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← The Zone Youth Club, Broadstairs

2024-02-29-accounts

Charity registration number 1161470

THE ZONE YOUTH CLUB

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2024

THE ZONE YOUTH CLUB

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees Mrs T Dickinson
Mr I Curtis
Mrs T Brazil
Mrs L Baker (Appointed 10 November
2023)
Charity number 1161470
Independent examiner Claire Dean FCCA
MMP Limited
Chartered Certified Accountants
18/20 Canterbury Road
Whitstable
Kent
England
CT5 4EY

THE ZONE YOUTH CLUB

CONTENTS

Page
Trustees' report 1 - 5
Independent examiner's report 6
Statement of financial activities 7
Balance sheet 8
Notes to the financial statements 9 - 15

THE ZONE YOUTH CLUB

TRUSTEES' REPORT

FOR THE YEAR ENDED 28 FEBRUARY 2024

The trustees present their annual report and financial statements for the year ended 28 February 2024.

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 charity's governing document, the Charities Act 2011 and "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

To advance in life and relieve needs of young people in Thanet through:

(a) the provision of recreational and leisure time activities provided in the interest of social welfare, designed to improve their conditions of life;

(b) providing support and activities which develop their skills, capacities and capabilities to enable them to participate in society as mature and responsible individuals.

The Charity will put particular emphasis on reaching young people who have poorer access to physical activities and learning because of poverty, disability or ethnicity in an area of high deprivation and levels of unemployment.

Our Youth Club aims to:

• Help young people to develop responsibility for themselves and their actions and to become competent, confident, independent and co-operative individuals.

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

THE ZONE YOUTH CLUB

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 28 FEBRUARY 2024

Achievements and performance

The past year has seen us maintain our high quality of youth provision, Holiday clubs, café service, and Minizone baby group. This is mainly due to the security of grants from KCC, Colyer Fergusson Charitable Trust, the Lottery Awards for All, and Kent Community Foundation, as well as a number of smaller grants and donations which have enabled the smooth-running of the Pavilion, and security of employment for our staff.

We have aligned with the relevant strategic plans and outcomes set by KCC and the Thanet LCPG (Local Childrens Partnership Group), which included:

Secure parenting:

• Champion good familial mental health and emotional well-being, so parents are able to develop secure attachments and confidence in their relationships with their children.

Readiness to learn:

Providing opportunities to achieve and raise aspirations for children and young people:

• Support young people who are not in education, training or employment (NEET), or persistently school absent, to overcome barriers and access appropriate opportunities to enable them to realise their potential and aspirations, particularly where there are challenges in accessing services.

• Support young people and their parents/carers particularly where the child/young person is experiencing anxiety related to educational attendance.

• Support children and young people’s resilience when in education, through good pastoral care, recognising the impact of bullying, low confidence and friendship difficulties on their mental health.

Building resilience from exploitation and improving emotional well-being of children and young people:

• Equip children, young people and parents with the skills and behaviours to become more emotionally resilient and improve emotional well-being.

Supporting child victims of domestic abuse:

THE ZONE YOUTH CLUB

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 28 FEBRUARY 2024

We held a Crowdfunder in the second half of the year and raised over £1000 from local people wanting to support our youth work.

We receive regular private donations from well-wishers, including cash into our collection pots at the cafe.

We are very grateful to the Co-Op for their food donations 3 days per week

Broadstairs Business Club give a donation of £100 per month which pays for all the food we provide for the young people, especially through the holidays.

We were contacted by local resident Ted Temple in November, who started a Crowdfunder page and ran his first marathon in December for us. He raised over £1000.

We receive around £25 per month from proceeds of the Thanet Lotto, and occasional donations from the Easyfundraising shopping platform.

We raised over £300 from our Community Day fundraiser.

Financial review

The Trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

Due to the current economic crisis costs have increased.

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 charity’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 (plus interest of £)

We have confirmation that KCC will fund our Easter Holiday Club with their HAF (Holiday Activities and Food) fund. There are some conditions to this fund, which is aimed at families with children who receive free school meals, but the money will cover most, if not all, our expenses for 4 days of Easter delivery.

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 charity’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.

The trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.

THE ZONE YOUTH CLUB

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 28 FEBRUARY 2024

Plans for future periods

Our financial year starts on 1st March, and gives us just one more month of Commissioned funding from Kent County Council, which we have benefitted from for the past 11 years. Prior to that, KCC granted us Partnership Awards, so we have a longstanding relationship with them. Our main point of contact throughout that term has been Andy Jones, who is now Commissioner – Community Resilience for Children, Young People and Education. Andy has been incredibly supportive of us over the years, and when he turned up unexpectedly at our Community Day in August in order to “field” questions about the forthcoming changes to youth services saying, “I feel very strongly that you need to be supported – I have always used The Zone Youth Club as a classic example of excellent grass-roots youth club delivery”, I admit tears were shed.

The loss of the KCC contract does have an up-side. We will be completely independent of the administrative tasks they demand, and can choose what and how we deliver our youth service to the young people of Broadstairs. They have ensured we operate to statutory guidelines, with CPD opportunities, additional training, guidance, and a wealth of reports and data available.

As a result, we are now a highly respected, professional and valued youth club, and our community café is thriving.

This support, along with the years of experience we have gained, ensures that we are more than capable of maintaining a sustainable youth club and community café for the years ahead.

Structure, governance and management

The charity is a Charitable Incorporated Organisation.

The trustees who served during the year and up to the date of signature of the financial statements were:

Mrs T Dickinson Mr I Curtis Mrs V Suchak (Resigned 16 January 2024) Mrs T Brazil Mrs L Baker (Appointed 10 November 2023)

None of the trustees has any beneficial interest in the charity. All of the trustees are members of the charity and guarantee to contribute £1 in the event of a winding up.

THE ZONE YOUTH CLUB

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 28 FEBRUARY 2024

POW Youth Art Trail (Power of Women Festival) – young people created various pieces of art which were then displayed along local businesses in Broadstairs High Street

Lou Frances (a local artist who joined us for a Beach Art workshop to explore the use of natural seaside resources to create art. These pieces were then displayed in a local gallery)

UK Young Creatives Festival (a woodworking and sign making workshop for a Dreamland event)

We Are With You (workshops and support around drug-taking and vaping)

Thanet Girls Can (encouraging women and girls into sport). We hosted an event in August as part of our Community Celebration Day

Thanet Youth Network (a partnership of art-based organisations who offer creative opportunities for young people)

District Childrens Safeguarding Meeting’s – Victoria joins fortnightly online meetings with the Children’s Social Services team, local police, school liaison, other youth providers. This allows concerns and actions to be discussed amongst professionals who work with young people in need of safeguarding protection.

Thanet Wanderers (introduction to girls rugby)

East Kent Charity Leaders Partnership (Victoria attends quarterly meetings for leadership and partnership working in local charities, hosted by Stronger Kent Communities).

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

Mrs T Dickinson

Trustee

15 March 2024

THE ZONE YOUTH CLUB

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF THE ZONE YOUTH CLUB

I report to the trustees on my examination of the financial statements of The Zone Youth Club (the charity) for the year ended 28 February 2024.

Responsibilities and basis of report

As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (the 2011 Act).

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

Independent examiner's statement

Your attention is drawn to the fact that the charity has prepared financial statements in accordance with Accounting and Reporting by Charities preparing their accounts 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 financial statements to provide a true and fair view in accordance with Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.

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.

Claire Dean FCCA

MMP Limited Chartered Certified Accountants 18/20 Canterbury Road Whitstable Kent CT5 4EY England

Dated: 15 March 2024

THE ZONE YOUTH CLUB

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 28 FEBRUARY 2024

Unrestricted
Restricted
funds
funds
2024
2024
Notes
£
£
Income from:
Donations and legacies
3
6,001
-
Charitable activities
The Pavilion Youth &
Community Café
4
30,059
19,540
Investments
5
530
-
Total income
36,590
19,540
Expenditure on:
Charitable activities
6
30,345
42,887
Net income/(expenditure) for the
year/
Net movement in funds
6,245
(23,347)
Fund balances at 1 March 2023
37,096
38,769
Fund balances at 28 February
2024
47,607
11,156		 Total
Unrestricted
Restricted
funds
funds
2024
2023
2023
£
£
£
6,001
1,578
-
49,599
34,983
71,399
530
58
-
56,130
36,619
71,399
73,232
39,400
59,018
(17,102)
(2,781)
12,381
75,865
39,877
26,388
58,763
37,096
38,769		 Total
2023
£
1,578
106,382
58
108,018
98,418
9,600
66,265
75,865

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

THE ZONE YOUTH CLUB

BALANCE SHEET

AS AT 28 FEBRUARY 2024

Notes
Fixed assets
Tangible assets
11
Current assets
Debtors
12
Cash at bank and in hand
Creditors: amounts falling due within one
year
13
Net current assets
Total assets less current liabilities
Income funds
Restricted funds
Unrestricted funds - general		 2024
£
2,940
56,861
59,801
(1,678)		 £
640
58,123
58,763
11,156
47,607
58,763		 2023
£
4,200
72,549
76,749
(1,884)		 £
1,000
74,865
75,865
38,769
37,096
75,865

The financial statements were approved by the Trustees on 15 March 2024

Mrs T Dickinson Trustee

THE ZONE YOUTH CLUB

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2024

1 Accounting policies

Charity information

The Zone Youth Club is a charitable incorporated organisation registered with the Charity Commission 29 April 2015.

1.1 Accounting convention

The financial statements have been prepared in accordance with the charity's [governing document], the Charities Act 2011, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) 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)" (effective 1 January 2019). The charity is a Public Benefit Entity as defined by FRS 102.

The charity 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, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 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 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.

1.4 Income

Income is recognised when the charity 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.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

THE ZONE YOUTH CLUB

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 28 FEBRUARY 2024

1 Accounting policies

(Continued)

1.5 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.

1.6 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:

Fixtures and fittings

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.

1.7 Impairment of fixed assets

At each reporting end date, the charity 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).

1.8 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.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

2 Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

THE ZONE YOUTH CLUB

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 28 FEBRUARY 2024

3 Donations and legacies

Unrestricted Unrestricted
funds funds
general general
2024 2023
£ £
Donations and gifts 6,001 1,578
4 Charitable activities
The Pavilion The Pavilion
Youth & Youth &
Community Community
Café Café
2024 2023
£ £
Performance related grants 42,384 96,273
Café sales 7,215 10,109
49,599 106,382
Analysis by fund
Unrestricted funds - general 30,059 34,983
Restricted funds 19,540 71,399
49,599 106,382
5 Investments
Unrestricted Unrestricted
funds funds
general general
2024 2023
£ £
Interest receivable 530 58

THE ZONE YOUTH CLUB

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 28 FEBRUARY 2024

6 Charitable activities

The Pavilion The Pavilion
Youth & Youth &
Community Community
Café Café
2024 2023
£ £
Staff costs 56,863 72,905
Depreciation and impairment 360 -
Café purchases 4,905 6,454
Games and equipment 1,374 4,073
Activities 4,281 8,229
Light and heat 1,113 1,727
Rates 45 173
Insurance 1,357 921
Repairs and maintenance 234 1,285
Telephone 286 269
Computer and internet 372 35
Printing, postage and stationery 127 55
Travel costs 27 257
Training 439 278
Sundry expenses 249 557
72,032 97,218
Share of governance costs (see note 8) 1,200 1,200
73,232 98,418
Analysis by fund
Unrestricted funds - general 30,345 39,400
Restricted funds 42,887 59,018
73,232 98,418

7 Description of charitable activities

The Pavilion Youth & Community Café Community café and youth club.

THE ZONE YOUTH CLUB

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 28 FEBRUARY 2024

8 Support costs

Support costs
Support costs
Governance
costs
£
£
Accountancy
-
1,200
-
1,200
Analysed between
Charitable activities
-
1,200		 2024
Support costs
Governance
costs
£
£
£
1,200
-
1,200
1,200
-
1,200
1,200
-
1,200		 2023
£
1,200
1,200
1,200

9 Trustees

One of the trustees received remuneration of £32,716.( 2023 : £29,635) for their role in the day to day running of the charity. The remuneration is decided by the remaining trustees and they are not involved with this decision. The trustee stepped down as trustee during the year.

10 Employees

The average monthly number of employees during the year was:

2024 2023
Number Number
5 6
Employment costs 2024 2023
£ £
Wages and salaries 56,863 72,905

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

THE ZONE YOUTH CLUB

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 28 FEBRUARY 2024

11
Tangible fixed assets
Cost
At 1 March 2023
At 28 February 2024
Depreciation and impairment
At 1 March 2023
Depreciation charged in the year
At 28 February 2024
Carrying amount
At 28 February 2024
At 28 February 2023
12
Debtors
Amounts falling due within one year:
Other debtors
13
Creditors: amounts falling due within one year
Other taxation and social security
Accruals and deferred income		 Fixtures and fittings
£
4,030
4,030
3,030
360
3,390
640
1,000
2024
2023
£
£
2,940
4,200
2024
2023
£
£
478
684
1,200
1,200
1,678
1,884		 Fixtures and fittings
£
4,030
4,030
3,030
360
3,390
640
1,000
2024
2023
£
£
2,940
4,200
2024
2023
£
£
478
684
1,200
1,200
1,678
1,884
4,030
3,030
360
3,390
640
1,000
2023
£
4,200
2023
£
684
1,200
1,884

THE ZONE YOUTH CLUB

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 28 FEBRUARY 2024

14
Analysis of net assets between funds
Unrestricted
funds
Restricted
funds
2024
2024
£
£
Fund balances at 28
February 2024 are
represented by:
Tangible assets
640
-
Current assets/(liabilities)
58,123
-
58,763
-		 Total
Unrestricted
funds
Restricted
funds
2024
2023
2023
£
£
£
640
1,000
-
58,123
74,865
-
58,763
75,865
-		 Total
2023
£
1,000
74,865
75,865

15 Related party transactions

There were no disclosable related party transactions during the year (2023 - none).