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2022-03-31-accounts

COMPANY REGISTRATION NUMBER: 09253927 CHARITY REGISTRATION NUMBER: 1162287

Kilmarnock Road Children and Young People Family Resource Centre Limited

Company Limited by Guarantee Unaudited Financial Statements

31 March 2022

CENSIS

Chartered accountants Exchange Building 66 Church Street Hartlepool TS24 7DN

Kilmarnock Road Children and Young People Family Resource Centre Limited

Company Limited by Guarantee

Financial Statements

Year ended 31 March 2022

Page
Trustees' annual report (incorporating the director's report) 1
Independent examiner's report to the trustees 4
Statement of financial activities (including income and
expenditure account) 5
Statement of financial position 6
Notes to the financial statements 8

Kilmarnock Road Children and Young People Family Resource Centre Limited

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report)

Year ended 31 March 2022

The trustees, who are also the directors for the purposes of company law, present their report and the unaudited financial statements of the charity for the year ended 31 March 2022.

Reference and administrative details

Registered charity name Kilmarnock Road Children and Young People Family Resource Centre Limited Charity registration number 1162287 Company registration number 09253927 Principal office and registered 44 Kilmarnock Road office Hartlepool TS25 3NU The trustees A Sedgwick D Wise N Simpson M Elwick (Resigned 30 September 2021) N Bailey Company secretary A Heaton Independent examiner Censis Exchange Building 66 Church Street Hartlepool TS24 7DN

Structure, governance and management

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Objectives and activities

Kilmarnock Road Children & Young People Family Resource Centre was established on 1 October 2014. The organisation aims to provide services from the centre which meet the needs of local residents and support them to achieve their full potential. The key partners currently involved in this initiative are West View Project, West View Advice & Resource Centre and Belle Vue Community Centre.

The centre currently provides services for children, young people and adults and is always looking to establish new services for the benefit of the community.

1

Kilmarnock Road Children and Young People Family Resource Centre Limited

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year ended 31 March 2022

Strategic report

The following sections for achievements and performance and financial review form the strategic report of the charity.

Achievements and performance

The company has continued to develop and grow during the financial year with the number of staff employed by the organisation increasing to support its work.

In April a team of 5 youth workers were recruited to staff both the Junior and Senior Youth Clubs and in May 2017 two staff were appointed to take a lead on the Community Development objectives of the organisation.

The number of residents accessing the services provided in the centre has significantly increased and the organisation continues to offer an open access centre to all sectors of the community within the Manor House Ward.

The organisation relies on volunteers to further support the day to day running of the centre and now has two volunteers who give of their time on a weekly basis. Weekly activities/services within the centre include:

Financial review

The unrestricted reserves of the charity at 31 March 2022 amount to £75,773 of which free reserves (i.e. those not tied up in fixed assets and designated funds) amounted to £62,934.

Reserves Policy and Risk Management

It is the policy of the charity to maintain unrestricted funds which are the free reserves of the charity, at a level which equates to approximately six to twelve months unrestricted expenditure. This provides sufficient funds to cover management and administration and support costs and to respond to emergencies.

The trustees actively review the major risks which the charity face on a regular basis. The trustees are mindful of the requirement to build up sufficient reserves to meet day to day running costs which will provide sufficient resources in the event of adverse conditions.

2

Kilmarnock Road Children and Young People Family Resource Centre Limited

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year ended 31 March 2022

The trustees' annual report and the strategic report were approved on 8 December 2022 and signed on behalf of the board of trustees by:

A Sedgwick Trustee

3

Kilmarnock Road Children and Young People Family Resource Centre Limited

Company Limited by Guarantee

Independent Examiner's Report to the Trustees of Kilmarnock Road Children and Young People Family Resource Centre Limited

Year ended 31 March 2022

I report to the trustees on my examination of the financial statements of Kilmarnock Road Children and Young People Family Resource Centre Limited ('the charity') for the year ended 31 March 2022.

Responsibilities and basis of report

As the trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 ('the 2006 Act’).

Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

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:

  1. accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act; or

  2. the financial statements do not accord with those records; or

  3. the financial statements do not comply with the accounting requirements of section 396 of the 2006 Act 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; or

  4. the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

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.

Censis Independent Examiner Exchange Building 66 Church Street Hartlepool TS24 7DN

4

Kilmarnock Road Children and Young People Family Resource Centre Limited

Company Limited by Guarantee

Statement of Financial Activities (including income and expenditure account)

Year ended 31 March 2022

2022 2021
Unrestricted Restricted
funds funds Total funds Total funds
Note £ £ £ £
Income and endowments
Donations and legacies 5 66,021 56,130 122,151 145,777
Charitable activities 6 19,750 19,750 14,140
Investment income 7 40 40
   
Total income 85,811 56,130 141,941 159,917
   
Expenditure
Expenditure on raising funds:
Costs of other trading activities 8 5,535
Expenditure on charitable activities 9 96,115 47,480 143,595 129,873
   
Total expenditure 96,115 47,480 143,595 135,408
   
   
Net (expenditure)/income and net
movement in funds (10,304) 8,650 (1,654) 24,509
   
Reconciliation of funds
Total funds brought forward 86,077 11,250 97,327 72,818
   
Total funds carried forward 75,773 19,900 95,673 97,327
   

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

The notes on pages 8 to 16 form part of these financial statements.

5

Kilmarnock Road Children and Young People Family Resource Centre Limited

Company Limited by Guarantee

Statement of Financial Position

31 March 2022

2022 2021
Note £ £
Fixed assets
Tangible fixed assets 14 12,839 10,806
Current assets
Debtors 15 708 683
Cash at bank and in hand 85,027 86,935
 
85,735 87,618
Creditors: amounts falling due within one year 16 2,901 1,097
 
Net current assets 82,834 86,521
 
Total assets less current liabilities 95,673 97,327
 
Net assets 95,673 97,327
 
Funds of the charity
Restricted funds 19,900 11,250
Unrestricted funds 75,773 86,077
 
Total charity funds 18 95,673

97,327


For the year ending 31 March 2022 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.

The statement of financial position continues on the following page. The notes on pages 8 to 16 form part of these financial statements.

6

Kilmarnock Road Children and Young People Family Resource Centre Limited

Company Limited by Guarantee

Statement of Financial Position (continued)

31 March 2022

These financial statements were approved by the board of trustees and authorised for issue on 8 December 2022, and are signed on behalf of the board by:

A Sedgwick Trustee

The notes on pages 8 to 16 form part of these financial statements.

7

Kilmarnock Road Children and Young People Family Resource Centre Limited

Company Limited by Guarantee

Notes to the Financial Statements

Year ended 31 March 2022

1. General information

The charity is a public benefit entity and a private company limited by guarantee, registered in England and Wales and a registered charity in England and Wales. The address of the registered office is 44 Kilmarnock Road, Hartlepool, TS25 3NU.

2. Statement of compliance

These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the 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) (Charities SORP (FRS 102)) and the Companies Act 2006.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

There are no material uncertainties about the charity's ability to continue.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.

Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment.

Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.

8

Kilmarnock Road Children and Young People Family Resource Centre Limited

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2022

3. Accounting policies (continued)

Incoming resources

All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:

Resources expended

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:

All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.

9

Kilmarnock Road Children and Young People Family Resource Centre Limited

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2022

3. Accounting policies (continued)

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other recognised gains and losses, unless it reverses a charge for impairment that has previously been recognised as expenditure within the statement of financial activities. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other recognised gains and losses, except to which it offsets any previous revaluation gain, in which case the loss is shown within other recognised gains and losses on the statement of financial activities.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Equipment - 25% straight line Improvements to Property - 10% straight line

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as an expense in the period in which it arises.

4. Limited by guarantee

Kilmarnock Road Children and Young People Family Resource Centre Limited by guarantee and accordingly does not have a share capital.

Every member of the company undertakes to contribute such amount as may be required not exceeding £1 to the assets of the charitable company in the event of its being wound up while he or she is a member, or within one year after he or she ceases to be a member.

10

Kilmarnock Road Children and Young People Family Resource Centre Limited

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2022

5. Donations and legacies

Unrestricted Restricted Total Funds
Funds Funds 2022
£ £ £
Donations
Donations 1,524 1,524
Groundworks UK 690 690
Teesside Philanthropic Society 1,500 1,500
Grants
Asda Foundation 200 200
Ballinger Trust 15,000 15,000
Holiday Hunger 1,230 1,230
Hartlepool Borough Council 10,800 10,800
Virgin Money 10,000 10,000
Tudor Trust 20,000 20,000
The National Lotttery Commuity Fund 9,900 9,900
Youth Investment Fund 35,643 35,643
Job Retention Scheme 1,395 1,395
HAOP Community Pot 13,455 13,455
Subscriptions
Youth Club Subscriptions 814 814
  
66,021 56,130 122,151
  
Unrestricted Restricted Total Funds
Funds Funds 2021
£ £ £

11

Kilmarnock Road Children and Young People Family Resource Centre Limited

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2022

5. Donations and legacies (continued)

Unrestricted Restricted Total Funds
Funds Funds 2021
£ £ £
Donations
Donations 1,650 1,650
Teesside Philanthropic Society 700 700
Grants
Ballinger Trust 15,000 15,000
Holiday Hunger
Hartlepool Borough Council 10,249 10,249
Durham County Fund 1,000 1,000
Garfield Weston 15,000 15,000
Tudor Trust 30,000 30,000
Youth Investment Fund 35,643 35,643
Community Fund 6,500 6,500
Teesside University 2,231 2,231
Job Retention Scheme 24,334 24,334
Sports England 1,411 1,411
Hadrian Trust 1,000 1,000
Street Games 944 944
Subscriptions
Youth Club Subscriptions 115 115
  
85,777 60,000 145,777
  

6. Charitable activities

Unrestricted Total Funds Unrestricted Total Funds
Funds 2022 Funds 2021
£ £ £ £
Nursery fees 9,831 9,831 9,993 9,993
Manor School 1,197 1,197
Playscheme 2,807 2,807 558 558
Other 648 648 367 367
Community Cafe 848 848
Tuck Shop 1,151 1,151 407 407
Walking Bus 5,313 5,313 770 770
   
19,750 19,750 14,140 14,140
   

7. Investment income

Unrestricted Total Funds Unrestricted Total Funds
Funds 2022 Funds 2021
£ £ £ £
Bank interest receivable 40 40
   

12

Kilmarnock Road Children and Young People Family Resource Centre Limited

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2022

8. Costs of other trading activities

Unrestricted Total Funds Unrestricted Total Funds
Funds 2022 Funds 2021
£ £ £ £
Purchases 5,535 5,535
   
9. Expenditure on charitable activities by fund type
Unrestricted Restricted Total Funds
Funds Funds 2022
£ £ £
General Fund 96,115 96,115
Tudor Trust 20,000 20,000
Holiday Hunger Fund 1,230 1,230
Ballinger Trust 15,000 15,000
Garfield Weston 11,250 11,250
  
96,115 47,480 143,595
  
Unrestricted Restricted Total Funds
Funds Funds 2021
£ £ £
General Fund 81,123 81,123
Tudor Trust 30,000 30,000
Holiday Hunger Fund
Ballinger Trust 15,000 15,000
Garfield Weston 3,750 3,750
  
81,123 48,750 129,873
  
10. Net (expenditure)/income
Net (expenditure)/income is stated after charging/(crediting):
2022 2021
£ £
Depreciation of tangible fixed assets 3,355 1,866
 
11. Independent examination fees
2022 2021
£ £
Fees payable to the independent examiner for:
Independent examination of the financial statements 840 840
 

13

Kilmarnock Road Children and Young People Family Resource Centre Limited

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2022

12. Staff costs

The total staff costs and employee benefits for the reporting period are analysed as The total staff costs and employee benefits for the reporting period are analysed as follows:
2022 2021
£ £
Wages and salaries 88,187 98,006
Social security costs 1,723 505
Employer contributions to pension plans 1,299 1,285
 
91,209 99,796
 

The average head count of employees during the year was 7 (2021: 8). The average number of full-time equivalent employees during the year is analysed as follows:

2022 2021
No. No.
Management & Admin 1 1
Charitable Activities 6 7
 
7 8
 

No employee received employee benefits of more than £60,000 during the year (2021: Nil).

13. Trustee remuneration and expenses

No remuneration or other benefits from employment with the charity or a related entity were received by the trustees.

14. Tangible fixed assets

User defined
Equipment asset Total
£ £ £
Cost
At 1 April 2021 4,011 10,767 14,778
Additions 5,388 5,388
  
At 31 March 2022 9,399 10,767 20,166
  
Depreciation
At 1 April 2021 1,578 2,394 3,972
Charge for the year 2,279 1,076 3,355
  
At 31 March 2022 3,857 3,470 7,327
  
Carrying amount
At 31 March 2022 5,542 7,297 12,839
  
At 31 March 2021 2,433 8,373 10,806
  

14

Kilmarnock Road Children and Young People Family Resource Centre Limited

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2022

15. Debtors
2022 2021
£ £
Prepayments and accrued income 708 683
 
16. Creditors: amounts falling due within one year
2022 2021
£ £
Accruals and deferred income 840 840
Social security and other taxes 1,828
Other creditors 233 257
 
2,901 1,097
 

17. Pensions and other post retirement benefits

Defined contribution plans

The amount recognised in income or expenditure as an expense in relation to defined contribution plans was £1,299 (2021: £1,285).

18. Analysis of charitable funds

Unrestricted funds

At At 31 March
1 April 2021 Income Expenditure 2022
£ £ £ £
General funds 86,077 85,811 (96,115) 75,773
   
At At 31 March
1 April 2020 Income Expenditure 2021
£ £ £ £
General funds 72,818 99,917 (86,658) 86,077
   

15

Kilmarnock Road Children and Young People Family Resource Centre Limited

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2022

18. Analysis of charitable funds (continued)

Restricted funds

Restricted funds
At At 31 March
1 April 2021 Income Expenditure 2022
£ £ £ £
Tudor Trust 20,000 (20,000)
Ballinger Trust 15,000 (15,000)
Garfield Weston 11,250 (11,250)
Virgin Money 10,000 10,000
The National Lottery Community Fund 9,900 9,900
Holiday Hunger Fund 1,230 (1,230)
   
11,250 56,130 (47,480) 19,900
   
At At 31 March
1 April 2020 Income Expenditure 2021
£ £ £ £
Tudor Trust 30,000 (30,000)
Ballinger Trust 15,000 (15,000)
Garfield Weston 15,000 (3,750) 11,250
Virgin Money
The National Lottery Community Fund
Holiday Hunger Fund
   
60,000 (48,750) 11,250
   
Analysis of net assets between funds
Unrestricted Restricted Total Funds
Funds Funds 2022
£ £ £
Tangible fixed assets 12,839 12,839
Current assets 65,835 19,900 85,735
Creditors less than 1 year (2,901) (2,901)
  
Net assets 75,773 19,900 95,673
  
Unrestricted Restricted Total Funds
Funds Funds 2021
£ £ £
Tangible fixed assets 10,806 10,806
Current assets 76,368 11,250 87,618
Creditors less than 1 year (1,097) (1,097)
  
Net assets 86,077 11,250 97,327
  

19. Analysis of net assets between funds

16