YMCA HALIFAXAND DISTRICT YOUNG MEN'S CHRISTIAN ASSOCIATION FINANCIAL STATEMENTS 31 MARCH 2025 Charity registration number: 1163210 Cotnpany reglstration number: 09490466 Streets.
HALIFAX AND DISTRICT YOUNG MEN'S CHIUSTIAN ASSOCIATION COiklPANY L]MITED B Y GiIARANTEE FINANCIAL STATEMENTS YEAR ENDED 31 LWCH 2025 PAG Trtstees, amual repokt (incorpotating the.directorfs r.¢port) Independent examiner's reportto the trMsie¢s Statemertt of financTal activities (including ineome andexp¢ndrture aeMuhl) Slolement of financiaE position Note5 to the fEnancial.sldtement5
HALIFAX AND DISTRICT YOUNG METrI'S CHRISTIAN ASSOCIATION COI4IPANY LIIVIYT£D B Y GUARANTEE TRUSTKESI ANNUAL REPORT (INCORPORATING THE DIRECTOR'S REPORT) YEAR LNDEP 31 IWtARCH 2025 Th? Iruslees, wlio are 3150 Ihe directors for the purposes ofcojmpany law> present their report ad the. ujiaudited financial 5¢alements ofthecharity for th¢"year ended.31 March 2D25. RIFKRKNCB AND ADIVJINISTRATIVB IJETAILS Rtgistered cli4rity n8m¢ HaIifax and District Young brfM's Cknri5tian A550cialion 1163210 Chori¢y l$lalln number Cofflpany reglstrAtlon llumber 09490466 PrAnclpul ofjce registerEd The Marlborough Hail office 13 Cr0551ey Street Ilaliffax HXI IUG The trustees R Buss¢y (Chair) T BeJdrien A kloe P Boothroyd P Jack50n Custodial Trustee The Association is an independent mèmber of IhE YMCA movement in England and is affiliated lo the NatiDnal Counci] of YMCA'$. IttdepeDd¢nt examloer MrsEASknrt Equitable'Hous# 5S Fellon Lane Halifax West YorksIre HXI SSP
HLFAx AND DISTRICT YOUNG MENIS CHRISTIAN ASSOCIATION COMPANY LIMITED BY GUARANTEE TRUSTEI Ei S, ANNUAL REPORT (INCORFORATING THE DIREI cfoR'S Rfi PORT) YEè¥R ENDED 31 IVIARCH 2025 STRucfuRf, COVERNANCE AND MANAGEMEINT GoveTRing docunient The Drga#isation is a charitsble company limited by guarantee, incorporated on l4 MJrGh 2015 and Fegislered as a charity on 19 August 2015 (No 1163210). ThE Company was established under a Memorandum of Association which established the objecLs and powets ofthe chatitable Comparty and 15 goyèmèd under th¢ A'rticles of A550ciation. Jn the event of the company being wound up illEmbers are reqUId to eontribute an amount not ex¢eedin8 £1. OrgaDisatioMal strllclmre Iralifax and District YMCA is organis¢d so that tho trustees meet six to nine times 8 year anl ar¢ ponsiblefor'poli¢y d¢fjisIor. Mgrtagement committee The overAII respoi15ibility for tlalifax aud Di5triGI YMCA rests witli the "Management Committee" (the board of managelnent). The members of th¢ wmmittee are"tru5tee5 of the charity. This year they have dealt .with a large nUber of Manageent, Staffing and operationkl mktters. The boxrd met on two occasions but kept in ¢onta¢t digitally. Rgcruikn£nt.of trustec5 ig by p¢rnonal contacts of existiDg ThIstees and rnemIJers. t cEJulact digitslly. Trustt&Induction and Tr.aining Induction of Tntee5 is largely through iDfomial di%us5iOll With new recruits: TteeS are supplied with an agre¢d poli¢y definin8 the trustees, rolu at¥1 responsibiliti¢5 IDgether with & copy of the GonltituliorL Rlsk Maaagement Tht board of m&nagem¢nt is"aw8te and has &s$essed the risks to which the As5wiati<in i&¢xposed and taken reasonable steps lo ensur¢ the A550cialion's safety. Wiiere appropriate. syst¢$ or PTocedures have been ¢stablished to mitigate the risks th¢ chgrity fa¢¢s. lftt¢rnal Gontrol risks are minimised by the impleentli0 Df procedures for aiithorisalion of all Iiv115actiD115 projects. pedureS are in place to eUre eotnpliance with lieallh and.s&fety of staff. volun(¢¢rs. ¢li¢nts and visitors and systern5 are in plate to ensure ihat DBS chetks havo been £arTied Dut any pe05 wiirking wlthchildren.
HALIFAX AEID DISTRicf YOUNG MEN'S CHRISTIA
ASSOCIATION
COMPANY LIMITED BY GUARANTEE
TRUSTEI ES, ANfiuAL REPORT (INCORPOBATING THK DIREcfoR'S REPORT)
YEAR LI NDEI D 31 MARCH 2025
ORIECTIVES AND A1vITIEs
Objectives and
HaliFdX 4nd District Young Mcn'8 A550ciations central aims are. io enable peopl¢. p&rticularly the
youn89 to dcvclop 0$ full paTticipants in 5Dci¢ty. by their involvement tn releyhnt setviees Jnd
progydinmes. and to enable thern ¢0 grow in mind and spirit and lo enjoy frieIShip. help and support
particul¥rly in times ofneed.
Accor
HALIFAX AND DISTRICT YOUNG MEN'S CHIUSTIAN ASSOCJA.TION coiktPANY LnillTEI D BY GUARAF4TEE TRUSTEI ES, ANNUAL REPORT (LYCOJiPORATING THE DIREcfoR'S REPORT) ytl AR J4NDED 31 MARCH 2025 ACHIICVEMENTS AND PERFORMANC The main day(ime activity ig the School uniforni txchange scheme whicIi has b¥coiT]e a great help to families with"sthoDI age childr¢n. We are the official rcifenal Ègeiicy for Caldwdale Local Authority for families 5e¢knng help with the provision of sGhool unifomis. The efforts of the staff were rewgnised recently iyhen" the. Prime Minister meutioned thetn iii his speech at tbe Laboiir Porty Conf¢r¢n¢e. The main source of income b¢en rollerskate parties buL fh¥ statthave also developed new sources of rentsl iDCOlPle on the back of the r¢rb]shrneTrt of thebuildin Public Bcncfit Statement Our main activities ond those wlio wo help are des¢ribed elsgwhere in this report. All our charitable activities are undertaken to further our ¢haritable purposes and aijns for the public benefit. The Board of manaong trustees have had regatd to thE Charity Commission's guidance on public benefit for the year when de¢iding on th¢ aotivities of th¢ Gharity. FINAf4ciAL REVIEW Tr#usacSÉons Finallclal Posltlo The operating 5urplu5 for tke year was £18,555 to cary forward ID the followtng year. (2024 £.T8298). The chartty has unpaid volunteersto help run its vario.vs 8ctiviti¢s. Reserves policy It is the policy of the charity to inaintain unrestricted fvndg not ¢ommitted or invested in tangible fjxed assets at & level which eqt.tO yt l¢a5t t1¢¢ month5 Lirireslricted expenditUTe, This woutd provid¢ sufrfieient fuTMls to cover mallagement admtnistration and support cosLg to ¢nabl¢ th¢ charity to continu¢ its Current activitieb in the ¢veDt of.a significant decline in fundih& TtJre*mohth expendilure nmounts to approximately £34.3819]td the tutaL unrestricted funds are £104,789, The trustees ar¢ to ¢(Intit)iie acGumulating funds to build up reseeS and to contintte 40 mÈke improvements to the property And,Ihe facilili¢s provided. Prinei031 funding sour¢es The principal sources of incolne were from roll¢r skating tivElieS 71P/th Gov¢mment ts. IV/. donations and Le8aeies 60/0. Rents and.letting to other c1)J[L1¢Y and youth servi¢0 organisations 2Yo" income other programnr2.activitie% 18%? sthop incom¢ 3° PLANS FORFU.TURE PERIODS The mairt prioTity for the Trustees is to develop the A5S0¢iation's prowmes 8NI' a¢livities, continue with the major reThrbi5hmenl of the premiyes.
HALIF.AX AND DISTRICT YOUNG MEN'S CHRISTIAN ASSOCLATIOfl COMPANY LIMITED BY GUARANTEE TRUSTEESI ANNUAL REPORT (INCORPORATING THE DIRECTOR'S REPORTJ YEAR Ei ryi DED 31 MARCH 2025 Tbe lii¢siees' annual repo.rt and the str£tegi¢ rq)ort WQT¢ approved on 19 December2025 and sigry¢d on behalf ofthe boatd of ttee5 by: R BUSSEY P BOOTHROYD Treaslj'rer
HALIFAX AND DJSTIUCT YOUNG IVIEN'S CHRISTIAN ASSOCIATION COMPAfiY LIMITLD BY GUA114NTEII li INDEPE,DENT EXAMtNER'S REI PORT TO THE TRUSTEES Otr HALIFAX AND DIsTlU YOUNG MEN'S tElliISTIAN ASSOCIATIONi¢wrfiNiorf) YEI AR EI NDED 31 MARCH 2025 I report to tlie trustees on my examination of the fiwnrial stsleTuents of Halifax atKI District Young Men's Christian Assotiation Cthe oharity,) foi the year ¢n(kd 31 March 2025. RESPONSIBILITIES AND BASIS OF RKPORT As thE truS¢¢e5 Df the company (and also ils directors lo[ tlie purpo5 of company law) you arè T&SPDEJsiblo for the preparatioh of the fittarteial gt8t¢iii¢nts ih accord&nce wilh the cequirem¢nL4 of.the CompaniesAct2(X]6 ('th¢ 2006 Art.). Haying 52t1sfd myself that the accounts of the company are not required to be a[lled imder Part 16 of the 2006.A¢t and are eligible for ind¢pend¢nt ¢xamination. l Teportin respect of my examination of the charity'3 accoyTIt5 carried out under section 145" of the Charitles Act 2011 ('.tbe 2011 Act.). In arrying out Tny examination I have followed the DiTections given by, th¢ Charity Commi&8ion und¢Y sectiOEE 145(5)(b) of tsie 2011 ACL INDEPEJ*lDINT EK4MIP4ER'S STATEMENT I have complered my exa]iiin&tion, I confitJTh tbat no rnatters have come to my attention in connection with th¢ examination giYin8 me ¢kuse lo believe: accounting records were not kept ill respE¢t of the charity as required by section 386 ofthe the fulln¢ia] 5tatementsdo not aword wilh thgse records: or the finanoial statsments do not cDmply with the acc4)untiog t¢quir¢m¢nts of 5¢rtioll 396 tTrf the 2006 Act other tEwi any rcquir¢meDt that the accounts give a 'true and fairfview whtch is not J matter constdeted L4 part of an independent examination. or the financial statements have not been prepared in accordance with th¢ MetidS and principles of the Statèm¥nt of Recurnmended Practtce for accounting and reporting by charities Bpplicabl¢ lo charitie5 preparing their ac¢ounts in accordance with the Fittaneial Reporting Stand2rd 8ppli¢able in the UK &nd Republic of Ireland (FRS 102)- I have. concerns and have come across 'no other matters in connection with the èxamination to which attenlion should be drawn in thi5 report in order to ¢nable a prop¢r understanding pr th accounts to be reached. MRS E A SHORT FCA IftdePd¢nt Exaler Fquitabl¢ House 55 Pellon Lane Halifax. West Yorkshlre HX15SP
HALIFAX AND DISTRICT YOUNG MEN'S CHRISTIAN ASSOCIATION COIIIPANY LILigiTED BY GUARA1rE. STA'TEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AiND EXPENDITURE Accol YEAR.ENDED 31 MARC112025 2025 Unrestricted fullds Total fullds 2024 Total funds Note Income endowments Donations and legwies Charitable activities other tradtng acllvlties Totsl inrome 9,787 138.063 8,230 156,080 9,787 138.063 8230 8,967 148,942 12.359 156,080 170.268 Expenditvre Bxpenditure on charirablè actsviti¢b Total expenditure &9 137,525 137.525 137,525 137,523 150,970 150,970 Net ftncome ond net movement in funds 18,555 18,555 19298 Reeon¢iliation of fund8 Tolal funds brought forward Total fund3 carried forward 86.894 105,449 8694 105.449 67.596 86,894 The statemeni of fiDaneia] a¢tiYities include5 all guins and 105se8 r¢¢ognised in theyear. All iiicome and ¢Apenditure derive from Continuing a¢tiviti¢s. The notes on pagEs 9 to 16 fDrrJi purt of th¢ fJnanciHI statements.
HALIFAX IlND DISTRICT YOUNG MEN'S CHRISTIAN ASSOCIATIO COMPANY LIllllT£I D BY CUARADITEE STATEMENT OF FINANCIAL POSITION 31 M&RCH 2025 2025 2&24 P4ote CURMENf ASSETS D¢btors Cash at bBnk 8nd ill hand 14 769 128,870 129ffj39 453 114.511 114.964 CREDITORS: amollts falling 41¢ wilhln one year NET CiIRRENf ASSETS 15 24,190 28.070 105,449 SA894 TOTAL ASSETS LESS CURRENT LIABILITIES 105,449 105,449 86.894 NET ASSETS FUNDS OF CHARrrY Unrestricted funds 105,449 105,449 86,894 86,894 Tothl charlty fuAd5 J7 For the year ending 31 March.2025 the charity was entitled.to exemplioft frorn aLttlit uftder section 477 ofthe Companies Act 2006 T¥latingtO small companies. Dir¢.otors' ttsponsibiliti¢s: The mernbers have not requiied the roiupatry to obtain an audit of its financial statements for the year in qucstion in wordance with Section 476. The directors aGknOwledgeShelr responsibilities for complying with th¢ r¢quireEn¢nls of the A¢t with respect to a¢Uting reoords and the prepofdtion o.f finllnci statemenis. The$¢ financial staternents have been prepared in aceordan¢e with the provisions applicable to panies subject lo the small comEydniei regime. These financial statements w¢re approved by board of frtee5 and authorised for issue on 19 Deoernbèr 2025, and aresigned on behalf of the board by: R BUSSEY Chair P BOOTHROYD e Dotes on pages 9 to 16 form part orthese IIDonelal.slat¢ments.
HALIFAX AIYD DISTRICT YOUNG MEI N'S CHRISTIAN ASSOCIATION COMPANY LIMITED BY GUARA14TEE NOTES TO THE FINANCIAL STATEMENTS YEAR [NDfi D 31 MARCH 2025 GENERAL INFORMATIOiy The charity is a public benefit entsty ld a private company limited by guarantee. reglstered in EnglNnd and Wal&s and a registere41 ¢harity ?n England and Wales. The addr of the registered office is The Marlborov8hHall. 13 Crossley Street, Halif, HXI I UQ. STATEMEI NTOF COMPLtANCE These fLnanciai statements havt been prepwed in complian¢e with FRS 102, The Financial Reportincr Standard applicable in th¢ UK and the Republis of Ireland,. d]e Siatement of commended Praetioe applicable to Charilios pTrpariDg their accounts in accordance with thè Pinanci81 Reporting Standard apphcable in the UK and Republic of Ireland (FRS I02) (Charities SORP (FRS 102)) and thecompanies Act2006. ACCOUNTING POLICIES Ba5iS of Preparatio The financial statements ljave been prep&red on the historiettl Cost b8sis, as Thodified by the revaluation of certaiu financial assels and liabilities and.investment properties rneured at fair value throu8h in¢oÈne orexpenditure, The financial statements are prepared in sterling, which is the functional cwrency of the elltity- Going concer la agsessing the appropriateness of ihe application of ihe.going concern basi& the tNsle¢s hus coniidercd th¢ uncertaintie5 around the geneTtI economic enYironrnenL the current and fvture trading perfom)8nce of the Charity and th¢ available ¢aslL The trustees have a reasonable expectation that Éhe ehariry has ad"tqu&te resources to Continue in operational existence for the foreseeable fytur¢. Accordingly. they continue to adopt the going on¢em basis tn preparing the anhual report ahd fitmttclal slaternenis, Judgements key soknrces of e3timallon uncertalllty The prepa110 of the fiD&icial ststeinents r¢quir¢s rnan&geni¢nt to make judgements. estimates 2nd ÈSSUTnptlons that affect the pmouTts reported, These estimates and judgements are Continually reviewed and 4r¢ bas¢d 00 experiEnce and other factors, including expect*ions of fubjre ev¢nis that are believed to be &Sonable uThder the ¢irrUmstances. There nDt considered to be any j]ulg¢Tnents or accounting e51iIiiates.or a55pIlO$ that liave a significant impaGt on the financial siatemetts.
HALIFAXATrID DISTRIcr YotJNG MEN'S CHIUSTIAN ASSOCIATIOIY COMPANY LIMITED B Y GUARAP4TEE NOTES TO THE FfNANCIAL STATE[1[5 YEARENDED 31 MARCH 21125 ACCOUNTING POLICIES (cTrJrtiiwr¢iJ Fund ttccounttng Unrestrioted fund$ are available for use at the discrelion of Ihe.trusl¢es ID further any of lh¢ charity's purpoges. Designated funds aro uure5tiicted funds earmarked by die tStee$ for particular future proj¢¢t or ci)mrnitment.. R¢striEteEI funds are subjected to r&strictions on their eKpenditwe decIed by thr donor or through the ternis of an appeal. and fall.into one tsyo sub-Gla55es". rnstTiCted income fvnds or endowment funds. Incomlng resources All incoming SOurCeS are included in the st8tent of financial aclivities when entitlement i passed t(1 the charity. it is probable'that th¢.¢¢onomic benefits associated with the transactionwdl flow to the charity and thc amollnt can be reliably measured Thtr.following spoctfic poltcies are applied to particar categories of incom¢'. incom¢ fro donations QT ants is TecOgned wheÈi theEe is evideoce of entitlement to the gift, r¢¢¢ipt is pwbablp and its.amOntCan be measustd relt&bly. kgacy income 15 recogtus¢d when reIpLISprObable and entitlement is established. income from donated goods Is measur¢d 41 Ih¢ fair value of the goods unless th'is is impractical to measure reliably, in Ivhich case the value is derived from th¢ Cost to'the donor or the estiTThated resale yalue. Donated facftlilies and Servi arr T¥Gugnis¥d in lh¢ accounts wheT] received if Ihe vaIue can be reliably measured. No aTnounts included for the£ontriblltion ¢Fgeneral volLttf¢¢fS. incDme'frorn Contr for th¢ supply of seryices ts re¢ogni5ed with the delivery of the c()ntra¢led service. This is classified 25 unr£5tricted funib unless there is a ¢ontrdctuai Tequirement for it ta be 5pEnt on a parttcularpurpose and retluned if unspent, in which case it may regarded a5 Testricle(L io
IIALIFAX AND DISTRICT YOUNG MENIS CHRISTIAN ASSOCIATIOTrt COMPANY LIMrrED MY GUARANTEF rqoTES TO THEI FINANCIAL STATETrS YEAR ENDED 31 MARCH 2025 ACCOUNTING POLICIES IAè) Re8ourc¢8 ¢xpetEded Expenditure is re¢OpJSed on an aceruals bL8is as a liabilityis incurred. Bxwdilure iucludes aTky VAT whieh cmnnot'be fully recovered, and is classified under headlngs t)f the sltsteittent of rowi¢ial a¢iivilieslo ii'hich it relates: expendirure on raising funds inrludes the costs of all fundratsing ad'iyities, even non-charitabletradsng activitie5, and the salt of donated good5. ¢xpenditurg on charitable &ctiYities inBlud¢5 all costs iTh¢ed by.a charity in undertaking activitle5 that furt1 its eharilable aims for the benefit of its beneficiarie8 including those support costs and Kosts 1#118 lo the governaiice of the charity apporti(In¢d to charilabl¢ a¢tivities. other exnditurE IldeS all. eXpe]lture that is neiiher related lo raising funds for the charity nor part of its expehditure on charitable activliies. All ¢osts are a]located to expenditure categorieg retlecting the use of the resource. Direct costs. attrtbuÉable to a singl¢ %tciivity arg allocated directly to that activity. ShAred ¢O*s are apportioned between the actxvities tbey CQDlribute to a ronable) justifiable and consistent b8SiS. Financial instru¢ts The Company only has funl31 assets and finpncial liabilities of a kind tliaÈ q.ualify as b&%Jc Iinanc3a] itrMents. Ble finallcial ill5tnJrnents aTeiniÈially recognised at tramaction valiie 8nd 5ub5oquenily measured at their $ettl¢n)¢nt vnlue with the exception of bank loaus which 8re 'siibsequently inea5ured Lt aEilOrtis¢d cost using the effective Int¢r¢stm¢thod, Defined ¢ontrlbuÉioH plaDS Contributions lo defined contribution plans are reeo8nised as an expense in the period in wliich th? related Servi 15 provided. PrepAid contribt]Eions are recogDis¢d as an asset to the ¢¥t¢llt that the prepayment will le&d to & reduction in future payments or ac05h refund. When ¢ontrEbutlo not eJpe¢tsd to k settled wholly within 12 months of ihe end of the reporting date in wbich the employee3 render the related servjce. the liability is Measur on a discountcd prcsent valuts basis. The Unwi[ing of the discount is recognised an expense in the period in ivhich it 8ris&s. LtMITED BY GUARANTEE Th¢ Charity is a company limited by guararrtee. Each metnber und¢rtak¢5 to ¢ontribuk such an amourtl (not exceedirt8 £1) a5 rnay bè required in the event of winding up.
HALIFAXAND DISTRICT YOUNG INIs CHIUSTIAN ASSOCIATION COMPANY LIMrrED BY GUARAN* E TrIOTEI S TO.THE FINANCJAL sfATIIVJE.IYTS rthrthiiuè YEAR EThIDLI D 31 MARCH 2025 DQNATIQNS AND LEGACIES Unrestri¢te6 Total Funds Unrestricted Total Funds .Funds 21n5 Funds 2024 DONATiONS Donalions 9,787 9,787 8,967 8.967 CHARITABLE ACTIVITIES Unr¢slrickd Total Funds Unrestri¢ted Totat Funds .Funds 21J25 Funds 2024 Panlomitne society. Coffee b3c Roller Skating 1 S.Q74 13,661 109,328 138,063 1S074 13.661 109,328 138,063 13,871 16,393 118,678 148,942 16,393 118,678 148,942 OTHER TRADING ACTIVITIES Unrestri¢ted Total Funds Unrestricted Total Furlds "Funds 2025 Fund5" 2024 Shop income Lettings 4.797 4,797 3,433 5J29 7.030 5.329 7,030 12,3S9 8230 8230 12J59 EXPENDITURE ON CHARITABLE AcfiviTIES BY FUND TYPE UDrestricted Total Fund$ Unrestri¢t¢d Tota] FutMIs Funds 2025 Fonds 2024 PantQTnirne S(Kiety Caleringcoffte Bar Roller Skatillg Support cosls 10,658 6J55 73,935 46.577 l37,525 10,65 6J55 16.786 16,786 8.868 72,311 53,005 150.970 46,577 137525 150,970 12
HALIFAX AND DJSTRICT YOUNC MEN'S CHRISTIAN ASSOCIATKON tOMPAfry LIMrrEI D BY GUARATrITEE NOTES TO THE FINANCIAL STATEMENfs (fV•fliil YEAR ENDED 31 IIIARCH 2025 .EXPENDITURE ON CHARrrABLE AcfiviTIES BY ACTIVITY TYPE .Aclivtties undcrtakcn dire¢tly Support ciists T1 fiinds 2025 Total fund 2024 Support costs "PtOM[Me So¢iety Catering Coffee Bar Roll¢r Skatikng Govem&ftce costs 40,652 40,652 10,658 6J55 73J35 5,925 45,992 16.786 8.868 72,3ll 7.013 150,970 10.658 6J55 90,948 46.577 137525 10. ANALYSIS OF SUPPORT COSTS 2025 2Q24 Pre[Di5 CommunicatlQT]5 and IT General offire Gtsvetnan¢¢ ¢0sts Rat and water Repai55 and maintenance Iu5urJnce 10.813 744 2267 5925 1,295 7?46 10,280 2219 7,014 14,732 F 11 80D4 980 88 3,134 &ODO .121 1,708 Cleaning Travel costs lTrecoverable vat Rent Tralning sundry expe]eS 5.ODO 130 619 46,577 53,005 11. INDEPENDENT KXAMINATION FEES 2025 4024 Ftes payable to the inctependent exajninerfor: IAdependent e¥amination oftke financiaI st&tetnen15 4753 13
ALIFAX AND DISTRICT YOUNG MEN'S. CHIUSTIAN ASSOCIATION COMPANY LIMITEDBY GUARANT£1 E NOTES TO THE FINANCIAL STATEMEI Nfs (¢fftilbiiitdJ YEAR EDIDED 31 IrfIARCH 1025 12. STAFF COSTS Tlie totsl staffcusls and employee ben¢fits for the Porting period ar¢ analysed &$ follows:. 2025 2024 alld salaries Employer contribiiiions to penslon plans 67,716 I,lJ20 68,736 66,379 972 67,351 The 8v¢r4ge head count.of employett durirts the year was 7 (2024.. 7). The average Muinber of full-¢upE ¢quiv8lent employees dtwing the year is 7malysed as follows.. 2025 2024 AdTllilli51rativè N(ainÈellance Sports staff No employee rèc¢ived efftployee benefits of more Ihan £60.000 durin8 the yèat {2024: Nil). J3. TRUSTEE REMUNERATIONAND EXPENSLS No k"emuneratlDn or bther ben¢fits from ernployment with the charity or a rtlated entity were received by th¢ trLLStees. No trustee ¢xpense5 have'been incurred. 14. DEBTORS 2025 2024 Pr¢payments and arcNed in¢om¢ Othar debtors 414 355 404 .49 769 453 14
HALIFAX AND DISTRICT YOUNG MENIS CHIUSTIAN ASSOCIATION COMPANY LIMrrED BY GUAEL4NTEK ]YOTES TO THE FINANCIAL STATEMKNTSccwJfy,,, YEAR ENDEI D 31 MARCH 2025 15. CREDITORS: amounts falling due.withill one year 2025 21124 AccTual8 altd deferred iricorne SoriaI security and Dther teS Halifax & District YMCA (Charity only) Ollr creditoT* 8?34 1,179 14,071 568 18,233 2,074 28,070 24.190 16. PENSIONS AND OTHERPOST RETIREMENT BKNEFITS Defined eotttribytion plans The knount CosniSed in income or eypendittl os an expense in rel1{) to defined ontribution plans was £l:02012024: £972). 17. ANALYSIS OF CHARrrABLE FUNDS Unrestricted fvDds l April 2024 Income Expendithro 3l Mar 2025 .GeDeral funds 86,894 156,080 (137,ll5) 10S,449 l April 2023 Intome E¥pendIre 31 2024 Getheral fiind5 67596 170,268 (150.970) 86.894 15
HALIFAXAND DISTiucf YOUNG MEIY'S CHRISTIAN ASSOCIATION COIIIPANY LllW'lbD BY GUARANTEE NOTES TO THE FifiANCIAL STATEMEI NTS (conilnNe4 YEAR ENDED 31 IVLARCH 202S IS. ANALYSIS OF NET ASSETS BETWEEN FUNDS uJestriCted Total Ftinds Funds 2P2S Currènt assEts Cretjitors les5 tharL l year NÈt1ets 129,639 (24,190) 105,449 129,639 (24,190} IOS449 Unre5trict¢d Total Funds Funds 2024. ceryt &S5e15 Creditors le55 l y Net Rsyts 114.964 (28,070) 86.894 i l4,964 (28,070) 8A894 19. RELATED PARTJES Halifax and District Young Metj's C.hnltian Association is an unincorporated ¢lwity inwhich thc trust¢es ofthis.¢hanlable organi5at-Kin are also trustees. Included thin other cTeditor% a ba]arK? of £14,071 (2024 - £18,233 debtor) dtse to Halifax and District Young Men% CIwi5tian A(lation. 16