustee/Director:
date: 10.07.2025 date: 09.07.2025
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Edge Hill Youth and Community Centre Limited Notes to the accounts for the year ended 31[st] March 2025
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 2025 were 15% higher than in 2024 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:
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charitable activities;
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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 31[st] March 2025
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 (2024: 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. Property 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 £997 (2024: £893) 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.
q) C o r p o r a t i o n 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 31[st] March 2025
r) 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 |
2025 2024 £ £ 50,500 100 5,400 320 55,900 420 |
|---|---|
The income from donations in 2025 of £55,900 (2024: £420), includes an unrestricted donation of £500 from Liverpool City Council – energy cost help; from LCVS-Bill Tavener Fund – running cost cover; restricted donation of £400 from The Send a Child to Huchlow – for Gulliver’s World trip; Louis Nicholas Residuary Charitable Trust – residentials and activities.
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 Total income from charitable activities |
2025 2024 £ £ 81,013 67,616 20,137 27,778 101,150 95,394 |
|---|---|
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:
| c ) A n a l y s i s o f o t h e r i n c o m e: | ||
|---|---|---|
| 2025 | 2024 | |
| £ | £ | |
| Unrestricted: | ||
| Canteen receipts | 6,236 | 4,984 |
| Member subscriptions | 2,937 | 2,678 |
| Activities subscriptions | 1,814 | 2,379 |
| Acupuncture sessions – income | 20 | 470 |
| Club rent out | 3,118 | 1,405 |
| Pension group subscriptions | 771 | 829 |
| Total from other income | 14,896 | 12,745 |
| Total income: | 171,946 | 108,559 |
14
Edge Hill Youth and Community Centre Limited Notes to the accounts for the year ended 31[st] March 2025
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: | 2025 | 2024 |
|---|---|---|
| £ | £ | |
| Manager salary | 20,137 | 27,778 |
| Running costs | 35,797 | 38,833 |
| Insurance costs | 2,589 | 2,637 |
| Minibus costs | 1,767 | 203 |
| Depreciation | 12,016 | 3,693 |
| Redundancy pays | ||
| Governance costs (see note 4) | 34 | 973 |
| Support costs (see note 4) | 2,726 | 428 |
| Total: | 75,066 | 74,545 |
| 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: | ||
| 2025 | 2024 | |
| £ | £ | |
| Canteen expenses | 4,353 | 4,206 |
| Activities subscriptions expenses | 952 | 1,351 |
| Pension group subscription expenses | 1,083 | 977 |
| Total other expenditure | 6,388 | 6,534 |
| Total expenditure on unrestricted funds | 81,454 | 81,079 |
| 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: | 2025 | 2024 |
| £ | £ | |
| Louis Nicholas | 352 | |
| Rathbone Trust | 788 | |
| The Sackler Trust | 2,091 | |
| P H Holt Fund – 2 | 2,260 | |
| P H Holt Fund – 3 | 9,360 | 3,120 |
| Mpac-1-May half term | 1,500 | 2,225 |
| Mpac-2-summer play | 11,546 | 12,172 |
| Mpac-3-Oct half term | 2,632 | |
| N W Housing – x-mas | 250 | |
| Mpac-5-Feb half term | 2,775 | |
| Mpac-6-Easter 2023 | 2,757 | |
| Mpac-6-Easter 2024 | 2,789 | 471 |
| Mpac-6-Easter 2025 | 520 | |
| LCVS -G Bibby | 269 | |
| The Send a Child to Hucklow Fund | 400 | 635 |
| Award for All | 9,167 | |
| Police Fund 2023 | 690 | |
| Police Fund 2024 | 500 |
15
Edge Hill Youth and Community Centre Limited
Notes to the accounts for the year ended 31[st] March 2025
| Medicash Charitable Trust – 2 | 1,117 | |
|---|---|---|
| Shepherd Street Trust | 3,090 | |
| Post Code Neighborhood Trust – 2 | 12,504 | |
| Enterprise Credit Union | 110 | |
| Million Hours Fund | 8,569 | 2,406 |
| LCVS-Community Impact Fund – 2 | 1,621 | |
| LCVS-Community Impact Fund – 3 | 1,530 | |
| West Derby Waste Lands Charity – 2 | 114 | |
| West Derby Waste Lands Charity – 3 | 2,370 | |
| JMF | 7,500 | 7,500 |
| Tillotson Bradbery | 500 | |
| Feeding Liverpool - 1 2022 | 1,468 | |
| Feeding Liverpool – 2 2023 | 1,636 | 1,930 |
| Feeding Liverpool - 3 2024 | 428 | |
| Feeding Liverpool - 4 2024 | 3 | |
| MPAC | 101 | |
| EL Rathbone Charitable Trust | 535 | 965 |
| Food for Life = Plants & Share | 150 | |
| HEMBY | 1,000 | |
| Total expenditure on restricted funds | 59,875 | 66,631 |
| Total expenditure | 141,329 | 147,710 |
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 | Governance | Total | |
|---|---|---|---|
| support | support | ||
| £ | £ | ||
| Independent examiner fee | 1,020 | 1020 | |
| Consultancy fee | 1,200 | 1,200 | |
| Accountancy service | 506 | 506 | |
| Companies House | 34 | 34 | |
| 2,726 | 34 | 2,760 |
5 Analysis of staff costs and trustee’s remuneration and expenses:
| Wages and salaries Social security costs Employer pension costs |
2025 £ 48,625 997 49,622 |
2024 £ 51,469 997 |
|---|---|---|
| 52,466 |
No employees had emoluments in excess of £60,000 (2024: nil).
16
Edge Hill Youth and Community Centre Limited Notes to the accounts for the year ended 31[st] March 2025
Employer's pension costs are allocated to activities in proportion to the related staffing costs incurred and are charged to unrestricted funds £735 (2024: £803) and to restricted funds £262 (2024: £194).
The Manager of the Centre, who is the key management personnel of the company has received remuneration of £40,477 for the reporting period (2024: £40,477). Treasurer of Edge Hill Youth and Community Centre Limited, who works as a volunteer, has received recompense for the service of £1,500 in the year (2024: £1,500). 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 (2024: nil); neither were they reimbursed expenses during the year (2024: nil). No charity trustees received payment for professional or other services supplied to the charity (2024: nil).
S t a f f n u m b e r :
The average monthly head count was 3 staff (2024: 4). All of them are employed in performance of charitable activities.
6 Tangible fixed assets
| Tangible fixed assets | |
|---|---|
| Equipment | |
| £ | |
| Cost: | |
| Balance at 01 Apr 2024 | 86,106 |
| Additions | 1,832 |
| Equipment written OFF | (713) |
| Balance at 31 Mar 2025 | 87,225 |
| **Accumulated depreciation: ** | |
| Balance at 01 Apr 2024 | 14,267 |
| Charge for the period | 12,016 |
| Equipment depreciation written OFF | (713) |
| Balance at 31 Mar 2025 | 25,570 |
| Net book value at 31 Mar 2025 | 61,655 |
| Net book value at 31 Mar 2024 | 71,839 |
| 7 Debtors: Prepayments Other debtor |
2025 2024 £ £ 2,640 2,580 45 2,640 2,625 |
|---|---|
17
Edge Hill Youth and Community Centre Limited Notes to the accounts for the year ended 31[st] March 2025
- 8 Creditors:
| Accruals Sundry creditors |
2025 2024 £ £ 1,070 1,010 838 379 1,908 1,389 |
|---|---|
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 | ||
| 2024 | 2025 | |||||
| Unrestricted funds: | £ | £ | £ | £ | £ | £ |
| a) General fund | 143,675 | 85,533 | 81,454 | 602 | 148,356 | |
| b) Designated fund: | ||||||
| i) running cost reserve | 18,000 | 18,000 | ||||
| ii) redundancy cost provision | 19,000 | 2,000 | 21,000 | |||
| total unrestricted | 180,675 | 85,533 | 81,454 | 2,602 | 187,356 |
Name of unreDescription, nature and purpose of the fund stricted 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 £18,000 (2024: £18,000) which has been set aside by the trustees to fund urgently occurring unforeseen expenses.
-
redundancy costs provision of £21,000 (2024: £19,000).
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Edge Hill Youth and Community Centre Limited Notes to the accounts for the year ended 31[st] March 2025
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 :
| Balance | Incoming | Resources |
Transfers | Gains & | Funds | |
|---|---|---|---|---|---|---|
| 01 Apr | resources | expended | Losses | 31 Mar | ||
| 2024 | 2025 | |||||
| £ | £ | £ | £ | £ | £ | |
| The Louis Nicholas Residuary | 5,000 | 352 | 4,648 | |||
| Charitable Trust | ||||||
| Rathbone Trust | 2,206 | 2,206 | ||||
| The Sackler Trust | 10,000 | 2,091 | 7,909 | |||
| PH Holt – 3 | 6,240 | 9,360 | 9,360 | 6,240 | ||
| MPAC-1 May half term | 1,700 | 1,500 | (200) | -- | ||
| MPAC-2 Summer play | 13,000 | 11,546 | (1,454) | -- | ||
| MPAC-3 Oct half term | -- | |||||
| N W Housing – x-mas | 250 | 250 | -- | |||
| MPAC-7 Easter 2024 | 3,029 | 2,879 | (150) | -- | ||
| MPAC-6 Easter 2025 | 520 | (520) | ||||
| LCVS-Bibby | 1.194 | 269 | 925 | |||
| The Sent a Child to Hucklow | 400 | 400 | -- | |||
| The National Lottery Commu- | 20,000 | 9,167 | 10,833 | |||
| nity Fund | ||||||
| Police Fund – 2024 | 500 | 500 | -- | |||
| Million Hours Fund – | 4,814 | 10,252 | 8,569 | (298) | 6,199 | |
| National Lottery | ||||||
| The Elizabeth Rathbone Chari- | 3,000 | 3,000 | ||||
| table Trust | ||||||
| LCC – Communities Together | 2,300 | 2,300 | ||||
| West Derby Waste Land – 3 | 3,000 | 2,370 | 630 | |||
| JMF | 5,000 | 7,500 | 7,500 | 5,000 | ||
| Feeding Liverpool - 3 2024 | 1,250 | 428 | (500) | 322 | ||
| Feeding Liverpool – 2 2023 | 1,636 | 1,636 | -- | |||
| Feeding Liverpool – 4 2024 | 1,901 | 4 | 1,897 | |||
| Eleanor Rathbone Charitable | 534 | 534 | -- | |||
| Trust | ||||||
| Food for Life Get Together | 100 | 100 | ||||
| Fund | ||||||
| total restricted | 27,753 | 86,413 | 59,875 | (2,602) | 51,689 | |
| Total | 208,428 | 171,946 | 141,329 | 239,045 |
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 :
Restricted funds shared overheads - transfer to unrestricted 2,102 Energy cost cover for homeless – transfer to unrestricted 500 Total: 2,602
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Edge Hill Youth and Community Centre Limited Notes to the accounts for the year ended 31[st] March 2025
Name of restricted funding bodies: Description, nature and purpose of the fund
The Louis Nicholas Residuary CharTowards residential trips and activities. itable Trust Rathbone Trust Company Towards improving the lives of residents in the Edge Hill area. The Sackler Trust Towards youth activities at weekly youth club & Residential trips for Summer 2024 onwards. P H Holt Foundation – 3 Towards sessional staff salaries and various activities for young people, 2 years grant of £18,720. (part of 2nd year) 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 (on behalf of LCVS) Christmas. This year we have not received anything for Oct and Feb half terms. Instead, for X-mas event and party for young people, we received £250 from North West. All grants received are spent in full in the correct period. MPAC – Sutton Croft -Easter 25 To provide play schemes during the Easter Half Term This grant is due in the next financial year, but in preparation we spent £520. So, this account has a negative balance. The actual grant we received on 01.04.25. 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. The National Lottery Community Toward the core activities of the centre. 2 years grant of Fund £20,000. (part of 1[st] year). Police Fund 2024 Merseyside Police were able to contribute £500 towards youth engagement scheme for Operation Banger 2024. Spent in full. Account closed.
Million Hours Fund = National LotTowards staff salaries for additional weekends youth tery provision. Grant awarded in total of £32,294 for 116 weeks. Started from 01 February 2024. The account is active.
The Elizabeth Rathbone Charitable Towards the costs of two 4-night residential trips for 30
Trust children from Liverpool at the Playaway Centre in North Yorkshire.
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Edge Hill Youth and Community Centre Limited Notes to the accounts for the year ended 31[st] March 2025
LCC – Communities Together
For EHYCC young people to visit several ethnic minority Centres in Liverpool & Birkenhead, and Exchange Trips if possible too. And Monthly Workshop at EHYCC to discuss / chat about different cultures.
West Derby Waste Land – 3
Toward a number of residential and day trips throughout the year.
JMF
Towards sessional staff salaries, grant £22,500 for 3 years. This is the third year.
Feeding Liverpool - 3 2024
Aim of this fund is to support, by providing food, for those residents who are in need in this difficult time. We received this grant for 3[rd] time. Part of it - £500 awarded to help centre with energy cost this year.
Feeding Liverpool – 2 2023
To provide food for those residents who are in need. We received this grant for 2[nd] time. Spent in full. Account closed.
Feeding Liverpool – 4 2024
To provide food for those residents, who are in need. We received this grant for 4[th] time and all awarded amount for food only.
Eleanor Rathbone Charitable Trust
Toward the cost of a residential trip to the Playaway Centre for disadvantaged local children. Spent in full. Account closed.
Food for Life Get Together Fund
Toward gardening activities. Still have a balance left.
10 Analysis of Net Assets between funds:
| Tangible Fixed Assets Net Current Assets Unrestricted fund: General fund 61,655 86,701 Designated fund: running costs reserve 18,000 redundancy costs provision 21,000 61,655 125,701 |
Total 148,356 18,000 21,000 |
|---|---|
| 187,356 |
21
Edge Hill Youth and Community Centre Limited
Notes to the accounts for the year ended 31[st] March 2025
| Restricted funds: Louis Nicholas Residuary Charitable Trust Rathbone Trust Company The Sackler Trust P H Holt – 3 MPAC – Easter 2025 LCVS-G Bibby The National Lottery Community Fund National Community/Million Hours fund Elizabeth Rathbone Charitable Trust LCC – Community Together West Derby Waste Land Charity-3 JMF Feeding Liverpool – 3 2024 Feeding Liverpool - 4 2024 Food for Life - Total: |
61,655 | 4,648 2,206 7,909 6,240 (520) 925 10,833 6,199 3,000 2,300 630 5,000 322 1,897 100 51,689 177,390 |
4,648 2,206 7,909 6,240 (520) 925 10,833 6,199 3,000 2,300 630 5,000 322 1,897 100 |
|---|---|---|---|
| 51,689 | |||
| 239,045 |
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 £300
22
Edge Hill Youth and Community Centre Limited Notes to the accounts for the year ended 31[st] March 2025
12 The Statement of Financial Activities at 31.03.2024:
| Unrestricted | Restricted | Total Funds | |
|---|---|---|---|
| Fund | Funds | 2024 | |
| £ | £ | £ | |
| Income from: | |||
| Donations | 100 | 320 | 420 |
| Charitable activities | 27,778 | 67,616 | 95,394 |
| Other | 12,745 | 12,745 | |
| Investments | |||
| Total income | 40,623 | 67,936 | 108,559 |
| Expenditure on: | |||
| Charitable activities | 74,545 | 66,632 | 141,177 |
| Other | 6,534 | 6,534 | |
| Redundancy pay | |||
| Total expenditure | 81,079 | 66,632 | 147,711 |
| Net income (expenditure) | (40,456) | 1,304 | (39,152) |
| Transfer between funds | 29,968 | (29,968) | |
| Gains (losses) on evaluation of | |||
| fixed assets | |||
| Net movements in funds | (10,488) | (28,664) | (39,152) |
| Reconciliation of funds: | |||
| Total funds brought forward | 190,163 | 56,417 | 246,580 |
| Total Funds carried forward | 180,675 | 27,753 | 208,428 |
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Edge Hill Youth and Community Centre Limited
Detailed Statement of Financial Activities for the year ended 31[st] March 2025
| Income: Donation – Unrestricted Donation – Restricted Unrestricted grants Running cost cover – donation 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 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 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 |
2025 £ 500 5,400 20,137 50,000 81,013 6,236 2,937 1,814 20 3,118 771 171,946 49,622 1,730 2,589 7,299 51 256 2,008 1,477 252 1,730 1,767 691 45,971 5,759 4,353 138 471 34 69 1,520 506 1,020 129,313 12,016 -- 141,329 30,617 |
2024 £ 420 27,778 67,616 4,984 2,678 2,379 470 1,405 829 108,559 52,466 1,497 2,637 5,558 48 10 1,788 1,804 272 12,797 203 1,432 50,481 2,945 4,206 161 396 443 13 65 3,408 428 960 144,018 3,693 -- 147,711 (39,152) |
|---|---|---|
(This page does not form part of the statutory accounts.)
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