**REGISTERED CHARITY NUMBER: 1163399**
## **REPORT OF THE TRUSTEES AND**
**UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021**
## **FOR**
## **BROAD PLAIN & RIVERSIDE YOUTH PROJECT**
**BROAD PLAIN & RIVERSIDE YOUTH PROJECT**
## **CONTENTS OF THE FINANCIAL STATEMENTS for the Year Ended 31 March 2021**
|||**Page**||
|---|---|---|---|
|**Report of the Trustees**|1|to|2|
|**Independent Examiner's Report**||3||
|**Statement of Financial Activities**||4||
|**Balance Sheet**||5||
|**Notes to the Financial Statements**|6|to|11|
|**Detailed Statement of Financial Activities**|12|to|13|
**BROAD PLAIN & RIVERSIDE YOUTH PROJECT**
## **REPORT OF THE TRUSTEES for the Year Ended 31 March 2021**
The Trustees of the Charitable Incorporated Organisation (CIO) present their report with the financial statements of the charity for the year ended 31 March 2021.
## **OBJECTIVES AND ACTIVITIES**
## **Objectives and aims**
The objectives of the CIO are as set out in its governance document to advance in life and help and educate people aged up to and including the age of 25 years by providing such people access to a range of learning opportunities and challenging experiences (including leisure time activities) which promotes their personal educational and social development.
The Charity has during the year also commenced to provide Fitness Activities for Vulnerable Adults and Elderly Disabled People.
## **Significant activities**
The significant activities are acting as an alternative leaning resource providing a service to young people who are referred to the Charity from local schools which have had to exclude these young people from main stream education. The Charity, in conjunction with the schools, give respite education and specialist activities as a platform to re-engage and re-enthuse these young people.
The main achievements of the Charity during the year were the positive outcome in respect of the above activities for all the young people with whom we engaged. They either returned to main stream education or went on to college for further education and in one case an apprenticeship. Whereas they had poor attendance records at school, we achieved a nearly 100% record of them being re-engaged both educationally and socially.
## **Public benefit**
The public benefit arising from these activities is the return of pupils to an education system and bringing them back into main stream education.
The trustees have taken the Charity Commission Public Benefit Guidance into account when making decisions relevant to the Charity.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Governing document**
The Charity is governed by its constitution provided by a Charitable Incorporated Organisation (CIO).
## **Recruitment and appointment of new trustees**
New trustees will be appointed by the existing Board who were appointed by the constitution.
## **REFERENCE AND ADMINISTRATIVE DETAILS**
## **Registered Company number**
(England and Wales)
## **Registered Charity number**
1163399
## **Registered office**
Clement Street Easton Bristol BS2 9ES
## **Trustees**
J J D McArthur B A Sims (resigned 31.7.20) L J Williams P L Mossman L J Fry A Whiston J Ball (appointed 25.3.21)
Page 1
## **BROAD PLAIN & RIVERSIDE YOUTH PROJECT**
## **REPORT OF THE TRUSTEES for the Year Ended 31 March 2021**
## **COMMENCEMENT OF ACTIVITIES**
The charity commenced activities on 1st April 2016.
Approved by order of the board of trustees on ............................................. and signed on its behalf by:
........................................................................
P L Mossman - Trustee
Page 2
## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF BROAD PLAIN & RIVERSIDE YOUTH PROJECT**
## **Independent examiner's report to the trustees of Broad Plain & Riverside Youth Project ('the Company')**
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2021.
## **Responsibilities and basis of report**
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts 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 your 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 Company as required by section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or
3. the accounts 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 accounts 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.
Grahame Harbour Chartered Accountant
Date: .............................................
Page 3
## **BROAD PLAIN & RIVERSIDE YOUTH PROJECT**
## **STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 31 March 2021**
|31.3.21
Unrestricted
fund
Notes
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
2
48,961
Other trading activities
3
103,359
Investment income
4
1
**Total**
152,321
**EXPENDITURE ON**
Raising funds
5
148,975
Other
2,026
**Total**
151,001
**NET INCOME**
1,320
**RECONCILIATION OF FUNDS**
**Total funds brought forward**
23,093
**TOTAL FUNDS CARRIED FORWARD**
24,413|31.3.20
Total
funds
£
25,501
143,794
-|
|---|---|
||169,295
163,327
2,475|
||165,802|
||3,493
19,600|
||23,093|
The notes form part of these financial statements
Page 4
## **BROAD PLAIN & RIVERSIDE YOUTH PROJECT**
## **BALANCE SHEET 31 March 2021**
|||31.3.21|31.3.20|
|---|---|---|---|
|||Unrestricted|Total|
|||fund|funds|
||Notes|£|£|
|**FIXED ASSETS**||||
|Tangible assets|11|4,053|5,404|
|**CURRENT ASSETS**||||
|Debtors|12|27,829|38,629|
|Cash at bank||28,048|15,370|
|||55,877|53,999|
|**CREDITORS**||||
|Amounts falling due within one year|13|(11,517)|(12,310)|
|**NET CURRENT ASSETS**||44,360|41,689|
|**TOTAL ASSETS LESS CURRENT**||||
|**LIABILITIES**||48,413|47,093|
|**PROVISIONS FOR LIABILITIES**|14|(24,000)|(24,000)|
|**NET ASSETS/(LIABILITIES)**||24,413|23,093|
|**FUNDS**|15|||
|Unrestricted funds||24,413|23,093|
|**TOTAL FUNDS**||24,413|23,093|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2021.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2021 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
- (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
- (b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:
.............................................
P L Mossman - Trustee
The notes form part of these financial statements
Page 5
**BROAD PLAIN & RIVERSIDE YOUTH PROJECT**
## **NOTES TO THE FINANCIAL STATEMENTS for the Year Ended 31 March 2021**
## **1. ACCOUNTING POLICIES**
## **Basis of preparing the financial statements**
The financial statements of the CIO, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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 2015)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'. The financial statements have been prepared under the historical cost convention.
## **Income**
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
## **Expenditure**
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, 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 accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
## **Tangible fixed assets**
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 25% on reducing balance Motor vehicles - 25% on reducing balance
## **Taxation**
The charity is exempt from corporation tax on its charitable activities.
## **Fund accounting**
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
## **2. DONATIONS AND LEGACIES**
||31.3.21|31.3.20|
|---|---|---|
||£|£|
|Donations and Grants|5,294|25,501|
|Covid Monies Received|43,667|-|
||48,961|25,501|
Page 6
continued...
**BROAD PLAIN & RIVERSIDE YOUTH PROJECT**
## **NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 March 2021**
## **3. OTHER TRADING ACTIVITIES**
|Educational Training
Use of Facilities
Car Parking
Income from Events
**4.**
**INVESTMENT INCOME**
Deposit account interest
**5.**
**RAISING FUNDS**
**Other trading activities**
Purchases
Trustees Fees.
Staff costs
Licensing
Telephone
Sundry Expenses
Training Costs
Hire of Machinery
Cleaning & Refuse
Repairs & Renewals
Subscriptions
Postage, Stationery & Computer
Alarm Costs
Independent Examination Fee
Support costs
**6.**
**SUPPORT COSTS**
Other trading activities|31.3.21
£
75,560
3,720
3,153
20,926
103,359
31.3.21
£
1
31.3.21
£
35,420
4,200
96,710
1,009
1,766
145
210
717
2,292
1,287
650
2,091
1,817
600
61
148,975|31.3.20
£
91,815
7,960
19,713
24,306|
|---|---|---|
|||143,794|
|||31.3.20
£
-
31.3.20
£
39,320
4,350
103,407
1,440
1,656
611
1,392
934
1,912
2,564
1,289
1,850
1,915
600
87|
|||163,327|
|||Finance
£
61|
continued...
Page 7
**BROAD PLAIN & RIVERSIDE YOUTH PROJECT**
## **NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 March 2021**
## **7. NET INCOME/(EXPENDITURE)**
Net income/(expenditure) is stated after charging/(crediting):
||31.3.21|31.3.20|
|---|---|---|
||£|£|
|Depreciation - owned assets|1,351|1,800|
## **8. TRUSTEES' REMUNERATION AND BENEFITS**
The only fees paid to Trustees during the year related to P L Mossman for the use of his accounting services for maintenance of records and calculation of Monthly Wages.These fees totalled £4200 for the year.
## **Trustees' expenses**
There were no trustees' expenses paid for the year ended 31 March 2021 nor for the year ended 31 March 2020.
## **9. STAFF COSTS**
## **10.**
|Wages and salaries
The average monthly number of employees during the year was as follows:
Training Staff
No employees received emoluments in excess of £60,000.
**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
Other trading activities
**Total**
**EXPENDITURE ON**
Raising funds
Other
**Total**
**NET INCOME**||31.3.21
31.3.20
£
£
100,910
107,757
100,910
107,757
31.3.21
31.3.20
4
4
Unrestricted
fund
£
25,501
143,794
169,295
163,327
2,475
165,802
3,493|31.3.21
31.3.20
£
£
100,910
107,757
100,910
107,757
31.3.21
31.3.20
4
4
Unrestricted
fund
£
25,501
143,794
169,295
163,327
2,475
165,802
3,493|
|---|---|---|---|
|||||
|||||
||||169,295
163,327
2,475|
||||165,802|
||||3,493|
continued...
Page 8
**BROAD PLAIN & RIVERSIDE YOUTH PROJECT**
## **NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 March 2021**
## **10. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued**
|**RECONCILIATION OF FUNDS**
**Total funds brought forward**
**TOTAL FUNDS CARRIED FORWARD**
**11.**
**TANGIBLE FIXED ASSETS**
**COST**
At 1 April 2020 and 31 March 2021
**DEPRECIATION**
At 1 April 2020
Charge for year
At 31 March 2021
**NET BOOK VALUE**
At 31 March 2021
At 31 March 2020
**12.**
**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Trade debtors
Young Bristol re Appeal|Unrestricted
fund
£
19,600
23,093
Fixtures
and
Motor
fittings
vehicles
Totals
£
£
£
3,989
12,500
16,489
2,541
8,544
11,085
362
989
1,351
2,903
9,533
12,436
1,086
2,967
4,053
1,448
3,956
5,404
31.3.21
31.3.20
£
£
10,735
21,535
17,094
17,094
27,829
38,629|
|---|---|
continued...
Page 9
**BROAD PLAIN & RIVERSIDE YOUTH PROJECT**
## **NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 March 2021**
## **13. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
|Trade creditors
Charities Commission
Social security and other taxes
Accrued expenses
**14.**
**PROVISIONS FOR LIABILITIES**
Maintenance Provision
**15.**
**MOVEMENT IN FUNDS**
**Unrestricted funds**
General fund
**TOTAL FUNDS**
Net movement in funds, included in the above are as follows:
**Unrestricted funds**
General fund
**TOTAL FUNDS**
**Comparatives for movement in funds**
**Unrestricted funds**
General fund
**TOTAL FUNDS**|At 1.4.20
£
23,093
23,093
Incoming
resources
£
152,321
152,321
At 1.4.19
£
19,600
19,600|31.3.21
31.3.20
£
£
2,532
2,012
7,125
6,450
1,860
1,826
-
2,022
11,517
12,310
31.3.21
31.3.20
£
£
24,000
24,000
Net
movement
At
in funds
31.3.21
£
£
1,320
24,413
1,320
24,413
Resources
Movement
expended
in funds
£
£
(151,001)
1,320
(151,001)
1,320
Net
movement
At
in funds
31.3.20
£
£
3,493
23,093
3,493
23,093|31.3.21
31.3.20
£
£
2,532
2,012
7,125
6,450
1,860
1,826
-
2,022
11,517
12,310
31.3.21
31.3.20
£
£
24,000
24,000
Net
movement
At
in funds
31.3.21
£
£
1,320
24,413
1,320
24,413
Resources
Movement
expended
in funds
£
£
(151,001)
1,320
(151,001)
1,320
Net
movement
At
in funds
31.3.20
£
£
3,493
23,093
3,493
23,093|31.3.21
31.3.20
£
£
2,532
2,012
7,125
6,450
1,860
1,826
-
2,022
11,517
12,310
31.3.21
31.3.20
£
£
24,000
24,000
Net
movement
At
in funds
31.3.21
£
£
1,320
24,413
1,320
24,413
Resources
Movement
expended
in funds
£
£
(151,001)
1,320
(151,001)
1,320
Net
movement
At
in funds
31.3.20
£
£
3,493
23,093
3,493
23,093|
|---|---|---|---|---|
||||1,320||
||||At
31.3.20
£
23,093
23,093||
|||||23,093|
continued...
Page 10
**BROAD PLAIN & RIVERSIDE YOUTH PROJECT**
## **NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 March 2021**
## **15. MOVEMENT IN FUNDS - continued**
Comparative net movement in funds, included in the above are as follows:
|**Unrestricted funds**
General fund
**TOTAL FUNDS**|Incoming
resources
£
169,295
169,295|Resources
Movement
expended
in funds
£
£
(165,802)
3,493
(165,802)
3,493|Resources
Movement
expended
in funds
£
£
(165,802)
3,493
(165,802)
3,493|
|---|---|---|---|
||||3,493|
A current year 12 months and prior year 12 months combined position is as follows:
|||Net||
|---|---|---|---|
|||movement|At|
||At 1.4.19|in funds|31.3.21|
||£|£|£|
|**Unrestricted funds**||||
|General fund|19,600|4,813|24,413|
|**TOTAL FUNDS**|19,600|4,813|24,413|
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
|**Unrestricted funds**
General fund
**TOTAL FUNDS**|Incoming
resources
£
321,616
321,616|Resources
Movement
expended
in funds
£
£
(316,803)
4,813
(316,803)
4,813|Resources
Movement
expended
in funds
£
£
(316,803)
4,813
(316,803)
4,813|
|---|---|---|---|
||||4,813|
## **16. RELATED PARTY DISCLOSURES**
There were no related party transactions for the year ended 31 March 2021.
Page 11
## **BROAD PLAIN & RIVERSIDE YOUTH PROJECT**
## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 31 March 2021**
||31.3.21|31.3.20|
|---|---|---|
||£|£|
|**INCOME AND ENDOWMENTS**|||
|**Donations and legacies**|||
|Donations and Grants|5,294|25,501|
|Covid Monies Received|43,667|-|
||48,961|25,501|
|**Other trading activities**|||
|Educational Training|75,560|91,815|
|Use of Facilities|3,720|7,960|
|Car Parking|3,153|19,713|
|Income from Events|20,926|24,306|
||103,359|143,794|
|**Investment income**|||
|Deposit account interest|1|-|
|**Total incoming resources**|152,321|169,295|
|**EXPENDITURE**|||
|**Other trading activities**|||
|Purchases & Transport Costs|12,605|16,819|
|Rates, Insurance Light & Heat|22,815|22,501|
|Trustees' fees|4,200|4,350|
|Wages|96,710|103,407|
|Licensing|1,009|1,440|
|Telephone|1,766|1,656|
|Sundry Expenses|145|611|
|Training Costs|210|1,392|
|Hire of Machinery|717|934|
|Cleaning & Refuse|2,292|1,912|
|Repairs & Renewals|1,287|2,564|
|Subscriptions|650|1,289|
|Postage, Stationery & Computer|2,091|1,850|
|Alarm Costs|1,817|1,915|
|Independent Examination Fee|600|600|
||148,914|163,240|
|**Other**|||
|Fixtures and fittings|362|482|
|Motor vehicles|989|1,318|
|Charities Commission|675|675|
||2,026|2,475|
|**Support costs**|||
This page does not form part of the statutory financial statements
Page 12
## **BROAD PLAIN & RIVERSIDE YOUTH PROJECT**
**DETAILED STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 31 March 2021**
||31.3.21|31.3.20|
|---|---|---|
||£|£|
|**Support costs**|||
|**Finance**|||
|Bank charges|61|87|
|Total resources expended|151,001|165,802|
|**Net income**|1,320|3,493|
This page does not form part of the statutory financial statements
Page 13