## **YMCA** TAUNTON Report ond Accounts 31[st] August 2022
Charity Registration Number: -1152585
Accounts prepored by: Karen Nobes BA(hons), ACMA, CTA Pofden Accountants Ltd Poplar Farm Burtfe Rood Burtle Somerset TA7 8NB
YMCA TAUNTON
Bringing meaningful chon9e to children, families
ond the community by developing innovative,
community-bosed solutions to social issues
IMPACT REPORT 2021122
At YMCA Tounton, we ore proud that we were oble to have a significant impoct on the
communities we represent whilst undergoing extensive refvrbishments to our facilities.
YOUNG PEOPLE INTERACTIONS
17.570 Y¢)ung People Attended ktivitie5
1330 Young Perscm Interactions (Youth Club)
35 Yourwj C(Yers gwrted
426 Young Coru InteractKK
62 Pr*scho(lers EdLKated
honkyou for helPW A leom new skills and gain
confidence in everythiry she do
A has come on lea ond bounds 'cause of you helplng
her grow. A will toke all the skills she has learnt in
nursery to xhcYJl wlth herf
- Prn•Sthool P•i•nt
CommunicotM)ns FrierKlly Status
660 Children's Hot Meals
447 Safe Holid(ry Spoces
COMMUNITY ENGAGEMENTS
21,000+ Meols
tr4
70 Young Carers Seosonal Gift Baskets
COMMUNITY HEALTH AND WELLBEING AcnvmES
30 tIffent Sports & Fitne55 Cla55e5
2 ComrrKmity Cooks
3 Mentol Health First AMler5
I ASIST Coregiver
INCOME
£514,388
7 Volunteers
7 Corporate Portners
11)0% Staff Believe YMCA Taunton Operates
In A Socially Acceptoble Monner
Yn¢A
Here foi young peopl¢ INCA enab5 people to dth*k)p their (ntlI in mind. l>)ly spirit
H•r• fov ¢ommuniti•s InS'red ty. and foithful to christ* ¥oW Y•e creole SUPFQrtMb. inckn5tve a1
Hire foi you
onetyw cOmff#JThls. whefe pjrg WK4e con tnjly beh)rMJ. conlritsjie ¢yx1 ItsTl.
## **YMCA Taunton Report of the Trustees for the Year Ended 31st August 2022**
## **Welcome to the Annual Report for YMCA Taunton**
The trustees present their report with the financial statements of the charity YMCA Taunton for the year ended 31st August 2022. The trustees have adopted the provisions of 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) (effective 1st 5anuary 2022). The legal name of the charity is: YMCA Taunton. YMCA Taunton, originally founded in 1855, is now constituted as a Charitable Incorporated Organisation. This status was established in 2013 and registered with the Charity Commission in England and Wales (CCEW) with charity number 1152585. The trustees of the charity are all individuals.
## **Our purpose – What we do**
YMCA Taunton aims to encourage and nurture the physical, spiritual and intellectual development of young people within the Taunton Deane catchment area, with areas we serve categorised as being within the 20% most deprived in England[‡] . We are a Christian organisation but welcome all religious faiths and beliefs. The trustees have had regard to the Charity Commission's guidance on public benefit, in managing the activities of the charity. As a voluntary Christian organisation YMCA Taunton seeks to transform communities within the borough of Taunton Deane, so that children and young people, can truly belong, contribute and thrive. As a small charity, we feel w are more in touch with our local community and able to react quickly when situations and problems arise. As a member of a National Federation however, we also benefit from the extensive lobbying work carried out by the National Policy and Research Centre and through access to data that this centre is able to provide.
To achieve our objectives, we focus on providing opportunity and challenge to young people within a safe and supportive environment, through four key areas of work:
- Family work − We deliver a range of family services, including a preschool and holiday clubs
- Support and advice − We support young people during difficult times through a variety of initiatives
- Training and education − We seek to support young people through education and skills−based training
- Promote health and well−being across a range of programmes and individual tailored work
We also offer support to the wider community through a variety of recreational and other leisure time activities and by developing innovative, inclusive, and community−based solutions to social issues.
We continue to make a difference for the community and young people across the Taunton area. Our strategy has seen a focus on developing income and upgrading facilities that will see the centre delivering community services for many years to come.
We have seen the centre build and flourish following the end of the Coronavirus Pandemic, with perhaps the most significant upgrades in both the property and on site facilities since the centre was first built, these include:
- Addressed major structural issues such as the roof valleys which frequently disrupted facilities and undermined the perceived quality of services
- Preschool SEN Room – constructed a dedicated room away from the main preschool space. This safe space offers a calming area that allows children to detach, relax and start to exercise 'self−regulation' skills as well as engage in learning through play activities in a quiet place with specific equipment and resources
- Preschool and social area flooring replaced
- Installed external double glazed opening windows on the viewing gallery to improve ventilation and light levels
- Converted an equipment store into a dedicated Fitness Suite specifically designed to appeal and encourage those who may experience barriers to improving fitness in a typical gym environment
- Transformed our Social area by installing thermal insulation, double glazed high level panels and double glazed opening windows and doors where previously there were none; improving the social space and creating a Community Café
- Installed replacement LED lights in the Sports Hall & Dance Studio to improve client experience and reduce electricity costs
-
- Refurbished and improved the kitchen
Despite the disruption from these improvements, the YMCA Taunton has enabled over 17,000 young person engagements, in excess of 1300 youth club attendances and educated 62 preschoolers over the course of the year.
Over 30 sporting activities are hosted at the centre, our 2 community cooks assisted by one volunteer chef have provided more than 650 hot meals to children, whilst our youth team have delivered open access youth services, supported 35 individual young carers and provided 447 safe spaces with engaging activities during school holidays throughout the year.
## **Fundraising activities during the year**
To deliver our core objectives, to support and nurture the development of young people, YMCA Taunton raises funds through grants, income generated through a range of over 30 different Sports and Fitness Classes and through the hire of a range of rooms and activity spaces.
Recovering from the impacts of Covid has seen overall business income (including grants and donations) for the year ending 31st August 2022 increase 65% to £514,388 compared to £311,818 in 2021, which includes £171,318 of grants towards building renovations.
Operating costs however, have been kept to a manageable level, resulting in a net operating surplus carried forward to reserves of £6,006. Along with our other fund−raising activities, Grants and Donations are a vital source of income. In addition to our 7 corporate partners (ASDA, Co−op, Lidl, Marks and Spencer, Morrisons, Sainsburys, B&Q) we would also like to acknowledge and thank our sponsors for their financial assistance in funding a variety of different initiatives:
- Avon & Somerset Police
- Co−op
- Barclays / SASP
- Public Health England
- Somerset West & Taunton Council
- Arnold Clark
- National Lottery Community Fund
- Allianz/ BJA
- Bridgwater & Taunton College
- YMCA South West Trust Fund
- Somerset Community Foundation
## **Financial Management**
All financial matters and policies are regularly reviewed by managers and the board of trustees and we continue to look for opportunities to increase our income and manage cash flow. The trustees consider the financial performance by the charity during the year to have been Satisfactory. The association has clear and robust financial policies in relation to expenditure and the security of the associations assets. All financial matters and policies are regularly reviewed by the board of trustees. This financial report was approved by the board of trustees on 23rd May 2023.
## **Reserves Policy**
YMCA Taunton’s Reserves Policy sets out to maintain sufficient levels of reserves to enable normal operating activities to continue over a period of up to 12 months should a shortfall in income occur, and to take account of potential risks and contingencies that may arise from time to time. Excluded from the Reserves Policy is income associated with Endowment and Restricted Funds. In order to make a judgement on the level of reserves required, the trustees have considered the risks in respect of expenditure, unrestricted income, where appropriate restricted income and where funds can only be realised by the disposal of a fixed asset. Also taken into consideration are any external identified potential major risks to income and expenditure. Our reserves policy is reviewed each year and reserves are regularly monitored by trustees. The Board are committed to building reserves up which currently stand as:
- Restricted Revenue Funds: £97,435
- Endowment Revenue Funds: £105
- Designated Funds: £133,035
- Funds available for the general purposes of the charity excluding fixed assets: Unrestricted Revenue Funds: £159,135
Total charity funds: £389,710
## **Staff**
We are pleased and grateful that the Covid 5ob Retention Scheme supported us in retaining all of our staff over the COVID period. The Kickstarter Scheme enabled us to give paid work experience with on the job and certificated training to two long term unemployed individuals, one Kickstarter was retained and permanently employed. One apprentice completed their apprenticeship training and has been permanently employed.
## **Governance and Trustees responsibilities**
The trustees are responsible for maintaining adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charity, and which are sufficient to show and explain the charity's transactions and enable them to ensure that their financial statements comply with regulations made under the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The Board of Trustees is made up of individuals who live locally and have expressed a desire to further the work of the YMCA, being in sympathy with its aims and objectives. Trustees meet regularly throughout the year to review the progress of the association in meeting its charitable goals. The Trustees confirm that they have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the charity's objectives and in planning future activities for the year. The association will continue in their efforts to increase income and manage cash flow, whilst maximising the impact of activities on the young people in the Taunton Deane area and support residents of all ages within the local community.
Finally, I would like to recognise and thank our team, our employees, our volunteers and trustees. As a charity we rely on your hard work and the support you give us throughout the year. We have a fantastic facility, but it is your efforts that make the building a hub of the community. I am confident with your help; the charity can continue to grow over the coming years bringing meaningful change to the children and young people in our catchment area. Thank you for your efforts.
Antony White
‡English Indices of Deprivation 2019, MHCLG
Registered Charity number: 1152585 Principal address: Lisieux Way Taunton Somerset TA1 2LB
## **Trustees**
The Trustees in office on the date the report was approved were:
A. White (Chair)
Z. Coulson (Vice Chair) N. Low
D. Palmer
The following persons served as Trustees during the year ended 31st August 2021: N. Low (Chair)
A. White (Vice Chair) Z. Coulson
D. Palmer
## **Independent Examiner**
Accounts prepared by: Karen Nobes BA (hons), ACMA, CTA Polden Accountants Ltd Poplar Farm Burtle Road Burtle Somerset TA7 8NB
## **Independent Examiners Report:**
## **YMCA Taunton**
## **Report of the Independent Accountant to the Trustees of the charity on the accounts for the year ended 31 August 2022**
We report on the financial statements of YMCA Taunton for the year ended 31 August 2022, as set out on pages 2 to 26, which comprise the Statement of Financial Activities, the Income and Expenditure Account, the Balance Sheet and the related notes to the financial statements, including a summary of significant accounting policies. In our opinion, the accompanying financial statements of the charity are prepared, in all material respects, in accordance with charity law applicable within the jurisdiction of England & Wales and the accounts have been prepared in accordance with FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), published by the Charity Commission in England & Wales (CCEW) , effective January 2016, under the historical cost convention, and in accordance with the accounting policies set out on page 8, which framework constitutes the applicable United Kingdom Generally Accepted Accounting Practice.
## **Respective responsibilities of the directors and the accountant**
As described on page 9, you, the charity's Trustees are responsible for the preparation of the accounts.
The Trustees consider that the audit requirement of Section 144(1) of the Charities Act 2011 (the Act) does not apply, and that there is no requirement in the Governing Document for the conducting of an audit. The Trustees also consider the charity to be exempt from the requirement to be subject to Independent Examination.
Our responsibility is to prepare accounts upon the basis of the information supplied to us, without conducting any formal scrutiny.
## **No statement of opinion**
We have not carried out any audit procedures and have relied upon information supplied to us by the Trustees, and the information supplied by the Trustees in the course of the examination is not subjected to audit tests or enquiries, and consequently we do not express an audit or other assurance opinion on the view given by the accounts.
**Signed:-**
**Karen Nobes - Independent Accountant**
Chartered Management Accountants
Poplar Farm Burtle Road Burtle Road Somerset TA7 8NB
This report was signed on 20 May 2023
1
## **YMCA Taunton - Statement of Financial Activities for the year ended 31 August 2022**
## _**Statement of Financial Activities for the year ended 31 August 2022**_
|**SORP**
**Ref**
**Current year**
**Income & Endowments from:**
Donations & Legacies
A1
45,569
Charitable activities
A2
280,094
Other trading activities
A3
3,410
Investments
A4
292
Other
A5
6,033
**Total income**
**A**
**335,398**
**Expenditure on:**
Charitable activities
B2
313,771
**Total expenditure**
**B**
**313,771**
**Net income for the year**
**21,627**
**Net income after transfers**
**A-B-C**
**21,627**
**Net movement in funds**
**21,627**
**Reconciliation of funds:-**
**E**
**Total funds brought forward**
270,543
**Total funds carried forward**
**292,170**
**Unrestricted**
**Funds**
**2022**
**£**|
**Current year**
45,569
280,094
3,410
292
6,033
**Unrestricted**
**Funds**
**2022**
**£**|**Current year**
178,990
-
-
-
-
**178,990**
194,611
**194,611**
**(15,621)**
**(15,621)**
**(15,621)**
113,056
**97,435**
**Restricted**
**Funds**
**2022**
**£**|**Current year**
-
-
-
-
-
**-**
-
**-**
**-**
**-**
**-**
105
**105**
**Endowment**
**Funds**
**2022**
**£**|**Current year**
**224,559**
**280,094**
**3,410**
**292**
**6,033**
**514,388**
**508,382**
**508,382**
**Total Funds**
**2022**
**£**|**Prior Year**
99,074
209,852
2,863
29
-
**Total Funds**
**2021**
**£**|
|---|---|---|---|---|---|
||**335,398**||||**311,818**|
||313,771||||275,479|
||**313,771**||||**275,479**|
|||||**6,006**
**6,006**
**6,006**
**383,704**
**389,710**||
||**21,627**||||**36,339**|
||||||**36,339**|
||**21,627**
270,543||||**36,339**
347,363|
||**292,170**||||**383,702**|
The 'SORP Ref' indicated above is the classification of income set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the Balance Sheet.
A separate Statement of Total Recognised Gains and Losses is not required as this statement includes all recognised gains and losses.
All activities derive from continuing operations
**The notes attached on pages 8 to 26 form an integral part of these accounts.**
2
## **YMCA Taunton - Statement of Financial Activities for the year ended 31 August 2022**
## **YMCA Taunton - Analysis of prior year total funds, as required by paragraph 4.2 of the SORP**
|**SORP**
**Income & Endowments from:**
Donations & Legacies
A1
Charitable activities
A2
Other trading activities
A3
Investments
Other
A4
A5
**Total income**
**A**
**Expenditure on:**
Raising funds
B1
Charitable activities
Other
Tax on surplus on ordinary activiti
Other taxation
B2
B3
B3
B3
**Total expenditure**
**B**
Net gains on investments
B4
**Net income for the year**
**Transfers between funds**
**C**
**Net income after transfers**
**Net movement in funds**
**Reconciliation of funds:-**
**E**
**Total funds brought forward**
**Total funds carried forward**
**Ref**|
**Prior Year**
45,659
209,852
2,863
29
-
**Unrestricted**
**Funds**
**2021**
**£**|**Prior Year**
53,415
-
-
-
-
**Restricted**
**Funds**
**2021**
**£**|**Prior Year**
**Prior Year**
**nds**
-
**99,074**
-
**209,852**
-
**2,863**
-
**29**
-
**-**
-
**311,818**
-
**-**
-
**275,479**
-
**-**
-
**-**
-
**-**
**-**
**275,479**
-
-
-
36,339
-
**-**
-
36,339
**-**
**36,339**
105
**347,363**
**Endowment**
**Funds**
**Total Fu**
**2021**
**£**
**2021**
**£**|
|---|---|---|---|
||258,403|53,415||
||-
241,010
-
-
-|-
34,469
-
-
-||
||**241,010**|**34,469**||
||-
17,393
-|-
18,946
-||
||17,393|18,946||
||**17,393**
253,148|**18,946**
94,110||
||**270,541**|**113,056**|**105**
**383,702**|
## **All activities derive from continuing operations**
A separate Statement of Total Recognised Gains and Losses is not required as this statement includes all recognised gains and losses.'
**The notes attached on pages 8 to 26 form an integral part of these accounts.**
3
## **YMCA Taunton - Statement of Financial Activities for the year ended 31 August 2022**
**YMCA Taunton - Resources applied in the year ended 31 August 2022 towards fixed assets for Charity use:-**
|**for Charity use:-**|||
|---|---|---|
|Funds generated in the year as detailed in the SOFA
**Net resources available to fund charitable activities**|**2022**
**£**
6,006
**6,006**|**2021**
**£**
36,339|
|||**36,339**|
**The notes attached on pages 8 to 26 form an integral part of these accounts.**
4
## **YMCA Taunton - Statement of Financial Activities for the year ended 31 August 2022**
## **Movements in revenue and capital funds for the year ended 31 August 2022**
## **Revenue accumulated funds**
|Accumulated funds brought forward
Recognised gains and losses before
transfers
**Closing revenue funds**|**Unrestricted**
**Funds**
**2022**
**£**
270,543
21,627|**Restricted**
**Funds**
**2022**
**£**
113,056
(15,621)
**97,435**
**97,435**|**Endowment**
**Funds**
**2022**
**£**
105
-
**105**
**105**|**Total**
**Funds**
**2022**
**£**
383,704
6,006
**389,710**|**Last year**
**Total Funds**
**2021**
**£**
**347,363**
36,339|
|---|---|---|---|---|---|
||**292,170**||||**383,702**|
||**292,170**|||**389,710**|**383,702**|
## **Designated revenue funds included within the unrestricted funds above**
|At 1 September
Transfer (to)/from revenue accumulated funds
**At 31 August**|**Total**
**Funds**
**2022**
**£**
133,035
-|**Last year**
**Total Funds**
**2021**
**£**
108,745
24,290|
|---|---|---|
||133,035|133,035|
The purposes for which these funds have been designated are described in Note 20 to the accounts.
## **Summary of funds**
||||||
|---|---|---|---|---|
|**Summary of funds**
Revenue accumulated funds
Revenue designated funds
**Total funds**|**Unrestricted**
**and**
**Designated funds**
**Restricted**
**Funds**
**2022**
**£**
**2022**
**£**
159,135
97,435
133,035
-
**292,170**
**97,435**|**Endowment**
**Funds**
**2022**
**£**
105
-
**105**|**Total**
**Funds**
**2022**
**£**
**256,675**
**133,035**|**Last Year**
**Total Funds**
**2021**
**£**
250,667
133,035|
||||**389,710**|**383,702**|
## **The notes attached on pages 8 to 26 form an integral part of these accounts.**
5
## **YMCA Taunton - Statement of Financial Activities for the year ended 31 August 2022**
## **YMCA Taunton**
**Income and Expenditure Account for the year ended 31 August 2022 as required by the Companies Act 2006**
|**_Income_**
Income from operations
Refunds from HMRC on gift aided donations
Investment income
Interest receivable
Other operating income
**Gross income in the year before exceptional items**
**Gross income in the year including exceptional items**
**_Expenditure_**
Charitable expenditure, excluding depreciation and amortisation
Depreciation and amortisation
Governance costs
Realised losses on disposals of social investments which are programme related
**Total expenditure in the year**
**Net income before tax in the financial year**
Tax on surplus on ordinary activities
**Net income after tax in the financial year**
**Retained surplus for the financial year**|**2022**
**£**
508,063
-
292
6,033
**514,388**
**514,388**
491,706
14,676
2,000
-
**508,382**
**6,006**
-
**6,006**
**6,006**|**2021**
**£**
310,789
1,000
29
-|
|---|---|---|
|||**311,818**|
|||**311,818**|
|||258,803
14,676
2,000
-|
|||**275,479**
**36,339**
-|
|||**36,339**|
|||**36,339**|
All activities derive from continuing operations
In accordance with the provisions of the Companies Act 2006, the headings and subheadings used in the Income and Expenditure account have been adapted to reflect the special nature of the charity's activities.
## **The notes attached on pages 8 to 26 form an integral part of these accounts.**
6
## **YMCA Taunton - Balance Sheet as at 31 August 2022**
## **SORP**
|||**SORP**|||||
|---|---|---|---|---|---|---|
||Note|**Ref**||**2022**||**2021**|
|||||**£**||**£**|
|**Fixed assets**||A|||||
|Tangible assets|10|
A2||78,431||93,107|
|**Current assets**||B|||||
|Stocks||B1|100||100||
|Debtors|12|B2|23,064||18,558||
|Cash at bank and in hand||B4|450,428||396,276||
|**Total current assets**|||473,592||414,934||
|**Creditors: amounts falling due within**|||||||
|**one year**|13|C1|(162,313)||(124,337)||
|**Net current assets**||||311,279||290,597|
|**The total net assets of the charity**||||**389,710**||**383,704**|
|**The total net assets of the charity are**|**funded**|**by the**|**funds of the**|**charity, as follows:-**|||
|**Endowment funds**|||||||
|Endowment Revenue Funds|18|D1|105||105||
|||||105||105|
|**Restricted funds**|||||||
|Restricted Revenue Funds|18|D2|97,435||113,056||
|||||97,435||113,056|
|**Unrestricted Funds**|||||||
|Unrestricted Revenue Funds|18|D3|159,135||137,508||
|||||159,135||137,508|
|**Designated Funds**|||||||
|Designated Revenue Funds|18|D3|133,035||133,035||
|||||133,035||133,035|
|**Total charity funds**||||**389,710**||**383,704**|
The 'SORP Ref' indicated above is the classification of Balance Sheet items as set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the SOFA..
The Trustees acknowledge their responsibilities for complying with the requirements of charity legislation with respect to accounting records and the preparation of accounts.
The Trustees are satisfied that, although the charity is not registered under the Companies Acts, if it were so registered, it would be eligible to prepare accounts in accordance with the provisions in Part 15 of the Companies Act 2006. applicable to companies subject to the small companies regime.
## **Mr Antony White**
Trustee
Approved by the board of trustees on 20 May 2023
**The notes attached on pages 8 to 26 form an integral part of these accounts.**
7
## **YMCA Taunton**
## **Notes to the Accounts for the year ended 31 August 2022**
## **1 Accounting policies**
## _**Policies relating to the production of the accounts.**_
## **Basis of preparation and accounting convention**
The accounts have been prepared on the accruals basis, under the historical cost convention, and in accordance with the Financial Reporting Standard 102, (effective 1st January 2016) and 'FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), published by the Charity Commission in England & Wales (CCEW) , effective January 2016, , and in accordance with all applicable law in the charity's jurisdiction of registration, except that the charity has prepared the financial statements in accordance with the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), in preference to the previous SORP, the SORP 2005, which has been withdrawn, notwithstanding the fact that the extant statutory regulations, the Charities (Accounts and Reports) Regulations 2008 refer explicitly to the SORP 2005. This has been done to accord with current best practice.
All Income and expenses have been included in the accounts in so far as they can be measured with reasonable accuracy and there is a a fair expectation of their value and certainty.
## **Going Concern**
The charitable activities are entirely dependent on continuing grant aid and voluntary donations as well as trading revenues. As a consequence, the going concern basis is dependent on the future flow of these uncertain funding streams. Accordingly, the Trustees have obtained forecasts and, after reviewing the financial forecasts for future periods to 31st August 2023, the Trustees are satisfied that, at the time of approving the financial statements, it is appropriate to adopt the going concern basis in preparing the financial statements. Other than these matters, the Trustees are not aware of any material uncertainites about the charity's ability to continue as a going concern.
## **Risks and future assumptions**
The charity is a public benefit entity.
## _**Policies relating to categories of income and income recognition.**_
## **Nature of income**
Gross income represents the value, net of value added tax and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
## **Categories of Income**
Income is categorised as income from exchange transactions (contract income) and income from non-exchange transactions (gifts), investment income and other income.
**Income from exchange transactions** is received by the charity for goods or services supplied under contract or where entitlement is subject to fulfilling performance related conditions. The income the charity receives is approximately equal in value to the goods or services supplied by the charity to the purchaser.
**Income from a non-exchange transaction** is where the charity receives value from the donor without providing equal value in exchange, and includes donations of money, goods and services freely given without giving equal value in exchange.
8
## **YMCA Taunton**
## **Notes to the Accounts for the year ended 31 August 2022**
## **Income recognition**
Income, whether from exchange or non exchange transactions, is recognised in the statement of financial activities (SOFA) on a receivable basis, when a transaction or other event results in an increase in the charity’s assets or a reduction in its liabilities and only when the charity has legal entitlement, the income is probable and can be measured reliably.
Dividends are accrued when the shareholder’s right to receive payment is established.
Income subject to terms and conditions which must be met before the charity is entitled to the resources is not recognised until the conditions have been met.
All income is accounted for gross, before deducting any related fees or costs.
## **Accounting for deferred income and income received in advance**
Where terms and conditions relating to income have not been met or uncertainty exists as to whether the charity can meet any terms or conditions otherwise within its control, income is not recognised but is deferred as a liability until it is probable that the terms or conditions imposed can be met.
Any grant that is subject to performance-related conditions received in advance of delivering the goods and services required by that condition, or is subject to unmet conditions wholly outside the control of the recipient charity, is accounted for as a liability and shown on the balance sheet as deferred income. Deferred income is released to income in the reporting period in which the performance-related or other conditions that limit recognition are met.
When income from a grant or donation has not been recognised due to the conditions applying to the gift not being wholly within the control of the recipient charity, it is disclosed as a contingent asset if receipt of the grant or donation is probable once those conditions are met.
Where time related conditions are imposed or implied by a funder, then the income is apportioned to the time periods concerned,and, where applicable, is accounted for as a liability and shown on the balance sheet as deferred income. When grants are received in advance of the expenditure on the activity funded by them, but there are no specific time related conditions, then the income is not deferred.
Any condition that allows for the recovery by the donor of any unexpended part of a grant does not prevent recognition of the income concerned, but a liability to any repayment is recognised when repayment becomes probable.
## **Donated goods, facilities and services**
**Donated fixed assets** are recognised at the current fair value. All such donations are recognised as donation income, and debited to fixed assets.
**Donated goods that are not fixed assets** are accounted for at a fair value, unless it is impractical to reliably measure the value of the donated items.
In the absence of any direct evidence of fair value of donated goods, then a value is derived from the cost of the item to the donor or, in the case of goods that are expected to be sold, the estimated resale value after deducting any anticipated costs of sales.
If it is impracticable to measure the fair value of goods donated for resale, or the costs of valuation outweigh the benefits, the donated goods are recognised as income when sold, with an equivalent amount being recognised as an expense.
The costs of goods donated for distribution to beneficiaries is deemed to be the fair value of those goods upon receipt. When the goods are distributed freely or for a nominal consideration, then the carrying amount is adjusted at the time of sale, to the value at the point of distribution and the adjustment is shown as a cost of donations made.
9
## **YMCA Taunton**
## **Notes to the Accounts for the year ended 31 August 2022**
The carrying amount of any stock held for distribution is assessed for impairment at the reporting date. All donated goods are recognised as donation income, and debited to trading stock.When trading stock is subsequently sold, or appropriated to meet an expense, then the carrying value of the stock is recognised as an expense. In accordance with the SORP, goods donated for distribution to beneficiaries, or for consumption by the charity are included in _'legacies and donations_ '. Goods donated for resale are included in _'Income from other trading activities'_
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be the fair value of those gifts at the time of their receipt. If the goods held are to be distributed freely or for a nominal consideration, then the carrying amount is subsequently adjusted to reflect the lower of deemed cost adjusted for any loss of service potential and replacement cost. Replacement cost is the economic cost incurred if the charity was to replace the service potential of the donated goods at its own expense in the most economic manner.
**Donated services and facilities** (including seconded staff and use of property) are included in the accounts on the basis of the value of the gift to the charity.
All donated services and facilities are recognised as donation income when received,(provided the value of the gift can be measured reliably) and recognised as an expense with an equivalent value.
## **Membership subscriptions**
The income and any associated Gift Aid or other tax refund from a membership subscription received by the charity in the nature of a gift, is accounted for on the same basis as a donation.
The income from a membership subscription received by the charity where the subscription purchases the right to services or benefits is recognised as income from charitable activities.
## _**Policies relating to expenditure on goods and services provided to the charity.**_
## **Recognition of liabilities and expenditure**
A liability, and the related expenditure, is recognised when a legal or constructive obligation exists as a result of a past event, and when it is more likely than not that a transfer of economic benefits will be required in settlement, and when the amount of the obligation can be measured or reliably estimated..
Liabilities arising from future funding commitments and constructive obligations, including performance related grants, where the timing or the amount of the future expenditure required to settle the obligation are uncertain, give rise to a provision in the accounts, which is reviewed at the accounting year end. The provision is increased to reflect any increases in liabilities, and is decreased by the utilisation of any provision within the period, and reversed if any provision is no longer required. These movements are charged or credited to the respective funds and activities to which the provision relates.
## **Allocating costs to activities**
Direct costs that are specifically related to an activity are allocated to that activity. Shared direct costs and support costs are apportioned between activities.
The basis for apportionment, which is consistently applied, and proportionate to the circumstances, is :-
**Staffing** - on the basis of time spent in connection with any particular activity. **Staffing** - on a per capita basis, based on the number of of people employed within any partiular activity. **Premises related costs** - on the proportion of floor area occupied by a particular activity.
**Non specific support costs** - on the basis of the usage of resources, in terms of time taken, capacity used, request made or other measures
10
## **YMCA Taunton**
## **Notes to the Accounts for the year ended 31 August 2022**
## **Volunteers**
In accordance with the SORP, and in recognition of the difficulties in placing a monetary value on the contribution from volunteers, the contribution of volunteers is not included within the income of the charity.
However, the trustees value the significant contribution made to the activities of the charity by unpaid volunteers and this is described more fully in Note6.
## _**Policies relating to assets, liabilities and provisions and other matters.**_
## _**Tangible fixed assets**_
Tangible fixed assets are measured at their original cost value, or subsequent revaluation, or if donated, as described above. Cost value includes all costs expended in bringing the asset into its intended working condition.
Depreciation has been provided at the following rates in order to write off the assets to their anticipated residual value over their estimated useful lives.
Leasehold premises 2 % straight line Plant and machinery 20 % straight line Improvements to property 2 % straight line
A regular annual review of the likelihood of asset impairment is undertaken.
## **Accounting for capital grants and fixed asset funds.**
Gifts of tangible fixed assets or grants of a capital nature, given for the purposes of acquiring specific assets to be fully utilised in the furtherance of the objects of the charity, are credited to fixed asset funds after the donated asset has been received or sums have been properly expended on the restricted purpose.
Where the terms of the gift require the charity to hold the asset on an ongoing basis for a specific purpose, then the fixed asset fund so created is categorised as a restricted fixed asset fund, and the relevant restrictions are noted in the fixed asset note 10.
Where the terms of the gift are met once the asset is acquired, so allowing the charity to use the asset on an unrestricted basis, including the right to receive the proceeds of any future sale of the asset on an unrestricted basis, then the fixed asset fund so created is categorised as a designated fixed asset fund.
When assets are acquired for the furtherance of the charity's objects, utilising the charity's own unrestricted funds, a transfer is made from unrestricted funds to a designated fixed asset fund.
Whether acquired with unrestricted or restricted funds, the asset acquired is initially shown in the balance sheet at the full cost of acquisition or subsequent revaluation.
As the related assets are depreciated, in accordance with the depreciation policy,in order to reflect the dimunition in the asset,a transfer is made from the relevant fixed asset funds to either unrestricted or restricted revenue funds, as appropriate to the terms of the original gift, if any.
The effect of this policy is that the aggregate of all fixed asset funds shall equate to the net book value of fixed assets.
In the first year that this policy was adopted, a transfer to fixed asset funds was made equivalent to the net book value of the assets.
Any residual liability to the donor arising from, for example, the asset's future sale, is disclosed as a contingent liability unless the event that would trigger repayment of the grant becomes probable in which case a liability for repayment is recognised.
Insofar as this policy relates to Government grants and to the extent that it may be a departure from the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), such departure is justified on the basis that it is in order to comply with the SORP.
11
## **YMCA Taunton**
## **Notes to the Accounts for the year ended 31 August 2022**
## **Stocks and work in progress**
Stock is valued at the lower of cost and net realisable value.
## **Debtors**
Debtors are measured at their recoverable amounts at the balance sheet date.
## **Creditors and provisions**
Creditors and provisions are recognised where the charity has a present obligation resulitng from a past event that will probably result in the transfer of funds to a third party an the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are recognised at their settlement amount.
## **Financial instruments including cash and bank balances**
Cash held by the charity is included at the amount actually held and counted at the year end. Bank balances, whether in credit or overdrawn, are shown at the amounts properly reconciled to the bank statements.
## **Leasing and hire purchase contracts and commitments**
Assets held under finance leases and hire purchase contracts, which are those where substantially all the risks and rewards of ownership of the asset have passed to the charity, are capitalised in the balance sheet and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability.
The interest element of the rental obligations is charged to the profit and loss account over the period of the lease and represents a constant proportion of the balance of capital repayments outstanding.
Rentals paid under operating leases are charged to income on a straight line basis over the lease term.
## **Pensions - defined contribution schemes**
The charity operates a defined contribution pension scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
## **Fund Accounting**
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.
Designated funds are unrestricted funds earmarked by the Trustees for particular purposes.
Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal or as implied by law.
Endowment funds are funds donated to the charity, where the funds shall be invested and the charity shall enjoy the benefit of the income from the capital fund, but where restrictions are placed on the use of the capital.
12
## **YMCA Taunton**
## **Notes to the Accounts for the year ended 31 August 2022**
## **2 Liability to taxation**
The Trustees consider that the charity satisfies the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 for UK corporation tax purposes. Accordingly, the Charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by chapter 3 part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively on the specific charitable objects of the charity and for no other purpose. Value Added Tax is not recoverable by the charity, and is therefore included in the relevant costs in the Statement of Financial Activities.
## **3 Winding up or dissolution of the charity**
If upon winding up or dissolution of the charity there remain any assets, after the satisfaction of all debts and liabilities, the assets represented by the accumulated fund shall be transferred to some other charitable body or bodies having similar objects to the charity.
## **4 Significance of financial instruments to the charity's position**
There are no financial instruments that have a significant effect on the charity's financial position.
## **5 Net surplus before tax in the financial year**
|**Net surplus before tax in the financial year**|||
|---|---|---|
||**2022**|**2021**|
||**£**|**£**|
|The net surplus before tax in the financial year is stated after charging:-|||
|Depreciation of owned fixed assets|14,676|14,676|
|Pension costs|4,506|4,028|
## **6 The contribution of volunteers**
The charity depends on the support of its volunteers, which is much appreciated. The charity had 19 Volunteers who donated many hours of their time in various roles across our charity. The arrangements with volunteers are difficult to value precisely in monetary terms and have not been recognised in the Statement of Financial Activities. The volunteers and the charity accept and agree that no contract of employment is created by these arrangements.
## **7 Staff costs and emoluments**
|**_Salary costs_**|**2022**|**2021**|
|---|---|---|
||**£**|**£**|
|Gross Salaries excluding trustees and key management personnel|61,694|42,981|
|Employer's National Insurance for all staff|5,755|4,295|
|Employer's operating costs of defined|||
|contribution pension schemes|4,506|4,028|
|**Total salaries, wages and related costs**|**71,955**|**51,304**|
|The average number of part time staff employed in the year was|12|12|
|The average number of full time staff employed in the year was|8|7|
|The estimated full time equivalent number of all staff employed in the year was|14|12|
|**_The estimated equivalent number of full time staff deployed in different activities in the year was:-_**|||
|Youth Club and Sports Activities|2|3|
|Pre-School|9|7|
|Administration and Support Staff|3|2|
|**_The estimated full time equivalent number of all staff employed as above_**|14|12|
13
## **YMCA Taunton**
## **Notes to the Accounts for the year ended 31 August 2022**
Neither the trustees nor any persons connected with them have received any remuneration from the charity or any related entity, either in the current or prior year.
No employees received emoluments (excluding pension costs) in excess of £60,000 per annum.
## **8 Defined contribution pension schemes**
The charity operates a defined contribution pension scheme, the costs of which are shown above.
Any liabilites and assets associated with the scheme are shown under debtors and creditors.
## **9 Remuneration and payments to Trustees and persons connected with them**
No trustees or persons connected with them received any remuneration from the charity, or any related entity.
## **10 Tangible fixed assets**
|**_Current Year_**
**Cost**
At 1 September 2021
**At 31 August 2022**
**Depreciation**
At 1 September 2021
Charge for the year
**At 31 August 2022**
**Net book value**
**At 31 August 2022**
**At 31 August 2021**
**_Prior Year_**
**Cost**
01 September 2020
**31 August 2021**
**Depreciation**
**Net book value**
**31 August 2021**|**Land and**
**Buildings**
**Plant &**
**Machinery**
**Motor**
**Vehicles**
**Total**
£
£
£
£
133,445
38,469
-
171,914|
|---|---|
||**133,445**
**38,469**
**-**
**171,914**|
||31,257
47,550
-
78,807
5,436
9,240
-
14,676|
||**36,693**
**56,790**
**-**
**93,483**|
||**96,752**
**(18,321)**
**-**
**78,431**|
|||
||**102,188**
**(9,081)**
**-**
**93,107**|
||**Land and**
**Buildings**
**Plant &**
**Machinery**
**Motor**
**Vehicles**
**Total**
£
£
£
£
133,445
38,469
-
171,914|
||**133,445**
**38,469**
**-**
**171,914**|
||**133,445**
**38,469**
**-**
**171,914**|
14
**31 August 2020**
**133,445 38,469 - 171,914**
## **YMCA Taunton**
**Notes to the Accounts for the year ended 31 August 2022**
15
## **YMCA Taunton**
## **Notes to the Accounts for the year ended 31 August 2022**
|**11Stocks & Work in Progress**
Stocks before write downs
**_Analysis of the carrying value of stocks and work in progress by activities_**
**_Work in Progress_**
**2022**
**2021**
**£**
**£**
**_Activity_**
Preschool
-
-
-
-
**12 Debtors**
Trade debtors
Prepayments and accrued income
Other debtors
**13 Creditors: amounts falling due within one year**
Trade creditors
Accruals
PAYE, NIC VAT and other taxes
Other creditors|**11Stocks & Work in Progress**
Stocks before write downs
**_Analysis of the carrying value of stocks and work in progress by activities_**
**_Work in Progress_**
**2022**
**2021**
**£**
**£**
**_Activity_**
Preschool
-
-
-
-
**12 Debtors**
Trade debtors
Prepayments and accrued income
Other debtors
**13 Creditors: amounts falling due within one year**
Trade creditors
Accruals
PAYE, NIC VAT and other taxes
Other creditors|**2022**
**£**
**2021**
**£**
100
100|
|---|---|---|
|||100
100|
|||**_Stocks_**
**2022**
**2021**
**£**
**£**
100
100|
||-
-|100
100|
|||**2022**
**2021**
**£**
**£**
19,716
13,988
2,316
2,627
1,032
1,943|
|||**23,064**
**18,558**|
|||**2022**
**2021**
**£**
**£**
28,313
13,179
123,114
100,396
3,583
3,459
7,303
7,303|
|||**162,313**
**124,337**|
## **14 Loans to trustees included in debtors**
There have been no loans to trustees.
## **15 Guarantees made by the charity on behalf of trustees**
There have been no guarantees made on behalf of trustees.
|**16 Income and Expenditure account summary**
**At 1 September 2021**
Surplus after tax for the year
**At 31 August 2022**|**2022**
**£**
**2021**
**£**
383,702
347,363
6,006
36,339|
|---|---|
||**389,708**
**383,702**|
16
## **YMCA Taunton**
## **Notes to the Accounts for the year ended 31 August 2022**
## **17 Particulars of how particular funds are represented by assets and liabilities**
|**At 31 August 2022**
Tangible Fixed Assets
Current Assets
Current Liabilities
**At 1 September 2021**
Tangible Fixed Assets
Current Assets
Current Liabilities|**Unrestricted**
**funds**
**Designated**
**funds**
**Endowment**
**funds**
**Restricted**
**funds**
**Total**
**Funds**
**£**
**£**
**£**
**£**
**£**
78,431
-
-
-
**78,431**
243,017
133,035
105
97,435
**473,592**
(162,313)
-
-
-
**(162,313)**|
|---|---|
||**159,135**
**133,035**
**105**
**97,435**
**389,710**|
||**Unrestricted**
**funds**
**£**
**Designated**
**funds**
**£**
**Endowment**
**funds**
**£**
**Restricted**
**funds**
**£**
**Total**
**Funds**
**£**
93,107
-
-
-
**93,107**
168,738
133,035
105
113,056
**414,934**
(124,337)
-
-
-
**(124,337)**|
||**137,508**
**133,035**
**105**
**113,056**
**383,704**|
## **18 Change in total funds over the year as shown in Note 17 , analysed by individual funds**
|**_Unrestricted and designated funds:-_**
Unrestricted Revenue Funds
Designated Revenue Funds
**Total unrestricted and designated funds**
**_Restricted funds:-_**
Building Fund
Projects and Equipment
3G Pitch Fund
YIF Fund
**Total restricted funds**
**_Endowment funds:-_**
Sundry other funds
**Total endowment funds**
**Total charity funds**|**Funds brought**
**forward from**
**Movement in**
**funds in 2022**
**Transfers**
**between**
**Funds carried**
**forward to**
**2021**
**funds in**
**2023**
**2022**
**£**
**See Note 19**
**£**
**See Note 0**
**£**
**£**
137,508
21,627
**-**
**159,135**
133,035
-
**-**
**133,035**|
|---|---|
||**270,543**
**21,627**
**-**
**292,170**|
||60,754
(15,621)
-
**45,133**
17,362
-
-
**17,362**
27,545
-
-
**27,545**
7,395
-
-
**7,395**|
||**113,056**
**(15,621)**
**-**
**97,435**|
||105
-
-
**105**|
||**105**
**-**
**-**
**105**|
|||
||**383,704**
**6,006**
**-**
**389,710**|
17
## **YMCA Taunton**
## **Notes to the Accounts for the year ended 31 August 2022**
## **19 Analysis of movements in funds over the year as shown in Note 18**
|**_Unrestricted and designated funds:-_**
Unrestricted Revenue Funds
**_Restricted funds:-_**
Projects and Equipment|**Income**
**2022**
**£**
335,398
178,990|**Expenditure**
**2022**
**£**
(313,771)
(194,611)|**Other**
**Gains &**
**Losses**
**2022**
**£**
-
-|**Movement**
**in funds**
**2022**
**£**
**21,627**
**(15,621)**|
|---|---|---|---|---|
||**514,388**|**(508,382)**|**-**|**6,006**|
## **20 The purposes for which the funds as**
## _**Unrestricted and designated funds:-**_
Unrestricted Revenue Funds
Unrestricted Revaluation Reserve
Designated Revenue Funds Designated Fixed Asset Funds
YMCA taunton's Reserves Policy is to maintain sufficient levels to enable normal operating activitioes to continue over a period of up to 12 months, should a shortfall in income occur and to take account of potential risks and contingencies that may arise from time to time.
This fund represents the unrestricted surplus arising on the revaluation of the charity's assets.
This fund represents the unrestricted surplus that has been designated by the Trustees for an essential spend or particular future purpose.
The purpose of these funds is described under the accounting policy 'Accounting for capital grants and fixed asset funds'.
## _**Restricted funds:-**_
The purpose of these funds is described under the accounting policy Restricted Fixed Asset Funds 'Accounting for capital grants and fixed asset funds'. This fund represents the restricted surplus arising on the revaluation of the Restricted Revaluation Reserve charity's assets. Funds were received towards the improvements to the building which is Building Fund being depreciated on a straight line basis Funds were received towards the replacement of equipment which is being Projects and Equipment depreciated on a straight line basis Funds were received towards the replacement of the 3G pitch which is 3G Pitch Fund being depreciated on a straight line basis Funds were received that directly related to the spending on a youth YIF Fund initiative. - _**Endowment funds:-**_ The purpose of these funds is described under the accounting policy Endowment Fixed Asset Funds 'Accounting for capital grants and fixed asset funds'. This fund represents the restricted surplus relating to endowment funds Endowment Revaluation Reserve arising on the revaluation of the charity's assets.
## **21 Ultimate controlling party**
The charity is under the control of its legal members.
18
## **YMCA Taunton**
**Detailed analysis of income and expenditure for the year ended 31 August 2022 as required by the SORP 2015**
## _**This analysis is classsified by conventional nominal descriptions and not by activity.**_
## **22 Donations, Grants and Legacies**
|**Donations and gifts from individuals**
Small donations individually less than
£1000
Refunds from HMRC on gift aided
donations
**Total donations and gifts from**
**individuals**
**Revenue grants from government and**
**public bodies**
Small grants individually less than £1000
Somerset Communities
Somerset County Council
Young Carers
Coronavirus Job retnetion Scheme
Avon and Somerset Police
DWP
Somerset West and Taunton Council
National Lottery Community Funding
**Total public sector revenue grants**|**Current year**
**Unrestricted**
**Funds**
**2022**
**£**
3,850
-|**Current year**
**Restricted**
**Funds**
**2022**
**£**
-
-|**Current year**
**Endowment**
**Funds**
**2022**
**£**
-
-
**-**|**Current year**
**Total Funds**
**2022**
**£**
**3,850**
**-**
**3,850**
|**Prior Year**
**Total Funds**
**2021**
**£**
1,390
1,000
**2,390**
|
|---|---|---|---|---|---|
||**3,850**|**-**||||
||**Current year**
**Unrestricted**
**Funds**
**2022**
**£**
1,000
-
9,215
-
-
-
13,498
4,000
10,000|**Current year**
**Restricted**
**Funds**
**2022**
**£**
-
101,546
2,565
7,382
225
2,000
-
62,772
-|**Current year**
**Endowment**
**Funds**
**2022**
**£**
-
-
-
-
-
-
-
-
-|**Current year**
**Total Funds**
**2022**
**£**
**1,000**
**101,546**
**11,780**
**7,382**
**225**
**2,000**
**13,498**
**66,772**
**10,000**|**Prior Year**
**Total Funds**
**2021**
**£**
500
1,700
34,135
8,486
29,708
1,600
-
-
-|
||**37,713**|**176,490**|**-**|**214,203**|**76,129**|
All the grants in the prior year were unrestricted.
18
## **YMCA Taunton**
**Detailed analysis of income and expenditure for the year ended 31 August 2022 as required by the SORP 2015**
**Revenue grants from government and public bodies - Prior Year analysis**
|Small grants individually less than £1000
Arnold Clark
SWTF
Sport England
National Council of YMCA
Allianz
Co-Operative
Enter name of donor on the analysis Step
25 Section A1-4
Enter name of donor on the analysis Step
25 Section A1-4
**Total private sector revenue grants**
**Prior Year**
**Revenue grants and donations from**
**non public bodies**|**Prior Year**
**Prior Year**
**Unrestricted**
**Restricted**
**Funds**
**Funds**
**2021**
**2021**
**£**
**£**
34,635
41,494|**Prior Year**
**Endowment **
-
-
-
-
-
-
-
-
-
**Funds**
**2021**
**£**
-
**Current year**
**Endowment**
**Funds**
**2022**
**£**|**Prior Year**
**Total Funds**
**500**
5,194
**2,500**
-
**-**
3,300
**-**
7,466
**-**
4,455
**1,000**
-
**2,461**
-
**-**
-
**-**
-
**6,461**
**20,415**
**2021**
**£**
**76,129**
**Current year**
**Prior Year**
**Total Funds**
**Total Funds**
**2022**
**2021**
**£**
**£**|
|---|---|---|---|
||500
-
-
2,500
-
-
-
-
-
-
1,000
-
2,461
-
-
-
-
-
**Current year**
**Current year**
**Unrestricted**
**Funds**
**Restricted**
**Funds**
**2022**
**2022**
**£**
**£**|||
||**3,961**
**2,500**|**-**||
All the grants in the prior year were unrestricted.
**Revenue grants and donations from non public bodies (Include Gift Aid donations from subsidiaries) - Prior Year analysis**
**Prior Year**
|**Prior Year**
**Unrestricted**
**Funds**
**2021**
**£**
8,494|**Prior Year**
**Restricted**
**Funds**
**2021**
**£**
11,921|**Prior Year**
**Endowment**
**Funds**
**2021**
**£**
-
**Current year**
**Endowment**
**Funds**
**2022**
**£**
-|**Prior Year**
**Total Funds**
**2021**
**£**
**20,415**
**Current year**
**Total Funds**
**2022**
**£**
45|**Prior Year**
**Total Funds**
**2021**
**£**|
|---|---|---|---|---|
|**Current year**
**Unrestricted**
**Funds**
**2022**
**£**|**Current year**
**Restricted**
**Funds**
**2022**
**£**||||
|45|-|||140|
19
**Membership subscriptions as donations**
## **YMCA Taunton**
**Detailed analysis of income and expenditure for the year ended 31 August 2022 as required by the SORP 2015**
20
## **YMCA Taunton**
**Detailed analysis of income and expenditure for the year ended 31 August 2022 as required by the SORP 2015**
## **Total Donations, Grants and Legacies**
|**Total Donations, Grants and**
**A1**
**Legacies**
All the donations and gifts in the prior year
**_Prior year_**
**Total Donations, Grants and**
**A1**
**Legacies**|**45,569**
**178,990**|**45,569**
**178,990**|**-**|**224,559**
|**99,074**
|
|---|---|---|---|---|---|
||were unrestricted.
**Unrestricted**
**Funds**
**Restricted**
**Funds**
**2021**
**2021**
**£**
**£**||**Endowment**
**Funds**
**2021**
**£**|**99,074**
**Prior Year**
**Total Funds**
**2021**
**£**||
||**45,659**|**53,415**|**-**|||
## **23 Income from charitable activities - Trading Activities**
|**_Current year_**
**Primary purpose and ancillary trading**
Youth Club and Sports Activities
Pre-School
Letting of property for charitable purposes
**Total Primary purpose and ancillary**
**trading**|**Current year**
**Unrestricted**
**Funds**
**2022**
**£**
61,356
169,438
49,300|**Current year**
**Restricted**
**Funds**
**2022**
**£**
-
-
-|**Current year**
**Endowment**
**Funds**
**2022**
**£**
-
-
-|**Current year**
**Total Funds**
**2022**
**£**
**280,094**
**61,356**
**169,438**
**49,300**|**Prior Year**
**Total funds**
**2021**
**£**
**209,852**
33,195
149,544
27,113|
|---|---|---|---|---|---|
||**280,094**|**-**|**-**|||
## **24 Total Income from charitable activities**
|**_Current year_**
Total income from charitable trading
**Total from charitable activities**
**A2**|**Current year**
**Current year**
**Current year**
**Unrestricted**
**Funds**
**Restricted**
**Funds**
**Endowment**
**Funds**
**2022**
**2022**
**2022**
**£**
**£**
**£**
280,094
-
-|**Current year**
**Total Funds**
**2022**
**£**
**280,094**|**Prior Year**
**Total Funds**
**2021**
**£**
209,852|
|---|---|---|---|
||**280,094**
**-**
**-**|**280,094**|**209,852**|
## **25 Income from other, non charitable, trading activities**
|**Current year**|**Current year**|**Current year**|**Current year**|**Prior Year**|
|---|---|---|---|---|
|**Unrestricted**|**Restricted**|**Endowment**|**Total Funds**|**Total Funds**|
|**Funds**|**Funds**|**Funds**|||
|**2022**|**2022**|**2022**|**2022**|**2021**|
|**£**|**£**|**£**|**£**|**£**|
21
|**YMCA Taunton**
**Detailed analysis of income and expend**
**SORP 2015**
Car Parking Income
Income from fundraising events
Canteen Sales
**Total from other activities**
**A3**|
1,300
-
1,191
-
919
-|
-
-
-|~~**as required b**~~
**1,300**
**1,191**
**919**
**3,410**|
1,289
1,245
329|
|---|---|---|---|---|
||~~**ture for the year ended 31**~~
**3,410**
**-**|~~**August 2022**~~
**-**||~~**y the**~~
**2,863**|
22
## **YMCA Taunton**
**Detailed analysis of income and expenditure for the year ended 31 August 2022 as required by the SORP 2015**
## **26 Investment income**
|**nvestment income**|||||
|---|---|---|---|---|
|Bank Interest Receivable
**Total investment income**
**A4**|**Current year**
**Unrestricted**
**Funds**
**Current year**
**Restricted**
**Funds**
**2022**
**2022**
**£**
**£**
292
-|**Current year**
**Endowment**
**Funds**
**2022**
**£**
-|**Current year**
**Total Funds**
**2022**
**£**
**292**
**292**|**Prior Year**
**Total Funds**
**2021**
**£**
29|
||**292**
**-**|**-**||**29**|
## **27 Other income and gains**
|**_Current year_**
Insurance claims - Revenue items
**Total other income**
**A5**|**Current year**
**Current year**
**Unrestricted**
**Funds**
**Restricted**
**Funds**
**2022**
**2022**
**£**
**£**
6,033
-|**Current year**
**Endowment**
**Funds**
**2022**
**£**
-|**Current year**
**Total Funds**
**2022**
**£**
**6,033**
**6,033**|**Prior Year**
**Total Funds**
**2021**
**£**
-|
|---|---|---|---|---|
||**6,033**
**-**|**-**||**-**|
## **28 Expenditure on charitable activities - Direct spending**
|**_Current Year_**
Grant Expenditure
**Total direct spending**
**B2a**|**Current year**
**Unrestricted**
**Funds**
**Current year**
**Restricted**
**Funds**
**2022**
**2022**
**£**
**£**
15,811
177,105|**Current year**
**Endowment**
**Funds**
**2022**
**£**
-|**Current year**
**Total Funds**
**2022**
**£**
**192,916**
**192,916**|**Prior Year**
**Total Funds**
**2021**
**£**
**23,827**|
|---|---|---|---|---|
||
**15,811**
**177,105**|**-**||**23,827**|
All the expenditure in the prior year was unrestricted.
|**_Prior Year_**
Grant Expenditure
**Total direct spending**
**B2a**|**Prior Year**
**Prior Year**
**Unrestricted**
**Funds**
**Restricted**
**Funds**
**2021**
**2021**
**£**
**£**
19,066
4,761|**Prior Year**
**Endowment**
**Funds**
**2021**
**£**
-|**Prior Year**
**Total Funds**
**2021**
**£**
**23,827**|
|---|---|---|---|
||
**19,066**
**4,761**|**-**|**23,827**|
## **29 Expenditure on charitable activities - Charitable trading**
|**_Current Year_**
Youth Club Expenditure
Pre-School Expenditure
**Total charitable trading costs**
**B2b**|**Current year**
**Unrestricted**
**Funds**
**Current year**
**Restricted**
**Funds**
**Current year**
**Endowment**
**Funds**
**2022**
**2022**
**2022**
**£**
**£**
**£**
**26,166**
**225**
**-**
**141,020**
**-**
**-**|**Current year**
**Total Funds**
**Prior Year**
**Total Funds**
**2022**
**2021**
**£**
**£**
**26,391**
**25,863**
**141,020**
**111,307**|
|---|---|---|
||**167,186**
**225**
**-**|**167,411**
**137,170**|
21
## **YMCA Taunton**
## **Detailed analysis of income and expenditure for the year ended 31 August 2022 as required by the SORP 2015**
|All the expenditure in the prior year was unrestricted.
**_Prior Year_**
**Prior Year**
**Unrestricted**
**Funds**
**Prior Year**
**Restricted**
**Funds**
**Prior Year**
**Endowment**
**Funds**
**2021**
**2021**
**2021**
**£**
**£**
**£**
Youth Club Expenditure
17,360
8,503
-
Pre-School Expenditure
110,444
863
-
**Total charitable trading costs**
**B2b**
**127,804**
**9,366**
**-**
**Support costs for charitable activities**
**Current year**
**Current year**
**Current year**
**_Current Year_**
**Unrestricted**
**Funds**
**Restricted**
**Funds**
**Endowment**
**Funds**
**2022**
**2022**
**2022**
**£**
**£**
**£**
**_Employee costs not included in direct costs_**
-
-
-
-
Salaries - Administrative staff
61,694
-
Defined contribution pension cost -
4,506
-
administrative staff
Employers' NI - Administrative staff
5,755
-
-
Training and welfare - staff
150
-
-
Employers NI Allowance
(3,000)
-
-
Travel and subsistence - staff
270
-
-
**_Premises Expenses_**
Licence fees payable
159
-
-
Rates and water charges
4,552
-
-
Light heat and power
6,186
-
-
Cleaning and waste management
9,381
-
-
Premises repairs, renewals and
7,319
17,281
maintenance
Property insurance
6,596
-
-
**_Administrative overheads_**
Telephone, fax and internet
2,496
-
-
Postage
2
-
-
Stationery and printing
159
-
-
Hire of equipment
480
-
-
Sundry expenses
945
-
-
Clothing
-
-
-
**_Professional fees paid to advisors other than the auditor or examiner_**
Accountancy fees other than
664
-
examination or audit fees
Other legal and professional
4,115
-
-
Affiliation Fees
1,454
-
-
**_Financial costs_**
Bank charges
215
-
-
Depreciation & Amortisation in total
14,676
-
-
**Support costs before reallocation**
**128,774**
**17,281**
**-**
**Total support costs - Current Year**
**128,774**
**17,281**
**-**|All the expenditure in the prior year was unrestricted.
**_Prior Year_**
**Prior Year**
**Unrestricted**
**Funds**
**Prior Year**
**Restricted**
**Funds**
**Prior Year**
**Endowment**
**Funds**
**2021**
**2021**
**2021**
**£**
**£**
**£**
Youth Club Expenditure
17,360
8,503
-
Pre-School Expenditure
110,444
863
-
**Total charitable trading costs**
**B2b**
**127,804**
**9,366**
**-**
**Support costs for charitable activities**
**Current year**
**Current year**
**Current year**
**_Current Year_**
**Unrestricted**
**Funds**
**Restricted**
**Funds**
**Endowment**
**Funds**
**2022**
**2022**
**2022**
**£**
**£**
**£**
**_Employee costs not included in direct costs_**
-
-
-
-
Salaries - Administrative staff
61,694
-
Defined contribution pension cost -
4,506
-
administrative staff
Employers' NI - Administrative staff
5,755
-
-
Training and welfare - staff
150
-
-
Employers NI Allowance
(3,000)
-
-
Travel and subsistence - staff
270
-
-
**_Premises Expenses_**
Licence fees payable
159
-
-
Rates and water charges
4,552
-
-
Light heat and power
6,186
-
-
Cleaning and waste management
9,381
-
-
Premises repairs, renewals and
7,319
17,281
maintenance
Property insurance
6,596
-
-
**_Administrative overheads_**
Telephone, fax and internet
2,496
-
-
Postage
2
-
-
Stationery and printing
159
-
-
Hire of equipment
480
-
-
Sundry expenses
945
-
-
Clothing
-
-
-
**_Professional fees paid to advisors other than the auditor or examiner_**
Accountancy fees other than
664
-
examination or audit fees
Other legal and professional
4,115
-
-
Affiliation Fees
1,454
-
-
**_Financial costs_**
Bank charges
215
-
-
Depreciation & Amortisation in total
14,676
-
-
**Support costs before reallocation**
**128,774**
**17,281**
**-**
**Total support costs - Current Year**
**128,774**
**17,281**
**-**|All the expenditure in the prior year was unrestricted.
**_Prior Year_**
**Prior Year**
**Unrestricted**
**Funds**
**Prior Year**
**Restricted**
**Funds**
**Prior Year**
**Endowment**
**Funds**
**2021**
**2021**
**2021**
**£**
**£**
**£**
Youth Club Expenditure
17,360
8,503
-
Pre-School Expenditure
110,444
863
-
**Total charitable trading costs**
**B2b**
**127,804**
**9,366**
**-**
**Support costs for charitable activities**
**Current year**
**Current year**
**Current year**
**_Current Year_**
**Unrestricted**
**Funds**
**Restricted**
**Funds**
**Endowment**
**Funds**
**2022**
**2022**
**2022**
**£**
**£**
**£**
**_Employee costs not included in direct costs_**
-
-
-
-
Salaries - Administrative staff
61,694
-
Defined contribution pension cost -
4,506
-
administrative staff
Employers' NI - Administrative staff
5,755
-
-
Training and welfare - staff
150
-
-
Employers NI Allowance
(3,000)
-
-
Travel and subsistence - staff
270
-
-
**_Premises Expenses_**
Licence fees payable
159
-
-
Rates and water charges
4,552
-
-
Light heat and power
6,186
-
-
Cleaning and waste management
9,381
-
-
Premises repairs, renewals and
7,319
17,281
maintenance
Property insurance
6,596
-
-
**_Administrative overheads_**
Telephone, fax and internet
2,496
-
-
Postage
2
-
-
Stationery and printing
159
-
-
Hire of equipment
480
-
-
Sundry expenses
945
-
-
Clothing
-
-
-
**_Professional fees paid to advisors other than the auditor or examiner_**
Accountancy fees other than
664
-
examination or audit fees
Other legal and professional
4,115
-
-
Affiliation Fees
1,454
-
-
**_Financial costs_**
Bank charges
215
-
-
Depreciation & Amortisation in total
14,676
-
-
**Support costs before reallocation**
**128,774**
**17,281**
**-**
**Total support costs - Current Year**
**128,774**
**17,281**
**-**|**Prior Year**
**Total Funds**
**2021**
**£**
**25,863**
**111,307**
**137,170**
**Current year P**
**Total Funds**
**2022**
**£**
**61,694**
**4,506**
**5,755**
**150**
**(3,000)**
**270**
**159**
**4,552**
**6,186**
**9,381**
**24,600**
**6,596**
**2,496**
**2**
**159**
**480**
**945**
**-**
**664**
**4,115**
**1,454**
**215**
**14,676**|**rior Year**
**Total Funds**
**2021**
**£**
**42,981**
**4,028**
**4,295**
**35**
**(3,000)**
**135**
**158**
**1,583**
**5,767**
**8,642**
**13,488**
**5,978**
**2,434**
**44**
**136**
**632**
**2,708**
**45**
**1,174**
**4,728**
**1,608**
**207**
**14,676**|
|---|---|---|---|---|
||**128,774**
**17,281**|**-**|**146,055**
**146,055**|**112,482**|
||**128,774**
**17,281**|**-**||**112,482**|
|||||**-**|
## **30 Support costs for charitable activities**
The basis of allocation of costs between activities is described under accounting policies **-**
22
## **YMCA Taunton**
**Detailed analysis of income and expenditure for the year ended 31 August 2022 as required by the SORP 2015**
|**_Prior Year_**
**Current year Current year Current year Prior Year**
**Unrestricted**
**Funds**
**Restricted**
**Funds**
**Endowment**
**Funds**
**Total Funds**
**2022**
**2022**
**2022**
**2021**
**£**
**£**
**£**
**£**
**_Employee costs not included in direct costs_**
Salaries - Administrative staff
22,639
20,342
-
**42,981**
**_Support costs before reallocation_**
**92,140**
**20,342**
**-**
**112,482**
**Total support costs - Prior Year**
**92,140**
**20,342**
**-**
**112,482**|**_Prior Year_**
**Current year Current year Current year Prior Year**
**Unrestricted**
**Funds**
**Restricted**
**Funds**
**Endowment**
**Funds**
**Total Funds**
**2022**
**2022**
**2022**
**2021**
**£**
**£**
**£**
**£**
**_Employee costs not included in direct costs_**
Salaries - Administrative staff
22,639
20,342
-
**42,981**
**_Support costs before reallocation_**
**92,140**
**20,342**
**-**
**112,482**
**Total support costs - Prior Year**
**92,140**
**20,342**
**-**
**112,482**|**_Prior Year_**
**Current year Current year Current year Prior Year**
**Unrestricted**
**Funds**
**Restricted**
**Funds**
**Endowment**
**Funds**
**Total Funds**
**2022**
**2022**
**2022**
**2021**
**£**
**£**
**£**
**£**
**_Employee costs not included in direct costs_**
Salaries - Administrative staff
22,639
20,342
-
**42,981**
**_Support costs before reallocation_**
**92,140**
**20,342**
**-**
**112,482**
**Total support costs - Prior Year**
**92,140**
**20,342**
**-**
**112,482**|**_Prior Year_**
**Current year Current year Current year Prior Year**
**Unrestricted**
**Funds**
**Restricted**
**Funds**
**Endowment**
**Funds**
**Total Funds**
**2022**
**2022**
**2022**
**2021**
**£**
**£**
**£**
**£**
**_Employee costs not included in direct costs_**
Salaries - Administrative staff
22,639
20,342
-
**42,981**
**_Support costs before reallocation_**
**92,140**
**20,342**
**-**
**112,482**
**Total support costs - Prior Year**
**92,140**
**20,342**
**-**
**112,482**|
|---|---|---|---|
||**92,140**
**20,342**|**-**|**112,482**
**112,482**|
||**92,140**
**20,342**|**-**||
The basis of allocation of costs between activities is described under accounting policies
## **31 Other Expenditure - Governance costs**
|**_Current Year_**
Independent Examiner's fees
**Total Governance costs**|**Current year**
**Unrestricted**
**Funds**
**Current year**
**Restricted**
**Funds**
**2022**
**2022**
**£**
**£**
2,000
-|**Current year**
**Endowment**
**Funds**
**2022**
**£**
-|**Current year**
**Total Funds**
**2022**
**£**
**2,000**
**2,000**|**Prior Year**
**Total Funds**
**2021**
**£**
**2,000**|
|---|---|---|---|---|
||**2,000**
**-**|**-**||**2,000**|
All the expenditure in the prior year was unrestricted.
## **32 Total Charitable expenditure**
|**_Current Year_**
Total direct spending
**B2a**
Total charitable trading costs
**B2b**
Total support costs
**B2d**
Total Governance costs
**B2e**
**Total charitable expenditure**
**B2**
**_Prior Year_**
Total direct spending
**B2a**
Total charitable trading costs
**B2b**
Total support costs
**B2d**
Total Governance costs
**B2e**
**Total charitable expenditure**
**B2**|**Current year**
**Unrestricted**
**Funds**
**Current year**
**Restricted**
**Funds**
**2022**
**2022**
**£**
**£**
15,811
177,105
167,186
225
128,774
17,281
2,000
-|**Current year**
**Endowment**
**Funds**
**2022**
**£**
-
-
-
-|**Current year**
**Total Funds**
**2022**
**£**
**192,916**
**167,411**
**146,055**
**2,000**
**508,382**
**Prior Year**
**Total Funds**
**2021**
**£**
**23,827**
**137,170**
**112,482**
**2,000**|**Prior Year**
**Total Funds**
**2021**
**£**
**23,827**
**137,170**
**112,482**
**2,000**|
|---|---|---|---|---|
||**313,771**
**194,611**|**-**||**275,479**|
||**Prior Year**
**Prior Year**
**Unrestricted**
**Funds**
**Restricted**
**Funds**
**2021**
**2021**
**£**
**£**
19,066
4,761
127,804
9,366
92,140
20,342
2,000
-|**Prior Year**
**Endowment**
**Funds**
**2021**
**£**
-
-
-
-|||
||**241,010**
**34,469**|**-**|**275,479**||
23
## **YMCA Taunton**
## **Activity analysis of Income and expenditure for the for the year ended 31 August 2022**
## _**This analysis is classsified by activity and not by conventional nominal descriptions.**_
|**33 Analysis of income by activity**
**SOFA ref**
**Activity**
**Income from charitable activities**
Lettings
Youth Club and Sports Activities
Preschool
**Total Income from charitable**
**activities**
**A2**
**Income from other, non charitable, trading activities**
Fundraising activities
Canteen Sales
Car Park
**Total Income from other, non**
**charitable, trading activities**
**A3**
**_Summary of Total Income, including the items above_**
Charitable activities
**A2**
Other activities
**A3**
Donations & Legacies
**A1**
Investment income
**A4**
Other income
**A5**
**Total income as shown in the SOFA**
**A**
**_Categories of income_**
Income from exchange transactions|**2022**
**£**
49,300
61,356
169,438
**280,094**
**1,191**
**919**
**1,300**
**3,410**
280,094
3,410
224,558
292
6,034
**514,388**
514,388|**2021**
**-**
**27,113**
**33,195**
**149,544**|
|---|---|---|
|||**209,852**|
|||**1,245**
**329**
**1,289**|
|||**2,863**|
|||209,852
2,863
99,074
29
-|
|||**311,818**|
|||311,818|
## **34 Analysis of charitable expenditure by activity**
## **Activity**
|**Direct**
**costs**
**2022**
**£**
**_Lettings_**
Direct costs
33,953
Employee costs not included in direct cos
-
Premises expenses
-
Administrative overheads
-
Professional fees
-
Financial costs
-
**Total Lettings**
**33,953**|**Support**
**costs**
**2022**
**£**
-
12,210
9,059
718
1,097
2,621
**25,705**|**Grant**
**funding of**
**activities**
**2022**
**£**
-
-
-
-
-
-
**-**|**Total**
**2022**
**£**
**33,953**
**12,210**
**9,059**
**718**
**1,097**
**2,621**
**59,658**|**Total**
**2021**
**£**
3,074
6,253
4,594
774
969
1,920|
|---|---|---|---|---|
|||||**17,584**|
24
## **YMCA Taunton**
**Activity analysis of Income and expenditure for the for the year ended 31 August 2022**
|**_Youth Club and Sports Activities_**
Direct costs
Charitable trading costs
Employee costs not included in direct cos
Premises expenses
Administrative overheads
Professional fees
Financial costs
**Total Youth Club and Sports**
**Activities**
**_Preschool_**
Direct costs
Charitable trading costs
Employee costs not included in direct cos
Premises expenses
Administrative overheads
Professional fees
Financial costs
**Total Preschool**||**Direct**
**costs**
**2022**
**£**
42,056
26,391
-
-
-
-
-
**68,447**
**Direct**
**costs**
**2022**
**£**
116,907
141,020
-
-
-
-
-
**257,927**|**Support**
**costs**
**2022**
**£**
-
-
15,124
11,221
890
1,359
3,246
**31,840**
**Support**
**costs**
**2022**
**£**
-
-
42,041
31,193
2,474
3,778
9,024|**Grant**
**funding of**
**activities**
**2022**
**£**
-
-
-
-
-
-
-
**-**
**Grant**
**funding of**
**activities**
**2022**
**£**
-
-
-
-
-
-
-
**-**|**Total**
**2022**
**£**
**42,056**
**26,391**
**15,124**
**11,221**
**890**
**1,359**
**3,246**
**100,287**
**Total**
**2022**
**£**
**116,907**
**141,020**
**42,041**
**31,193**
**2,474**
**3,778**
**9,024**
**346,437**|**Total**
**2021**
**£**
3,765
25,863
7,659
5,627
948
1,187
2,352|
|---|---|---|---|---|---|---|
|||||||**47,401**|
|||||||**Total**
**2021**
**£**
16,989
111,306
34,562
25,393
4,277
5,355
10,612|
||||**88,510**|||**208,494**|
## **Summary of charitable costs by activity**
|Total Lettings
Total Youth Club and Sports Activities
Total Preschool
Total Governance costs as detailed in
Note 31
**Total charitable expenditure**|**Direct**
**costs**
**2022**
**£**
33,953
68,447
257,927
-
**360,327**|**Support**
**costs**
**2022**
**£**
25,705
31,840
88,510
2,000|**Grant**
**funding of**
**activities**
**2022**
**£**
-
-
-
-
**-**|**Total**
**2022**
**£**
59,658
100,287
346,437
2,000
**508,382**|2,000
**Total**
**2021**
**£**
17,584
47,401
208,494|
|---|---|---|---|---|---|
|||**148,055**|||**275,479**|
The basis of allocation of costs between activities is described under accounting policies
25
## **YMCA Taunton**
## **Activity analysis of Income and expenditure for the for the year ended 31 August 2022**
The breakdown of this expenditure by type of spending (ie nominal classification) is detailed in note 32
## **Analysis of support and governance costs by charitable activities**
|**Activity**
Lettings
Youth Club and Sports Activities
Preschool
**Grand Total**|**Governance**
352
436
1,212
2,000|**Finance**
2,621
3,246
9,024
14,891|**Human**
**Resources**
12,210
15,124
42,041
69,375|**Other**
**Overheads**
10,874
13,470
37,445
61,789|**Total**
26,057
32,276
89,722|
|---|---|---|---|---|---|
||||||148,055|
## **35 Analysis of non charitable expenditure by activity**
## **Activity**
|**_Governance costs_**
Other Expenditure - Governance costs as detailed in Note 31|**Governance**
**costs**
**2022**
**£**
2,000|**Governance**
**costs**
**2021**
**£**
2,000|
|---|---|---|
The breakdown of this expenditure by type of spending (ie by nominal classification and by fund) is detailed in note 0
## **36 Carrying value of work in progress analysed between activities**
||**2022**|**2021**|
|---|---|---|
||**£**|**£**|
|Preschool|**100**|**100**|
26