DocuSign Envelope ID: 4BEA6A2C-130C-4E10-8322-C64C7E0A075E **REGISTERED CHARITY NUMBER: 1155093** **REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022** **FOR** **YOU CAN COMMUNITY CLUB CIO** Fairhurst Chartered Accountants Douglas Bank House Wigan Lane Wigan Lancashire WN1 2TB DocuSign Envelope ID: 4BEA6A2C-130C-4E10-8322-C64C7E0A075E **YOU CAN COMMUNITY CLUB CIO** ## **CONTENTS OF THE FINANCIAL STATEMENTS for the Year Ended 31 March 2022** |||**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|| DocuSign Envelope ID: 4BEA6A2C-130C-4E10-8322-C64C7E0A075E **YOU CAN COMMUNITY CLUB CIO** ## **REPORT OF THE TRUSTEES for the Year Ended 31 March 2022** The trustees present their report with the financial statements of the charity for the year ended 31 March 2022. 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 ending 31 March 2022 has been a successful period as the youth club continues to make positive strides in the Salford Community. After the pandemic, the organisation has been able to continue delivering face to face programmes whilst ensuring that we remain true to our core values. Through a variety of mediums such as sports, workshops, youth clubs and trips, You Can has steadily moved to reverse the impact that Covid 19 had on the young people the year before, particularly in regard to their mental health and wellbeing. Throughout 21/22, You Can's membership numbers have increased gradually as more inquiries emerged and the parents and young people alike became less anxious around returning to the activities. Feedback from the parents and young people were taken into consideration thus resulting in one session changing days to enable more young people to access the youth club. The funding from Short Break Care, Boost and Sports England has permitted us to deliver more activities and trips to combat the effects of the previous year and as such, we were able to enable more trips outside of Salford including a 3 day, 2 night residential in Wales, in addition to the weekly boxing and walking sessions, consequentially facilitating in the increased levels of socialisation and participation in active recreations and moreover improving our young people's mental health whilst learning new life skills. Funding from Salford CVS was also secured as part of a scheme to provide food for young people and their families over the 2021 Christmas period to ensure that as many young people as possible, particularly those in more deprived areas, were not impacted by hunger and meal shortages. By doing so, this strengthened the rapport with the members and their families and in turn increased interest and membership in the Club. Positive long-term relationships continue to progress with Funders with the Club securing an extended years funding from Short Break Care and thus supporting the prolongation of the Clubs ethos and operations with the opportunity to evolve and expand in 2022/2023. ## **FINANCIAL REVIEW** ## **Reserves policy** At 31 March 2022, the reserves of the Community Club were £42,778 (2021: £39,891) which is considered adequate to cover 6 months operating costs. 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. Page 1 DocuSign Envelope ID: 4BEA6A2C-130C-4E10-8322-C64C7E0A075E ## **YOU CAN COMMUNITY CLUB CIO** ## **REPORT OF THE TRUSTEES for the Year Ended 31 March 2022** ## **FUTURE PLANS** Our plans for 2022/2023 are to not only continue performing at the level we have achieved thus far, but to exceed our targets and aim to expand our provisions. We hope to create more youth clubs in areas of Salford where delivery is required and has not yet been conducted in an official capacity by the Club and furthermore, reaching additional young people providing access to activities for those with existing barriers that prevent them from attending currently. We will continue to obtain project based and national funding in order to reach this objective and support more young people with a range of additional needs in Salford. ## **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, and replacement trustees are invited to join and undertake an initial induction programme. ## **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** M Bates E Buchan G Rice (resigned 7/10/2022) L Taylor (appointed 9/11/2022) ## **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 Page 2 DocuSign Envelope ID: 4BEA6A2C-130C-4E10-8322-C64C7E0A075E **YOU CAN COMMUNITY CLUB CIO** ## **REPORT OF THE TRUSTEES for the Year Ended 31 March 2022** 30 January 2023 | 11:12 GMT Approved by order of the board of trustees on ............................................. and signed on its behalf by: ........................................................................ E Buchan - Trustee Page 3 DocuSign Envelope ID: 4BEA6A2C-130C-4E10-8322-C64C7E0A075E ## **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 2022. ## **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 30 January 2023 | 11:15 GMT Date: ............................................. Page 4 DocuSign Envelope ID: 4BEA6A2C-130C-4E10-8322-C64C7E0A075E ## **YOU CAN COMMUNITY CLUB CIO** ## **STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 31 March 2022** |Unrestricted
Restricted
fund
funds
Notes
£
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
3,432
-
**Charitable activities**
General
(1,290)
72,042
Arts projects
-
-
Other income
-
-
**Total**
2,142
72,042
**EXPENDITURE ON**
**Charitable activities**
General
775
70,522
**NET INCOME**
1,367
1,520
**Transfers between funds**
8
18,167
(18,167)
**Net movement in funds**
19,534
(16,647)
**RECONCILIATION OF FUNDS**
**Total funds brought forward**
21,224
18,667
**TOTAL FUNDS CARRIED FORWARD**
40,758
2,020|2022
Total
funds
£
3,432
70,752
-
-
74,184
71,297
2,887
-
2,887
39,891
42,778|2021
Total
funds
£
431
61,004
90
5,733| |---|---|---| |||67,258| |||48,063
19,195
-| |||19,195
20,696| |||39,891| The notes form part of these financial statements Page 5 DocuSign Envelope ID: 4BEA6A2C-130C-4E10-8322-C64C7E0A075E ## **YOU CAN COMMUNITY CLUB CIO** ## **STATEMENT OF FINANCIAL POSITION 31 March 2022** |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**|2022
£
4,225
13,420
42,151
55,571
(17,018)
38,553
42,778
42,778
40,758
2,020
42,778|2021
£
5,281
13,550
23,517
37,067
(2,457)
34,610
39,891
39,891
21,224
18,667
39,891| |---|---|---| The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by: 30 January 2023 | 11:12 GMT ............................................. E Buchan - Trustee The notes form part of these financial statements Page 6 DocuSign Envelope ID: 4BEA6A2C-130C-4E10-8322-C64C7E0A075E **YOU CAN COMMUNITY CLUB CIO** ## **NOTES TO THE FINANCIAL STATEMENTS for the Year Ended 31 March 2022** ## **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. 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... Page 7 DocuSign Envelope ID: 4BEA6A2C-130C-4E10-8322-C64C7E0A075E **YOU CAN COMMUNITY CLUB CIO** ## **NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 March 2022** ## **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 2022 nor for the year ended 31 March 2021. ## **Trustees' expenses** There were no trustees' expenses paid for the year ended 31 March 2022 nor for the year ended 31 March 2021. ## **3. STAFF COSTS** The average monthly number of employees during the year was as follows: |Administration
No employees received emoluments in excess of £60,000.
**4.**
**TANGIBLE FIXED ASSETS**
**COST**
At 1 April 2021 and 31 March 2022
**DEPRECIATION**
At 1 April 2021
Charge for year
At 31 March 2022
**NET BOOK VALUE**
At 31 March 2022
At 31 March 2021|2022
2021
4
4
Equipment
£
17,910
12,629
1,056
13,685
4,225
5,281| |---|---| continued... Page 8 DocuSign Envelope ID: 4BEA6A2C-130C-4E10-8322-C64C7E0A075E ## **YOU CAN COMMUNITY CLUB CIO** ## **NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 March 2022** ## **4. TANGIBLE FIXED ASSETS - continued** All the fixed assets owned are held for charitable purposes. ## **5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR** |||||||||2022|2021| |---|---|---|---|---|---|---|---|---|---| |||||||||£|£| ||Trade debtors|||||||13,420|13,455| ||Prepayments and accrued income|||||||-|95| |||||||||13,420|13,550| |**6.**|**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE**|||**YEAR**|||||| |||||||||2022|2021| |||||||||£|£| ||Trade creditors|||||||3,901|548| ||Taxation and social security|||||||535|353| ||Other creditors|||||||12,582|1,556| |||||||||17,018|2,457| |**7.**|**ANALYSIS OF NET ASSETS BETWEEN FUNDS**||||||||| |||||||||2022|2021| |||Unrestricted||Restricted||||Total|Total| |||fund||funds||||funds|funds| ||||£||£|||£|£| ||Fixed assets|4,225|||||-|4,225|5,281| ||Current assets|53,551||2,020||||55,571|37,067| ||Current liabilities|(17,018)|||||-|(17,018)|(2,457)| |||40,758||2,020||||42,778|39,891| |**8.**|**MOVEMENT IN FUNDS**||||||||| |||||Net||||Transfers|| |||||movement||||between|At| |||At|1/4/21|in|funds|||funds|31/3/22| ||||£||£|||£|£| ||**Unrestricted funds**||||||||| ||General fund|21,224||1,367||||18,167|40,758| ||**Restricted funds**||||||||| ||Salford Council|8,815|||||-|(8,815)|-| ||ASC Capital Fund|7,443|||||-|(7,443)|-| ||Forviva Group||500||(500)|||-|-| ||Greater Manchester Sports|1,909|||||-|(1,909)|-| ||Boost||-|||500||-|500| ||Active Lives||-|1,520||||-|1,520| |||18,667||1,520||||(18,167)|2,020| ||**TOTAL FUNDS**|39,891||2,887||||-|42,778| continued... Page 9 DocuSign Envelope ID: 4BEA6A2C-130C-4E10-8322-C64C7E0A075E ## **YOU CAN COMMUNITY CLUB CIO** ## **NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 March 2022** ## **8. MOVEMENT IN FUNDS - continued** Net movement in funds, included in the above are as follows: ||Incoming|Resources|Movement| |---|---|---|---| ||resources|expended|in funds| ||£|£|£| |**Unrestricted funds**|||| |General fund|2,142|(775)|1,367| |**Restricted funds**|||| |Salford Council|50,200|(50,200)|-| |BBC Children in Need|4,792|(4,792)|-| |Salford Community Grant|1,500|(1,500)|-| |Forviva Group|-|(500)|(500)| |HH Grants|2,600|(2,600)|-| |Boost|5,000|(4,500)|500| |Active Lives|6,950|(5,430)|1,520| |Wellbeing|1,000|(1,000)|-| ||72,042|(70,522)|1,520| |**TOTAL FUNDS**|74,184|(71,297)|2,887| ## **Comparatives for movement in funds** |||Net|Transfers|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| continued... Page 10 DocuSign Envelope ID: 4BEA6A2C-130C-4E10-8322-C64C7E0A075E ## **YOU CAN COMMUNITY CLUB CIO** ## **NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 March 2022** ## **8. MOVEMENT IN FUNDS - continued** Comparative 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| ## **9. RELATED PARTY DISCLOSURES** There were no related party transactions for the year ended 31 March 2022. Page 11 DocuSign Envelope ID: 4BEA6A2C-130C-4E10-8322-C64C7E0A075E ## **YOU CAN COMMUNITY CLUB CIO** ## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 31 March 2022** |**for the Year Ended 31**|**March 2022**|| |---|---|---| ||2022|2021| ||£|£| |**INCOME AND ENDOWMENTS**||| |**Donations and legacies**||| |Donations|195|16| |Subscriptions|3,237|415| ||3,432|431| |**Charitable activities**||| |Grants|70,522|59,339| |Sundry income|230|1,755| ||70,752|61,094| |**Other income**||| |Profit on sale of tangible fixed assets|-|5,733| |**Total incoming resources**|74,184|67,258| |**EXPENDITURE**||| |**Charitable activities**||| |Wages|48,528|33,187| |Operating costs|9,648|9,530| |Insurance|1,222|1,519| |Transport costs|191|1,063| |Skills projects|100|384| |Sports projects|1,757|-| |Holiday programme expenditure|7,695|-| |Depreciation of motor vehicles|-|14| |Depreciation of computer equipment|1,056|1,266| ||70,197|46,963| |**Support costs**||| |**Governance costs**||| |Accountancy and legal fees|1,100|1,100| |Total resources expended|71,297|48,063| |**Net income**|2,887|19,195| This page does not form part of the statutory financial statements Page 12