N. 08096773 1147852 8¢JOTLE CHRIST CHURCH YOUTHAND CI)WIThIITY CENTRE (A Company Limited by Guarantee) 31 K4arth 2021 'A4Y9Z62A• 2110*022 COMPANIES HOUSE A14 1311
Bootle Christ Church Youth And Community Centre Contents Page$ 3-11 TNstee's Amual Rewt 12-14 Independent Examinefs Report 15 statement of FinanaalA¢tivitses 16-17 Baance Sheet 18-35 Notes to th• Fbnan¢ial Statements page 2
Bootle Christ Church Youth And Community Centre Trustee's Annual Report For the year ended 31 March 2021 The trustees, who are also Diredtys for the purposes of the CcrfnpaniesA¢L present their annual report and financial statemen15 of the chanty for the year ended 31 Mar¢h 2021. The finan¢ial ststements have been prepared in accordance the accounting '¢le$ set oul in note 1 to the a¢¢ounls and comply with the charity's goveming document, the Charits'esAct 2011 and Ac¢ountiry and Repoiting by Charrties.. Stslement of Recommended Pracb'ce applicable to charrtie5 preparing their accounts in accordance with the Finaneial Reporting Standard 102 applicable in the UK and Republic of Ireland. The Charity Boolle Christ Church YoLrth And Communty Centre 15 constitirted as a ¢ompany limited by guarantee and not having a $hare ¢apital. The company 1$ registered in England and Wales No. 08096773. The ¢harity is registered wth the Charity Commis&on No. 1147852. The principal goveming document is the clp#nY Memorandum and Artides ofAssociab"on dated 30th May 2012. The Charity has navigated ils way through a considerabty dilftcult year. The Covid 19 pandemic meant the significantly altered delivery of seryices and priorities. As well as the impacts of Covitj 19. the CEO of the ¢harity after 6 months, stepped down at the beginning Of1 2020 and the deputy CEO took on the role of CEO. The pMise$ which has been home to the charity for 30 years was condemned in August 2020.. forung the ¢harty to vacate the premise$ immediately. Desprte the unprecedented and extremely diffi¢yll ¢ir¢vmstsnces, the charity continued to deliver a range of online services. develop and facilitate a weekly independent food bank and guidance permiited. WTap around care for vuknerable families and ¢hhldren. Unfortunaltrly. in January 2021 due to the demise of the chanvs building, the so enterprisè (After School Club} that had supErted over 100 lamilies each for over 14 years was ch)sed indefinitely. In March 2021 The chair of ihe board resigned while the remaining board memberthistees disengaged from active invotvement wthin the charity. Towards the end of Mar¢h 2021 the CEO of the charity began looking for new premises to delT¥er on ils ¢harilable objeth.ves wthin the Derby Ward and the community of Bootle. Objectives and Activities The charrty's obje¢tives a to impfo¥e Ihe qualrty of lrfe for all those living V•ithin our afea of benefft through our youth and ¢ommunity seryice delivery and social action for people of all ages thin the local n'ghbourhood. Aftgr S¢hool Club page 3
Bootle Christ Church Youth And Community Centre Trustee's Annual Report For the year ended 31 March 2021 Due to the Covid pandemic, the introdU10n of bubbfes. Ihree ckdoWnS and the dosure of OLbr facility in August 2020.. CCYCC vras limited in what Could be delivere(J 1th regards to ASC. During the first lockdown CCYCC delNered 105 a¢tivty packs ¢ontaining'. 'Abook ' An activity manual ' A joumey through cod diary prcpct Coloured pencits Sun calche . Sweet and treats Alongside this. a video project was facilitaled all young people sending a video of Ihemselves in dèlivering a written message of support to the communty. During the summer 012020 through to the first 7hek in September. the charity delNered wrap around care to 20 young people a week from a lo¢al primary school. all K4tre identified as vulnerable. Unfortunatety. due to the fear of Covid 19 and the new ujture otworfEiThJ from home ourASC and holiday dub wa5 unable to operate due to very liltle interest Wrth lo¢kdowns implemente(l November 2020 through to Apn'l 2021 and no altemative options for service delivery" paired with the sad loss of the chaws tyjilding. ASC vras forced to c105e indefinitely in January 2021. With the closure ofASC also came the redundancy of 6 plaers. The dosure came with a view to reviewng the feasibility ol reopening from mabve venue in January 2022. Youth Face to face yOLth seson$ Cb)$ from the onset of the parmlemic until Ndance allowed for foce lo face groups to engage again. In between time our Youih Servtt delivered mostty tlwough.. Facebook activib.es and Chlenge5 Family quizzes ' Detached work- Youth workers visiling aws rnosl frequented by young people to en¢ourage adherence lo the govemment guidelines Isoty distancing, mask wearing. stay at home N¥here possible. hand washing) and to ate a deeper aweness of the seri(Mtsrss of Co¥id 19 . Zoom drop in Online intervenb.on was popular for a short time and enga9emenl quite high. In the first week we had 30 young pewe engage a week. However. quite quithty we found that young peopbe where becomin9 oom fatigued, and engagement waned. We found it parti¢ularfy diffult to reach young people durin9 vthen schools began leaching via zoomeaMS From August through to the end of October 2020. open ac¢ess youth services resumed with a h'mit on 15 young peOe per session. Every week was fvlty booked from August until the second bckdown. Al young people were required to book their place$ ond Ear masks. Our children in need fvnding was due to Complete in August 2020 however were able to the lemi forward lo enable u5 to spend the money in much needed area5 such as fvnding wrap around care and meals for vulnerable children and families, sofiware lo help us better conne¢t wlh our service users. page 4
Bootle Christ Church Youth And Community Centre Trustee's Annual Report For the year ended 31 March 2021 Jr Bridge group was forced to ¢lose from the onset of the pandemic and has had to remain Closed unlil we find appropriate premises lo accommodate Ihe sessions. All offsite trips and residential$ booked and paid for prior to the pandemic have been frozen until CCYCC seryi¢es are able to resume. Community . During the pandemic CCYCC saw 3 500% in¢rease in residents registering for the Food Bank. CCYCC volunteers alongside the CEO wthere able to develop consistent and positive la'OnShip9 antj generate significant donakn.ons from: Texo Asda B&M Bargains Sefton Food Panty Sl Leonard$ ongside the outstanding support re¢eived to enaL4e our food bank to ¢onb"nue, the folhwng emergency funding was avrdrded.. B & M Bargalns £1,SOO to help Cover the cost of food and hygiene Pr(Ucts for our food bank. Mation•l Lottery £38,000 to cover food bank provisions, running ¢o$ts for a communty café offering free lake away breakfast lof sit in with restrictions %then guidance alh)wed and a support hub to provide food bank users and the wder community with informab.on on where to find support for those strLtggling with food povetty, povety. mental health vulnerabilitses. hOUn9 et¢ Steve Morgan Foundatlon £5,490 to stock the food bank slores. offer a online communty Choir proiect putbng together a mastered video of members of the community nging individual parts to mer9e and create a full length song for $o¢ial media. During the pandemic. for a sh¢rt bthife CCYCC also delivered.. ' Virtual Coffee Moming Online Quiz afternoons Financial Review page S
Bootle Christ Church Youth And Community Centre Trustee's Annual Report For the year ended 31 March 2021 The charity's finan¢ia] pOs"0n al the end of Ihe reporbng peiiod having started thè year with funds brought forward of £188,656 of which £117.777 wa$ unrestrscted. We end the year wth funds of £176.957 and unrestricted fijnds of £90,143. The decrease in unrestricted fvnds can be linked to Ihe costs of dosing down the ndemned building at 8 Oxford Road. fees for outsourong SeiCeS from alternative venues. skips and removals vthen emptying the building and setlling ub.lrty a¢¢ounts ¢onneded to the premises at Oxford Road. The majonty of staff were furloughed forthe most part of the year but vhere pald the 20% top up from the charity, this wll of impacted our unresln.thd funds in parL There has been no surplus of funding this year. The value of our fixed assets has decreased from £43,931 to £32,948. This relates to the depreaatK>n of the 2 minibuses ch are each now 1 year older. Over 40% of our income Me$ from ourAfter School Club, whicti up until 2020 VA$ s&if sustaining. Due to the impa¢t of ¢ovid 19 on Ihe delivery of seThices, we have not been able to generate an income from ourAfter School Club therefore the charity is operalirrfJ under the Pssure of a 40% de¢rease in our income. As our building wa$ condemned our other areas of income generation liental of office space) ceased in September 2020. Our largest source of income is restricted grants from Sefton MBC which fortunately remains, the objectives of this fvnding vras deliverable throughout the pandemic. RESERVES POUCY AND DESIGNATED FUNDS Our readily realisable reserves stand at £57.195. With the Precu$ness of the char$ ¢urrent sibjatson and the ever-changing guidelines a$$o¢iated to the Covid 19 pandemic these reseNes are designated by the trustees to meet the operab.onal needs of the Chanty in the year to come. Thi$ figure equates to bets1n 3 months opefats.ng costs at GUrrtt levels. £16,500 of unrestricted fvnds from the ¢ash account has been set aside from to cover the ¢ost of works needed to devdop an office spacetyouth and ¢ommunity base so the charity can continue rts wryk. vthilst finding a new premises. page 6
Bootle Christ Church Youth And Community Centre Trustee's Annual Report For the year ended 31 March 2021 Plans for Future Periods The last 12 months has been a huge period of Change for CCYCC. Wrth the Covid 19 pandemic, stepping down of the CEO, resignation of the chair arml disengagement of trustees." the chanty is in a precarious position. The CEO is exploring new premise$ al new way of Teacn9 the community. it is likely that the YCC wlll den the community reach by securing an officelbase. children and Y( base and satelliting Core communty $erNi¢es in high need areas. parb"¢ular focus on our commissioned work in the Booue Derby ward area. Service'$ we wll offer and develop then guidance alkrws are.. ' Coffee morning and offsite trips (older people) ' Youth SeNices . Community projects (leisure ¢wrses. heallh and fftness <Mrtdoor51 Heatth Hub ' After S¢hool Club Jan 20221 Parent Groups Communty Choir Until a base 1$ secured services will remain dosed until lockdowi is Irfted tir¢a May 2021 len we Can review our strategy. Stsff other than the CEO will remain furtoughed unbl premise5 are secured. The pause in seNices will be used posthety to reallgn the strategic vision and redevelop prl$ting core When business reopens and ser¥ices evenbjalty resume. It 1$ pricrty to ie¢rurt YoLrth Workefs. Playworkers and an addrtional Community post. CCYCC *il endeavour to strengthen the inve$knent of all our staff and volunteers. Pre pandemi¢. our objective was and still is lo develop strong levets of job satisfaction when WOTking or volunteering at CCYCC. Bespoke training matrixes for staff that cover mandatory training such as Health and Safety. Safeguarding, COSHH. Risk Assessing et¢ and individual development and organisational development trainin9 such as Mentsl Heahh Awareness. Managing Chan9e. service specrfic CPD etc wll be core practice. There is still a long di5tsnce to travel to reath our obiedive$ but ultimately. endeavour to create a workforce that is well equipped and qualified to be reactive and competent in adapting to the ever•changing needs of communities and young people. We are still developing the following.. . Strong links and relalion$h"ps parlner providefs and peers a being built lo share best practice and butld alliances", this is a continual investment page 7
Bootle Christ Church Youth And Community Centre Trustee's Annual Report For the year ended 31 March 2021 Refreshing our provision for all ages in the Communty. especiaNy those most affected by the 9rowng effects of il Austerity, ill Gang Culture & GunlKnrfe Crime iiil a DNided Society whether through generational. polibcal. domestic, religioutJse¢tsrian thffefences. Currently our work is very ¢hildren and young person heavy. We be focusing on our community services wlh the vision of creating an equal focus nght across the areas demographic. With partilar focus on health, fitne55. mental health. so¢ial isolab"on. employabilty, skills for life and 5UPPC*rt. We recognise rt is a priority lo altract new PeOe and n)re people lo ensure our Community Services meet changing needs in 8ootle. Trustees along with the new CEO a proadive in ensuring that all our progTammes are delivered in a manner that always keeps people safe and secure. As always, we endeavour to promole a strong sense of welcome and community. The conb"nuation of our safeguarthng culture remains our highest priorty RISKS AMD UNCERTANTIES CCYCC B I The premises at 8 Oxford Road were condemned theref¢Ke tre tharity needs to find new premise5 SO Ihey ¢an re$Ltme services after lockdovm restriclions s lifted. The CEO is currenlly looking at the feasibilty of leasing a space at Bootle Cricket Club V•ith a view to satellib.ng ¢ommunity services and projects until a ffil for purpose building is secured. Brnxit Bre¥rt' remains an uncertainty around the potential impact on our abihty to raise fvnds. There is continued worry around the impad it ¢ould have on our community and the w5siIAe incTeased need for Support. Liverpool docks are a major employer for the area so there is concern around exports and Ihe effect on employment. Dis?dv¥ntsged areas su¢h as Bootle. %thich is still suffering from years of austerity and ¢uts to desperately needed services- are foieseen a$ being partiujlarly vulnerable to the impact of 6XIt. It is vital that we are able to maintsin our services in the event of a break in grant funding. We continue to develop and cement our servi¢es, in Pa"CUlar our supportive seryices. Reserves have also been sel aside for brHlging the potential gap in grant funding. Cov119 After 3 lo¢kdovdn$, the future in unprecedented" therefore. our main priorty is to ¢onkn"nue to keep up to date and rea¢bve whilst nawgating our way through the pandemic. OUT main focus is lo support those direcuy impacteij by addre$sng soaal isolation and SUPPOTtirvJ those experiencing food and Clothing poverty. - Alongside this we have found collaborakn.ve work and supwrt wilh other YCC'S to be an excellent opportunity to supporf our community and Teach wider communib"es_ We wl continue lo follow the government roadmap to full reslricb.ons being lifted will be reopening Te $ervi¢e$ as and when appropriate. We are developing a lo¢kdown strategy to enable us to better ser¥e Ihe comrnunty should another k)ckdovffj be imposed. page 8
Bootle Christ Church Youth And Community Centre Trustee's Annual Report For the year ended 31 March 2021 Reference and administrative details Chatity numw. 1147852 Company ryjmbw. OW773 Rryislertd Office". Our advisors depdefit Exammw. Bankers". Antrthy Oeeoan MUTMB pm.tlp CAF 8ank Lbl. 25 rJ5 lA¥r¢. . Wost MolfiThJ, Kent ME19 4JQ Directors and trustees The difectrs ofthe ch•itat4e umpany Ohe ch•ntyi are its trtee5 &ytrrupo¥eFpfchkn Iw.The thl¢e$ vJ Trustees fr Lth¥is IAfilham$ Mrs jo5 W11iams Mr Mike Rud Ms S8h Jones Klrs Jacgueline-th Rostr klr David Clare Ms C8fdyn M¢GuKe Mr Joshua Mur klr Kart Owens As Elry¥e Rcinson Res*Jned 17th IAw¢h 2tr21 Resioned 27th September 2021 17th 2021 Resvwe(117th Mar<h 2021 Re&oned 27th Septerntw AlIe0 181hAugUs12021 Apwinled 1JlhAugu512021 Appoinled 271h Sepiember2021 led 18lhAwi 2021 )led 9thAv51202l Structure, Governance and Management CCYCC is a registered Charity (11478521. and a e¢)mpany limited by guarantee {080967731. The trustees of the chanty are the directors of the company. The registered office as ofApril 2021 is 1st Floor, FiThYootJ Bootle Cricket Club. Wadham Road. Booue L20 2DD. page 9
Bootle Christ Church Youth And Community Centre Trustee's Annual Report For the year ended 31 March 2021 The followng trustees served during the year 2020r2021.' Mr Lws Williams. Mrs Elisabeth Sinker. Rev Josephine Willm$, Mr Mike Ruddy. Ms Sarah Jones. MS Jacqueline Rose. Mag91 Aslet representing Sefton CVS meets the tru$lees and attends meetings with a view to $upporting the diredion of the charity. The charty's truslees on 15112r2021 approved the Trustees'Annual Rep)rt and attached financial $tstements'. Mrs Eloise Robinson Mr David Clare Mr Karl OweAS Mr Joshua Murphy Ms Carolyn McGuire Chair of Trustees= trs Eloise Robinson page 10
Bootle Christ Church Youth And Community Centre Trustee's Annual Report For the year ended 31 March 2021 Trustees. Responsibilities The Iiuslees. who are also the direclors of Booue Chrisl Church Youth And Community Centre for the purpose of company law. are responsible for preparing the trustees. report and the financial statements in accordance with applicable Igw and United Kingdom Accc¥Jnting StsndaTds (United Kingdom Generally Accepted Accounting Praclicel. Company law require5 the charity trustees to prepare financial statements for each financi81 year whi(l) give a true and fair view of thè slatè of affaiTS of the charitable company and of the incoming resource5 and application or resources. including the income and expenditure, of Ihe charilable company for that year. in preparing the financial sfalements. the trustees a wuired lo". 1) select suitable accounting policies ar then apply them ¢onsi51enlJy.- 2) observe the methods and principles on the Charities SORP.. 31 make judgemènts and estimates that are reasonable and prudent. 4) slate whether applicable UK a¢counbng standards have been followed. subject to any material departures disclosed and explained in the finanoal ststements- 5) prepare the financial statements on the going concem basis un5 it is inappropriate to presume that Ihe charity will contionue in business. The trustees are responsible for keeping proper accounting records that disclose th reasonable 8ccur8Cy 8t any time the financial position ol the charity and to enable them to ensure that the financial ststements CoMY with tt)e Cofflapnies Ad 2006. They are also S[K)nSIble for the safeguarding the assets of the charity and hence for taking reasonable steps fof thè prevenb.on and detection of fraud or other irregularities. The trustees are pOnsible for Ihe maintenance and integrity of the corporate and financial informallon included on the charitable comPanS website. Legislab"on in the United KIrd9M goveming the preparation and dissemination of financial slatements may differ from legislation in other jurisdictions. This rwrt was approved by the board of trustees on 16th February 2022 and signed on their half. Mrs Eloise Rthnson Chair of Trustees page 11
Independent Examiner's Report To the trustees of Bootle Christ Church Youth And Community Centre For the year ended 31 March 2021 page 12
Independent Examiner's Report To the trustees of Bootle Christ Church Youth And Community Centre For the year ended 31 March 2021 page 12
Independent Examiner's Report To the trustees of Bootle Christ Church Youth And Community Centre For the year ended 31 March 2021 I report to the trustees on my examinalim of the a¢counts of the Boolle Christ Church Youth AThJ Community Centre for Ihe year ermled 31 Mah 2021. Responsibilities and basis of report As the charty trustees of Boolle Chrbsl Church Youth And Community Centre you are responsible for the preparation of Ihe a¢counl$ in accordance with the fequirements of the Charitses Act 2011 (the Acti. I report in respect of my examinab.on of BoOt Chri$l Chur¢h Youlh And Communty Centre accounts ¢arlled out under seclion 145 of the 2011 Act and in caThying out my examination I have followed all.the appliCate Direth'ons given by the Chanty Commission under sects.on 14515){bl of theA¢l. Independent examinerfs slalement I have completed my examinab"M. l ¢rJnfimi that material matters have come to my attenlion in tonneth'on with the examination gr¥ing me &w$e to believe that in wy material Spect.. 111 ac¢ounling records wefe not kept in respect of the Boolle Christ Chur¢h Youth And Cornmurity Centre a$ required by $e¢tion 130 of the Act. or 121 the accounts do not accord wiu) those records". or 131 the accounts do not compty wlh Ihe applicable requirements conceming the fom and content of accounts set out in the Charrties (Accounts and Reports) Regulab"on$ 2008 other than any requirement that the a¢¢oUfits give a 'true and fairf view which is not a matter considered as part of an independent examirhth'on. I have no concerns and have come aeross no other matters in connection the examination to which attenbon should be drawn in this report in order lo enable a Proper understanding of the accounts to be feached. page 13
Independent Examiner's Report To the trustees of Bootle Christ Church Youth And Community Centre For the year ended 31 March 2021 Anthony Deegan MAAT MIC8 Pm.D Community Accountant Sefton Council for Vuntary Semce 3rd Floor. Suite 3b. Burlington Hou$e Crosby Road North Waledoo Liverpool L22 OLG 18th February 2022 page 14
Bootle Christ Church Youth And Community Centre Statement of Financial Activities (Incorporating Income & Expenditure Account) For the year ended 31 March 2021 Ftjnds FWKIS 2021 2020 Incorne and end•1& from". Donations aTrJ IEVtiÈS Charitae actiwlias Invemths Olher 124.931 130.931 15,640 149,934 77.836 154 15.640 .045 77.3 98.731 124.931 2Z3.fj62 227.924 EXpelitle w.. CharitaW• aCtileS 126.365 11M.997 235.362 247.565 oxpenditure 126.365 1114.YY7 235,382 247.565 Not l¢y•trmdIr¢r4rnO P7N41 15.934 Ill,7) 119.6111 Other recogth5ed gakn5.' Net rrwnwnt in lunds P7.6341 15.934 111.71X>I 119,6111 Re£thltI)n offU8." Funds bfvxl 117.777 70.879 168.656 20a.297 Funds clfvwj 90.143 16.614 176.957 188.656 The notes on pages 18 to 3$ fom part of these finan¢ial $talements poge 1S
Bootle Christ Church Youth And Community Centre Balance Sheet As at 31 March 2021 Company Nnber.. 08096773 2021 2020 Fixed Assets Tangible assets 11 32.948 43.931 Current Assets Debtors Cash at bank and in hand 12 13 3,681 140.9S0 100 145,506 144.631 145.606 Creditors: Amounts falling due within one year Net Current Assets 14 622 881 144.009 144.725 Total Net Assets 176.957 188.656 Funds of the charity Designated Funds General Fund 87.979 2.164 101,438 16,339 Total Unreslricled FuTrJ$ RestrKted Funds 1S 16 90.143 86,814 117,777 70,879 Total Funds 176.957 188,656 The notes on pages 18 to 35 fom) part of these finawal ststements page 16
Bootle Christ Church Youth And Community Centre Balance Sheet As at 31 March 2021 (cont.) Company Number." 08096773 In approving these financial statements as directors of the company we hereby confirm the following.. For the year in quesb.on the company was enb.led to exemptK)n under section 477 ot thè Companies Act 2006 relating to small companies. Directors. responsibilities.. .1) The members have not reouired the company to obtain an audit for its accounts for the year in question in 8ccordan¢e wth seciion 476. 2} Thè directors a¢knowledge their responsibilibÈs for comth.ng with the requirements of the Act wilh spèct to ac¢tsunting records and the preparatson of accounts. These a(Unts have been prepared and delNered in acCOrdar with the provisions applicable to companies subj'ect to the small companies. regime. The accounts were approv¢d by the board of directors on 16th February 2022. Mrs Eloise Robinson. Chair of Trustees. The notes on pages 18 10 35 fomi part ofthese financial statements page 17
Bootle Christ Church Youth And Community Centre Notes to the Accounts For the year ended 31 March 2021 1 Accounting Policies la Basis of preparation The financial statements have been prepared in accordance with Accounting aTrJ Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in Ihe UK and Republic ol Iieland IFRS 1021 leffective I Janaury 20151._ (Chariknes SORP IFRS 1021}. and the Companies Act 2006 and the UK Generally Accepted Accountirg Practice as it applies from 1 January 2015. Bootle Chiist Church Youth And Community Cenire meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised al hislorical cosl or tran5acb.on value unless olherwise stated in the relevant accounling policy note. The accounts have departed from the Charitte5 IAcownts and Reports) Règulations 2008 only to the extent required lo provide a true and fair view. Thi5 departure has involved following the Siatement of Recommended Practice for Charities applwng FRS102 lather than the version of Ihe Statement of Recommended Practice which is referred to in Ihe Regulations but whi¢h has since been withdrnwn. The functional currency used by B(x)tle Christ Church Youth And Communrty Centre 1$ Ihe £ Sterling. 1b. Reconciliation with previous GenerallyAccepled A¢counb"ny Practice In preparing the accounts. the frustees have considered whethei in app.ng the accounting policie5 leqLJirÈd by FRS 102 and the Charities SORP FRS 102 the reststement ol comparative items was requried. There were no items as al the trans"On dale vthich required restatemenl under FRS102. 1c. PparatiOn of the accc4Jnts on a goiThJ cL)ncem basis The charity wa5 tn a satisfactory financial posth'on at the year end. The trustees believe that the charity will have 5uffiaent income to meet ils expenditure for 12 months from ihe date of signing the accounts. the accounts have thereforè been prepared on a goirrfj concÈm basis." paye 18
Bootle Christ Church Youth And Community Centre Notes to the Accounts For the year ended 31 March 2021 1 Accounting Policies la Basi$ of preparation The financial ststemenls have been prepared in accordance knrylh A¢counting and Reporting by Charitses.. Stslement of Recommended Pra¢li¢e apICable lo ¢hafrties Preparing their accounts in accordance with the Financial Reporting Stsntjard applicable in the UK and Republic of Ireland IFRS 102) (effective 1 Jan4ury 20151- (Charities SORP {FRS 102)}. and the Companies A¢t 2006 and the UK Generally Accepted Accounting Prath"ce as it applies from 1 January 2015. Bootle Christ Chur¢h Youth And Communty Centre meets the definTrbon of a public benefii entity under FRS 102. Assets and liabilrties are initialty re¢ognised at historical cost or transaction value unless otherwise stated in the relevant a¢counb"ng policy nole. rhe accounts have departed from the Charities (Accounts and Rewrtsl RegulJtwi$ 2008 only to the extent required to provide a true and fair vw. This departure ha5 involved folknving the Statement of Recommended Practice for Charities apptying FRS102 rather than the version of Ihe Slatement of Recommended Pradice v*hich is referred to in the Regulations Ixrt which has since been w?thdrawn. The functional currency used by Bootle Christ Church Yth And Communty Centre is the £ Sterfing. 1b. Recon¢iliation th previous Generally A¢¢ep1edAccountw Practice In preparing the accounts. the trustees have considered wthelher in applying Ihe accounting policies required by FRS 102 and the Charities SORP FRS 102 the restatement of comparative ttems was quried. There were no ttems as at the transition date tpthich required Te$tatement der FRS102. 1c. Preparatith of the aounts on a g)ry nCeM basis The charity was in a satisfactory financial position at Ihe year end. The trustees bttlieve that the ¢harity will have sufficient income to meet its expendibjre for 12 months from the date of signing the a¢¢ounl$. the ac¢thrts have therefore been prepared on a g(xng concern basis. page 18
Bootle Christ Church Youth And Community Centre Notes to the Accounts (cont.) For the year ended 31 March 2021 1 Accounting Policies (cont.) 1d. In¢ome kncome is recognised when the charity has entillement to the fund5. any perfomance CondOn$ atta¢h•d to the item(sl of income have been met. r¢ is probable that the income *rll be received and the amount can be measured reliabty. Income from govemmenl and other grants, whether'¢8pitaf grants or'Tevenue' grants, is recognised when the charity has entitlement to the funds, any perfoman¢e ¢ondrtions atta¢hed to the item{sl of income have been mel, It is probat4e that the income wll be received and the amount be measured reliabty and is not deferred. Inte$t on funds held on deposit is indude(I vthen receivable and the amount can be measured reliably by the charity", this is Th)mialty upon nobfi¢ab"on of the interest paid or payable by the bank. le. Deferred income Income from donations and grants. indudKvJ prtaI are deferred V•hen the fo1n9 conditions are met.. al when donors specfy thal donations and grants given lo the thanty must be used in fulure ac¢ounb"ng periods, the in¢1e is deferred until those periods bl when donors impose ¢ondib"on$ vthich have lo be fulfilled before the charity becomes entitled to use such income, the income is defe¢4 and not induded in in¢oming resources until the prewiditions for use have been rnet. page 19
Bootle Christ Church Youth And Community Centre Notes to the Accounts (cont.) For the year ended 31 March 2021 1 Accounting Policies (cont.) 1f. Donated seNices and face$ Donated profe$$ional $ervies and donated facilities are re¢ognised as income when the charity has Control over the item, any ¢onditions assoaated wth the donated item have been met, the receipt of e¢onomi¢ benefit from the u$e by the charity of the rtem is probable and that the econornic benefit can be measure<l reliabty- In accordan¢e wtth Ihe Charibes SORP {FRS 1021. the general volunteer time is not recognised and refer to the trustees. annual report for more infomiation about their contribution. On receipt. donaled prOfeSonal services and donated faulrties are recognised on the basis of the value of the gift to the charty %thich is the amount the charty Id have been wlling to pay to obtsin seNi¢e$ or facilitses of equivalent economic benefit on the open market.. a corresp)nding amount is then re¢ognised in expeniture in the period of receipt. 19. Expendibjre Expenditure is recognised Mce there is a legal or constructive obligab.on to make a payment to • third paty. it is probable that setuement wll be required and the amount of the obligation Can be measured reliably. Expenditure is classified under the following activty heading5". Youth & Community bve$ Irrecoverable VAT is charged as a cost agatnst the a¢tivty for wfiich the expendilure was incuffed. 1h. Allocation of support costs Support costs are those fun¢tions that assist the work of Ihe charity but do not directly undertake ¢haritsble activities. Support Costs in¢lude back office ¢osts. finance, personnel, payroll and goverance ¢osl$ whi¢h support the eharity's wogrammes and aclivth"es. These costs have been aljocated belween cost of raising funds and expenditure on charrtable activrt$. The bases on which support ¢o$ts have been allocated are set out in note 7. page 20
Bootle Christ Church Youth And Community Centre Notes to the Accounts (cont.) For the year ended 31 March 2021 1 Accounting Policies (cont.) Funds Aeeounting All income and expendrture together tplilh gains and loses5 are alhxated to a spe¢ific Charitab fvnd. Unrestricted funds are available to spend on activrties that further any ofthe purposes of the charity. Designated furtds are nstriCted funds of the charity whi¢h the trustees have decided at their discretion to sel aside lo use for a speufic purpose. FLsrther detail$ of designated funds together with their purpose are set wt in note 15. Restricted funds are donations Ithich the donor has spectfied are to be used solety for particular areas of the charity's work or fr)r specif projects being undertaken by Ihe charty. Further details of restrithd funds together with their purposes are set out in note 16. page 21
Bootle Christ Church Youth And Community Centre Notes to the Accounts (cont.) For the year ended 31 March 2021 1 Accounting Policies (cont.) 11. Tan9ible fixed assels and depreaation Tangible assets are slated at $1 (or deemed costl accUmated depreciatKn and accumulated impairment losses. Cost indudes the original purchase pri. costs directy attributable to bringing the asset into its working cOnd.0ft for its intended use. diSman1n9 and restoration costs and borrowing costs capilalised. Plant and machinery and fixtures. fitbng. tocAs. and equipment are Stated at C05t less accumulated depreciation aNJ a¢¢umulated impaimierrt losses. Deprecialion 1$ provided at the fOlbvn9 annual lates in lyder to write each asset off over its anticipated U5efvl economi¢ life. Afvll yea1$ depreuation ¢hary 1$ ¢haiged in lh& year of acquisrfion and no dep¢l¥tIon 1$ ¢harged in Ihe year of disposal. Motor vehicles Equipment 25% pa on a reducing balanee basi$ 25% pa on a reducing balanee basi5 Subsequent wsts are included in the assets carrying am¢)unt or recogni$ed as a separate asset. as appropriate, only 4vhen it is probable that economi¢ beneffts associated wtth ihe item will flow to the charitsble Company and the ¢ost can be meaSud reliably. Repairs, maintenance and mIrT inpecb'on costs are expensed a$ incurred. Tangible a$sel$ we dereognised on disposal or vthen no future economic beneffts a expected. On ¢i$posal, the differen¢e befvmee the net disposal proceeds the ca19 amount is recognised in the Statement of Financial A¢tivities. 1k. Debtors Trade and other debtors are remgnised al the 5etUement amount due after any trade discount offered. Prepayments are valued at the amount prepaKI net of any trade di$counts due. page 22
Bootle Christ Church Youth And Community Centre Notes to the Accounts (cont.) For the year ended 31 March 2021 1 Accounting Policies (cont.) 11. Cash at bank and in hand Cash at bank and cash in hand in¢deS ¢ash and slwl tem) highty liqu inveslments wth a shc maturity of three rnonlhs or less from the date of wuisibm or opening of the deposit or simil¥ account. lm. Credrtors and provisions Credrtors and provisions are reccvanised vthere the charity has a present obligation resultin9 from a past event that wll probabty result in the transfer of funds to a third paty and the amount due to settle the obligatson can be measured or esb"rnated reliably. Creditors an4J provisions are nomally recognised at their setllement amount after allowng for any trade discounts due. ln. Taxation The charity is exempt from tsx on Inco and gans fallin9 wilhin seclion 505 of Ihe TaxesAct 1988 or section 252 of the Taxab"on of Chargeable Gains Act 1992 to the extent that these are applied to its charitable obje¢ls. 10. Pension costs The company tsperates a defined contn"bution plan for rts eligible employees. Adefined ¢0ntn"bUn plan 1$ pension plan under which the charity pays fixed contn"txJb"ons into a separate entsty. On¢e the contributions have been paid the chartty has no further payment obligatsons. The contributions ore recognised as an expense when they are due. Amounts not paid are shown in creditors or accruals in the balan $heet. The assets of the plan are held separately from Ihe ctsrity in independently aOmini$tered funds. page 23
Bootle Christ Church Youth And Community Centre Notes to the Accounts (cont.) For the year ended 31 March 2021 2. Donations and Legacies 2021 2020 Sefton MBC- Youth Work Sefton MBC- Communty Sefton MBC - Neighbourhoods Oi¥ision Children In Need All Churches Growing Lives Eleanor Ralhbone Charitable Trust Sefton CVS Woikpla¢e Wellbeing National Lottery Community Fund Steve Morgan Foundation Sefton CVS VRP Funding Fo¢dbank Other Grants and Donab"on$ Steve Morgan Foundation fLY Fotyjbank National Lottery for Foodbank Seftgn MBC fof Foodbank 25.000 29.739 24.016 40,000 37.831 12,600 3,000 500 40,000 9,571 38,000 5.490 6,000 2.370 2.248 2,000 2.000 500 130.931 149.934 page 24
Bootle Christ Church Youth And Community Centre Notes to the Accounts (cont.) For the year ended 31 March 2021 3. Charitable Activity Income 2021 2020 Activity Fees 15,640 77.836 15.640 77,836 Income from charitable aclivib.es has been applied to the following ac¢ivities.' 2021 2020 Youth & Communty activities 15.640 77.836 15,640 77,836 4. Investment Income 2021 2020 lerest Receivable 46 page 25
Bootle Christ Church Youth And Community Centre Notes to the Accounts (cont.) For the year ended 31 March 2021 5. Other Income 2021 2020 HMRC Coronoviru$ Job Retention Sdleme 77.045 77,045 6. Charitable Activities Expenditure Aclivities Undertaken Dire¢ly Support Costs Total 2021 Total 2020 Youth & Community activitses 204.400 30.962 235.362 247.565 204,400 30,%2 235,362 247,565 7. Support Costs Human Resources & Admirtistrab"t)n Tolal 2021 Total 2020 Youth & Community active9 30.962 30.962 61,924 30.962 30.962 61,924
Bootle Christ Church Youth And Community Centre Notes to the Accounts (cont.) For the year ended 31 March 2021 8. Staff Costs 2021 2020 Wage$ and Salaries Redundancy So¢ial Security costs Pensitsn costs 139.895 4.487 5.091 939 143.332 6,383 1.429 150.412 151,144 The average numter of employees during the 2021 vms.. 2021 Number 2020 Number Youth and ¢hildfens *vrkers 10 11 10 11 There were no employees vtho had total remuneration beneffts in excess of £60.000 per annum {2020". none). The trustees received no remuneration during the year (2020.. £nill. ' The trustees did not ¢e•ve any expenses during the year (2020". £nil). e27
Bootle Christ Church Youth And Community Centre Notes to the Accounts (cont.) For the year ended 31 March 2021 9. Key Management Personnel The Irustees consider that the key management persomel compllse the tru$tee$ and the Senior Management Team as follows:_ Trustees Mr Lewis Williams Mrs Jo$ie Williams Mr Mike Ruddy Ms Sarah Jone$ Mrs Jacqueline-Anne Rose Senior Management Team Chief Executive- Eloise Robinson 10. Net Income for the year Nel income is stated after char9ing'. 2021 2020 Depreciation 10,983 10,982 page 28
Bootle Christ Church Youth And Community Centre Notes to the Accounts (cont.) For the year ended 31 March 2021 11. Tangible Fixed Assets Fthjrps & Equ¥¥r* C05t i Valuti At 1 2020 54.499 7.664 62.163 At 31 MaKh 2021 54.499 62.163 Deweci81wJn At 1 Awl 2020 For the year 12.563 10.464 5.069 18232 10,983 At 31 Marth 2021 23.047 6.168 29.215 Nel BoukAm¢)un Al 31 Math 2021 31.4S2 1.496 32,948 At 31 March 2020 41.936 1.995 43.931 12. Debtors 2021 2020 AJnounts falling due within one year Trade debtors 1.125 100 1.125 100 page 29
Bootle Christ Church Youth And Community Centre Notes to the Accounts (cont.) For the year ended 31 March 2021 13.cash at bank and in hand 2021 2020 Cash at bank Cash in hand 140.831 119 145.406 100 140.950 145,506 14.Creditors: Amounts falling due within one year 2021 2020 Olher creditors Accruals and deferred income 124 soo 333 550 624 883
Bootle Christ Church Youth And Community Centre Notes to the Accounts (cont.) For the year ended 31 March 2021 15. Unrestricted Funds B•lanc• forwa 2020 2018 kKom• EyndtsE lunds Genef8lFund 27.737 29.454 (51978) Ig125 16.338 sryna¢•d Funds FixedAiwtFurt¢ Yo(rth DeveloptsntFvnd (YZ 1751 43.931 70.000 10.QXJ OtherDesignate¢ Funds (61.T741 4a5Q7 rot81 Fts (prtV%VSy88¢ 138.T93 91n5 1114.7521 IIT.776 Fun ForTots AlÈerSchty)117ub 8usines$ ConfrryencyFurn PertY¥•prnent Fund 5.021 12.015 (11921 t&439 (27.4841 5.000 35.000 17. 15,502 f27.3761 34.808 page 31
Bootle Christ Church Youth And Community Centre Notes to the Accounts (cont.) For the year ended 31 March 2021 15. Unrestricted Funds (cont.) BaLince carritrd fDrffdrd ben 2021 General Fund 16339 83.593 1108.7511 10.983 2.164 De5unalod Funds FrAedA55et Fund Youth DBvdopment FuTrJ Communify D8vthwwni Fw ¢)Iher DesignaW FLmrfs 43.931 10.ty)0 110.983 10.000 42.S07 15.13B 117.614) 40,031 To101 IcuNtntyel 117.717 ,n1 (126.3851 .143 Otherdesigmted fvr•ls corn1.. For rots After School Cl Busine FUTr Propèrty De%b)pmetht Futhj 31 2.478 31 1S.13J 117.6141 5.000 35.ODO 42.507 15.136 117.6141 40.031 page 32
Bootle Christ Church Youth And Community Centre Notes to the Accounts (cont.) For the year ended 31 March 2021 16.Restricted Funds catried 2021 National Lottery Fj Bridge. Sefton Pl8C Forxlbank Chre In Need Sefton MBC Youth Pmieci Stfton MBC NevJhb)uthr•)ds t41sh)n After School Qjub Otherr8$trict•d tsJrvJ5 11B.51DI 126 14.4221 125,5701 115.3331 140.0001 Jg.49Q 10.002 5.307 11.443 36.542 9.876 6.870 9.571 25. 40.LKXI 27.442 26.875 2.965 5.490 15.2881 T+)tal Fund5 70.879 124.931 1108.9971 6.813 Other mivl¢tsd fvnd• ¢(MDpts•: Steve Mtyyan FLdll Par* Prtiied 15.2881 202 5.49 (5.2881 page 33
Bootle Christ Church Youth And Community Centre Notes to the Accounts (cont.) For the year ended 31 March 2021 17.Analysis of Net Assets Prn%4outs yearded 31 Mar¢h 2020 Total Fur FthédAss6ts Cury8ntA$5vts Currenl 43.931 57.507 43.931 145.606 1881) 17.220 70.071 1&339 101.438 70.879 180.658 Current >ar endèj 31 2021 Fwx15 Funds IxedAssets Cuneni As881$ CuThenl LkAMI$ 32,948 144.631 16221 2.7 1624 55.931 86.814 2.164 87.979 16.814 176.957 page 34
Bootle Christ Church Youth And Community Centre Notes to the Accounts (cont.) For the year ended 31 March 2021 18. Comparative Statement of Financial Activities Information In order to comply with Financial Reporfing Standard 102 Wtiich requires MparatIve infwnation to b8 providetj lor all amounts. this note provi¢Jes the necessary disch75ure for comparalive purposes of the Stslement of Finan¢talActivities for the year ended 31 March 2020. Unrestricted Fund Restricted Fund Total Funds Income Donation$ and legacie$ Comparative a¢tivib"e$ Investments 15.745 77.836 154 134,186 149,934 77.836 154 Total income 93,735 134.186 227,924 Expenditure on Charitable activities 114,752 132.810 247,565 114.752 132.810 247,565 Net {expenditure)fincome (21.017} 1.376 119.6411 Other RegnIsed gains.. Ilet movement in fund¥ 121.017) 1,376 {19,6411 page 35