EASTLEIGH YoITfH & COMMUNITY TRusr COMPANY NUMBER: 08576533 REPORTS AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
EASTLEIGH YOUTh & COMMUNITY TRusr (Company limited byguarantee and not having share capital) REPORT OF THE TRusfEES FOR THE YEAR ENDED 31 MARCH 2025 REFERENCE ANDADMINISTrATIVE ffiIFORMATION STATUS The organisation is a charitsble company limlted by guarantee, incorporated on 19 June 2013 and registered as a charity on l November 2013. REGISTERED COMPANY NUMBER: 8576533 REGisfERED CHARITY NUMBER: 1154430 TRUSTEES I DIREcfoRS 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 (Resigned 4 December 2024) Chloe Gillam Christopher Dixon (Appointed 2 April 2025) Gladys Restrepo Perdomo {Appointed 2 April 20251 PRINCIPAL ADDRESS AND REGisfERED OFFICE: Pavilion on the Park l Kingfisher Road Eastleigh Hampshire S090 9LH ACCOUNTANTS: KnightGoodhead Limited 7 Bournemouth Road Chandlerfs Ford Eastleigh Hampshire S053 3DA
EASTLEIGH YOUTH & COMMUNITY TRUST (Company limited by guarantee and not having share capital) REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 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 2025. STRUCTURE. GOVERNANCEAND MANAGEMEKr 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. Governin Document The company was incorporated on 19 June 2013 under a Memorandum of Association. vthich established the objects and powers of the charitable company and it is 8ovemed under its articles of association. Trustees The Board of trustees has regular meetings three times a year and schedules additional meetings for special business, as required. Any key decisions or issues are brought by the Chair to trustees, attention in between scheduled meetings, for a vote by electronic resolution if necessary. The Chair, Treasurerand General Manager also ensure that trustees/dirertors a kept infomied 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 2025, severdl meetings were held of the Finance and Resources SulFCommittee. A Grants Sub- Committee was established in June 2023 with the objective of managing the lifecycle of the Trust's major {above £IO.O(X)I grant funding projects from assessment and application through to Implementatlon. With the recent changes in the chariws senior management team and a renewed focus on grant fundin& both the membership of the Grants Sub-committee and its temisof reference are currentty under review. Trustees may appoint a person who is willing to art 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*lection by the members as set out in the Articles of Association paragraphs 24 and 25. Risk Mana ement The trustees reviewthe risksthat are faced by the charityand have established a risk processto 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 effectivety managed according to their perceived impact and the probability of their occurrence. Our major concern continues to be sustainability and the development of income streams to fund core cost5 and building maintenance. While the charity has been successful in securing a majorgrant. 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 and focus on Betting as much as we can out of the building and other resour5 we have. while continuing to meet our charitable objectives.
EASTLEIGH YOUTh & COMMUNITY TRUST (Company limited byguarantee and not having share capftal) REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 After many years of delays. the risk of serious flooding to the Trusvs pMIseS (and consequential damage to the building including loss of income) has now been somewhat mitigated. A multi-38ency approach between the Environment Agency. the local authority and the charity has seen the installation of further flood defen5, the river and culverts being dredged, and overgrown banks being cut back. The hope is that these measures will prevent further serious floodin& and result in less frequent flooding events in the future. Other than the risk of floodin& our overall risks and their impact generalty remained steady over the year ended 31 March 2025. OBJECTIVES AND AcnvrriES The objectives of the charity are: To help and educate chlldren and young people through their leisure time actNities thatthey 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 sIdents 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 interest5 of social welfare for recreation leisure tlme occupation with the objertive of bmproving the conditions of life for the residents. ACHIEVEMENTSAND PERFORMANCE Public Benefit The Pavilion on the Park and the inclusive and varied activities which take pla 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 guidance contained in the Charity Commission's general guidance on public benefit when reviewing the charity's aims and objectives and planning future activities. Throughout the year ended 31 March 2025. the charity remained focused on providing benefft to the public. Review of th ar 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 publlc hire and deliverinE a varied community programme, which engages people in social. recreational. and cultural actlvities 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 providin8 facilities and services in the interests of education, social welfare. recreation and leisure.
EASTLEIGH YOLmi & COMMUNrfY TRUST (Company limited by guarantee and not have a share capital) REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 The centre serves an area which includes two of the most disadvantsged wards in Eastleigh. Data from the 2021 census highlights 15-20% of households within a one-mlle radlus as deprived in two or more dlmenslons of health. housin& employment or education. Many of our regular beneficiaries are families drawn from these local areas. They attend weekty 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 meetin8 the complex and varied needs of a wide range of people. During the financial yearended 31 March 2025, the charity was successful in 8aining funding from the National Lottery Community Fund or its Yogether we Flourish" delivery project. The total grant value w35 just under £445.000. Our funded project activities are dNided into two distintt Strands: Recovery and Relevance. The Recovery strand focusses on managing the external challenges of building hire income. managing cost of living increases, funding ongoing repairs and maintenance and two major floods at the centre. With the help of this fundin& our maintenance backlog continues to be addressed. wlth Improved lighting in the main corridors and kitchen areas, smoke/fire detectors within the Cycle Hanger and reducing air flow gaps within fire doors. The Relevance strand of the funding focusses on asset-based community development programmes. which are aimed at enriching community life in Eastleigh. During the year ended 31 March 2025. Projett Coordinators and their team5 delivered daily activity programmes and secured additional local grants to improve their programme offering further. The appointment of a new Marketing and Fundraising officer in January 2025 is starting to pay dividends. A marketing activity plan has been cated, with a focus on raising awareness of the centre as a community hub. the Charis brand identity. upselling the commercial programme of activities, site signage. developing new partnerships. and targeted social media and web messaging. In the last quarter of the year, there were a number of staff changes. Immediate steps were taken to manage this and we had a new General Manager and an interim Finance and Bookings Manager in place quickly. A new Community Development Manager will join us shortly. The Blackbird Café continues to be extremely popular and contributes not only to generate income for the pavilion. but it also serves as an extremely popular community meeting point. EXpendItu contlnued in the year to be controlled tightly. In summary. 2024-25 was a year of development. We explored new ideas in partnershlp wlth the communities we serve. invested in our staff team and made progress on the backlog of maintenance, repairs and improvements. However, it is important to COgnIse that the grants and fundraising landscape is increasingly competitive, and the ongoing financial viability of the charity relies on a mixed ecology of grants, fundraisin& and 5elf%enerated income from bookings. hires and events driven by the Blackbird Café trading subsidiary.
EASTLEIGH YOLrrH & COMMUNITY TRUST (Company limited by guarantee and not have a share capital) REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 The focus in the comingyear is to use ourenhanced marketing and fundraising expertise and the skllls and experience of our refreshed management team to deliver a balanced budget and put the charity in a position for future growth. FINANCIAL REVIEW Financial Review During the year, the charity and its subsidiary made a consolldated deficit of £14,127 (2024: £94.415). This reduction in the level of deficit was achieved through carefvl financial management in what was another challenging year for the charity. Grant income was much higher than in 20234 boosted by the receipt of the first tranche of five-year funding from The National Lottery Reaching Community Fund. There were also encouraging signs elsewhere, as income from fundraising and activities also increased. However, our hire income fell, reflecting an increasingly competitive market, continuing challenges with our building and a lack of really effective marketing. We enter 2025-26 with advance grant funding of £27,539, a positive bank balance. a new and improved website and plans for a renewed focus on marketing and local awareness. Total unrestricted funds at 31 March 2025 of £743.795 comprise designated funds of £688,952 and free reserves of £26,652. 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, The Trusys aim is to slowly and gradually replenish our reserves when we a able to do $0. In the current financial climate this is likely to take some time. balance sheet events and oin conrn Since the balance sheet date we have been successful in securing some further small 8rants and managed our costs to perform in line with our break*ven budget for the year. However, the impact of the investment we have made in staff and other resources has been slower than we hoped and we still have work to do to build our hire and grant income to sustainable levels. We are confident that we can do this and considerthere to be no major uncertainties about ourability to continue to meet our obligations as they fall due. We have therefore continued to prepare our accounts on a going concern basis. Reserves 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 the to six months expenditure. As reported above. we failed to achieve this during the year ended 31 March 2025 and are unlikely to be able to build up reserve5 in the current financial year. DIREcfoRS' RESPONSIBILrnES The directors are spOnSible for preparing the report of the trustees and the financial 5tatement5 in accordance with applicable law and United Kingdom Generally Accepted Accounting Practice (UK GAAP).
EASTLEIGH YOUTH & COMMUNITY TRUST (Company limited by guarantee and not have a share capital) REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 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 resource5. 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 accountsonthegoingconcern ba515 unle55 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 step5 for the prevention and detection of fraud and other irregularitie5. This report has been prepared in accordance with the small companies regime under section 419{21 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 2 October 2025 S Everett Trustee
INDEPENDENT EXAMINERS REPORTTO THE TRUSTEES ON THE UNAUDITED AccouNfs OF EASTLEIGH YOITfH & COMMUNITYTRUST I report on the consolidated accounts for the year ended 31 March 2025 set oirt on pages 8 to 21. Responsibilities and basls of report As the charitVs trustees of the company (and also its directors for the purposes of company law) you are sponsible for the preparation of the accounts in accordance with the requirements of the Companies Act 20061'the 2006 ACVI. Having satisfied myself that the accounts of the company are not required to be audlted under Part 16 of the 2006 Att and are eligible for independent examination, I report in respect of my examination of your charitvs accounts as carried out under settion 145 of the Charities Art 2011 (the .2011 Arfl. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act. Independent examinerfs report Since the companlls 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 l am qualified to undertake the examinatlon because l arn a member of the Association of Chartered Certifbed Accountants. which is one of the Itsted bodies. I have completed my examination. I confimi that no matters have come to my attention in connertion with the examlnatlon givlng me cause to believe: (l) 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 requirnents of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fairf view which is not a rnatter 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 accountlng and reporting by charities I have no concerns and have come across no other matters in connertion with the examination to which attentlon should be drawn in this report in order to enable a proper understsnding of the accounts to be reached. J E Harris FCCA 2 October 2025 Knight Goodhead Limited Chartered Accountants 7 Bournemouth Road Chandler's Ford. Eastleigh Harnpshire S053 3DA
EASTLEIGH YOUTH & COMMUNITY TRUSr (Company limited by guarantee and not having a share capital) CONSOLIDATED STATEMEKf OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025 (Including Income and Expendlture Account) 2024 Total funds funds Totsl INCOME Charitable artmties 137,911 220.281 358.192 229,356 Trading subsidiary- PAackbird Café 147,084 147,084 136.730 Investment income 201 201 TOTAL INCOME 137Jll 367 505h77 366.086 EXPENDITURE tharitable artmties 93,520 28,958 262,111 384,S89 330,377 Trading 5ubsidiary- Blackbird Café 135,015 135,015 129.854 TOTAL EXPENDITURE 93520 28358 397A26 519.604 460231 NET INCOMEIIEXPENDITURE) FOR THE YEAII 44391 I2858) 129J60) (UJ27) 194.145) TRANSFERS BETWEEN FUNDS (16,200) 16.200 NEf MOVEMENf IN FUNDS I8.1 (28.958) {U360) 114,1271 (94.145) Funds at l April 2024 17 717.910 40.012 757.922 852.067 FUNDS AT 31 MARCH 2025 28.1 688.952 26.652 743.795 757,922 All of the above results are derived from continuin8 athities. There were no other recognised gains or losses other than those stated abo¥e. Movements in funds are disc105ed in note 12 to the financial ststements
EASTLEIGH YOUTH & COMMUNrrY TRUSr (Company limited by guarantee and not having a share capital) PRIOR YEAR STATEMEKf OF FINANCIAL AcrivrriES FOR THE YEAR ENDED 31 MARCH 2024 (Including Income and Expenditure Account) Restrfrted Designated funds funds General funds 2024 Total INCOME Charitable activities 22.303 207.053 229,356 Trading subsidiary- Blackbird Café 136.730 136,730 TOTAL INCOME 343.783 366.086 EXPENDITURE Charitable activities 22,303 32.563 275,511 330,377 Tradln8 subsldlary- Blackbird Café 129.854 129.854 T(yfAL EXPENDrruRE 31563 405A65 460,231 NEf EXPENDITURE FOR THE YEAR (32.S631 (61,582) (94,145) TRANSFERS BEfwEEN FUNDS 17 NEf MOVEMENT IN FUNDS (3263) (61.5821 (94,145) Fund5 at l April 2023 750.473 101.594 852,067 FUNDSAT31 MARCH 2024 17 717.910 40.0 757,922 All of the above results are derived from continuing activitie5. There were no other recognlsed gains or losses other than those stated above.
EASTLEIGH YOUTH & COMMUNITY TRUST (Company limited by guarantee and not having a share capital) Company nurnber: 08576533 CONSOUDATED BALANCE SHEEf AS AT 31 MARCH 2025 Group 2025 Charity 2025 2024 2024 FIXED AS5Ets Intangible fixed assets Tangible fixed asset5 Investments 4.21x1 706.722 4,200 706,722 731.640 731,640 100 710,922 732,040 711,022 732,140 CURRENT ASSErs Other debtors Cash at bank and in hand io 18.080 105,71JO 24.956 70,020 30,416 96.485 34.751 62.780 123.780 94.976 126.901 97.531 CREDITORS: arnounts falling due within one year li (90.907) (69.0941 (78.485) {55.793) NET CURRENT ASSETS 32,873 25,882 48,416 41,738 NEf ASSETS 743,795 757,922 759.438 773,878 FUNDS Restritted funds Unrestricted funds General funds Designated funds 28,191 28.191 26,652 688.952 40,012 717.910 42,295 688.952 55,968 717,910 TOTAL FUNDS 743,795 757.922 759,438 773,878 For the financial year ended 31 March 2025, 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 Att 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 2 Ortober 2025 and signed on its behalf by: S Barratt, Trustee 10
EASTLEIGH YOLrrH & COMMUNrrY TRusr (Company limited by guarantee and not having a share capital) CASHFLOW STATEMENT FOR THE YEAR ENDED 31 MARCH 2025 2025 2024 NET CASH FLOW PROVIDED BY OPERATING AcfiviTIES 59,444 (26,763) CASH FLOWS FROM INVESTING AcfiviTIES Interest received 201 CASH FLOWS FROM FINANCING ACTIVITIES Fixed asset additions (23,965) (23,091) NETCASH FLOW 35,680 49,854 Change in cash and cash equivalents in the period 35,680 (49,854} Cash and cash equivalent at Start of the period Cash and cash equivalents at the end of the period 70,020 105,700 119,874 70,020 NOTES TO THE CASHFLOW STATEMENT FOR THE YEAR ENDED 31 MARCH 2025 I RECONCILIATION OF NET EXPENDITURE TO NEf CASH FLOW FROM OPERATING AcfiviTIES 2025 2024 Net movement in funds for the period Interest received Depreciation Amortisation Loss on disposal of fixed assets Decrease/(increase) in debtors Increase/(decreasel in creditors (14,127) (201) 44.683 (94,145) 44,119 400 6,876 21.813 (6,558) 29,421 Net cash flow from operating activities 59.444 (26,763) 2 ANALYSIS OF CASH AND CASH EQUIVALENT5 2025 2024 Cash at bank and in hand 105,700 70,020 11
EASTLEIGH YOUTH & COMMUNITY TRUST {Company limlted by guarantee and not havln8 a share capltal) NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 I ACCOUNnNG POLiaES a) Accounti convention The financial ststements have been prepared in accordance with the Financial Reportlng Standard applicable in the UK and Republic of Ireland {FRS 102) and the Accounti and Reportin8 by Charities: Statement of Recommended Prattice applicable to charities weparing thelr accounts in accordance wtth FRS 102 (second edition- October 20191. and the Companies Act 2006. The charity meets the definition of the public benefit entity under FRS 102. Assets and Ivabilities are initiallv recognised at hISrical cost or transaction ¥alue unless otP*rwise stated in relevant accountln8 poIIcv note. The accounts have been prepared on the going concern basis. b) Consolldation The charity owns IOIYA of the issued share capital of The 81ackbird Café (Eycn Ltd. a company incorpordted In En8land and Wale& The resu of that cornpany have been consolidated in these accounts using the acquisitlon method of accountin& cl Income Le8acy income is included in full in the Statement of Financial Activities when receipt is probable and can be reliably quantified. Grant iKorne and donations are recogni5ed in the Ststement of Financial ktivities once the charity has entitlernent to the fun(ts, it is probable that the income will be received and the amount can be measured reliably. Grants are deferred where perfornunce conditiors attached to the grant are yet to be met. Government 8rnnts ar• r•co8nisod at tho fair valug of the assot r•cwod or rgc•ivablg wh•n th4r• is reasonable assurarKe that the grant condition5 will be rnet and the grants will be received. Investment income is recognised on an accn4ls basis. Income from ser¥ices provided is 08Th1$ed when the service has been ornIed, net of VAT where appropriate. d) Expenditure Expenditure is recognised in the period in whtch it is incurred. Resources expended include attributsble VAT which cannot be recovered. e) Fund accounting Funds held by the charity are either. Unrestricted general funds Funds which can be used in accordarKe with the charitsbie objects at the disCon of the trtte. Desi8nated 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 havin8 a share capitsl) NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 e) Fund accounting Icontinuedl Restricted funds Funds that can only be used for particular restricted purp05e5 Within the objects of the charity. Restrictions arlse when specified by the donor or when funds are raised for particular restricted purpose. n Intangible fixed assets Intangible assets are stated in the balance sheet at cost less amorti5ation. Amortlsatlon Is provlded to spread the cost overthe estifflated usefvl life of the asset. gl Tangible fixed assets Fixed assets are capitalised where the purchase price exceeds £500. DeprlatIOn is provided at rates calculated to write down the cost of each a55et to its estimated Idual value over its expected useful life. The depreciatiorb rates in use are as follows: Land and buildings Fumiture and equiprnent IT equipment over 20. 35 years 25% straight line 4- 7years straw line h) Flnancial instrurnents The charity only has financial assets and financial liabilities ot a kind that qualify as basic financial instruments. Baslc 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 ha5 no Sha capttal. The chaiitable company was incorporated on 19 June 2013 in England and Wales and was registered on l November 2013 with the Charity Commission in England and Wales. The charity is a public benefit entity. The rewstered office of the charitable compary is Pavilion on the Parl l Kin8fisher Road, &istlei8h, Plampshire. S050 9LH. 3 INCOME FROM CHARITABLE AcnvmES 2024 Totsl Hire of bulldlng Grant income Cycles4AII Sens0ry4AII Fundraising and donations Other projects 134,391 io,oso 22,(108 11,156 20.608 22.068 134,391 139,238 22,008 11,156 29.331 22,068 155.883 22,668 13,519 11,109 9.136 17,041 129.188 8.723 Totol 137.911 220,281 358,192 229,356 13
EASTLEIGH YOUTH & COMMUNITY TRUST {Company limited by guarantee and not having a share capital) NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 (contlnued) 4 CHARrrABLE AcrivinES EXPENDifuRE 2025 2024 funds funts Total Total Wages and salaries {see note 5) Activity and project expenses Light and heat Rates and water Offlce supplies, printing and postsBe Trainln8 Llcenses and subscriptions Telephone Insurance Cleaning supplies Project printing, copyin8 and design Maintenance and equipment Legal and professional fees Accountsncy Travel expenses Bookkeeping and payroll costs Bad debt provision Bank charges FundrarsinE Depreciation Amortisation Loss on disposal of fixed assets 69,433 5,867 4.149 1,185 144,846 16,218 11.172 10,980 8,736 2.892 4.387 2,542 3.971 1,557 625 15.255 35 2,896 1,164 14,292 1.750 779 1.889 44.683 214,279 22.085 15,321 12,165 8.736 5,628 4,387 2,542 3,971 2.150 625 23,812 1,035 2,896 1,164 14,292 1,750 779 1.889 44.683 169,105 9,567 12,628 3,902 7,732 1,915 6,575 2,934 3,264 3,542 li 45,684 385 2,652 1,103 13,323 (164) 621 1.079 44,119 400 2,736 593 8,557 Total cost of charitable activities 93,520 291.069 384.589 330,377 The independent examinatlon fee Included In accountancy amourted to £2,550 (2024: £2.520). £346 (2024: £1321 was also paid to the independent examiners for other services provided. 14
EASTLEIGH Yoimi & COMMUNftYTRUST (Company limited by guarantee and not having a share capitsl) NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 (continued) 5 EMPLOYED sfAFF COSTS AND NUMBERS Employed staff costs for the charlty (single entity) were as follows: 2025 2024 Salaries and wa8es Social security costs Pension 201,455 9.025 3,799 161.035 5,309 2,761 214.279 169.105 In addition, staff costs of £91,018 {2024: £88,646) are included within The Blackbird Café IEYCT) Ltd direct costs. The average number of employees In the subsldiary during the year was 9 {2024: 7). No ernployee earned rnore than £60.000 during this or the prlor year. The total number of employees durin8 the year was 10 {2024: 11). Key mana8ement received remuneratlon totalling £113.0% (2024: £105,090), paid to 4 employees, including one in the subsidiary (2024: 5 employees, induding one in the 5ub5idiary). No trustee received any remuneration durin8 this or the prior year. 6 NEf INCOME FROM TRADING AcfMTIES OF SUBSItMRY The charity owns 100% of the issued share capital of The Blackbird Café (Eyct) Ltd, a company incorporated in England and Wale& The company donates proffts to the parent charity. The Blackbird Café (Eycn 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 2025 are summarised as follows: 2025 2024 Turnover Cost of sales Administrative expenses Management charge from parent charity Taxation Net (lossllprofit after tax 150,686 (36.2211 (98,7211 (15,358) 173) 313 139,686 (35,471) (95,146) {13,053) 763 {3.221) The results above include inter¢ompany sales of £3,602 (2024: £2,956) and an intercompany mana8ement charge of £15.358 {2024: £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 (Eycn Ltd.
EASTLEIGH YOUTH & COMMUNrrY Trusr (Company limited by guarantee and not having a share capitsl) NOTES TO THE AccouKfs FOR THE YEAR ENDED 31 MARCH 2025 Icontinued) 7 IrirANGI8LE FIXED ASSEfs- CHARrrY AND GROUP Webslte COST At l April 2024 Addltbons Disposals At 31 March 2025 2,000 4,200 (2,000 4,200 AMORTI&4TION At l April 2024 Charge for the year Disposals At 31 March 2025 1,600 (1,600) NET BOOK VALUE At 31 March 2025 4,200 At l April 2024 400 8 TANGIBLE FIXED ASSEfs- CHARrrY AND GROUP land and bulldlngs Furnfture and equipment equlpment Total COST At l April 2024 Additions Disposals At 31 March 2025 950,344 11,853 1.215 140,118 18,550 1.102,31S 19,765 950,344 13.068 158,668 1.122,080 DEPRECIATION At l April 2024 Charge for the year Disposals At 31 March 2025 241,882 28,958 10,160 1.997 118.633 13.728 370,675 44,683 270.840 12,157 132,361 415,358 NET BOOK VALUE At 31 March 2025 679.504 911 26.307 706,722 At l April 2024 708,462 1,693 21.485 731,640 9 FIXED ASSEf INVEsfMEN15 Group 2025 2024 2024 Investment in subsldlary undertakin8 100 loo
EAsfLEIGH YOLrrH & COMMUNrrY TRusr (Company limited by guarantee and not having a share capital) NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 (continued) 10 DEBTORS Group 2025 Charlty 2025 2024 2024 Trade debtors Prepayments and accrued income Other debtors 9.869 7.521 690 18.438 5,712 9,744 6.307 14.365 15.833 4,809 14,109 18,080 24,956 30,416 34,751 Other debtors (Groupl indudes a deferred tax asset of £690 (2024: £763) that falls due after more than one year. This asset arises on the taxable losses of the subsidiary. 11 CREDrroRS: amounts fallln8 due wlthln one year Group Charlty 2025 2024 2024 Trade creditors Other taxation and social security Other creditors Deferred income 9,509 7,077 19.672 32,836 17.466 2,108 16,954 41,957 5.407 1,765 15,985 32,636 7.438 21,068 41,957 90.907 69.094 78,485 55,793 12 MOVEMENT IN FUND5- GROUP AND CHARITY At At l Aprll 2024 31 March 2025 Income Expendlture Transfers REsfRicfED FUNDS Together we flourish Other restricted grants and donations 74.874 (54,292) 20,582 63,037 137.911 {39,2281 {93.5201 (16,2001 (16,2001 7,609 28.191 UNREsThicfED FUNDS DESIGNATED FUNDS Property capital fund Facility reserves Volunteer led youth activity 708,462 (28,958) 679.504 9,100 717,910 9,100 688.952 (28.958) GENERAL FUNDS 55,968 220.482 1262.111) 27.956 42.295 TOTAL CHARITY FUNDS 773.878 358,393 1384.589) 11.756 759.438 Blackbird Café {EYcf) Ltd (15,956} 147,084 (135,015) (11,756) 115.643) TOTAL GROUP FUNDS 757.922 505.477 (519.604) 743,795 Blackbird Cafe (EY) Ltd represents unrestricted funds.
EASTLEIGH YOUTh & COMMUNrrYTRUST (Company limited by guarantee and not having a share capital) NOTES TO THE AccouKfs FOR THE YEAR ENDED 31 MARCH 2025 (continued) 12 MOVEMENT IN FUNDS (contSnued) REsfRicfED FUND5 Together we Aourlsh The To8ether we Flourish programme 15 funded by the National Lottery Reaching Communities Fund who have committed a total of £445,000 for dellvery of a fN&year project. The funding both supports our ongolng costs as we build for the future and allows us to develop new programmes. The grant income is being recognised over the five year period with 8 months of income recognised in the year ended 31 March 2025. Other restrfrted 8rants and donatlons This relates to specific grants and donations for our Cycle54AII. Sensory4AII and Community Programmes which aim to provide an indusive Servi for adults and children wlth a range of disability and acce needs. We also create opportunities for the local community to come together to enjoy social activities which improve health and wellbeing and provide positive solutions to the impatt of the costf41vlng cri5i5. DESIGNATED FUNDS Property Capltal Fund The property Capital fund represents the net book value of land and buildin8s. Facillty Reserves and Volunteer led Youth Actlvlty Fund A legacy totallin8 £47,935 was received from Nigel Brown, a fomier Trnstee with 22 years of service and treasurer for most of that period. The Nigel Brown Legacy fund is administered at the discretion of the Eastlelgh Youth and Cornmunity Board of Tru5tee5 £4,000 ¥5 deslgnated for the part purchase of a powered bicycle: £IO.000 to replace/repair essential equipment: and £IO.000 to support volunteer led youth activity, reflecting Nigers lifelon8 volunteering interests. The remaining amount of £23.935 was allocated to general reSee5. The desEnated funds remaining reflect unspent arnounts from the elements allocated to facilities and youth work. Transfers Fund transfers relate to mana8efflent charges from the pant charity to the subsidiary. together with Brant expenditure on fixed assets which have been capitalised.
EASTLEIGH YOLrfH & COMMUNrrY TRUST (Company limited by guarantee and not having a share capital) NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 (contlnued) 13 ANALYSIS OF NEf AS5Efs BEIWEEN FUNDS De48nated Unre5tr1cted nds funds 2025 Total funds 2025 GROUP funds Intangible fixed assets Tan8ible fixed assets Current assets Current liabilitles 4,200 27.218 58,602 {63,368) 4,200 706,722 123,780 190,907 679,504 55,730 127,539) NET ASSETS 28.191 688,952 26.652 743,795 2025 CHARITY fvnds funds funds Intanglble fixed assets Tangible fixed assets Current assets Current Ilabilities 4.21)0 27,318 64,171 153.394) 4,200 706,822 126,901 178,485) 679.504 53.282 (25.091) NEf ASSET5 28.191 688,952 41295 759,438 Restrkted l)e48nated Unre5trkted funds funds funds 2024 Total funds 2024 GROUP Intangible fixed assets Tangible fixed assets Current assets Current liabilities 708,462 23.178 85,528 (69,094) 731,640 94,976 169,0941 NET ASSETS 717,910 40,012 757.922 Restrlcted De*ated Unrestrttted funds funds funds 2024 Total funds 2024 CHARITY Intangible fixed assets Tangible fixed assets Current assets Current liabilities 400 731,740 97,531 155,7931 708,462 9.448 23,278 88,083 155,793) NET ASSETS 717.910 55,968 773.878
EASTLEIGH YOLrfH & COMMUNITYTRusr (Company limited by guarantee and not having a share capital) NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 (contlnued) 14 OPERATING LEASE COMMFfMEIIT5 The charity has total commltments under non- cancellable operating leases as follows: 2025 2024 Withln l year Within 1-2 years 864 864 720 864 1,584 IS PARENf CHARrrY Below are sumrnarised results for Eastlelgh Youth and Community Trust exduding income frorn the subsidiary company: 2025 2024 Income Charitable aCtitIeS Investment income Management tharge to subsidiary 358.192 201 15.358 373,751 229,356 13,053 242.409 Expendlture Charitable artlvlties 388.191 333,333 {Deficit)/surplus for the year (14.440) {90,924) 16 RELATED PARTY TRANSAcfioNS During the year, hire income. at a rate determined on a commeraal basis. was reiVed from a number of organisations with whith individual Trustees are connerted. Ouring the prior year. one trustee was relmbursed £40 for expenses incurred on behalf of the tharity. Durin8 the prior year. trustees made donations totalling £1.100 to EY&.
EASTLEIGH YOUTh & COMMUNITY TRusr (Company limited by guarantee and not having a Share capital) NOTES TO THE AccouKfs FOR THE YEAR ENDED 31 MARCH 2025 (continued) 17 PRIOR YEAR MOVEMENT IN FUNDS- GROUP AND CHARITY At 31 March 2024 At l Apnl 2023 Income Expendlture Transfers RESTRICTED FUNDS Cydes4AII Sensory4AII Community Programme Youth 4 Youth: I will fund 3.837 3.429 13.816 1,221 21303 (3,837) (3.429) 113,816) (1,221) 122.303) UNREsfRicfED FUNDS DESIGNATED FUNDS Property capital fund Faallty reserve5 Volunteer led youth actlwty 737,419 3.054 io,(K)o 750,473 128.957) (2,706) 1900) 132,5631 708.462 348 9,100 717.910 GENERAL FUNDS 114,329 207.053 {275.511) 10.097 55.968 TOTAL CHARrrY FUNDS 864,802 229.356 {330.377) 10.097 773,878 Blackbird Café {EYcf) Ltd (12,73S) 136.730 {129.854) {10,0971 (15,956 TOTAL GROUP FUND5 852,067 366,086 {460,231) 757,922