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**REGISTERED CHARITY NUMBER: 1155093**
**REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021**
**FOR**
**YOU CAN COMMUNITY CLUB CIO**
Fairhurst Chartered Accountants Douglas Bank House Wigan Lane Wigan Lancashire WN1 2TB
DocuSign Envelope ID: D4ED8A8A-B111-417A-BB1E-6A339922801A
**YOU CAN COMMUNITY CLUB CIO**
## **CONTENTS OF THE FINANCIAL STATEMENTS for the Year Ended 31 March 2021**
|||**Page**||
|---|---|---|---|
|**Report of the Trustees**|1|to|3|
|**Independent Examiner's Report**||4||
|**Statement of Financial Activities**||5||
|**Statement of Financial Position**||6||
|**Notes to the Financial Statements**|7|to|11|
|**Detailed Statement of Financial Activities**||12||
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## **YOU CAN COMMUNITY CLUB CIO**
## **REPORT OF THE TRUSTEES for the Year Ended 31 March 2021**
The trustees present their report with the financial statements of the charity for the year ended 31 March 2021. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
## **OBJECTIVES AND ACTIVITIES Objectives and aims**
The charity's objectives are:-
To act as a resource for young people, and in particular young people with learning or physical difficulties, living in Salford by providing advice and assistance and organising programmes of physical, educational and other activities as a means of:-
a) advancing in life and helping young people by developing their skills, capacities and capabilities to enable them to participate in society as independent, mature and responsible individuals;
## b) advancing education:
## c) relieving unemployment;
d) providing recreational and leisure time activity in the interests of social welfare for people living in the area of benefit who have need by reason of their youth, age, infirmity or disability, poverty or social and economic circumstances with a view to improving the conditions of life of such persons.
## **ACHIEVEMENT AND PERFORMANCE**
## **Review of activities**
The year ended 31 March 2021 has been a challenging time due to the impact of the Covid19 pandemic. In line with the core objectives, the Club has continued to deliver programmes across Sport, Health and Education that support the local community whilst adhering to the strict Covid 19 restrictions and guidelines by the various Government Departments.
Due to the constraints of Covid19 sessions were online. The Club and staff were adept in resourcing the necessary technology, training and communication for these online activities to be a positive, worthwhile experience, during the lockdown up to August 2020 then Face to Face and outdoor activities until we then went back online due to yet another lockdown. The Club we able to reopen Face to Face sessions November 2020 albeit with strict Covid 19 measures in place resulting in lower numbers. The Club, staff and members have been affected by Covid 19 as numbers have decreased in all areas from the previous year. Partly due to the restrictions and also young people and their families nervous to return. The Club and staff have continuously supported and communicated with parents and carers to reassure and keep them informed of the Clubs precautions and adherence to the safety guidelines. This hard work and dedication resulted in steadily increasing numbers at the sessions. Sessions continue to operate at previous levels, with more activities during holiday periods as restrictions eased.
The continuation of funding from Salford City Council has again enabled a wide range of participation opportunities to be delivered to the local community whilst maintaining a safe service within the Government guidelines. This funding together with other project based funding, sponsorship has allowed the foundation to continue with its aim to deliver activities and support to a wide range of vulnerable community members.
Nationally funding and sponsorship has been restricted, however, the Club has managed to secure amounts of new and additional funding. In addition, pots of funding received for 31/03/21 that could not be utilised, the Club has received confirmation from Funders that the money be carried over to the next year.
The combination of all the above factors provides a good basis for the Club to continue to evolve its future delivery. Maintaining the positive long-term relationships developed with funding providers, together with appropriate utilisation of the available support from local government, the Club expects to maintain its positive trading position and balance sheet.
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**YOU CAN COMMUNITY CLUB CIO**
## **REPORT OF THE TRUSTEES for the Year Ended 31 March 2021**
## **FINANCIAL REVIEW**
## **Reserves policy**
At 31 March 2021, the reserves of the Community Club were £39,891 (2020: £20,696). The board of trustees continue to seek new sources of unrestricted income to increase the charity's reserves to an appropriate level. This is to help provide sufficient funds to cover management, administration and support costs.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Governing document**
You Can Community Club CIO was established and adopted its constitution on 19 December 2013, and was amended on 29 July 2015.
## **Recruitment and appointment of new trustees**
The management of the charity is the responsibility of the trustees who are elected under the terms of the constitution. The charity must consist of at least three trustees at any time.
## **Organisational structure**
The trustees meet regularly to manage the affairs with the day to day operation and management being undertaken and overseen by all the trustees.
## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number**
1155093
## **Principal address**
c/o The Beacon Centre London Street Salford Manchester M6 6QT
## **Trustees**
G Maclaren (resigned 22/10/2020) Mrs M Bates E Buchan Mrs S Abreu-Borne Trustee (resigned 9/12/2020) G Rice Trustee (appointed 9/12/2020)
## **Independent Examiner**
John B S Fairhurst BA (Hons) FCA Fairhurst Chartered Accountants Douglas Bank House Wigan Lane Wigan Lancashire WN1 2TB
## **Bankers**
Lloyds TSB King Street Manchester Greater Manchester M60 2ES
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## **YOU CAN COMMUNITY CLUB CIO**
## **REPORT OF THE TRUSTEES for the Year Ended 31 March 2021**
26 January 2022 | 16:20 GMT
Approved by order of the board of trustees on ............................................. and signed on its behalf by:
........................................................................ Mrs M Bates - Trustee
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## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF YOU CAN COMMUNITY CLUB CIO**
## **Independent examiner's report to the trustees of You Can Community Club CIO**
I report to the charity trustees on my examination of the accounts of You Can Community Club CIO (the Trust) for the year ended 31 March 2021.
## **Responsibilities and basis of report**
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the Trust's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **Independent examiner's statement**
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
1. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.
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.
John B S Fairhurst BA (Hons) FCA Fairhurst Chartered Accountants Douglas Bank House Wigan Lane Wigan Lancashire WN1 2TB
26 January 2022 | 17:23 GMT Date: .............................................
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## **YOU CAN COMMUNITY CLUB CIO**
## **STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 31 March 2021**
|Unrestricted
fund
Notes
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
431
**Charitable activities**
General
2,880
Arts projects
90
Other income
5,733
**Total**
9,134
**EXPENDITURE ON**
**Charitable activities**
General
61
Outdoor pursuits projects
-
Skills projects
-
General youth provision
-
Marketing
-
**Total**
61
**NET INCOME/(EXPENDITURE)**
9,073
**Transfers between funds**
8
4,400
**Net movement in funds**
13,473
**RECONCILIATION OF FUNDS**
**Total funds brought forward**
7,751
**TOTAL FUNDS CARRIED FORWARD**
21,224|Restricted
funds
£
-
58,124
-
-
58,124
48,002
-
-
-
-
48,002
10,122
(4,400)
5,722
12,945
18,667|2021
Total
funds
£
431
61,004
90
5,733
67,258
48,063
-
-
-
-
48,063
19,195
-
19,195
20,696
39,891|2020
Total
funds
£
14,687
80,461
-
-
95,148
95,165
75
870
6,665
128
102,903
(7,755)
-
(7,755)
28,451
20,696|
|---|---|---|---|
The notes form part of these financial statements
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## **YOU CAN COMMUNITY CLUB CIO**
|**STATEMENT OF FINANCIAL POSITION**
**31 March 2021**
Notes
**FIXED ASSETS**
Tangible assets
4
**CURRENT ASSETS**
Debtors
5
Cash at bank and in hand
**CREDITORS**
Amounts falling due within one year
6
**NET CURRENT ASSETS**
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
**NET ASSETS**
**FUNDS**
8
Unrestricted funds
Restricted funds
**TOTAL FUNDS**|2021
£
5,281
13,550
23,517
37,067
(2,457)
34,610
39,891
39,891
21,224
18,667
39,891|2020
£
6,300
15,955
34,127
50,082
(35,686)
14,396
20,696
20,696
7,751
12,945
20,696|
|---|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by: 26 January 2022 | 16:20 GMT
............................................. M Bates - Trustee
The notes form part of these financial statements
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**YOU CAN COMMUNITY CLUB CIO**
## **NOTES TO THE FINANCIAL STATEMENTS for the Year Ended 31 March 2021**
## **1. ACCOUNTING POLICIES**
## **Basis of preparing the financial statements**
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
## **Income**
All income is 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.
## **Expenditure**
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
## **Allocation and apportionment of costs**
Support costs are those functions that assist the work of the charity but do not directly relate to charitable activities. Support costs include office costs, finance, insurance, investment management fees and governance costs which support the charity activities.
## **Tangible fixed assets**
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Motor vehicles - 20% on reducing balance Equipment - 20% on reducing balance
Tangible fixed assets are stated at cost less depreciation.
## **Taxation**
As a registered charity, the charity is generally exempt from Income Tax and Capital Gains Tax.
## **Fund accounting**
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds 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 purposes.
Further explanation of the nature and purposes of the funds are included in the notes to the financial statements.
## **Debtors**
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
## **Creditors**
Creditors are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors are normally recognised at their settlement amount after allowing for any trade discounts due.
continued...
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**YOU CAN COMMUNITY CLUB CIO**
## **NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 March 2021**
## **1. ACCOUNTING POLICIES - continued**
## **Cash at bank and in hand**
Cash at bank and in hand includes cash and short term highly liquid deposits.
## **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.
## **Impairment of assets**
At each reporting date assets are reviewed to determine whether there is any indication that those assets have suffered an impairment loss. If there is an indication of possible impairment, the recoverable amount of any affected asset is estimated and compared to its carrying amount. If the recoverable amount is lower, the carrying amount of the asset is reduced to its recoverable amount and an impairment loss is recognised immediately in the profit or loss.
If an impairment loss is subsequently reversed, the carrying amount of the asset is increased to the revised estimate of its recoverable amount, but not to exceed the amount that would have been determined had no impairment loss been recognised for the asset in prior periods. A reversal of an impairment loss is recognised immediately in the profit or loss.
## **2. TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the year ended 31 March 2021 nor for the year ended 31 March 2020.
## **Trustees' expenses**
There were no trustees' expenses paid for the year ended 31 March 2021 nor for the year ended 31 March 2020.
## **3. STAFF COSTS**
The average monthly number of employees during the year was as follows:
|The average monthly number of employees during|the year was as follows:||
|---|---|---|
||2021|2020|
|Administration|4|4|
No employees received emoluments in excess of £60,000.
continued...
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## **YOU CAN COMMUNITY CLUB CIO**
## **NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 March 2021**
## **4. TANGIBLE FIXED ASSETS**
|Motor
vehicles
Equipment
£
£
**COST**
At 1 April 2020
859
17,382
Additions
-
528
Disposals
(859)
-
At 31 March 2021
-
17,910
**DEPRECIATION**
At 1 April 2020
578
11,363
Charge for year
14
1,266
Eliminated on disposal
(592)
-
At 31 March 2021
-
12,629
**NET BOOK VALUE**
At 31 March 2021
-
5,281
At 31 March 2020
281
6,019
All the fixed assets owned are held for charitable purposes.
**5.**
**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
2021
£
Trade debtors
13,455
Prepayments and accrued income
95
13,550
**6.**
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
2021
£
Trade creditors
548
Taxation and social security
353
Other creditors
1,556
2,457|Totals
£
18,241
528
(859)
17,910
11,941
1,280
(592)
12,629
5,281
6,300
2020
£
12,675
3,280
15,955
2020
£
905
145
34,636
35,686|
|---|---|
continued...
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## **YOU CAN COMMUNITY CLUB CIO**
## **NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 March 2021**
## **7. ANALYSIS OF NET ASSETS BETWEEN FUNDS**
|Unrestricted
Restricted
fund
funds
£
£
Fixed assets
6,383
(1,102)
Current assets
17,298
19,769
Current liabilities
(2,457)
-
21,224
18,667
**8.**
**MOVEMENT IN FUNDS**|2021
Total
funds
£
5,281
37,067
(2,457)
39,891|2020
Total
funds
£
6,300
50,082
(35,686)
20,696|
|---|---|---|
|**MOVEMENT IN FUNDS**||||||
|---|---|---|---|---|---|
||||Net|Transfers||
||||movement|between|At|
||At 1/4/20||in funds|funds|31/3/21|
||£||£|£|£|
|**Unrestricted funds**||||||
|General fund|7,751||9,073|4,400|21,224|
|**Restricted funds**||||||
|Salford Council||-|8,815|-|8,815|
|ASC Capital Fund|8,545||(1,102)|-|7,443|
|D M Thomas Foundation|4,400||-|(4,400)|-|
|Forviva Group||-|500|-|500|
|Greater Manchester Sports||-|1,909|-|1,909|
||12,945||10,122|(4,400)|18,667|
|**TOTAL FUNDS**|20,696||19,195|-|39,891|
|Net movement in funds, included in the above are as follows:||||||
||||Incoming|Resources|Movement|
||||resources|expended|in funds|
||||£|£|£|
|**Unrestricted funds**||||||
|General fund|||9,134|(61)|9,073|
|**Restricted funds**||||||
|Salford Council|||50,000|(41,185)|8,815|
|ASC Capital Fund|||-|(1,102)|(1,102)|
|Salford CVS Partnership and Improvement||||||
|Fund|||1,395|(1,395)|-|
|Forviva Group|||500|-|500|
|HH Grants|||4,320|(4,320)|-|
|Greater Manchester Sports|||1,909|-|1,909|
||||58,124|(48,002)|10,122|
|**TOTAL FUNDS**|||67,258|(48,063)|19,195|
continued...
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DocuSign Envelope ID: D4ED8A8A-B111-417A-BB1E-6A339922801A
## **YOU CAN COMMUNITY CLUB CIO**
## **NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 March 2021**
## **8. MOVEMENT IN FUNDS - continued**
## **Comparatives for movement in funds**
|**Comparatives for movement in funds**||||
|---|---|---|---|
|||Net||
|||movement|At|
||At 1/4/19|in funds|31/3/20|
||£|£|£|
|**Unrestricted funds**||||
|General fund|14,043|(6,292)|7,751|
|**Restricted funds**||||
|ASC Capital Fund|10,008|(1,463)|8,545|
|D M Thomas Foundation|4,400|-|4,400|
||14,408|(1,463)|12,945|
|**TOTAL FUNDS**|28,451|(7,755)|20,696|
|Comparative net movement in funds, included in the above are as follows:||||
|**Unrestricted funds**
General fund
**Restricted funds**
Salford Council
ASC Capital Fund
BBC Children in Need
Salford CVS Partnership and Improvement
Fund
National Lottery Community Fund
Hankins
Turn Up/Play
**TOTAL FUNDS**
**9.**
**RELATED PARTY DISCLOSURES**|Incoming
resources
£
17,998
50,000
-
5,945
2,805
10,000
8,000
400
77,150
95,148|Resources
Movement
expended
in funds
£
£
(24,290)
(6,292)
(50,000)
-
(1,463)
(1,463)
(5,945)
-
(2,805)
-
(10,000)
-
(8,000)
-
(400)
-
(78,613)
(1,463)
(102,903)
(7,755)|
|---|---|---|
There were no related party transactions for the year ended 31 March 2021.
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## **YOU CAN COMMUNITY CLUB CIO**
## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 31 March 2021**
|**INCOME AND ENDOWMENTS**
**Donations and legacies**
Donations
Subscriptions
**Charitable activities**
Grants
Sundry income
**Other income**
Gain on sale of tangible fixed assets
**Total incoming resources**
**EXPENDITURE**
**Charitable activities**
Wages
Operating costs
Insurance
Transport costs
Skills projects
Sports projects
Outdoor pursuits projects
Refreshments
Holiday programme expenditure
Marketing costs
Depreciation of motor vehicles
Depreciation of computer equipment
**Support costs**
**Governance costs**
Accountancy and legal fees
Total resources expended
**Net income/(expenditure)**|2021
£
16
415
431
59,339
1,755
61,094
5,733
67,258
33,187
9,530
1,519
1,063
384
-
-
-
-
-
14
1,266
46,963
1,100
48,063
19,195|2020
£
8,832
5,855
14,687
71,205
9,256
80,461
-
95,148
68,818
20,371
1,481
4,892
-
50
343
18
4,128
128
70
1,504
101,803
1,100
102,903
(7,755)|
|---|---|---|
This page does not form part of the statutory financial statements
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