EASTLEIGH YOUTH & COMMUNITY TRUST
COMPANY NUMBER; 08576533
REPORTS AND UNAUDrrED FINANCIAL
STATEMENTS FOR THE YEAR ENDED
31 MARCH 2024

**EASTLEIGH YOUTH AND COMMUNITY TRUST (Company limited by guarantee and not having share capital)** 

## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024** 

## **REFERENCE AND ADMINISTRATIVE INFORMATION** 

## **STATUS** 

The organisation is a charitable company limited by guarantee, incorporated on 19 June 2013 and registered as a charity on 1 November 2013. 

**REGISTERED COMPANY NUMBER:** 8576533 **REGISTERED CHARITY NUMBER:** 1154430 

## **TRUSTEES / DIRECTORS** 

The following served as trustees and are also directors of the charitable company: 

Steven Everett Devan Kandiah (Deceased 26 May 2024) Philip Harding Steve Phillips Shirley Anderson Susan Barratt Robert Wayman Chloe Gillam 

**PRINCIPAL ADDRESS AND REGISTERED OFFICE:** Pavilion on the Park 1 Kingfisher Road Eastleigh Hampshire SO90 9LH **ACCOUNTANTS:** Knight Goodhead Limited 7 Bournemouth Road Eastleigh Hampshire SO53 3DA 

The trustees and the directors of the charitable company, present their report and the accounts of the charity and its wholly owned subsidiary for the year ended 31 March 2024. 

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**EASTLEIGH YOUTH AND COMMUNITY TRUST (Company limited by guarantee and not having share capital)** 

## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024** 

## **STRUCTURE, GOVERNANCE AND MANAGEMENT** 

## Structure 

The charitable company is limited by guarantee and does not have a share capital.  Members of the charity guarantee to contribute an amount not exceeding £1, to the charity in the event of winding up.  The charity has one wholly-owned trading subsidiary, The Blackbird Cafe (EYCT) Ltd. 

## Governing Document 

The company was incorporated on 19 June 2013 under a Memorandum of Association, which established the objects and powers of the charitable company and it is governed under its articles of association. 

## Trustees 

The Board of trustees meets three time a year.  Any key decisions or issues are brought by the Chair The Chair, Treasurer and CEO also ensure that trustees/directors are kept informed of any relevant developments in the now larger gap between scheduled meetings. 

The Board of trustees has sub-committees and panels which meet as required.  During the year ended 31 March 2024, meetings were held of the Finance and Resources Sub-Committee.  A new Grants Submajor (above £10,000) grant funding projects from assessment and application through to implementation. The committee held an initial meeting in June 2023 to review its terms of reference and its likely first role will awarded in July 2024. 

Trustees may appoint a person who is willing to act as a trustee, either to fill a vacancy or as an additional trustee. Each year, one third of the trustees retire and are subject to re-election by the members as set out in the Articles of Association paragraphs 24 and 25. 

## Risk Management 

The trustees review the risks that are faced by the charity and have established a risk process to ensure that they are dynamically monitored and managed.  New risks are evaluated when they arise, and all risks are re-evaluated before each board meeting.  The order and importance of risks identified changes after most reviews, and all risks are effectively managed according to their perceived impact and the probability of their occurrence. 

Our major concern is currently sustainability and the development of income streams to fund core costs and building maintenance.  While we have been successful in securing a major grant, there is still work to do in building regular income from hires, events and the Café enabling us to invest as we need to in our building and meet our wages and other costs.  Our consideration of our going concern position is considered further in the Financial Review section below. 

Our current strategy is to strengthen our staff team with marketing and fundraising expertise and focus on getting as much as we can out of the building and other resources we have, while continuing to meet our charitable objectives. 

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**EASTLEIGH YOUTH AND COMMUNITY TRUST (Company limited by guarantee and not having share capital)** 

## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024** 

Continued delays in the provision of promised flood defences have resulted once again in a high risk of flooding which damages both our infrastructure and income.  We continue to work with others to ensure that this is mitigated but remain reliant on input from other agencies to reduce the risk. 

Other than the risk of flooding, our overall risks and their impact generally remained steady over the year ended 31 March 2024. 

## **OBJECTIVES AND ACTIVITIES** 

The objectives of the charity are: 

- To help and educate children and young people through their leisure time activities that they may grow to full maturity as individuals and members of society and that their conditions of life may be improved; and 

- To further or benefit the residents of Eastleigh and the neighbourhood, without distinction of sex, sexual orientation, race or of political, religious or other opinions by associating together the said residents and the local authorities, voluntary and other organisations in a common effort to advance education and to provide facilities in the interests of social welfare for recreation leisure time occupation with the objective of improving the conditions of life for the residents. 

## **ACHIEVEMENTS AND PERFORMANCE** 

## Public Benefit 

The Pavilion on the Park and the inclusive and varied activities which take place benefit the public in many ways.  The charity's key focus is on involving more local people in volunteering and more young people and local residents from all backgrounds in its activities.  The trustees have referred to the dance on public benefit when reviewing the charity's aims and objectives and planning future activities.  Throughout the year ended 31 March 2024, the charity remained focussed on providing benefit to the public. 

## Review of the year 

The charity exists to promote active, flourishing and connected lives for a wide range of beneficiaries. We do this by managing Pavilion on the Park as an inclusive community building available for public hire and delivering a varied community programme, which engages people in social, recreational, and cultural activities that promote personal development, wellbeing and community cohesion. 

In this way, the charity fulfils its core charitable objectives, as laid out in the Memorandum of Association, of improving the conditions of life for all residents of the neighbourhood, and in particular, the development and life chances of children and young people, by providing facilities and services in the interests of education, social welfare, recreation and leisure. 

The centre serves an area which includes two of the most disadvantaged wards in Eastleigh. Data from the 2021 census highlights 15-20% of households within a one-mile radius as deprived in two or more dimensions of health, housing, employment or education. 

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**EASTLEIGH YOUTH AND COMMUNITY TRUST (Company limited by guarantee and not having share capital)** 

## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024** 

Many of our regular beneficiaries are families drawn from these local areas. They attend weekly activities, and benefit from the community fridge and donation station. Local people also use the Blackbird Café, our trading subsidiary, attend community events and hire rooms and halls for a range of social occasions and public activities. Our specialist projects for people with disabilities and additional needs attract people of all ages from much further afield. This highlights the success of the programme in meeting the complex and varied needs of a wide range of people. 

The year ended 31 March 2024 was one in which we focused on strengthening the four core project strands and testing new ideas with a view to securing funding from the National Lottery Reaching Communities Fund. The year of development paid off and in July 2024 we were successful in securing a grant of £445,000 for delivery of a five-year project. 

Key highlights of the year have included: 

- **Cycles4all** raising funds to purchase an £8,000 platform bike, enabling us to extend the inclusive cycling offer. so that wheelchair users can cycle in friendship groups. 

- **Sensory4all** successfully piloting new sensory therapy sessions for schools and expanding the customer base to welcome new families with older children, teens and adults with learning difficulties, in addition to the core offer for parents and babies. 

- **Pixies Portfolio** piloting a new Pixies Plus school holiday play scheme for sibling groups aged 0-8 years, in addition to the weekly popular stay and play for 0 4-year-olds. Both project activities have grown in numbers, with families attending from all over Eastleigh and Southampton areas, plus further afield including areas of Portsmouth, Fareham, and Winchester. The project has gained a positive reputation for educational based play and is particularly popular with grandparents who have formed their own social group. Little Pixies has also been utilised as a contact centre for families with children in foster care and under supervised visitation and has also welcomed African and Ukrainian refugee families who have been locally rehomed. 

- **One4all** this programme of social and recreational activities for people with additional needs draws a weekly cohort of 70+ people plus their support workers/carers.  Participant numbers for Jukebox Jam and Sensory Sanctuary have remained at a consistently high level throughout the year, regularly exceeding 50 attendees plus carers, making it our most popular and profitable One4all activity.  Feedback indicates that carers feel this service is not only beneficial to their clients, but also for themselves as a welcome mid-week opportunity to catch up with work colleagues and decompress as a group with shared responsibilities. Sensory Social (rebranded to DICE club) and Sports4all remain popular, with weekly cohorts of up to 20 individuals. New drama and dance activities have been implemented since April 2024, strengthening the programme across five days a week. 

We also piloted a new project strand, **Connect2Thrive** , developing activities which bring the community together in collective action to promote sustainable living and healthy lifestyles. 

We added a new volunteer-led lunch club on a Monday, to complement our popular Wednesday lunch club. These lunch clubs provide a nutritious, fresh-cooked two-course meal to projects attendees, many of whom have disabilities or who, as care workers, are low earners. 

In February, we piloted a new community cook-up activity, engaging children and families in cooking and eating together. We have since secured funding from the UK Shared Prosperity Fund via Eastleigh 

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**EASTLEIGH YOUTH AND COMMUNITY TRUST (Company limited by guarantee and not having share capital)** 

## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024** 

Borough Council to deliver cook-ups in all school holidays. We use these events to engage with families experiencing food poverty and to offer further support with essential items and supermarket vouchers, funded by HCC Household Support Funding. 

aimed at reducing health disparities amongst new beneficiaries from priority postcodes. We developed two new sessions which address social isolation and loneliness by supporting local people to form friendship groups and engage in purposeful activities together. 

In March 2024, we secured funding to deliver a monthly Repair Café and join a growing movement to reduce landfill and address the cost-of-living crisis by enabling people to extend the life of household items. This launched in May 24 and has been very well attended by the local community. 

We also run a community fridge, in partnership with Thrive Church, a donation station and regular indoor car boot sales which promote sustainable living, waste reduction and self-help. 

**Youth4Youth** is our newest project strand aimed at promoting youth-led action. In February 2024, we project. This engages young people aged 10-13 years in learning about good physical and mental health. It also offers volunteering opportunities to young people aged 16-20, creating trained wellbeing champions, aged 10-20 years. 

**Bookings and hires** continued to be an important source of income for the charity and an opportunity to develop a broad mix of activities at the centre for the benefit of local people. 

In early 2024, we welcomed two new hirers on occupancy licences, Aspire Martial Arts and Thrive Church. This has brought financial security for the charity and opened up new opportunities for partnership working. Unfortunately, due to the impact of major flooding, we lost Eastleigh Community Pantry as a hirer in February 2024. 

We attracted new business from NHS hirers towards the end of the year, and income from the business sector is steadily increasing. This is identified as a priority area for growth. 

In summary, 2023-24 has been a year of consolidation and development. We have explored new ideas in partnership with the communities we serve, invested in our staff team and laid the groundwork to successfully secure a major lottery grant in July 2024. This grant will support the ongoing financial viability of the charity by funding a backlog of maintenance, repairs and improvements, including new signage and a website, as well as funding training and development to shift the way we work with beneficiaries to incorporate asset-based and community-led approaches. In this way, ensuring our ongoing relevance to the communities we serve. 

However, it is important to recognise that the grants and fundraising landscape is increasingly competitive, and the ongoing financial viability of the charity relies on a mixed ecology of grants, fundraising, and self-generated income from bookings, hires and events driven by the Blackbird Café trading subsidiary. The focus in the coming year is to bring marketing and fundraising expertise into the charity, and to capitalise on the grants and business expertise of the refreshed management team to ensure that ambitious targets are met to deliver a balanced budget and stabilise the charity for future growth. 

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**EASTLEIGH YOUTH AND COMMUNITY TRUST (Company limited by guarantee and not having share capital)** 

## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024** 

## **FINANCIAL REVIEW** 

## Financial Review 

During the year, the charity and its subsidiary made a consolidated deficit of £94,145 (2023: £73,913). This reflects another challenging year for the Charity as we saw further changes in management and increases in staff and other costs.  Grant income was lower than in 2022-23 but there were more encouraging signs elsewhere as income from all other sources increased, albeit modestly. We enter 2024-25 with advance grant funding of £15,461 and a positive bank balance. 

Total unrestricted funds at 31 March 2024 of £757,922 comprise designated funds of £717,910 and free reserves of £40,012. As expected, this was significantly below the range of 3-6 months' expenditure (excluding depreciation) which the trustees aim to achieve.  Following the current period of stabilisation, T do so. In the current financial climate this is likely to take some time. 

## Post balance sheet events and going concern 

Since the balance sheet date we have been successful in securing a significant grant. However, the investment we have made in staff and other resources has not resulted in the additional income we anticipated and our unrestricted cash has decreased.  Our latest forecast for the year ending 31 March 2025 shows that, without making significant changes, we will make an overall deficit for the year, putting us in a position where we could have insufficient unrestricted funds to meet our ongoing obligations as they fall due. 

Action is already being taken to make the changes required to ensure that we do not end the year in this position and we are hopeful that we will be able to secure the financial future of the Charity both in the immediate period and for the longer term.  We have therefore continued to prepare our accounts on a going concern basis. However, given the changes required in the remaining months of this financial year and the lack of detailed budgets and forecasts for the next financial year, we have identified and disclosed in the accounts a material degree of uncertainty about our ability to continue to operate as a going concern. 

## Reserves policy 

The trustees monitor and review the level of reserves held by the charity in line with the guidance set out by the Charity Commission. The trustees consider that the aim should be to build up the free reserves of the charity to equal approximately three to six months expenditure. As reported above, we failed to achieve this during the year ended 31 March 2024 and are unlikely to be able to build up reserves in the current financial year. 

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**EASTLEIGH YOUTH AND COMMUNITY TRUST (Company limited by guarantee and not having share capital)** 

## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024** 

The directors are responsible for preparing the report of the trustees and the financial statements in accordance with applicable law and United Kingdom Generally Accepted Accounting Practice (UK GAAP). 

The directors are required to prepare the report of the trustees and financial statements for each financial period, which give a true and fair view of the state of affairs of the charitable company and of its incoming resources and application of resources, including income and expenditure for the period. In preparing those financial statements accounts, the directors are required to: - 

- select suitable accounting policies and then apply them consistently 

- make judgements and estimates that are reasonable and prudent 

- state whether applicable accounting standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements and 

- prepare the accounts on the going concern basis unless it is inappropriate to presume that the company will continue in operation. 

The directors are responsible for keeping adequate accounting records which disclose with reasonable accuracy at any time the financial position of the company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. 

This report has been prepared in accordance with the small companies regime under section 419(2) of the Companies Act 2006, and in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with FRS 102 (second edition - October 2019). 

Signed and approved on behalf of the trustees on 3 December 2024 


S Everett Trustee 

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## **INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES ON THE UNAUDITED ACCOUNTS OF EASTLEIGH YOUTH & COMMUNITY TRUST** 

I report on the consolidated accounts for the year ended 31 March 2024 set out on pages 9 to 22. 

## **Responsibilities and basis of report** 

As the trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 

Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your accounts as carried out under section 145 of the Charities Act 2011 (the In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act. 

Since the gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Association of Chartered Certified Accountants, which is one of the listed bodies. 

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe: 

- (1) accounting records were not kept in respect of the company as required by section 386 of the 2006 Act; or 

- (2) the accounts do not accord with those accounting records; or 

- (3) the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a and view which is not a matter considered as part of an independent examination; or 

- (4) the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended practice for accounting and reporting by charities 

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. 


J E Harris FCCA 

## **3 December 2024** 

Knight Goodhead Limited Chartered Accountants 

7 Bournemouth Road Chandler's Ford, Eastleigh Hampshire SO53 3DA 

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## **EASTLEIGH YOUTH & COMMUNITY TRUST** 

(Company limited by guarantee and not having a share capital) 

## **CONSOLIDATED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2024** 

## **(Including Income and Expenditure Account)** 

|**Notes**<br>INCOME<br>Charitable activities<br>**3**<br>Trading subsidiary - Blackbird Café<br>**6**<br>**TOTAL INCOME**<br>EXPENDITURE<br>Charitable activities<br>**4**<br>Trading subsidiary - Blackbird Café<br>**6**<br>**TOTAL EXPENDITURE**<br>TRANSFERS BETWEEN FUNDS<br>**12**<br>**NET MOVEMENT IN FUNDS**<br>Funds at 1 April 2023<br>**17**<br>**FUNDS AT 31 MARCH 2024**<br>**12**<br>**NET INCOME/(EXPENDITURE) FOR THE YEAR**|**Restricted**<br>**funds**<br>**£**<br>22,303<br>-<br>**22,303**<br>22,303<br>-<br>**22,303**<br>**-**<br>-<br>**-**<br>-<br>**-**|**Designated**<br>**funds**<br>**£**<br>-<br>-<br>**-**<br>32,563<br>-<br>**32,563**<br>**(32,563)**<br>-<br>**(32,563)**<br>750,473<br>**717,910**|**Unrestricted**<br>**funds**<br>**£**<br>207,053<br>136,730<br>**343,783**<br>275,511<br>129,854<br>**405,365**<br>**(61,582)**<br>-<br>**(61,582)**<br>101,594<br>**40,012**|**2024**<br>**Total**<br>**£**<br>229,356<br>136,730<br>**366,086**<br>330,377<br>129,854<br>**460,231**<br>**(94,145)**<br>-<br>**(94,145)**<br>852,067<br>**757,922**|**2023**<br>**Total**<br>**£**<br>214,721<br>122,150<br>**336,871**<br>290,218<br>120,566<br>**410,784**<br>**(73,913)**<br>-<br>**(73,913)**<br>925,980<br>**852,067**|
|---|---|---|---|---|---|



All of the above results are derived from continuing activities. There were no other recognised gains or losses other than those stated above.  Movements in funds are disclosed in note 12 to the financial statements 

9 



## **EASTLEIGH YOUTH & COMMUNITY TRUST** 

(Company limited by guarantee and not having a share capital) 

## **PRIOR YEAR STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2023 (Including Income and Expenditure Account)** 

|**Notes**<br>INCOME<br>Charitable activities<br>**3**<br>Trading subsidiary - Blackbird Café<br>**6**<br>**TOTAL INCOME**<br>EXPENDITURE<br>Charitable activities<br>**4**<br>Trading subsidiary - Blackbird Café<br>**6**<br>**TOTAL EXPENDITURE**<br>TRANSFERS BETWEEN FUNDS<br>**17**<br>**NET MOVEMENT IN FUNDS**<br>Funds at 1 April 2022<br>**FUNDS AT 31 MARCH 2023**<br>**17**<br>**NET EXPENDITURE FOR THE YEAR**|**Restricted**<br>**funds**<br>**£**<br>33,323<br>-<br>**33,323**<br>33,323<br>-<br>**33,323**<br>**-**<br>-<br>**-**<br>-<br>**-**|**Designated**<br>**funds**<br>**£**<br>-<br>-<br>**-**<br>28,958<br>-<br>**28,958**<br>**(28,958)**<br>-<br>**(28,958)**<br>779,431<br>**750,473**|**General**<br>**funds**<br>**£**<br>181,398<br>122,150<br>**303,548**<br>227,937<br>120,566<br>**348,503**<br>**(44,955)**<br>-<br>**(44,955)**<br>146,549<br>**101,594**|**2023**<br>**Total**<br>**£**<br>214,721<br>122,150<br>**336,871**<br>290,218<br>120,566<br>**410,784**<br>**(73,913)**<br>-<br>**(73,913)**<br>925,980<br>**852,067**|
|---|---|---|---|---|



All of the above results are derived from continuing activities. There were no other recognised gains or losses other than those stated above. 

10 



**Company  number: 08576533** 

## **EASTLEIGH YOUTH & COMMUNITY TRUST** 

(Company limited by guarantee and not having a share capital) 

## **CONSOLIDATED BALANCE SHEET AS AT 31 MARCH 2024** 

|**Notes**<br>**FIXED ASSETS**<br>Intangible fixed assets<br>**7**<br>Tangible fixed assets<br>**8**<br>Investments<br>**9**<br>**CURRENT ASSETS**<br>Other debtors<br>**10**<br>Cash at bank and in hand<br>**CREDITORS:**amounts falling<br>due within one year<br>**11**<br>**NET CURRENT ASSETS**<br>**NET ASSETS**<br>**13**<br>**FUNDS**<br>Restricted funds<br>**12**<br>Unrestricted funds<br>General funds<br>**12**<br>Designated funds<br>**12**<br>**TOTAL FUNDS**|**2024**<br>**2023**<br>**£**<br>**£**<br>400<br>800<br>731,640<br>752,668<br>-<br>-<br>732,040<br>753,468<br>24,956<br>18,398<br>70,020<br>119,874<br>94,976<br>138,272<br>(69,094)<br>(39,673)<br>25,882<br>98,599<br>757,922<br>852,067<br>-<br>-<br>40,012<br>101,594<br>717,910<br>750,473<br>757,922<br>852,067<br>**Group**|**2024**<br>**2023**<br>**£**<br>**£**<br>400<br>800<br>731,640<br>752,668<br>100<br>100<br>732,140<br>753,568<br>34,751<br>30,219<br>62,780<br>109,531<br>97,531<br>139,750<br>(55,793)<br>(28,516)<br>41,738<br>111,234<br>773,878<br>864,802<br>-<br>-<br>55,968<br>114,329<br>717,910<br>750,473<br>773,878<br>864,802<br>**Charity**|
|---|---|---|



For the financial year ended 31 March 2024, the company was entitled to exemption from audit under section 477 Companies Act 2006; and no notice has been deposited under section 476. The directors acknowledge their responsibilities for ensuring that the company keeps accounting records, which comply with section 386, and preparing accounts, which give a true and fair view of the state of affairs of the company as at the end of the period and of its income and expenditure for the financial period, in accordance with the requirements of section 394 and 395, and which otherwise comply with the requirements of the Companies Act 2006 relating to accounts, so far as applicable to the company. 

The accounts are prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies. 

Approved by the board of trustees on 3 December 2024 and signed on its behalf by: 


S Barratt, Trustee 

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## **EASTLEIGH YOUTH & COMMUNITY TRUST** 

(Company limited by guarantee and not having a share capital) 

## **NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024** 

## **1 ACCOUNTING POLICIES** 

## a) Accounting convention 

The financial statements have been prepared in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with FRS 102 (second edition - October 2019), and the Companies Act 2006. 

The charity meets the definition of the public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note. 

The accounts have been prepared on the going concern basis. However, as explained in Note 19 and The Report, there is currently material uncertainty about the ability to continue for the next 12 months given the challenges it is facing. 

## b) Consolidation 

The charity owns 100% of the issued share capital of The Blackbird Café (EYCT) Ltd, a company incorporated in England and Wales. The results of that company have been consolidated in these accounts using the acquisition method of accounting. 

## c) Income 

Legacy income is included in full in the Statement of Financial Activities when receipt is probable and can be reliably quantified. 

Grant income and donations are recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. 

Government grants are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received. 

Investment income is recognised on an accruals basis. 

Income from services provided is recognised when the service has been performed, net of VAT where appropriate. 

## d) Expenditure 

Expenditure is recognised in the period in which it is incurred. Resources expended include attributable VAT which cannot be recovered. 

## e) Fund accounting 

Funds held by the charity are either: 

Unrestricted general funds Funds which can be used in accordance with the charitable objects at the discretion of the trustees. 

Designated funds Funds which are set aside for specific purposes by the trustees to be used in accordance with the charitable objects. 

12 



## **EASTLEIGH YOUTH & COMMUNITY TRUST** 

(Company limited by guarantee and not having a share capital) 

## **NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024** 

- e) Fund accounting (continued) 

Restricted funds 

Funds that can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purpose. 

- f) Intangible fixed assets 

Intangible assets are stated in the balance sheet at cost less amortisation. 

Amortisation is provided to spread the cost over the estimated useful life of the asset. 

## g) Tangible fixed assets 

Fixed assets are capitalised where the purchase price exceeds £500. Depreciation is provided at rates calculated to write down the cost of each asset to its estimated residual value over its expected useful life. The depreciation rates in use are as follows: 

Land and buildings over 20 - 35 years Furniture and equipment 25% straight line IT equipment 7 years straight line 

## h) Financial instruments 

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value. 

## **2 LEGAL STATUS** 

The charity is a company limited by guarantee and has no share capital. The charitable company was incorporated on 19 June 2013 in England and Wales and was registered on 1 November 2013 with the Charity Commission in England and Wales.  The charity is a public benefit entity. 

The registered office of the charitable company is Pavilion on the Park, 1 Kingfisher Road, Eastleigh, Hampshire, SO50 9LH. 

## **3 INCOME FROM CHARITABLE ACTIVITIES** 

|Hire of building<br>Grant income<br>Cycles4All<br>Sensory4All<br>Fundraising and donations<br>Other projects<br>_Total_|**Restricted**<br>**funds**<br>**£**<br>-<br>6,426<br>423<br>417<br>-<br>15,037<br>22,303|**Unrestricted**<br>**funds**<br>**£**<br>155,883<br>16,242<br>13,096<br>10,692<br>9,136<br>2,004<br>207,053|**2024**<br>**Total**<br>**£**<br>155,883<br>22,668<br>13,519<br>11,109<br>9,136<br>17,041<br>229,356|**2023**<br>**Total**<br>**£**<br>143,825<br>33,344<br>12,535<br>9,130<br>8,585<br>7,302<br>214,721|
|---|---|---|---|---|



13 



(Company limited by guarantee and not having a share capital) 

## **EASTLEIGH YOUTH & COMMUNITY TRUST** 

## **NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024 (continued)** 

## **4 CHARITABLE ACTIVITIES EXPENDITURE** 

|Wages and salaries (see note 5)<br>Activity and project expenses<br>Light and heat<br>Rates and water<br>Office supplies, printing and postage<br>Training<br>Licenses and subscriptions<br>Telephone<br>Insurance<br>Cleaning supplies<br>Project printing, copying and design<br>Maintenance and equipment<br>Legal and professional fees<br>Accountancy<br>Travel expenses<br>Bookkeeping and payroll costs<br>Bad debt provision<br>Bank charges<br>Fundraising<br>Entertaining<br>Depreciation<br>Amortisation<br>_Total cost of charitable activities_|**£**<br>20,364<br>1,414<br>-<br>-<br>53<br>-<br>-<br>-<br>-<br>-<br>-<br>472<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>22,303<br>**Restricted**<br>**funds**|**£**<br>148,741<br>8,153<br>12,628<br>3,902<br>7,679<br>1,915<br>6,575<br>2,934<br>3,264<br>3,542<br>11<br>45,212<br>385<br>2,652<br>1,103<br>13,323<br>(164)<br>621<br>1,079<br>-<br>44,119<br>400<br>308,074<br>**Unrestricted**<br>**funds**|**2024**<br>**Total**<br>**£**<br>169,105<br>9,567<br>12,628<br>3,902<br>7,732<br>1,915<br>6,575<br>2,934<br>3,264<br>3,542<br>11<br>45,684<br>385<br>2,652<br>1,103<br>13,323<br>(164)<br>621<br>1,079<br>-<br>44,119<br>400<br>330,377|**2023**<br>**Total**<br>**£**<br>162,330<br>9,342<br>10,826<br>2,649<br>7,548<br>2,892<br>2,694<br>1,375<br>3,083<br>2,728<br>933<br>20,543<br>5,860<br>2,707<br>242<br>10,176<br>(223)<br>804<br>194<br>-<br>43,115<br>400<br>290,218|
|---|---|---|---|---|



The independent examination fee included in accountancy amounted to £2,520 (2023: £2,400). £132 (2023: £307) was also paid to the independent examiners for other services provided. 

14 



## **EASTLEIGH YOUTH & COMMUNITY TRUST** 

(Company limited by guarantee and not having a share capital) 

## **NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024 (continued)** 

## **5 EMPLOYED STAFF COSTS AND NUMBERS** 

|Employed staff costs for the charity (single entity) were as follows:<br>Salaries and wages<br>Social security costs<br>Pension|**2024**<br>**£**<br>161,035<br>5,309<br>2,761<br>169,105|**2023**<br>**£**<br>155,595<br>4,281<br>2,454<br>162,330|
|---|---|---|



In addition, staff costs of £88,646 (2023: £80,773) are included within The Blackbird Café (EYCT) Ltd direct costs.  The average number of employees in the subsidiary during the year was 7 (2023: 6). 

No employee earned more than £60,000 during this or the prior year. The total number of employees during the year was 11  (2023: 11). 

Key management received remuneration totalling £73,960 (2023: £83,373), paid to 4 employees (2023: 4 employees). 

No trustee received any remuneration during this or the prior year. 

## **6 NET INCOME FROM TRADING ACTIVITIES OF SUBSIDIARY** 

The charity owns 100% of the issued share capital of The Blackbird Café (EYCT) Ltd, a company incorporated in England and Wales.  The company donates profits to the parent charity. 

The Blackbird Café (EYCT) Ltd prepares its accounts each year to 31 March. Its company registration number is 11911318.  The results of the company for the year ended 31 March 2024 are summarised as follows: 

|Turnover<br>Cost of sales<br>Administrative expenses<br>Management charge from parent charity<br>Taxation<br>Net (loss)/profit after tax|**2024**<br>**£**<br>139,686<br>(35,471)<br>(95,146)<br>(13,053)<br>763<br>(3,221)|**2023**<br>**£**<br>122,150<br>(31,794)<br>(88,772)<br>(13,691)<br>-<br>(12,107)|
|---|---|---|



The results above include intercompany sales of £2,957 and an intercompany management charge of £13,053, which have been eliminated in the consolidated accounts. 

Taxation relates to the recognition of a deferred tax asset arising on the taxable losses of the Blackbird Café (EYCT) Ltd. 

15 



## **EASTLEIGH YOUTH & COMMUNITY TRUST** 

(Company limited by guarantee and not having a share capital) 

## **NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024 (continued)** 

## **7 INTANGIBLE FIXED ASSETS - CHARITY AND  GROUP** 

|At 1 April 2023 and 31 March 2024<br>AMORTISATION<br>At 1 April 2023<br>Charge for the year<br>At 31 March 2024<br>NET BOOK VALUE<br>At 31 March 2024<br>At 1 April 2023|**Website**<br>**£**<br>2,000<br>1,200<br>400<br>1,600<br>400<br>800|
|---|---|



## **8 TANGIBLE FIXED ASSETS - CHARITY AND GROUP** 

|COST<br>At 1 April 2023<br>Additions<br>Disposals<br>At 31 March 2024<br>DEPRECIATION<br>At 1 April 2023<br>Charge for the year<br>Disposals<br>At 31 March 2024<br>NET BOOK VALUE<br>At 31 March 2024<br>At 1 April 2023<br>**9**<br>**FIXED ASSET INVESTMENTS**<br>Investment in subsidiary undertaking|**Land and**<br>**buildings**<br>**IT**<br>**equipment**<br>**£**<br>**£**<br>950,344<br>11,853<br>-<br>-<br>-<br>-<br>950,344<br>11,853<br>212,925<br>8,466<br>28,957<br>1,694<br>-<br>-<br>241,882<br>10,160<br>708,462<br>1,693<br>737,419<br>3,387<br>**2024**<br>**2023**<br>**£**<br>**£**<br>-<br>-<br>**Group**|**Furniture and**<br>**equipment**<br>**Total**<br>**£**<br>**£**<br>117,801<br>1,079,998<br>23,091<br>23,091<br>(774)<br>(774)<br>140,118<br>1,102,315<br>105,939<br>327,330<br>13,468<br>44,119<br>(774)<br>(774)<br>118,633<br>370,675<br>21,485<br>731,640<br>11,862<br>752,668<br>**2024**<br>**2023**<br>**£**<br>**£**<br>100<br>100<br>**Charity**|
|---|---|---|



16 



## **EASTLEIGH YOUTH & COMMUNITY TRUST** 

(Company limited by guarantee and not having a share capital) 

## **NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024 (continued)** 

|**10 DEBTORS**<br>Trade debtors<br>Prepayments and accrued income<br>Other debtors|**2024**<br>**2023**<br>**£**<br>**£**<br>18,438<br>7,776<br>5,712<br>10,454<br>806<br>168<br>24,956<br>18,398<br>**Group**|**2024**<br>**2023**<br>**£**<br>**£**<br>15,833<br>7,525<br>4,809<br>9,466<br>14,109<br>13,228<br>34,751<br>30,219<br>**Charity**|
|---|---|---|



Other debtors (Group) includes a deferred tax asset of £763 (2023: £nil) that falls due after more than one year.  This asset arises on the taxable losses of the subsidiary. 

## **11 CREDITORS: amounts falling due within one year** 

|Trade creditors<br>Other taxation and social security<br>Other creditors<br>Deferred income|**2024**<br>**2023**<br>**£**<br>**£**<br>9,509<br>6,150<br>7,077<br>5,207<br>19,672<br>14,058<br>32,836<br>14,258<br>69,094<br>39,673<br>**Group**|**2024**<br>**2023**<br>**£**<br>**£**<br>5,407<br>3,065<br>1,765<br>1,023<br>15,985<br>11,423<br>32,636<br>13,005<br>55,793<br>28,516<br>**Charity**|
|---|---|---|



## **12 MOVEMENT IN FUNDS - GROUP AND CHARITY** 

|**RESTRICTED FUNDS**<br>Cycles4All<br>Sensory4All<br>Community Programme<br>Youth 4 Youth: I will fund<br>**UNRESTRICTED FUNDS**<br>DESIGNATED FUNDS<br>Property capital fund<br>Facility reserves<br>Volunteer led youth activity<br>GENERAL FUNDS<br>**TOTAL CHARITY FUNDS**<br>Blackbird Café (EYCT) Ltd<br>**TOTAL GROUP FUNDS**|**At 1 April**<br>**2023**<br>**£**<br>-<br>-<br>-<br>-<br>737,419<br>3,054<br>10,000<br>750,473<br>114,329<br>864,802<br>(12,735)<br>852,067|**Income**<br>**£**<br>3,837<br>3,429<br>13,816<br>1,221<br>22,303<br>-<br>-<br>-<br>-<br>207,053<br>229,356<br>136,730<br>366,086|**Expenditure**<br>**£**<br>(3,837)<br>(3,429)<br>(13,816)<br>(1,221)<br>(22,303)<br>(28,957)<br>(2,706)<br>(900)<br>(32,563)<br>(275,511)<br>(330,377)<br>(129,854)<br>(460,231)|**Transfers**<br>**£**<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>10,097<br>10,097<br>(10,097)<br>-|**At**<br>**31 March**<br>**2024**<br>**£**<br>-<br>-<br>-<br>-<br>-<br>708,462<br>348<br>9,100<br>717,910<br>55,968<br>773,878<br>(15,956)<br>757,922|
|---|---|---|---|---|---|



Blackbird Café (EYCT) Ltd represents unrestricted funds. 

17 



## **EASTLEIGH YOUTH & COMMUNITY TRUST** 

(Company limited by guarantee and not having a share capital) 

## **NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024 (continued)** 

## **12 MOVEMENT IN FUNDS (continued)** 

## **RESTRICTED FUNDS** 

## **Cycles4All** 

This project provides an adapted cycling service which is fully inclusive for adults and children with a wide range of disabilities and access needs. 

## **Sensory4All** 

This project provides a multi-sensory room and a range of focused sessions for babies, children and adults with and without physical and learning disabilities. Our guided sensory therapy work is led by an qualified professional and focuses on supporting development using music, sound, lighting, touch, taste and smell to stimulate different senses. 

## **Community Programme** 

The One4all project strand provides a rich programme of activities for people with additional needs. Due to the bespoke nature of the weekly activities, and our expertise in the this of support, beneficiaries are attracted from the wider Hampshire area. Those with disabilities often face the most disadvantage, and an important element of our offer is a weekly lunch club, running on Mondays and Wednesdays, ensuring that beneficiaries are able to access an affordable, nutritious hot meal alongside inclusive activities. 

The Connect2Thrive project strand addresses social inclusion within the local community, including the Nightingale estate, Velmore estate and Eastleigh town centres. Up to 56% of households in some streets within these areas are deprived in two or more dimensions (education, employment, health and housing) Census data 2021. Connect2Thrive activities create opportunities for the local community to come together to enjoy social activities which improve health and wellbeing and provide positive solutions to the impact of the cost-of-living crisis, such as community cook-ups, which we piloted successfully in February. 

The flagship activity in our Pixies Portfolio project strand is the popular weekly Little Pixies Stay and Play group. This afford local parents, carers and childminders the opportunity to meet together and engage in stimulating play with their children which is curated by an early years professional. This year we have trialled a new Pixies Plus activity, which provides affordable activity days for sibling groups up to the age of eight. 

## **Youth 4 Youth: I Will Fund, Wellbeing Champion** 

The Wellbeing Champions Project, funded by Sovereign Neighbourhood Will is the first activity in a newly established project strand which focuses on youth-led social action. The project started in February 2024, and will lead to the setting up of a weekly youth club offer at Pavilion on the Park, which engages young people, aged 10-13 in learning about how to manage their own wellbeing. The regular weekly youth club will provide volunteer leadership opportunities for young people aged 16+. 

18 



(Company limited by guarantee and not having a share capital) 

## **EASTLEIGH YOUTH & COMMUNITY TRUST** 

## **NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024 (continued)** 

## **12 MOVEMENT IN FUNDS (continued)** 

## **DESIGNATED FUNDS** 

## **Property Capital Fund** 

The property capital fund represents the net book value of land and buildings. 

## **Facility Reserves and Volunteer Led Youth Activity Fund** 

A legacy totalling £47,935 was received from Nigel Brown, a former Trustee with 22 years of service and treasurer for most of that period. The Nigel Brown Legacy fund is administered at the discretion of the Eastleigh Youth and Community Board of Trustees - £4,000 was designated for the part purchase of a powered bicycle; £10,000 to replace/repair essential equipment; and £10,000 to support volunteer led youth activity, reflecting lifelong volunteering interests. The remaining amount of £23,935 was allocated to general reserves. The designated funds remaining reflect unspent amounts from the elements allocated to facilities and youth work. 

## **Transfers** 

Fund transfers relate to management charges from the parent charity to the subsidiary. 

## **13 ANALYSIS OF NET ASSETS BETWEEN FUNDS** 

|**2024 GROUP**<br>Intangible fixed assets<br>Tangible fixed assets<br>Current assets<br>Current liabilities<br>NET ASSETS<br>**2024 CHARITY**<br>Intangible fixed assets<br>Tangible fixed assets<br>Current assets<br>Current liabilities<br>NET ASSETS|**Restricted**<br>**funds**<br>**£**<br>-<br>-<br>-<br>-<br>-<br>**Restricted**<br>**funds**<br>**£**<br>-<br>-<br>-<br>-<br>-|**Designated**<br>**funds**<br>**£**<br>-<br>708,462<br>9,448<br>-<br>717,910<br>**Designated**<br>**funds**<br>**£**<br>-<br>708,462<br>9,448<br>-<br>717,910|**Unrestricted**<br>**funds**<br>**£**<br>400<br>23,178<br>85,528<br>(69,094)<br>40,012<br>**Unrestricted**<br>**funds**<br>**£**<br>400<br>23,278<br>88,083<br>(55,793)<br>55,968|**2024 Total**<br>**funds**<br>**£**<br>400<br>731,640<br>94,976<br>(69,094)<br>757,922<br>**2024 Total**<br>**funds**<br>**£**<br>400<br>731,740<br>97,531<br>(55,793)<br>773,878|
|---|---|---|---|---|



19 



## **EASTLEIGH YOUTH & COMMUNITY TRUST** 

(Company limited by guarantee and not having a share capital) 

## **NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024 (continued)** 

## **13 ANALYSIS OF NET ASSETS BETWEEN FUNDS** 

|**2023 GROUP**<br>Intangible fixed assets<br>Tangible fixed assets<br>Current assets<br>Current liabilities<br>NET ASSETS<br>**2023 CHARITY**<br>Intangible fixed assets<br>Tangible fixed assets<br>Current assets<br>Current liabilities<br>NET ASSETS<br>**14 OPERATING LEASE COMMITMENTS**|**Restricted**<br>**funds**<br>**£**<br>-<br>-<br>-<br>-<br>-<br>**Restricted**<br>**funds**<br>**£**<br>-<br>-<br>-<br>-<br>-|**Designated**<br>**funds**<br>**£**<br>-<br>737,419<br>13,054<br>-<br>750,473<br>**Designated**<br>**funds**<br>**£**<br>-<br>737,419<br>13,054<br>-<br>750,473|**Unrestricted**<br>**funds**<br>**£**<br>800<br>15,249<br>125,218<br>(39,673)<br>101,594<br>**Unrestricted**<br>**funds**<br>**£**<br>800<br>15,349<br>126,696<br>(28,516)<br>114,329|**2023 Total**<br>**funds**<br>**£**<br>800<br>752,668<br>138,272<br>(39,673)<br>852,067<br>**2023 Total**<br>**funds**<br>**£**<br>800<br>752,768<br>139,750<br>(28,516)<br>864,802|
|---|---|---|---|---|



|Within 1 year<br>Within 1 -2 years<br>Within 2 - 5 years<br>The charity has total commitments under non-<br>cancellable operating leases as follows:|**2024**<br>**£**<br>864<br>720<br>-<br>1,584|**2023**<br>**£**<br>864<br>720<br>720<br>2,304|
|---|---|---|



## **15 PARENT CHARITY** 

Below are summarised results for Eastleigh Youth and Community Trust excluding income from the subsidiary company: 

|**Income**<br>Charitable activities<br>**Expenditure**<br>Charitable activities<br>**(Deficit)/surplus for the year**<br>Management charge to subsidiary|**2024**<br>**£**<br>229,356<br>13,053<br>242,409<br>333,333<br>(90,924)|**2023**<br>**£**<br>214,721<br>13,691<br>228,412<br>290,218<br>(61,806)|
|---|---|---|



20 



## **EASTLEIGH YOUTH & COMMUNITY TRUST** 

(Company limited by guarantee and not having a share capital) 

## **NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024 (continued)** 

## **16 RELATED PARTY TRANSACTIONS** 

During the year, hire income, at a rate determined on a commercial basis, was received from a number of organisations with which individual Trustees are connected. 

During the year, one trustee was reimbursed £40 for expenses incurred on behalf of the charity. 

Trustees made donations totalling £1,100 to EY&CT during the year (2023: £1,100). 

## **17 PRIOR YEAR MOVEMENT IN FUNDS - GROUP AND CHARITY** 

|**RESTRICTED FUNDS**<br>Cycles4All<br>Sensory4All<br>One4All - Social Inclusion<br>HCC Playscheme<br>Jubilee<br>Kickstart<br>**UNRESTRICTED FUNDS**<br>DESIGNATED FUNDS<br>Property capital fund<br>Facility reserves<br>Volunteer led youth activity<br>GENERAL FUNDS<br>**TOTAL CHARITY FUNDS**<br>Blackbird Café (EYCT) Ltd<br>**TOTAL GROUP FUNDS**|**At 1 April**<br>**2022**<br>**£**<br>-<br>-<br>-<br>-<br>766,377<br>3,054<br>10,000<br>779,431<br>147,177<br>926,608<br>(628)<br>925,980|**Income**<br>**£**<br>1,713<br>750<br>7,399<br>1,000<br>9,075<br>13,386<br>33,323<br>-<br>-<br>-<br>-<br>181,398<br>214,721<br>122,150<br>336,871|**Expenditure**<br>**£**<br>(1,713)<br>(750)<br>(7,399)<br>(1,000)<br>(9,075)<br>(13,386)<br>(33,323)<br>(28,958)<br>-<br>-<br>(28,958)<br>(227,937)<br>(290,218)<br>(120,566)<br>(410,784)|**Transfers**<br>**£**<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>13,691<br>13,691<br>(13,691)<br>-|**At**<br>**31 March**<br>**2023**<br>**£**<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>737,419<br>3,054<br>10,000<br>750,473<br>114,329<br>-<br>864,802<br>(12,735)<br>852,067|
|---|---|---|---|---|---|



## **18 CONTINGENT LIABILITY** 

The Charity has received a claim from its water supplier for over £10,000 in relation to past usage. This amount is disputed for a number of reasons and is not in line with any past usage. Provision has been made in the accounts for water usage but not for any element of the excess claims received from the supplier, as it is not possible to quantify what, if any, additional charges will be agreed when the dispute is resolved. 

21 



## **EASTLEIGH YOUTH & COMMUNITY TRUST** 

(Company limited by guarantee and not having a share capital) 

## **NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024 (continued)** 

## **19 GOING CONCERN** 

As explained in the Trustee Report, despite the award of a major grant, our income from other sources has been generally disappointing in the period from 1 April 2024. For the first half of the current financial year, we were able to make cost savings to offset the lower than expected income but our latest forecast shows that we are unlikely to be able to sustain this in the second half of the year and, without making significant changes to our cost base and operations, will end the year with insufficient unrestricted resources to meet our obligations. 

We are fully committed to making the changes we need to so that the Charity can continue to deliver benefit to our community and believe it is appropriate to continue to prepare accounts on a going concern basis. However, we do not yet have a detailed, fully-costed plan covering the next 12 months which demonstrates with reasonable certainty that we can make the savings required or generate additional unrestricted income. We also have a possible additional liability in respect of the claim disclosed in Note 18. As a result, there is currently material uncertainly about our ability to continue to meet all obligations as they fall due. 

22