2022-03-31-accounts - Wirral Youth Zone

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Trustees		Charles Hurst (Chair)
		John Syvret CBE
		Peter Bibby
		Phillip Garrigan
		Matthew Noon
		Fiona Norcross
		Katherine Eugeni
		Sandra Kirkham
		Jonathan Schofield	(Appointed 6September
			2022)
Chief Executive Officer		Mark Easdown
Charity number		1163183
Company	number	09267940
Registered	office	Wirral Youth Zone
		Bright Street
		Birkenhead
		CH41 4EA
Auditor		Xeinadin Audit Limited
		2 Hilliards Court
		Chester Business Park
		Chester
		Cheshire
		CH4 9QP
Bankers		Handelsbanken
		Beech House
		Oaklands Office Park
		Hooton
		Cheshire
		CH66 7NZ

			Page
Chairman's statement
Trustees' report			2-8
Statement oftrustees'	responsibilities
Independent auditor's	report		10-13
Group statement offinancial		activities	14
Group balance Sheet			15
Company balance sheet
Group statement ofcash flows			20
Notes to the financial	statements		18-33

		Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
		funds	funds		funds	funds
	Notes	2022	2022 6	2022 f	2021f	2021	2021 f.
Income and endowments	from
Donations and legacies Charitable activities	3 4	800,702 167,291	141,561	942,263 167,291	1,232,428 91,385	510,301	1,742,729 91,385
Other trading activities Other income	5 6	36,900 50,828		36,900 50,828	20,468 27,686		20,468 27,686
Total income		1,055,721	141,561	1,197,282	1,371,967	510,301	1,882,268
~E* dt
Raising funds	7	96,936		96,936	64,436		64,436
Charitable activities	8	1,209,698	287,908	1,497,606	853,374	633,240	1,486,614
Total resources expended		1,306,634	287,908	1,594,542	917,810	633,240	1,551,050
Net (outgoing)l
incoming resources before transfers		(250,913)	(146,347)	(397,260)	454,157	(122,939)	331,218
Gross transfers between funds		158	(158)		(14,697)	14,697
Net (expenditure)/income	for
the year/ Net movement in funds		(250,755)	(146,505)	(397,260)	439,460	(108,242)	331,218
Fund balances at 1 April 2021		533,158	4,961,341	5,494,499	93,698	5,069,583	5,163,281
Fund balances at 31 March 2022		282,403	4,814,836	5,097,239	533,158	4,961,341	5,494,499

					2022		2021
				Notes	8		6
Fixed assets
Tangible assets				14		4,800,469		4,925,496
Current assets
Stocks				16	1,890		2,574
Debtors				17	71,716		68,566
Cash at bank and		in	hand		435,741		637,202
					509,347		708,342
Creditors: amounts			falling due within
one year				18	(212,577)		(139,339)
Net current assets						296,770		569,003
Total assets less		current liabilities				5,097,239		5,494,499
Income funds
Restricted funds	—fixed assets			21		4,800,475		4,925,502
Restricted funds	—other			21		14,361		35,839
Unrestricted funds						282,403		533,158
						5,097,239		5,494,499

					2022		2021
				Notes	8		2
Fixed assets
Tangible assets				14		4,800,469		4,925,496
Investments						2		2
						4,800,471		4,925,498
Current assets
Detricre				17	79,982		75,627
Cash at bank and In		hand			425,223		629,501
					505,205		705,128
Credltonn	amounts	falling due within
one year				18	(207,984)		(135,653)
Net current	assets					297,241		569,475
Total assets less current			liabilities			5,097,712		5,494,973
Income funds
Restricted	funds - fixed assets			21		4,800,475		4,925,502
Restricted	funds - other			21		14,361		35,839
Unrestricted	funds					282,876		533,632
						5,097,712		5,494,973

				2022		2021
			Notes	f		6
Cash flows from operating		activities
Cash (absorbed by)/generated operations		from	26		(201,619)		417,675
Investing	activities
Purchase	oftangible fixed assets					(15,049)
Proceeds assets	on disposal oftangible fixed			158		350
Net cash investing	generated from/(used in) activities				158		(14,699)
Net cash	used in financing	activities
Net (decrease)/increase in equivalents		cash and	cash		(201,461)		402,976
Cash and	cash equivalents at beginning		ofyear		637,202		234,226
Cash and	cash equivalents	at end of	year		435,741		637,202

			Unrestricted	Unrestricted
			funds	funds
			2022f	2021
Membership		&entry fees	44,548	16,258
Catering	income		46,522	33,927
Facility	hire	income	76,221	41,200
			167,291	91,385

		Unrestricted	Unrestricted
		funds	funds
		2022	2021
		f	f
Fundraising	events	36,900	20,468

Other income
		Unrestricted	Unrestricted
		funds	funds
		2022f	2021
Net gain on disposal of tangible	fixed assets		350
Other income		39,064	8,340
Gift aid		11,250	18,949
Interest received		514	47
		50,828	27,686

								Unrestricted	Unrestricted	Unrestricted
									funds	funds
									2022f	2021 f
Fundraisin		and	ublicit
Staff costs									96,936	64,436
									96,936	64,436
Charitable	activities
					Charity	Trading Co	Total	Charity	Trading Co	Total
					2022	2022	2022	2021	2021	2021
						f	E	E	E	f
Staff costs					633,574		633,574	590,194		590,194
Depreciation		and
impairment					124,869		124,869	130,720		130,720
Advertising					7,857		7,857	2,225		2,225
Purchases					13,711	43,998	57,709	32,118	30,611	62,729
					780,011	43,998	824,009	755,257	30,611	785,868
Share of support costs (see note 9)					647,680	4,388	652,068	675,604	70	675,674
Share ofgovernance				costs
(see note	9)				20,029	1,500	21,529	24,572	500	25,072
					1,447,720	49,886	1,497,606	1,455,433	31,181	1,486,614
Analysis	by	fund
Unrestricted		funds			1,159,812	49,886	1,209,698	822,193	31,181	853,374
Restricted	funds				287,908		287,908	633,240		633,240
					1,447,720	49,886	1,497,606	1,455,433	31,181	1,486,614

Support costs
	Support costs	Governance costs 8	2022	Support costs f	Governance costs f	2021
Staff costs	353,683		353,683	346,964		346,964
Insurance	24,485		24,485	26,156		26,156
Light and heat	60,822		60,822	52,066		52,066
Telephone	12,007		12,007	9,830		9,830
Post and stationary	5,919		5,919	5,997		5,997
Staff travel	1,426		1,426	3,504		3,504
Session consumables	59,950		59,950	100,623		100,623
Repairs and renewals	38,260		38,260	41,021		41,021
Computer costs	26,561		26,561	32,816		32,816
Other expenses	67,239		67,239	56,070		56,070
Bank charges	1,716		1,716	627		627
Audit fees		9,000	9,000		12,180	12,180
Legal and professional		12,529	12,529		12,892	12,892
	652,068	21,529	673,597	675,674	25,072	700,746
Analysed between
Charitable activities	652,068	21,529	673,597	675,674	25,072	700,746

None of the trustees (or any p charity during the year.	None of the trustees (or any p charity during the year.	None of the trustees (or any p charity during the year.	ersons conn	ected with them) receive	d any remun	eration or benefit	s from the
Net movement in funds						2022f	2021 6
Net movement		in funds is stated after charging/(crediting)
Fees payable statements		to the company's	auditor for the audit ofthe company's		financial	9,000	12,180
Depreciation		ofowned tangible	fixed assets			124,869	130,719
Loss/(profit)	on disposal oftangible fixed assets						(350)
Employees
The average		monthly number of employees		during the year was:
						2022	2021
						Number	Number
						78	87

12	Employees													(Continued)
	Employment costs											2022 f		2021 f
	Wages and salaries											993,576		924,538
	Social security costs											67,692		56,582
	Other pension costs											22,925		20,474
												1,084,193		1,001,594
	The remuneration of key	management		personnel			totalled			f204,188(2021 - f185,416).
	Key management personnel		are deemed		to	be members				ofthe senior management team,			which	consists of
	the Chief Executive, Deputy		Chief Executive,			Head		of	Youth Work and Head of			Fundraising.
	The number ofemployees	whose annual			remuneration				was more than f60,000
	is as follows:
												2022		2021
												Number		Number
	f70,000to f80,000
12	Wirral Youth Zone Trading		Co. Limited
	A summary ofthe results	of	the subsidiary		is	shown		below:			2022 f			2021 f
	Income										58,205			31,181
	Expenditure										(58,205)			(31,181)
	Aggregate assets and	liabilities
	Current assets										14,910			14,090
	Current liabilities										(15,381)			(14,561)
												(471)		(471)

Tangible fixed assets - group and charity	Tangible fixed assets - group and charity	Tangible fixed assets - group and charity
			Leasehold	Plant and	Fixtures and	Computers	Total
			land and	equipment	fittings
			buildings f			f	f
Cost
At 1 April 2021			5,270,388	100,409	156,458	79,168	5,606,423
Disposals						(522)	(522)
At 31 March	2022		5,270,388	100,409	156,458	78,646	5,605,901
Depreciation	and impairment
At 1 April 2021 Depreciation charged		in the year	415,169 105,408	100,409	96,780 15,863	68,569 3,598	680,927 124,869
Eliminated in	respect	ofdisposals				(364)	(364)
At 31 March	2022		520,577	100,409	112,643	71,803	805,432
Carrying amount At 31 March 2022			4,749,811		43,815	6,843	4,800,469
At 31 March	2021		4,855,219		59,678	10,599	4,925,496

Debtors
Group			2022	2021
Amounts falling due within		one year:	E	E
Trade debtors			31,704	32,248
Prepayments	and accrued income		39,948	36,254
			71,652	68,502
			2022	2021
Amounts falling due after		more than one year:	E	E
Deferred tax asset			64	64
Total debtors			71,716	68,566
Charity Amounts falling due within		one year:	2022 f	2021f
Trade debtors			28,978	31,425
Amounts owed by subsidiary		undertakings	2,737	7,948
Other debtors
Prepayments	and accrued income		48,267	36,254
			79,982	75,627

18	Creditors: amounts	Creditors: amounts	falling	due within one year	due within one year	due within one year
	Group								2022	2021
								Notes	f.	8
	Other taxation and social security								29,706	17,905
	Deferred	income						19	86,394	24,949
	Trade creditors								21,329	16,328
	Other creditors								29,909	37,714
	Accrual s								45,239	42,443
									212,577	139,339
	Charity								2022	2021
								Notes
	Other taxation and		social security						28,950	17,957
	Deferred	income						19	86,394	24,949
	Trade creditors								18,722	13,590
	Other creditors								29,909	37,714
	Accrual s								43,989	41,443
									207,964	135,653
19	Deferred	income
									2022	2021
										8
	Arising from performance related grants								86,394	24,949
	Deferred	income is	included	in	the financial	statements	as follows:
									2022	2021
									f.	f.
	Deferred	income is	included	within:
	Current	habilities							86,394	24,949
	Movements in the year:
	Deferred	income at 1 April		2021					24,949	39,028
	Amounts	received	in year						1,258,727	1,868,189
	Amounts	credited to statement			offinancial	activities			(1,197,282)	(1,882,268)
	Deferred	income at 31 March			2022				86394	24 949

	Assets	Assets
	2022	2021
Balances:		9
Tax losses	64	64

charitable objecti	v	es.
						Movement		in funds
					Balance at 1 April 2021	Incoming resources	Resources expended		Transfers 31	Balance at March 2022
						5		E	8
Capital					4,925,502		(124,869)		(158)	4,800,475
BBFC					6,806			(6,806)
Radio City Football Foundation					2,363 1,323			(2,363)		1,323
Albert Gubbay					5,060	1,000		(6,060)
Home Office					1,417			(1,417)
Merseyside Police					56			(56)
Inclusion Offer					3,744			(3,744)
Merseyside Waste		Authority			2,389	2,609		(4,998)
Ironmongers					5,409	3,863		(9,272)
Community Cashback					6,618	12,266		18,884
Cheshire Community			Foundation		654	4,786		(5,440)
Pavers Charitable		Trust				2,500		(2,500)
Road to Recovery Toyota Parasport		Lottery Fund				1,810 9,216		(1,810) (3,600)		5,616
Anne Duchess of		Westminster				10,000	(10,000)
Summer HAF						9,112		(9,112)
WBC Summer Covid						3,300		(3,300)
Arts Soceity Thomas Kirkham		Foundation				504 2,150		(504) (1,939)		211
Liscard —Outreach						7,850		(7,850)
Magenta —Outreach						4,749		(3,953)		796
National Lottery						4,840		(4,840)
Operation Bangor						1,000		(1,000)
Wirral Household		Support				12,300		(12,300)
Youth Diversion	Fund					1,600		(1,600)
Edward Gosling						4,818		(4,818)
HAF Christmas						1,200		(1,200)
Onside —Culture	of Health					12,962		(12,962)
Orated						1,546		(1,546)
Nathaniel Ryanor Merseryside VIP		Trust				1,000 21,034		(1,000) (14,619)		6,415
Gerald Micklem	Charitable			Trust		3,154		(3,154)
DM Thomas						392		(392)
					4,961,341	141,561	(287,908)		(158)	4,814,836

					Movement	Movement	in funds
				Balance at	Incoming	Resources		Transfers	Balance at
				1 April 2020	resources	expended			31 March 2021
					6		6		6
Capital				5,041,172		(130,367)		14,697	4,925,502
BBFC					31,227
Radio City				23,473		(16,667)			6,806
Football Foundation				1,323	2,492		(2,492)		1,323
Albert Gubbay				5,060	988		(988)
Home Office				2,142	2,430		(2,209)		2,363
Merseyside Police				1,323					1,323
Inclusion Offer				3,744	500		(500)
Merseyside Waste		Authority			32,600	(26,540)			5,060
Ironmongers				1,417					1,417
Community Cashback				56	3,000		(3,000)		56
Cheshire Community			Foundation		12,412		(8,668)
Pavers Charitable		Trust			1,750		(1,750)
Road to Recovery					500		(500)
Toyota Parasport	Lottery Fund				5,217		(2,828)
Anne Duchess of	Westminster				5,409				5,409
Summer HAF					72,559	(72,559)
WBC Summer Covid					100,000	(100,000)
Arts Soceity					100,000	(100,000)
Community Cashback					12,422		(5,804)		6,618
CMC					52,295		(52,295)
Cheshire Community			Foundation		4,533		(3,879)		654
Wirral BC					29,673		(29,673)
LFC Foundation					40,000		(40,000)
Pavers Charitable		Trust			500		(500)
HAF Holiday Club					794		(794)
				5,079,710	510,301	(633,240)			4,961,341

Analysis of	net assets	net assets	between	funds
			Unrestricted		Restricted	Total	Unrestncted	Restricted	Total
				funds	funds		funds	funds
				2022 f	2022 F.	2022 f	2021	2021 F	2021 f
Fund balances		at 31
March 2022	are
represented	by:
Tangible assets					4,800,469	4,800,469		4,925,496	4,925,496
Current assets/(liabilities)			282,403		14,367	296,770	533,158	35,845	569,003
			282,403		4,814,836	5,097,239	533,158	4,961,341	5,494,499

	2022	2021
	F.
Within one year	546	2,184
Between two and five years		546
	546	2,730

Cash generated from	operations	operations		2022	2021 f
(Deficit)/surpus for the	year			(397,260)	331,218
Adjustments for:
Gain on disposal oftangible		fixed assets			(350)
Depreciation and impairment		oftangible	fixed assets	124,869	130,718
Movements in working	capital:
Decrease in stocks				684	1,157
Decrease/(increase) in	debtors			(3,150)	2,618
Increase in creditors				11,793	28,650
Increase in deferred income				61,445	24,949
Cash (absorbed by)/generated from operations				(201,619)	518,960