## ||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|