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← You Can Community Club CIO

2025-03-31-accounts

Docusign Envelope ID: 042C3426-5F7B-4EE6-BC8C-B4D882261F22

Charity registration number 1155093 (England and Wales)

YOU CAN COMMUNITY CLUB CIO

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Docusign Envelope ID: 042C3426-5F7B-4EE6-BC8C-B4D882261F22

YOU CAN COMMUNITY CLUB CIO

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees Mrs L Taylor Mrs M Bates E Buchan Charity number (England and Wales) 1155093 Registered office c/o The Beacon Centre London Street Salford Manchester M6 6QT Independent examiner Fairhurst Accountants Ltd Douglas Bank House Wigan Lane Wigan Lancashire WN1 2TB

Docusign Envelope ID: 042C3426-5F7B-4EE6-BC8C-B4D882261F22

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CONTENTS

Page
Trustees' report 1 - 2
Independent examiner's report 3
Statement of financial activities 4
Statement of financial position 5
Notes to the financial statements 6 - 12

Docusign Envelope ID: 042C3426-5F7B-4EE6-BC8C-B4D882261F22

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TRUSTEES' REPORT

For The Year Ended 31 March 2025

The Trustees present their annual report and financial statements for the year ended 31 March 2025.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the 's governing document, the Charities Act 2011, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)".

Objectives and activities

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.

Achievements and performance

Throughout the reporting period ending 31 March 2025, You Can sustained its commitment to delivering targeted youth programmes with a strong emphasis on developing social skills and promoting independence among young participants. A key feature of all trip and holiday-related activities was the integration of structured travel training, equipping young people with practical life skills, and greater confidence in navigating public transport.

Core youth club sessions were designed to promote social engagement and enjoyment through a range of structured and inclusive activities. These included outdoor recreation such as kite flying, interactive board games like Monopoly, and creative writing workshops. The creative writing component encouraged participants to express themselves through the composition of positivity-focused poems, reflecting on their personal needs, experiences, and disabilities in a supportive and empowering environment. These activities collectively fostered peer connections, emotional well-being, and self-expression among young people.

Additionally, in response to direct feedback gathered during consultations with young people, a dedicated weekly session was introduced to focus specifically on youth voice initiatives. This new provision was developed in partnership with the Salford Youth Service’s Participation Lead Manager, ensuring meaningful engagement and co-production of activities that reflect the interests and priorities of the participants.

Complementing this development, You Can collaborated with the Salford Parent Carer Forum, a local support network for parents and carers of children and young people with Special Educational Needs and Disabilities, to deliver a parallel weekly session. This initiative enabled parents of participating young people who require additional support to remain on-site in an adjacent space, fostering a more inclusive and supportive environment while maintaining the autonomy of the youth-led programme. This collaborative approach has strengthened family engagement and enhanced the overall effectiveness of service delivery.

The holiday programme continued to be a highly favoured recreational offering for young participants, featuring a diverse itinerary of activities. Excursions included farm visits, beach outings, a round of mini-golf, a canal boat cruise, and themed magic sessions at Gwrch Castle. Technological entertainment was provided through the Bury Arcade, Virtual Hideout, and Laser Quest facilities.

Docusign Envelope ID: 042C3426-5F7B-4EE6-BC8C-B4D882261F22

YOU CAN COMMUNITY CLUB CIO TRUSTEES' REPORT (CONTINUED)

For The Year Ended 31 March 2025

Physical-wellness components were integrated throughout the week, comprising of walks around Walton Hall and its gardens, supervised swimming sessions, and an inclusive cycling experience organised with Wheels for All.

In addition, members took part in a three-day residential stay at Lledr Hall, where they engaged in rope-climbing, kayaking, and a series of team-building challenges designed to strengthen collaboration and resilience.

Overall, the programme successfully combined leisure, technology, and fitness elements to deliver a balanced and appealing holiday experience for young people.

Financial review

Reserves policy

It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The Trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the ’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.

Plans for future periods

In 2025, the aim is to strengthen collaborative partnerships to expand accessible provision for young people with additional needs across Salford. A continued priority will be fostering youth voice and active participation, ensuring that young people with Special Educational Needs and Disabilities (SEND) are provided with safe, inclusive spaces to express their views and contribute meaningfully to decision-making processes. By embedding youth-led principles throughout the organisation, we remain committed to empowering young people and placing their perspectives at the heart of service development and delivery.

Building on our commitment to equitable access to youth club provisions, we intend to submit a formal proposal to sustain and expand our Holiday Activity and Food (HAF) sessions to support young people who either receive free school meals or have an Education, Health and Care Plan (EHCP).

Structure, governance and management

You Can Community Club CIO was established and adopted its constitution on 19 December 2013, and was amended on 29 July 2015.

The Trustees who served during the year and up to the date of signature of the financial statements were: Mrs L Taylor

Mrs M Bates E Buchan

Recruitment and appointment of 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.

The Trustees' report was approved by the Board of Trustees.

LBs

..............................

E Buchan

Trustee

11 March 2026 | 13:58 GMT

Date: .............................................

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YOU CAN COMMUNITY CLUB CIO

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF YOU CAN COMMUNITY CLUB CIO

I report to the Trustees on my examination of the financial statements of You Can Community Club CIO (the ) for the year ended 31 March 2025.

Responsibilities and basis of report

As the Trustees of the you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011.

I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.

Independent examiner's statement

Your attention is drawn to the fact that the charity has prepared the financial statements in accordance with the relevant version of the Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn. I understand that this has been done in order for the financial statements to provide a true and fair view in accordance with UK Generally Accepted Accounting Practice.

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 that in any material respect:

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 financial statements to be reached.

Fairhurst Accountants Ltd

Douglas Bank House Wigan Lane Wigan Lancashire WN1 2TB 11 March 2026 | 14:10 GMT Date: ............................

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YOU CAN COMMUNITY CLUB CIO

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

For The Year Ended 31 March 2025

Unrestricted Unrestricted Restricted Restricted Total Unrestricted Unrestricted Restricted Restricted Total
funds funds funds funds
2025 2025 2025 2024 2024 2024
Notes £ £ £ £ £ £
Income from:
Donations and legacies 2 5,056 - 5,056 3,926 - 3,926
Charitable activities 3 - 63,749 63,749 6,380 72,608 78,988
Total income 5,056 63,749 68,805 10,306 72,608 82,914
Expenditure on:
Charitable activities 4 11,732 63,748 75,480 10,285 72,608 82,893
Total expenditure 11,732 63,748 75,480 10,285 72,608 82,893
Net income/(expenditure) and
movement in funds (6,676) 1 (6,675) 21 - 21
Reconciliation of funds:
Fund balances at 1 April 2024 40,197 4,964 45,161 40,176 4,964 45,140
Fund balances at 31 March 2025 33,521 4,965 38,486 40,197 4,964 45,161

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

Docusign Envelope ID: 042C3426-5F7B-4EE6-BC8C-B4D882261F22

YOU CAN COMMUNITY CLUB CIO

STATEMENT OF FINANCIAL POSITION

As At 31 March 2025

2025 2024
Notes £ £ £ £
Fixed assets
Tangible assets 10 2,238 2,798
Current assets
Debtors 11 27,164 13,953
Cash at bank and in hand 15,489 38,706
42,653 52,659
Creditors: amounts falling due within one 12
year (6,405) (10,296)
Net current assets 36,248 42,363
Total assets less current liabilities 38,486 45,161
The funds of the
Restricted income funds 13 4,965 4,964
Unrestricted funds 14 33,521 40,197
38,486 45,161
The financial statements were approved by the Trustees on ......................... The financial statements were approved by the Trustees on ......................... The financial statements were approved by the Trustees on .........................
11 March 2026		 13:58 GMT 11 March 2026 13:58 GMT 11 March 2026 13:58 GMT

The financial statements were approved by the Trustees on .........................

LBs

..............................

E Buchan

Trustee

Docusign Envelope ID: 042C3426-5F7B-4EE6-BC8C-B4D882261F22

YOU CAN COMMUNITY CLUB CIO NOTES TO THE FINANCIAL STATEMENTS

For The Year Ended 31 March 2025

1 Accounting policies

Charity information

You can Community club CIIO is a charitable incorporated organisation registered in England and Wales. The registered office is The Beacon Centre, London Street, Salford, Manchester. M6 6QT

1.1 Accounting convention

The financial statements have been prepared in accordance with the governing document, the Charities Act 2011, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)". The is a Public Benefit Entity as defined by FRS 102.

The has taken advantage of the provisions in the SORP for charities not to prepare a statement of cash flows.

The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below:

1.2 Charitable funds

Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.

1.3 Income

Income is recognised when the is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

1.4 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

Docusign Envelope ID: 042C3426-5F7B-4EE6-BC8C-B4D882261F22

YOU CAN COMMUNITY CLUB CIO

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

For The Year Ended 31 March 2025

1 Accounting policies

(Continued)

1.5 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment 20% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.6 Impairment of fixed assets

At each reporting end date, the reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

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.

1.7 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.8 Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Docusign Envelope ID: 042C3426-5F7B-4EE6-BC8C-B4D882261F22

YOU CAN COMMUNITY CLUB CIO

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

For The Year Ended 31 March 2025

2 Income from donations and legacies

Unrestricted Unrestricted Unrestricted Unrestricted Unrestricted
funds funds
2025 2024
£ £
Donations and gifts - 1,018
Membership fees 5,056 2,908
5,056 3,926
Income from charitable activities
2025 2024
£ £
Grants 63,749 78,628
Less: deferred income - 360
63,749 78,988
Analysis by fund
Unrestricted funds - 6,380
Restricted funds 63,749 72,608
63,749 78,988

3 Income from charitable activities

Docusign Envelope ID: 042C3426-5F7B-4EE6-BC8C-B4D882261F22

YOU CAN COMMUNITY CLUB CIO

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

For The Year Ended 31 March 2025

4 Expenditure on charitable activities

2025 2024
£ £
Direct costs
Staff costs 65,460 66,706
Depreciation and impairment 560 700
Operating costs 1,450 4,841
Insurance 1,553 1,472
Transport costs 395 1,014
Holiday programme 4,402 5,156
Community Wellbeing 40 1,563
73,860 81,452
Share of support and governance costs (see note 5)
Governance 1,620 1,441
75,480 82,893
Analysis by fund
Unrestricted funds 11,732 10,285
Restricted funds 63,748 72,608
75,480 82,893
5 Support costs allocated to activities
2025 2024
£ £
Governance costs 1,620 1,441
Analysed between:
Heading #ac982 1,620 1,441
6 Net movement in funds 2025 2024
£ £
The net movement in funds is stated after charging/(crediting):
Fees payable for the independent examination of the charity's financial statements 1,620 1,441
Depreciation of owned tangible fixed assets 560 700

7 Trustees

None of the Trustees (or any persons connected with them) received any remuneration or benefits from the during the year.

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NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

For The Year Ended 31 March 2025

8 Employees

The average monthly number of employees during the year was:

2025 2024
Number Number
Administration 7 10
Employment costs 2025 2024
£ £
Wages and salaries 65,460 66,706

There were no employees whose annual remuneration was more than £60,000.

Remuneration of key management personnel

The remuneration of key management personnel was as follows:

9 Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

10 Tangible fixed assets

Tangible fixed assets
Plant and
equipment
£
Cost
At 1 April 2024 18,028
At 31 March 2025 18,028
Depreciation and impairment
At 1 April 2024 15,230
Depreciation charged in the year 560
At 31 March 2025 15,790
Carrying amount
At 31 March 2025 2,238
At 31 March 2024 2,798

Docusign Envelope ID: 042C3426-5F7B-4EE6-BC8C-B4D882261F22

YOU CAN COMMUNITY CLUB CIO

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

For The Year Ended 31 March 2025

11 Debtors

Debtors
2025 2024
Amounts falling due within one year: £ £
Trade debtors 13,188 13,188
Prepayments and accrued income 13,976 765
27,164 13,953
Creditors: amounts falling due within one year
2025 2024
£ £
Other taxation and social security 610 662
Trade creditors - 373
Accruals and deferred income 5,795 9,261
6,405 10,296

12 Creditors: amounts falling due within one year

13 Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

At 1 April 2024 Incoming Incoming
Resources
Resources
At 31		 March
resources expended 2025
£ £ £ £
4,964 63,749 (63,748) 4,965
Previous year: At 1 April 2023 Incoming
Resources
At 31		 March
resources expended 2024
£ £ £ £
4,964 72,608 (72,608) 4,964

14 Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 April 2024 Incoming Resources At 31 March
resources expended 2025
£ £ £ £
General funds 40,197 5,056 (11,732) 33,521

Docusign Envelope ID: 042C3426-5F7B-4EE6-BC8C-B4D882261F22

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NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

For The Year Ended 31 March 2025

14 Unrestricted funds (Continued) (Continued)
Previous year: At 1 April 2023 Incoming
Resources
At 31		 March
resources expended 2024
£ £ £ £
General funds 40,176 10,306 (10,285) 40,197
15 Analysis of net assets between funds
Unrestricted Restricted Total
funds funds
2025 2025 2025
£ £ £
At 31 March 2025:
Tangible assets 2,238 - 2,238
Current assets/(liabilities) 31,283 4,965 36,248
33,521 4,965 38,486
Unrestricted Restricted Total
funds funds
2024 2024 2024
£ £ £
At 31 March 2024:
Tangible assets 2,798 - 2,798
Current assets/(liabilities) 37,399 4,964 42,363
40,197 4,964 45,161

16 Related party transactions

There were no disclosable related party transactions during the year (2024 - none).