**REGISTERED CHARITY NUMBER: 1163399**
## **REPORT OF THE TRUSTEES AND**
**UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023**
## **FOR**
## **BROAD PLAIN & RIVERSIDE YOUTH PROJECT**
**BROAD PLAIN & RIVERSIDE YOUTH PROJECT**
## **CONTENTS OF THE FINANCIAL STATEMENTS for the Year Ended 31 March 2023**
|||**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|12|
|**Detailed Statement of Financial Activities**|13|to|14|
## **BROAD PLAIN & RIVERSIDE YOUTH PROJECT**
## **REPORT OF THE TRUSTEES for the Year Ended 31 March 2023**
The Trustees of the Charitable Incorporated Organisation (CIO) present their report with the financial statements of the charity for the year ended 31 March 2023.
On the 1st November 2021 the sister Charity 'Broad Plain Working with Young People' was absorbed into this Charity and now therefore operates the Youth Club evening activities previously operated by that Charity.
## **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 incorporation of 'Broad Plain Working with Young People' extends these activities to include an evening youth club offering sporting and community activities and camps to a wider range of young people.
The Charity also continues 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 again the positive outcome in respect of the above activities for all the young people with whom we engaged.Unfortunately due to Government cut backs in school funding there has been a dramatic reduction in the number of pupils for the alternative learning operation and in fact after the year end this was considered to be no longer viable so has been terminated with a reduction in overheads and redundancies. The Charity has therefore had to look for alternative funding sources in order to continue to provide the facilities for young people to benefit.and there is some concern as to whether the 'Going Concern' basis can be relied upon for the future of the Charity.
The incorporation of 'Broad Plain Working with Young People' has extended the activities to an evening youth club offering more young people the opportunity to socialise whilst undertaking sporting and other activities.
## **Public benefit**
The public benefit arising from these activities was the return of pupils to an education system and bringing them back into main stream education.Unfortunately this is no longer relevant but the Charity continues to support other young people activities.
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
Page 1
**BROAD PLAIN & RIVERSIDE YOUTH PROJECT**
## **REPORT OF THE TRUSTEES for the Year Ended 31 March 2023**
## **Registered office**
Clement Street Easton Bristol BS2 9ES
## **Trustees**
J J D McArthur L J Williams P L Mossman L J Fry A Whiston J Ball
## **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 2023.
## **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 - matters of concern identified**
I have completed my examination.
I draw attention to note 1in respect of the going concern issues facing the Charity.
I confirm that no other matters have come to my attention in connection with the examination giving me reasonable cause to believe that in any material respect:
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; and
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 confirm that there are no other matters to which your attention should be drawn to enable a proper understanding of the accounts to be reached.
Grahame Harbour
Date: .............................................
Page 3
## **BROAD PLAIN & RIVERSIDE YOUTH PROJECT**
## **STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 31 March 2023**
|Unrestricted
fund
Notes
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
3
9,151
Other trading activities
4
125,735
Investment income
5
47
Other income
10,887
**Total**
145,820
**EXPENDITURE ON**
Raising funds
6
165,789
Other
12,242
**Total**
178,031
**NET INCOME/(EXPENDITURE)**
(32,211)
**RECONCILIATION OF FUNDS**
Total funds brought forward
64,849
**TOTAL FUNDS CARRIED FORWARD**
32,638|Restricted
fund
£
-
-
-
-
-
-
-
-
-
27,156
27,156|31.3.23
Total
funds
£
9,151
125,735
47
10,887
145,820
165,789
12,242
178,031
(32,211)
92,005
59,794|31.3.22
Total
funds
£
70,757
172,742
4
5|
|---|---|---|---|
||||243,508|
||||170,815
5,101|
||||175,916|
||||67,592
24,413|
||||92,005|
The notes form part of these financial statements
Page 4
## **BROAD PLAIN & RIVERSIDE YOUTH PROJECT**
## **BALANCE SHEET 31 March 2023**
|Unrestricted
fund
Notes
£
**FIXED ASSETS**
Tangible assets
12
34,587
**CURRENT ASSETS**
Debtors
13
29,582
Cash at bank
848
30,430
**CREDITORS**
Amounts falling due within one year
14
(8,379)
**NET CURRENT ASSETS**
22,051
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
56,638
**PROVISIONS FOR LIABILITIES**
15
(24,000)
**NET ASSETS**
32,638
**FUNDS**
16
Unrestricted funds
Restricted funds
**TOTAL FUNDS**|Restricted
fund
£
-
-
27,156
27,156
-
27,156
27,156
-
27,156|31.3.23
Total
funds
£
34,587
29,582
28,004
57,586
(8,379)
49,207
83,794
(24,000)
59,794
32,638
27,156
59,794|31.3.22
Total
funds
£
6,077
36,472
87,479
123,951
(14,023)
109,928
116,005
(24,000)
92,005
64,849
27,156
92,005|
|---|---|---|---|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 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 2023**
## **1. GOING CONCERN**
As set out in the Report of the Trustees the Charity has been forced to close its alternative learning resource after the end of this financial year. This has put a strain on Cash Flow and alternative sources of funding are being sought to enable the Charity to continue its work with young people. There is therefore a concern as to whether the 'Going Concern' basis can be relied upon for the future of the Charity.
## **2. 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.
Page 6
continued...
## **BROAD PLAIN & RIVERSIDE YOUTH PROJECT**
## **NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 March 2023**
|**3.**
**DONATIONS AND LEGACIES**
Donations and Grants
Broad Plain WWY People
Hole/Humby Trust
**4.**
**OTHER TRADING ACTIVITIES**
Advertising Income
Educational Training
Use of Facilities
Income from Events
Youth Club Income
Boxing Events
**5.**
**INVESTMENT INCOME**
Deposit account interest
**6.**
**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|31.3.23
£
9,151
-
-
9,151
31.3.23
£
4,000
59,595
2,440
59,700
-
-
125,735
31.3.23
£
47
31.3.23
£
53,198
4,355
92,336
-
1,999
479
780
884
3,040
969
2,187
2,044
2,725
600
193
165,789|31.3.22
£
11,979
31,622
27,156
70,757
31.3.22
£
3,600
94,147
(120)
68,039
4,976
2,100
172,742
31.3.22
£
4
31.3.22
£
46,233
4,355
104,754
2,142
2,171
337
374
971
2,239
1,234
471
2,459
2,351
600
124
170,815|
|---|---|---|
continued...
Page 7
**BROAD PLAIN & RIVERSIDE YOUTH PROJECT**
## **NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 March 2023**
## **7. SUPPORT COSTS**
|||Finance|
|---|---|---|
|||£|
|Other trading activities||193|
|**NET INCOME/(EXPENDITURE)**|||
|Net income/(expenditure) is stated after charging/(crediting):|||
||31.3.23|31.3.22|
||£|£|
|Depreciation - owned assets|11,528|2,026|
|Surplus on disposal of fixed assets|(1,775)|-|
## **8. NET INCOME/(EXPENDITURE)**
## **9. 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 £4355 for the year.
## **Trustees' expenses**
There were no trustees' expenses paid for the year ended 31 March 2023 nor for the year ended 31 March 2022.
## **10. STAFF COSTS**
|Wages and salaries
The average monthly number of employees during the year was as follows:|31.3.23
£
96,691
96,691
31.3.23|31.3.22
£
109,109|
|---|---|---|
|||109,109|
|||31.3.22|
No employees received emoluments in excess of £60,000.
## **11. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
|Unrestricted
fund
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
43,601
Other trading activities
172,742
Investment income
4
Other income
5
**Total**
216,352
**EXPENDITURE ON**
Raising funds
170,815
Other
5,101|Restricted
fund
£
27,156
-
-
-
27,156
-
-|Total
funds
£
70,757
172,742
4
5|
|---|---|---|
|||243,508|
|||170,815
5,101|
continued...
Page 8
## **BROAD PLAIN & RIVERSIDE YOUTH PROJECT**
## **NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 March 2023**
|**11.**|**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued**|**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued**|**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued**|||
|---|---|---|---|---|---|
|||Unrestricted|Restricted||Total|
|||fund|fund||funds|
|||£|£||£|
||**Total**|175,916||-|175,916|
||**NET INCOME**|40,436|27,156||67,592|
||**RECONCILIATION OF FUNDS**|||||
||Total funds brought forward|24,413||-|24,413|
||**TOTAL FUNDS CARRIED FORWARD**|64,849|27,156||92,005|
|**12.**|**TANGIBLE FIXED ASSETS**|||||
|||Fixtures||||
|||and|Motor|||
|||fittings|vehicles||Totals|
|||£|£||£|
||**COST**|||||
||At 1 April 2022|3,989|16,550||20,539|
||Additions|-|42,263||42,263|
||Disposals|-|(12,500)||(12,500)|
||At 31 March 2023|3,989|46,313||50,302|
||**DEPRECIATION**|||||
||At 1 April 2022|3,175|11,287||14,462|
||Charge for year|203|11,325||11,528|
||Eliminated on disposal|-|(10,275)||(10,275)|
||At 31 March 2023|3,378|12,337||15,715|
||**NET BOOK VALUE**|||||
||At 31 March 2023|611|33,976||34,587|
||At 31 March 2022|814|5,263||6,077|
|**13.**|**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**|||||
||||31.3.23||31.3.22|
||||£||£|
||Trade debtors||11,670||18,560|
||Debtor BPWWYP||818||818|
||Young Bristol re Appeal||17,094||17,094|
||||29,582||36,472|
continued...
Page 9
**BROAD PLAIN & RIVERSIDE YOUTH PROJECT**
## **NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 March 2023**
## **14. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
|Trade creditors
Charities Commission
Social security and other taxes
**15.**
**PROVISIONS FOR LIABILITIES**
Maintenance Provision
**16.**
**MOVEMENT IN FUNDS**
**Unrestricted funds**
General fund
**Restricted funds**
Hole/Humby Trust
**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
**Restricted funds**
Hole/Humby Trust
**TOTAL FUNDS**|At 1.4.22
£
64,849
27,156
92,005
Incoming
resources
£
145,820
145,820
At 1.4.21
£
24,413
-
24,413|31.3.23
31.3.22
£
£
(1,273)
3,904
7,800
7,800
1,852
2,319
8,379
14,023
31.3.23
31.3.22
£
£
24,000
24,000
Net
movement
At
in funds
31.3.23
£
£
(32,211)
32,638
-
27,156
(32,211)
59,794
Resources
Movement
expended
in funds
£
£
(178,031)
(32,211)
(178,031)
(32,211)
Net
movement
At
in funds
31.3.22
£
£
40,436
64,849
27,156
27,156
67,592
92,005|
|---|---|---|
continued...
Page 10
**BROAD PLAIN & RIVERSIDE YOUTH PROJECT**
## **NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 March 2023**
## **16. MOVEMENT IN FUNDS - continued**
Comparative net movement in funds, included in the above are as follows:
|**Unrestricted funds**
General fund
**Restricted funds**
Hole/Humby Trust
**TOTAL FUNDS**|Incoming
resources
£
216,352
27,156
243,508|Resources
Movement
expended
in funds
£
£
(175,916)
40,436
-
27,156
(175,916)
67,592|Resources
Movement
expended
in funds
£
£
(175,916)
40,436
-
27,156
(175,916)
67,592|
|---|---|---|---|
||||67,592|
A current year 12 months and prior year 12 months combined position is as follows:
||||Net||
|---|---|---|---|---|
||||movement|At|
||At 1.4.21||in funds|31.3.23|
|||£|£|£|
|**Unrestricted funds**|||||
|General fund|24,413||8,225|32,638|
|**Restricted funds**|||||
|Hole/Humby Trust||-|27,156|27,156|
|**TOTAL FUNDS**|24,413||35,381|59,794|
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
**Restricted funds**
Hole/Humby Trust
**TOTAL FUNDS**|Incoming
resources
£
362,172
27,156
389,328|Resources
Movement
expended
in funds
£
£
(353,947)
8,225
-
27,156
(353,947)
35,381|Resources
Movement
expended
in funds
£
£
(353,947)
8,225
-
27,156
(353,947)
35,381|
|---|---|---|---|
||||35,381|
continued...
Page 11
**BROAD PLAIN & RIVERSIDE YOUTH PROJECT**
## **NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 March 2023**
## **17. RELATED PARTY DISCLOSURES**
There were no related party transactions for the year ended 31 March 2023.
Page 12
## **BROAD PLAIN & RIVERSIDE YOUTH PROJECT**
## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 31 March 2023**
||31.3.23|31.3.22|
|---|---|---|
||£|£|
|**INCOME AND ENDOWMENTS**|||
|**Donations and legacies**|||
|Donations and Grants|9,151|11,979|
|Broad Plain WWY People|-|31,622|
|Hole/Humby Trust|-|27,156|
||9,151|70,757|
|**Other trading activities**|||
|Advertising Income|4,000|3,600|
|Educational Training|59,595|94,147|
|Use of Facilities|2,440|(120)|
|Income from Events|59,700|68,039|
|Youth Club Income|-|4,976|
|Boxing Events|-|2,100|
||125,735|172,742|
|**Investment income**|||
|Deposit account interest|47|4|
|**Other income**|||
|Gain on sale of tangible fixed assets|1,775|-|
|Loyalty Awards|14|5|
|Boxing Events|4,462|-|
|Youth Club Income|4,636|-|
||10,887|5|
|**Total incoming resources**|145,820|243,508|
|**EXPENDITURE**|||
|**Other trading activities**|||
|Purchases & Transport Costs|18,113|17,059|
|Rates, Insurance Light & Heat|35,085|29,174|
|Trustees' fees|4,355|4,355|
|Wages|92,336|104,754|
|Licensing|-|2,142|
|Telephone|1,999|2,171|
|Sundry Expenses|479|337|
|Training Costs|780|374|
|Hire of Machinery|884|971|
|Cleaning & Refuse|3,040|2,239|
|Repairs & Renewals|969|1,234|
|Subscriptions|2,187|471|
|Postage, Stationery & Computer|2,044|2,459|
|Alarm Costs|2,725|2,351|
|Carried forward|164,996|170,091|
This page does not form part of the statutory financial statements
Page 13
## **BROAD PLAIN & RIVERSIDE YOUTH PROJECT**
## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 31 March 2023**
||31.3.23|31.3.22|
|---|---|---|
||£|£|
|**Other trading activities**|||
|Brought forward|164,996|170,091|
|Independent Examination Fee|600|600|
||165,596|170,691|
|**Other**|||
|Legal Fees|714|2,400|
|Fixtures and fittings|203|272|
|Motor vehicles|11,325|1,754|
|Charities Commission|-|675|
||12,242|5,101|
|**Support costs**|||
|**Finance**|||
|Bank charges|193|124|
|Total resources expended|178,031|175,916|
|**Net (expenditure)/income**|(32,211)|67,592|
This page does not form part of the statutory financial statements
Page 14