2023-03-31-accounts

Trustees			Charles Hurst (Chair)
			Peter Bibby iVice-Chair)
			John Syvret CBE
			Phillip Garrigan
			Matthew Noon
			Katherine Eugeni
			Jonathan Schofield	(Appointed	6 September 2022)
			Susan Weir	(Appointed	9 May 2023)
			Clare Kanakides	(Appointed	9 May 2023)
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			2-6
Statement oftrustees'	responsibilities
Independent auditor's	report		8-11
Group statement offinancial		activities	12
Group balance Sheet			13
Company balance sheet			19
Group statement ofcash flows			20
Notes to the financial	statements		16-30

				Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
				funds	funds		funds	funds
			Notes	2023 5	2023 F	2023f	2022 5	2022 f	2022
Income and endowments			from'
Donations and		legacies	3	951,284	327,591	1,278,875	800,702	141,561	942,263
Charitable activities			4	177,041		177,041	167,291		167,291
Other trading	activities		5	126,927		126,927	36,900		36,900
Other income			6	39,189		39,189	50,828		50,828
Total income				1,294,441	327,591	1,622,032	1,055,721	141,561	1,197,282
~E* de
Raising funds			7	99,222		99,222	96,936		96,936
Charitable activities			8	1,095,547	442,878	1,538,425	1,209,698	287,908	1,497,606
Total resources
expended				1,194,769	442,878	1,637,647	1,306,634	287,908	1,594,542
Gross transfers		between
funds							158	(158)
Net income/(expenditure)			for
the year/
Net movement		in funds		99,672	(115,287)	(15,615)	(250,755)	(146,505)	(397,260)
Fund balances		at 1 April
2022				282,402	4,814,836	5,097,238	533,158	4,961,341	5,494,499
Fund balances		at 31
March 2023				382,074	4,699,549	5,081,623	282,403	4,814,836	5,097,239

					2023	2022
			Notes	8		8
Fixed assets
Tangible assets			15		4,680,836		4,800,469
Current assets
Stocks			17	2,759		1,890
Debtors			18	72,399		71,716
Cash at bank and in	hand			557,642		435,741
				632,800		509,347
Creditom: amounts	falling due within
one year			19	(232,013)		(212,577)
Net current assets					400,787		296,770
Total assets less cument liabilities					5,081,623		5,097,239
Income funds
Restricted funds - fixed		assets	23		4,680,842		4,800,475
Restricted funds - other			23		18,707		14,361
Unreslrlcted funds					382,074		282,403
					5,081,623		5,097,239
The financial statements		were approved	tfi by the Trustees on.gP..		..... PCJ

					2023	2022
			Notes			8	8
Fixed assets
Tangible assets investments			15		4,680,836 2		4,800,469 2
Cunsnt assets					4,680,838		4,800,471
Debtors Cash at bank and in	hand		18	69,432 556.085		79,982 425,223
Creditors: amounts	falling due within			625,517		505,205
one year			19	(224,259)		(207,964)
Net current assets					401,258		297,241
Total assets less current liabilities					5,082,096		5,097,712
income funds
Resbicted funds - fixed Resbicted funds - other Unrestricted funds		assets	23 23		4,680,842 18,707 382,547		4,800,475 14,3B1 282,878
					5,082,096		5,097,712
The gnancial statements		were approved	by the Trustees	on.gJ(..	3+W4S

						2023		2022
					Notes			6
Cash flows from operating			activities
Cash generated	from/(absorbed			by)	27
operations							119,943		(201,619)
Investing activities
Proceeds on disposal oftangible				fixed
assets								158
Net cash (used	in)/generated		from
investing activities									158
Net cash used	ln financing		activities
Net increase/(decrease) in		cash and			cash
equivalents							119,943		(201,461)
Cash snd cash	equivalents	at beginning			ofyear		435,741		637,202
Cash and cash	equivalents		at	end of	year		555,684		435,741

				Unrestricted	Restricted	Total	Unrestricted	Restricted	'Total
				funds	funds		funds	funds
				2023	2023	2023	2022	2022	2022
					6	E	F		F
Wirral Borough Council				195,000		195,000	300,000		300,000
General	donations		&
founder	patrons			756,283	327,591	1,083,875	498,928	141,561	640,489
Government		grants					1,774		1,774
				951,284	327,591	1,278,875	800,702	141,561	942,263

			Unrestricted	Unrestricted
			funds	funds
			2023f	2022f
Membership		& entry fees	55,102	44,548
Catering	income		59,464	46,522
Facility	hire	income	62,475	76,221
			177,041	167,291

Unrestricted	Unrestricted
funds	funds
2023f	2022 f
126,927	36,900

	Unrestricted	Unrestricted
	funds	funds
	2023	2022f
Other income	3,183	39,064
Gift aid	35,667	11,250
Interest received	339	514
	39,189	50,828

			Unrestricted	Unrestricted
			funds	funds
			2023	2022
			E	E
Fundraisin	and	ublici
Staff costs			99,222	96,936
			99,222	96,936

				Charity	Trading Co	Total	Charity	Trading Co	Total
				2023	2023	2023	2022	2022	2022
				E	E		E	E	E
Staff costs				594,124		594,124	633,574		633,574
Depreciation		and
impairment				119,633		119,633	124,869		124,869
Advertising				38,376		38,376	7,857		7,857
Purchases				11,749	70,429	82,178	13,711	43,998	57,709
				763,882	70,429	834,311	780,011	43,998	824,009
Share ofsupport costs (see
note 9)				657,200	1,029	658,229	647,680	4,388	652,068
Share of governance			costs
(see note	9)			40,445	5,440	45,885	20,029	1,500	21,529
				1,461,527	76,898	1,538,425	1,447,720	49,886	1,497,606
Analysis	by	fund
Unrestricted		funds		1,018,649	76,898	1,095,547	1,159,812	49,886	1,209,698
Restricted	funds			442,878		442,878	287,908		287,908
				1,461,527	76,898	1,538,425	1,447,720	49,886	1,497,606

Support	costs
		Support	Governance	2023	Support	Governance	2022
		costs	costs		costs	costs
		6			6	6
Staff costs		262,832		262,832	353,683		353,683
Insurance		24,697		24,697	24,485		24,485
Light and	heat	115,123		115,123	60,822		60,822
Telephone		14,584		14,584	12,007		12,007
Post and	stationary	7,728		7,728	5,919		5,919
Staff travel		3,531		3,531	1,426		1,426
Session consumables		93,438		93,438	59,950		59,950
Repairs and renewals		53,166		53,166	38,260		38,260
Computer	costs	28,880		28,880	26,561		26,561
Other expenses		51,537		51,537	67,239		67,239
Bank charges		2,713		2,713	1,716		1,716
Audit fees			9,140	9,140		9,000	9,000
Legal and	professional		36,745	36,745		12,529	12,529
		658,229	45,885	704,114	652,068	21,529	673,597
Analysed	between
Charitable	activities	658,229	45,885	704,114	652,068	21,529	673,597

The average monthly number ofemployees during th	e year was:
	2023	2022
	Number	Number
	63	78
Employment costs	2023f	2022 6
Wages and salaries	879,172	993,576
Social security costs	58,072	67,692
Other pension costs	18,934	22,925
	956,178	1,084,193

11	Employees												(Continued)
	The remuneration of key management			personnel		totalled f147,694 (2022 —F204,188).
	Key management personnel are deemed				to be members ofthe senior management						team, which		consists of
	the Chief Executive, Head ofYouth Work				and Head		of Fundraising.
	The number ofemployees whose		annual		remuneration			was more	than 660,000
	is as follows:
												2023	2022
											Number		Number
	670,000 to 680,000
12	Net movement in funds											2023	2022
												F	6
	Net movement in funds is stated	after charging/(crediting)
	Fees payable to the company's	auditor		for the audit			ofthe company's financial
	statements											9,140	9,000
	Depreciation ofowned tangible fixed assets										119,633		124,869
13	Taxation
	The charity is exempt from tax on		income		and gains		falling within		section 505	ofthe	Taxes Act 1988or section
	252 ofthe Taxationof Chargeable		Gains Act 1992			to	the	extent that these are		applied	to	its charitable objects.
12	Wirral Youth Zone Trading Co. Limited
	A summary ofthe results ofthe subsidiary				is shown		below:			2023			2022f
	Income									80,214			58,205
	Expenditure								(80,214)				(58,205)
	Aggregate assets and liabilities
	Current assets									14,394			14,910
	Current liabilities								(14,865)				(15,381)
										(471)			(471)

15	Tangible fixed assets	Tangible fixed assets	- group and	charity
				Leasehold	Plant and	Fixtures and	Computers	Total
				land and	equipment	fittings
				buildings
				E
	Cost
	At 1 April 2022			5,270,388	100,409	156,458	79,168	5,606,423
	At 31 March	2023		5,270,388	100,409	156,458	79,168	5,606,423
	Depreciation	and impairment
	At 1 April 2022			520,577	100,409	112,643	72,325	805,954
	Depreciation	charged	in the year	105,348		10,529	3,756	119,633
	At 31 March	2023		625,925	100,409	123,172	76,081	925,587
	Carrying amount
	At 31 March	2023		4,644,463		33,286	3,087	4,680,836
	At 31 March	2022		4,749,811		43,815	6,843	4,800,469

2023	2022
E	E
2,759	1,890

18	Debtors
	Group				2023	2022
	Amounts	falling due within		one year:	E	E
	Trade debtors				26,028	31,704
	Prepayments		and accrued income		46,307	39,948
					72,335	71,652
					2023	2022
	Amounts	falling due after		more than one year:	E	E
	Deferred	tax asset			64	64
	Total debtors				72,399	71,716
	Charity				2023	2022
	Amounts	falling due within		one year:	E	E
	Trade debtors				19,809	28,978
	Amounts	owed by subsidiary		undertakings		2,737
	Prcpaymcnts		and accrued income		49,623	48,267
					69,432	79,982

19	Creditors: amounts falling	Creditors: amounts falling	Creditors: amounts falling	Creditors: amounts falling	due within one year	due within one year
	Group								2023	2022
								Notes	E	E
	Bank overdrafts								1,071
	Other taxation and social			security					19,931	29,706
	Deferred	income						20	97,621	86,394
	Trade creditors								35,837	21,329
	Other creditors								22,106	29,909
	Accruals								54,560	45,239
									231,126	212,577
	Charity								2023	2022
								Notes	E
	Other taxation and social			security					16,841	17,957
	Deferred	income						20	97,621	24,949
	Trade creditors								31,364	13,590
	Other creditors								22,106	37,714
	Accruals								51,645	41,443
									224,259	135,653
20	Deferred	income
									2023	2022
									E	E
	Arising from performance			related grants					97,621	86,394
	Deferred	income is included			in the financial	statements	as follows:
									2023	2022
									E	E
	Deferred	income is included			within:
	Current	liabilities							97,621	86,394
	Movements in the		year:
	Deferred	income at 1 April		2022					86,394	24,949
	Amounts	received	in year						1,574,089	1,258,727
	Amounts	credited	to statement offinancial			activities			(1,562,862)	(1,197,282)
	Deferred	income at 31 March 2023							97,621	86,394

	Assets	Assets
	2023	2022
Balances:	E	E
Taxlosses	64	64

22	Analysis of	net assets	between	funds
			Unrestricted		Restricted	Total	Unrestricted	Restricted	Total
				funds	funds		funds	funds
				2023	2023	2023	2022	2022	2022
				E	E'	E	E	E	E
	Fund balances at 31
	March 2023	are
	represented	by:
	Tangible assets				4,680,836	4,680,836		4,800,469	4,800,469
	Current assets/(liabilities)		382,074		18,713	400,787	282,403	14,367	296,770
			382,074		4,699,549	5,081,623	282,403	4,814,836	5,097,239

					Movement	Movement	in funds
				Balance at	Incoming	Resources		Transfers	Balance at
				1 April 2022 f	resources	expended f		f	31 March 2023 F
Capital				4,800,475		(119,633)			4,680,842
Football Foundation				1,323					1,323
Toyota Parasport		Lottery Fund		5,616	1,043		(6,659)
Thomas Kirkham		Foundation		211	1,836		(2,047)
Magenta - Outreach				796	2,412		(3,208)
Merseyside VRP				6,415			(6,415)
National Lottery					97,663		(97,663)
Culture of Health					11,137		(11,137)
Orated					10,449		(10,449)
Gerald Micklem	Charitable		Trust		2,846		(2,846)
National Lottery	—Together for
our Planet					6,871		(6,871)
Spring HAF					1,000		(978)		22
Cradle to Carer					67,718		(51,036)		16,682
Sport England					5,874		(5,668)	(206)
Baily Thomas					4,746		(4,746)
Duchy of Lancaster					3,900		(3,900)
DWF					1,000		(1,000)
Eleanor Rathbone					4,436		(4,436)
Charitable Steel					10,344		(10,344)
Rainford Trust					812		(1,018)	206
Souter Fund					400		(400)
WBC household	Support				10,474	(10,474)
One Wirral - Digital		Inclusion			10,685	(10,685)
HAF Summer 2022					10,034	(10,034)
Youth Diversion	Fund				283		(283)
Arts & Enterprise	Fund				6,000		(5,531)		469
Halloween					2,000		(2,000)
Boxing					1,962		(1,749)		213
HAF Winter Fund					1,312		(1,312)
Onside Hunger Grant					27,464	(27,464)
WBC Winter Grant					13,939	(13,939)
Summer HAF 2023					1,345		(1,345)
Medicash					7,608		(7,608)
				4,814,836	327,593	(442,878)			4,699,549

							Movement	in funds
					Balance at	incoming	Resources	Transfers	Balance at
					1 April 2021	resources	expended		31 March 2022
					F		f	E	6
Capital					4,925,502		(124,869)	(158)	4,800,475
BBFC					6,806		(6,806)
Radio City					2,363		(2,363)
Football Foundation					1,323				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						1,810	(1,810)
Toyota Parasport		Lottery Fund				9,216	(3,600)		5,616
Anne Duchess of		Westminster				10,000	(10,000)
Summaer HAF						9,112	(9,112)
WBC Summer Covid						3,300	(3,300)
Arts Soceity						504	(504)
Thomas Kirkham		Foundation				2,150	(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		Trust				1,000	(1,000)
Merseryside VIP						21,034	(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

	During the year the charity entered	into	into	the following	the following	the following	transactions	transactions	transactions	with related parties:	with related parties:	with related parties:
	Peter Bibby, who is a trustee, was	a	director of			Nalestar			Ltd in	the year	(resigned	25 April 2023). During the
	year this company provided services		totalling		E1,651 (2022 —E363) with						E490 remaining outstanding		at year
	end. He is also a director of Youth	Federation			Ltd who			were invoiced E1,524 for				services in the year (2022—
	F1,357).
	During the year the charity received		donations			which		in	total	amounted	to E25,789 (2022 - E33,000) from
	various trustees of the charity, their associated				foundations				or from companies in			which they have significant
	control.
26	Analysis ofchanges in net funds
	The charity had no debt during the	year.
27	Cash generated from operations											2023	2022
												E	E
	Deficit for the year											(15,615)	(397,260)
	Adjustments for:
	Depreciation and impairment oftangible			fixed assets								119,632	124,869
	Movements in working capital:
	(Increase)/decrease in stocks											(869)	1,157
	Decrease/(increase) in debtors											(683)	2,618
	Increase in creditors											6,251	28,650
	Increase in deferred income											11,227	61,445
	Cash generated from/(absorbed	by) operations										119,943	(178,521)