| Pages | |
|---|---|
| Trustees' Annual Report |
2to6 |
| Independent Examiner's Report |
|
| Statement ofFinancial Activities |
|
| Balance Sheet | |
| Statement ofCash flows | 16 |
| Notes to the Accounts | 10to 15 |
| Detailed Statement of Financial Activities |
17to 18 |
| Unrestricte | ||||
|---|---|---|---|---|
| d funds | Total funds | Total funds | ||
| 2021 | 2021 | 2020 | ||
| Notes | f | f | f | |
| Income and endowments | ||||
| from; | ||||
| Donations and legacies |
49,331 | 49,331 | 47,967 | |
| Total | 49,331 | 49,331 | 47,967 | |
| Expenditure on: |
||||
| Raising funds | 4,720 | 4,720 | 4,550 | |
| Charitable activities |
37,588 | 37,588 | 39,825 | |
| Other | 13,420 | 13,420 | 15,312 | |
| Total | 55,728 | 55,728 | 59,687 | |
| Net gains on investments | ||||
| Net expenditure | (6,397) | (6,397) | (11,720) | |
| Transfers between funds |
||||
| Net expenditure before other gains/(losses) |
(6,397) | (6,397) | (11,720) | |
| Other gains and losses | ||||
| Net movement in funds |
(6,397) | (6,397) | (11,720) | |
| Reconciliation offunds: |
||||
| Total funds brought forward |
1,468 | 1,468 | 13,188 | |
| Total funds carried forward | (4,929) | (4,929) | 1,468 |
| Charity No. 11543 | 4 | 7 | 2021 | 2020 | ||||
|---|---|---|---|---|---|---|---|---|
| f | f | |||||||
| Current assets | ||||||||
| Cash at bank and | in hand | 6,071 | 15,245 | |||||
| 6,071 | 15,245 | |||||||
| Creditors: Amount | falling | due within one year | (2,777) | |||||
| Net current assets | 6,071 | 12,468 | ||||||
| Total assets less current | liabilities | 6,071 | 12,468 | |||||
| Creditors: Amounts | falling | due after more than one year | 9 | (11,000) | (11,000) | |||
| Net (liabilities)/assets | excluding | pension asset or liability | (4,929) | 1,468 | ||||
| Total net (liabilities)/assets | (4,929) | 1,468 | ||||||
| The funds ofthe charity | ||||||||
| Restricted funds | 10 | |||||||
| Unrestricted funds |
10 | |||||||
| General funds | (4,929) | 1,468 | ||||||
| (4,929) | 1,468 | |||||||
| Reserves | 10 | |||||||
| Total funds | (4,929) | 1,468 | ||||||
| Approved by the trustees |
on 20 December 2021 | |||||||
| And signed on their "..;; )I |
behalf by: I"~ |
|||||||
| Trustee | ||||||||
| 20 December 2021 |
| last year and no cha | last year and no cha | nges have been made to accounts for previous years. | |||||||
|---|---|---|---|---|---|---|---|---|---|
| Fund accounting | |||||||||
| Unrestricted | funds | These are available for use at the discretion ofthe trustees in furtherance |
ofthe | ||||||
| general objects ofthe charity. | |||||||||
| Designated | funds | These are unrestricted funds earmarked by the trustees |
for particular | purposes. | |||||
| Revaluation | funds | These are unrestricted funds which include a revaluation |
reserve | representing | the | ||||
| restatement of investment assets at their market values. |
|||||||||
| Restricted funds |
These are available for use subject to restrictions imposed |
by the | donor | or | through | ||||
| terms ofan appeal. | |||||||||
| Income | |||||||||
| Recognition | of | Income is included in the Statement of Financial Activities |
(SoFA) | when | the | charity | |||
| income | becomes entitled to, and virtually certain to receive, the |
income and the amount of | |||||||
| the income can be measured with sufficient reliability. |
|||||||||
| Income with | related | Where income has related expenditure the income and |
related expenditure | is | |||||
| expenditure | reported gross in the SoFA. |
||||||||
| Donations and |
Voluntary income received by way ofgrants, donations and gifts is included |
in the | |||||||
| legacies | the SoFA when receivable and only when the Charity has |
unconditional | |||||||
| entitlement to the income. |
|||||||||
| Tax reclaims | on | Income from tax reclaims is included in the SoFA at the same time as the |
|||||||
| donations and gifts |
gift/donation to which it relates. |
||||||||
| Donated services | These are only included in income (with an equivalent amount in |
expenditure) | |||||||
| and facilities | where the benefit tothe Charity is reasonably quantifiable, |
measurable | and | ||||||
| material. | |||||||||
| Volunteer help |
The value ofany volunteer help received is not included |
in | the accounts. | ||||||
| Investment | income | This is included in the accounts when receivable. |
|||||||
| Gains/(losses) on |
This includes any gain or loss resulting from revaluing investments |
to market | value | ||||||
| revaluation | offixed | atthe end ofthe year. | |||||||
| assets | |||||||||
| Gains/(losses) on |
This includes any gain or loss on the sale ofinvestments. |
||||||||
| investment assets |
| YOUTH AID COUNCIL | YOUTH AID COUNCIL | |||||||
|---|---|---|---|---|---|---|---|---|
| Notes tothe Accounts | ||||||||
| Expenditure | ||||||||
| Recognition | of | Expenditure is recognised on an accruals |
basis. Expenditure includes |
any VAT | which | |||
| expenditure | cannot be fully recovered, and is reported |
as part ofthe expenditure | to which | it | ||||
| relates. | ||||||||
| Expenditure | on | These comprise the costs associated with |
attracting | voluntary | income, fundraising | |||
| raising funds | trading costs and investment management |
costs. | ||||||
| Expenditure | on | These comprise the costs incurred by the |
Charity in the delivery of its |
activities | and | |||
| charitable activities |
services in the furtherance ofits objects, including |
the making | of | grants and | ||||
| governance costs. |
||||||||
| Grants payable | All grant expenditure is accounted for on |
an actual | paid basis | plus | an | accrual for | ||
| grants that have been approved by the trustees at |
the end of | the | year but not | yet | ||||
| paid. | ||||||||
| Governance | costs | These include those costs associated with |
meeting | the constitutional | and statutory | |||
| requirements ofthe Charity, including any audit/independent |
examination fees, |
|||||||
| costs linked to the strategic management | ofthe Charity, together | with a share | of | |||||
| other administration costs. |
||||||||
| Other expenditure | These are support costs not allocated to a particular | activity. |
| 2 | Statement | of F | inancia | l | Activities - prior year | |||
|---|---|---|---|---|---|---|---|---|
| Unrestricted | ||||||||
| funds | Total funds | |||||||
| 2020 | 2020 | |||||||
| Income and endowments | from: | |||||||
| Donations | and | legacies | 47,967 | 47,967 | ||||
| Total | 47,967 | 47,967 | ||||||
| Expenditure on: |
||||||||
| Raising funds | 4,550 | 4,550 | ||||||
| Charitable | activities | 39,825 | 39,825 | |||||
| Other | 15,312 | 15312 | ||||||
| Total | 59,687 | 59,687 | ||||||
| Net income | (11,720) | (11,720) | ||||||
| Net income before | other | |||||||
| gains/(losses) | (11,720) | (11,720) | ||||||
| Other gains and losses: | ||||||||
| Net | movement | in funds | (11,720) | (11,720) | ||||
| Reconciliation | offunds: | |||||||
| Total funds brought | forward | 13,188 | 13,188 | |||||
| Total funds carried | forward | 1,468 | 1,468 | |||||
| 3 | Income from donations | and legacies | ||||||
| Unrestricted | Total | Total | ||||||
| 2021 | 2020 | |||||||
| Fundraising | and | donations | 35,551 | 35,551 | 32,151 | |||
| Gift Aids | 8,435 | 8,435 | 9,681 | |||||
| Members and Trustees |
||||||||
| Contribution | 1,245 | 1,245 | 1,135 | |||||
| Covid 19Government | Grant | 4,100 | 4,100 | 5,000 | ||||
| 49,331 | 49,331 | 47,967 | ||||||
| 4 | Expenditure | on | raising | funds | ||||
| Unrestricted | Total | Total | ||||||
| 2021 | 2020 | |||||||
| Fundraising | trading casts | |||||||
| 4,720 | 4,720 | 4,550 | ||||||
| 4,720 | 4,720 | 4,550 |
| 5 | Expenditu | re | on charita | ble activities |
||||
|---|---|---|---|---|---|---|---|---|
| Unrestricted | Total | Total | ||||||
| 2021 | 2020 | |||||||
| Expenditure | on charitable | |||||||
| activities | ||||||||
| 37,588 | 37,588 | 39,825 | ||||||
| Governance | costs | |||||||
| 37,588 | 37,588 | 39,825 | ||||||
| 6 | Other expenditure | |||||||
| Unrestricted | Total | Total | ||||||
| 2021 | 2020 | |||||||
| Employee | costs | 4,608 | 4,608 | 6,500 | ||||
| Motor and travel costs | 1,250 | 1,250 | 750 | |||||
| Premises | costs | 4,928 | 4,928 | 4,928 | ||||
| General administrative | costs | 2,084 | 2,084 | 2,584 | ||||
| Legal and | professional | costs | 550 | 550 | 550 | |||
| 13,420 | 13,420 | 15,312 | ||||||
| 7 | Staff costs | |||||||
| Salaries and | wages | 4,608 | 6,500 | |||||
| 4,608 | 6,500 | |||||||
| No employee | received | emoluments | in excess ofE60,000. | |||||
| 8 | Creditors: | |||||||
| amounts | falling due within one year | |||||||
| 2021 | 2020 | |||||||
| E | E | |||||||
| Loans from trustees | 2,777 | |||||||
| 2,777 | ||||||||
| 9 | Creditors: | |||||||
| amounts | falling due after more than | one year | ||||||
| 2021 | 2020 | |||||||
| E | E | |||||||
| Bank loans and overdrafts | 11,000 | 11,000 | ||||||
| 11,000 | 11,000 |
| Incoming | |||||||
|---|---|---|---|---|---|---|---|
| resources | |||||||
| At 20 | |||||||
| At 21 | (including other |
Resources expended |
December 2021 |
||||
| December | gains/losses | ||||||
| 2020 | ) | ||||||
| Restricted funds: | |||||||
| Unrestricted | funds: | ||||||
| General funds | 1,468 | 49,331 | (55,728) | (4,929) | |||
| Revaluation | Reserves: | ||||||
| Total funds | 1,468 | 49,331 | (55,728) | (4,929) | |||
| 11 | Analysis ofnet assets between | funds | |||||
| Unrestricted | |||||||
| Total | |||||||
| funds | |||||||
| 6 | |||||||
| Net current assets | 6,071 | 6,071 | |||||
| Creditors due provisions |
in more than one | year and | (11,000) | (11,000) | |||
| (4,929) | (4,929) | ||||||
| 12 | Reconciliation | ofnet debt | |||||
| At 21 | New | At 20 | |||||
| December | HP/Finance | December | |||||
| 2020 | Cash flows | leases | 2021 | ||||
| 6 | 8 | g | f | ||||
| Cash and cash equivalents | 15,245 | (9,174) | 6,071 | ||||
| 15,245 | (9,174) | 6,071 | |||||
| Bank loans | (11,000) | (11,000) | |||||
| (11,000) | (11,000) | ||||||
| Net debt | 4,245 | (9,174) | (4,929) |
| 2021 | 2020 | |
|---|---|---|
| 6 | ||
| Cash flows from operating activities |
||
| Net expenditure per Statement of Financial Activities |
(6,397) | (11,720) |
| Adjustments for: |
||
| Decrease in stocks |
8,033 | |
| (Decrease)/Increase in trade and other payables |
(2,777) | 2,777 |
| Net cash used in operating activities |
(9,174) | (910) |
| Net cash from investing activities |
||
| Net cash from financing activities |
11,000 | |
| Net (decrease)/increase in cash and cash equivalents |
(9,174) | 10,090 |
| Cash and cash equivalents at the beginning ofthe year |
15,245 | 5,155 |
| Cash and cash equivalents at the end ofthe year |
6,071 | 15,245 |
| Components ofcash and cash equivalents |
||
| Cash and bank balances | 6,071 | 15,245 |
| 6,071 | 15,245 |
| for the year ended 2 | 0 | Dec | ember 2021 | |||
|---|---|---|---|---|---|---|
| Unrestricted | ||||||
| funds | Total funds | Total funds | ||||
| 2021 | 2021 | 2020 | ||||
| E | f | f | ||||
| Income and endowments | from: | |||||
| Donations and legacies |
||||||
| Fundraising and donations |
35,551 | 35,551 | 32,151 | |||
| Gift Aids | 8,435 | 8,435 | 9,681 | |||
| Members and Trustees |
||||||
| Contribution | 1,245 | 1,245 | 1,135 | |||
| Covid 19Government | Grant | 4,100 | 4,100 | 5,000 | ||
| 49,331 | 49,331 | 47,967 | ||||
| Total income and endowments | 49,331 | 49,331 | 47,967 | |||
| Expenditure on: |
||||||
| Costs ofother trading | activities | |||||
| 4,720 | 4,720 | 4,550 | ||||
| 4,720 | 4,720 | 4,550 | ||||
| Total ofexpenditure funds |
on raising | 4,720 | 4,720 | 4,550 | ||
| Charitable activities |
||||||
| 37,588 | 37,588 | 39,825 | ||||
| 37,588 | 37,588 | 39,825 | ||||
| Total ofexpenditure activities |
on charitable | 37,588 | 37,588 | 39,825 | ||
| Employee costs | ||||||
| Salaries/wages | 4,608 | 4,608 | 6,500 | |||
| 4,608 | 4,608 | 6,500 | ||||
| Motor and travel costs | ||||||
| Fares | 1,250 | 1,250 | 750 | |||
| 1,250 | 1,250 | 750 | ||||
| Premises costs | ||||||
| Rent | 4,928 | 4,928 | 4,928 | |||
| 4,928 | 4,928 | 4,928 | ||||
| General administrative | costs, | |||||
| including depreciation |
and | |||||
| amortisation | ||||||
| Software, ITsupport costs |
and | related | 1,150 | 1,150 | 1,350 | |
| Sundry expenses | 550 | 550 | 850 | |||
| Telephone, fax and |
broadband | 384 | 384 | 384 | ||
| 2,084 | 2,084 | 2,584 | ||||
| Legal and professional | costs | |||||
| Accountancy and bookkeeping |
550 | 550 | 550 |
| 550 | 550 | 550 | |||
|---|---|---|---|---|---|
| Total ofexpenditure | ofother costs | 13,420 | 13,420 | 15,312 | |
| Total expenditure | 55,728 | 55,728 | 59,687 | ||
| Net gains on investments | |||||
| Net expenditure | (6,397) | (6,397) | (11,720) | ||
| Net expenditure before other gains/(losses) |
(6,397) | (6,397) | (11,720) | ||
| Other Gains | |||||
| Net movement in funds |
(6,397) | (6,397) | (11,720) | ||
| Reconciliation offunds: |
|||||
| Total funds brought | forward | 1,468 | 1,468 | 13,188 | |
| Total funds carried | forward | (4,929) | (4,929) | 1,468 |