REGISTERED CHARfry NUMBER: 1163441 R•port otthe Trustees and Flnanclal Stst•ments for thè Year Endod 31 March 2024 for Hal8wotsJ Youth In Communlty Centr8 CIO SB&P Chartered Accountants Oriel House 24 Orfèl Road Booue Liverpool M8rseyside L20 7EP
Halawood Youth in Communlty C•ntre CIO Contents of the Flnanclal Staiements for the Year Ended 31 March 2024 Pago Report of the Truste8S 1 to 4 Indepdent Examinerfs Repvrt Statement of Finaneial Aetivltlas Balance Shèet Notes to tho Financral Statem8nts 8 to 12
Halowood Youth in Communlty C•ntre CIO Report ofthe Truste•$ for the Year Ended 31 March 2024 The twste6s preselll their report wilh the financial statements of the chartty fcy Ihe yeaf ended 31 March 2024. The trustee5 have adopted the provisiL$ of Accounting and Reporting by Charithes.. Ststomenl of Recornmended Praetice apt4icèble to charith'es preparing their accounts in accordan with the Financial Reporting Sland8rd 8pplicable tn the UK atvj Republic of Ireland IFRS 1021 (effective 1 January 20191. OBJECTIVES AND ACTivmES ObJectlv•s and alms The objectives of th8 charity are to help educat8 young peopl8 between the ages of 25 years. Ihrough their leisure time activrties so to develop thelr physical, mental and 8w"rittJal caparAties Ihal tt)ey may grow lo full matsJrty 8 indidualS and memtrs of society Ihat their ¢ldIOnS of life may be improved. The strategi8s empbyed to achi8ve the charivs objechvas arè to: develop ancl offer opportunities forthe (>25 yearage group to P8rtiQP in a lange of creative ar Stirnlating prograrnmes of stnJctured informal work, omde suitable faulits'es through which the O-25 year age group develop. Groups wrthin the Borough of KnDwsley are given discounted rates ol hire of space wherever possiLIe, Ix)ncentrale upon thè involvement of Ihe O-2S year age group in Orgls8d programmes of work in whieh dilferent age group can play a complimentary part, eelebiale the work of the O-25 year age group by attainment of nationaily recognised acerethlad qualificath)n arTrd showcasing progress. activety develop fundraising initiatives in order to carryout the obiectives of the charity. Pubjrc bènefit When planning rts Charities 8ctivities, the trust&es glve due wnsidèratM)n lo Ihe Charity Commisslon's guK13n on publie benèfit and, sel out below ar8 the results of Ihe aetivltie$ carried out during Ihe year under review. Page 1
Halewood Youth In Cornmuntycentre CIO RepDrt of the Trustees for th8 Year Ended 31 March 2024 ACHIEVEMENT AND PERFORIMNCE Charitable activitlas Charitable activilies during the financial year ended 31st Marth, 2024, have seen the Centre to continue to dlverstfy its attention toward increased supportive tsperational Ihat target a cross range of age-related 9roups whh spe(ifically induded the offer of Ihe ftsyowing provision.. Term tirne daily aftér sch1 acbvitses, sthool pickup serri¢ Half term lulktirne chiklcare provision. and holiday playscheme Evening time youth sesslorks Boxing and physical fitnes5 dassès Community blngo sessions Diddikick mini soccer ses&ons Youth pioject workshops Mental health and wellbwng se80n$ through mInd1n9$S progr8mmos Cultural Celebratory events Health screen9 se$sn8 Distributh?n ofwarrn and food hampers across the communty Allemaliva èducation progr8mmes Targeted sessions wilh addil'ona needs groups Young peopl&s yoga dasse¥ Outreach evening lime youth provisM)n Theme¢J Gommunity-based events Dire family supwrt Ihtough staging of community activities and events that have continued to indude.. Easler Themed and Character Community Celebration and distribution of 500 eggs lo IDcal chiklren Disney Character Parade and distribution of 1000 leCt)n boxe5 to children and young people Fe a¢sS to playscheme SeNiS and promsion of hot meals to 600 children and young people durlng school half temi and summor holiday perpods through delivery of the Hdiday Activitie5 Fund and SNAP support furKling Increased emphasis upon d8velopment of a p*nershlp yrk approach beN¥9en drfferentor9anisations that benefitted chiklren. yourvJ people, and their familiès The offer of the above provlskjn has nIhued to enab18 the C8ritre to operat8 Ven days per weèk at specified Umes catering for over 3000 participants who hav8 engaged in the drfferent sessions and activities on offer. This high level of Sam delivery and engagement in Centre 8ervices is a continuing further teslament of its long-temi standing as a central hub withln 8 hxal naghbouthood trat contains few community-based resrS. To further enhan the ch8ritable activities that have tsken place, thè Centre has been successful in rec8iving funding grants from One Knowsley, Cotnmunity Dev8lopmenl Found8tron for mer5eyse, The National Lottery Community F¢Jnd. Know Your Neighbourhood Fund, KMBC Safer Communities and Winter Funds. Halewood Town Council. and Steve Morgan FoundBlon Additionally, the Centre has recavèd Youth Investment Funding support from Central Govemmenl ¥wth tho help and Invaluab support of Knowsley Metropolilaft Borough Council tot811ing È737,(100. Thi% fvnding has resulted in th8 r&futhshmènt ol cent premises aThJ provided increased ¢)pportunity for further expan8ion of ils Servi prowsion directly to children and young pèople. A particularly pleaSg outcorne of the actual fiJnding application itself was young peoplg's involvernent in the process that saw them develop their own supportive aUdIVISUal material in ¢ts 3upporL This funding has therefore ensured that the Centre premises are fit for purpose for fijture decades and generats'orts of children. young people and their families to fulty uulise. FINANCIAL REVIEW Flnan¢ial p051tion The Charity is reporting an overall surplu8 of £95,621 12023 £79,891) for th& year. £33.265 attributable to genaral unrestricted funds, and £62.356 attributable ¢0 restricted funds. whlch is carried forward for use in the following rinancial year. Page 2
Halewood Youth In Communlty Centre CIO Report of the Trustees for the Year Ended 31 March 2024 FINANCIAL REVIEW R•s•rve3 pollcy The Iruste8s have establishÈd Ihat the level of general reserves to be held by the charity should fall within Iha r8nge of beeen £36,000 and £60.0(X). This is based on covering ttween 3 10 6 months DJnnirKJ c08ts in the event il had lo bridge a gap in fijnding bèknn spending on work based progr8ry¥nes and re¢eNing resourcès through Spiffc gfants that arè attained as a result of the charilies fundraising slralegy. Th9 general rèsorvès at the year end arnount 10 £33,266 12023 £47,017). Th& trustees recognlse the finan¢pl ttsk associated with not holdiThJ the minimum levèl ol reserves and, continue to work tirelessty th the charitys management to revw) and monitor the financial statxlty of Ihe Chaty. FUTURE PLANS The tharity wntinues to Ihrive duiTng extremely difficult is focused upon securtng its m8diurn- and IDng-term futtsre through the develownenl of a mor8 robust Iruslee arjd govemance slruclure that ¢s suItIng in a nre definEd strategic approach toward Its work. The main outcome Df this will result in the partiripation of 8sset transfer from Knowsley Metropolitan Borough Council and Merseyside Youth Association Lt(J to Halewood Youth In Comm¢Jnity Centre itself within its own right. This will continue adding furth8r scope. diveNty. arKI enhanced d8vebpment of 5ervic8 provision to its chIldTr, young people and f8milies through a broader wothing framewort( that wll amow Increased usage of provision and falItIeS to ils comrnunity. The identifi(3lion of financial support and generational incom8 8ctivit¢es at Ihg Centre will ortly 0pIlment the direction and rapid response that il mes to aiea b3s& assessed need. In ium, tFti5 will conllnu8 to prode valuable commun¢ty work prinuples that re8c* out to children. young paople. 8nd families. Addits0nay, further ernphèsls Mll be placed upon Ihe inclusion of young 0p18 Into Ihe OFeration 8fKt running of Ihe Centre through thèir engagement in the Knowsley Youth Cabinet structures. STRUCTURE, GOVERNANCE AND MANAGEMENr Governlng document The charity is controlled by ils goveming dwjment and constitutton. Recruitrnent and appolntment ot n¥w twstees The trustees ol the charity must be dected in accordanc8 With the constitution and ¥MII comprise the management committee. This musl indude a Chai&rSOll. Treasurer aThJ Secretary apnted at Annual G&mral Meeting. Tnjstees p95sess the power to inwle preSenlIveS ol stslutory and non-statutory organisabons to altend its Meetings in an advisory and ron-voling capa¢ily. One rEtYe5entative each from the Local Aulhority Ward and Town Council may be elected as a trustee at the Annu81 General Meeting. REFERENCE AND ADMINISTRATIVE DETAILS Reglstèr4d Charity number 1163441 Prln¢ipal address Lichfidd Road Youth C8ntre Lichfidd Road Halew(x)d Liverpool MeTseysKIè L261 Truste8S Mlss E B Harrison Ms P DoTa Ms C Fadey Ms V Berry Page 3
Halewood Youth In Communlty Centre CIO R¢port of the Trustses for the Year Ended 31 March 2024 REFERENCE AND ADMINISTRATIVE DEfAILS Indépendgnt Examiner Suzanne Draper ACA FCCA SB&P Charted Accountants O¥iel House 24 Orfel Roa Boole Lwerpool Merseyside L20 YEP Ii£lz4 Apwoved by OTder ofthe board of trustees on ............................................. and signed on Its behaw by: Ms P Doran. TrSte Page 4
Ind*pendent Exomlnerfs Rept0 the Trusiees 01 Halowood Youth In Community Centre CIO Independent examlnePs portIO thè trustees of Halewood yOh In Communlty Centre CIO I r8POrt to the charity trustees on my examination of Ihe 8¢ccMnts of Halewood Yojth in Conununity Centre CIO {the Trust) for th6 yearended 31 Marth 2024. Resp¢Jn$tbiliti•s and basis of roport As the charity trustees ol thg Trust you are responsible for the preparats'on of the accounts in accordan with thè requiremgnts ol thè Charilies Act 2011 nho Act'l. l ièport in r8spect of my examination of the Twsfs accounts earned out urKleT Section 145 of the Act and in tarrying out tny examination I have followed all apICable Directions given by the Charity Commisslon under Section 14515Mbl ofthe Act Indepondent &X8mln6rfs ¥tatemant I have ¢orv)pleted my examination. I conflrm that no material matters have come lo my attention In ¢onnection wih the examlnalion glviThJ m8 causg to believe that in any material resptrcL a¢counting records were not kèpt in r8spect the Trust as required by Section 130 of the Act., or the accounts do not awcffd with those records. or the aOunts do not comply with the applicable rewirement8 ConmIng the form and Content of accounts set out in the Charilies IA¢ry)unts and Reports) Regulations 2008 other than any requiremonl that the aoUt give a true and lair view which is not a matter considered as part ol an ind8pendent examination. I have no concèms and have come across no other matters in connècbon with the examination to which attention 8houl¢J be drawn in this ieport in order to ènable a proper understsnding of the accounts lo b9 reached. Suzanng Draper ACA FCCA SB&P Chartered Accountants Oriel House 2-8 Ori81 Road Boot Liverp1 Mer5eyside L20 7EP Page 5
Halwood Youth In Communlty Contre CIO statement of Financial Actlvitl•$ lor the Year Ended 31 March 2024 Unrestrictèd fund 31.3.24 Total frjnds Restricted funds 31.3.23 Total funds INCOME AND ENDOWMENTS FROM Donations and legaaes Charitablè activltl•s Opgration ofa Youth Centre Notas 181373 18fj373 144,128 17.378 17,378 19,848 Other trading actfives 1,082 1,082 3.233 18,460 18e,373 JM.833 167,209 EXPENDITURE ON RsIng funds 182 182 Charltable a¢tivitles Op8ration ofa Youth C8nlrè 2,246 32.030 156,891 188,921 165,550 Total 32,212 IS691 189,103 167,796 NET INCOMEI(EXPENDTfuREI (13,7521 29W2 15.730 1587} RECONCILIATION OF FUNDS Tot41 funds brought fOard 47,017 31874 79,891 80,478 TOTAL FUNDS CARRIED FORWARD 33,265 62,356 95,621 79,891 The notes fcm part ofthes& finan(#al ststements Page 6
Halèwood Youth In Communlty Centre CIO Balance Sh•et 31 March 2024 Unreslricled ftjnd 31.3.24 Total funds Restrleted funds 31.3.23 Total funds FIXED ASSETS Tangible assets Notes 85 85 456 CURRENT ASSETS DebtrKs Cash at bank and in hand 38.477 600 83,211 62.356 100,833 38,477 62,356 11)0.833 83.811 CREDITORS AmoLmls falling (Jue within one year 15.297) 14297) 14,378) NEf CURRENT ASSETS 33.180 62,356 95,536 79,433 TOTAL ASSETS LESS CURRENT LIA81LmES 33,265 62,3S6 95.621 79.891 NEf ASSErs 33,265 62.356 95,621 79,891 FIJNDS Unrèstricted ftjnds Resln'cted funds 33.265 62,356 47,017 32,874 TOTAL FUNDS 95,621 79,891 The financkgl statements wre apprpved by the Board of TFUSteas and authorfsed for isSU& and were signe(I its behalf by.. P D(Kan- frustee E B Harrison- Trusl8e The notes forrn part ofth8se finandal sta(&ments Page 7
Hal•wood Youth In Communty C•ntrè CIO Notes to the Flnancial S&itements forthe Year Ended 31 March 21124 ACCOUNTING POUCIES Basrs of Preparlng the financial statements The Trustees havfy chosen lo adopt the Update Buletin 1 IssU8d ty Ihe Charities Commi$sion in Febnjary 2016, which exempts th& charity from the need lo prepare a statement ol cash ffows. The board of trustees have considered the charity's going concèm Fosllion for a period thich èxtends beyond 12 rnonths from the date of approval of the financial staternents. In¢om• All income Is recognised in the Slatern6nt of Financial Aetividgs once the charity has èn11119rnent to th8 funds. it is probabje thgt thè income ¥MII be reIved and thè amount can be MeasUd liay. Expendlture Liabilities a recognised as expenditure a5 soon 88 thère is a legal OT constructive obligal¥)n committing the charity lo that expenditure, it is probable that a transfer of economic benefits will be requ119d in settlemont and U)9 amount of the obligats'on (xn be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregale all cost related to the calegory. Where costs Cannot be drrècuy 8ttributed lo particular headings they hav& been allocated Io 8ctivities on a basis conwstent wilh the use ofrèsources. Tangibl8 fi¥ assets Depreciation Is provtded at the following annual rates in order to write off e1> asset over ts estirnat£d useftl fe. Motor vehlcles Computgrequipment 25% on reduclng balance 33% on cost Taxation The charfty is exempl from tax on ils tharitabje &liMtles. Fund accounung Unr8slricled funds can be Jsed in accordance wilh thg charilable objectives at dScreon of the tnjstees. Restricted fuTkYs c8n only be used for particular trIcted purposès wilhin the objects of the chaiity. Restrictions artse when specSfied by the donoror when funds are raised for partlar resfficted purposes. Further explanation of the nature and purpose of each fund is induded in the notes lo the financial $tstements. Ponslon costs and other post8tliement benef The charity operatas a defined contribution pension sch&rne. Contribtstions PaYae to the charstys tRnsion schgme are charged to the Statement of Finar81 Activities in the period io whlch they relate. DONATIONS AND LEGACIES 31.3.24 31.3.23 Oonations Gr8nts 18,274 125.854 f 86,373 166,373 144,128 Pag6 8 onlinued...
Halgw¢od Youth in COrnmlty Centrn CIO Notes to the Flnanclal Statements- continued for the Year Ended 31 Mah 2024 OTHER TRADING ACnVtflES 31.3.24 31.323 Tuck shop Income 1.082 3.233 TRUSTEES. REMUNEIiATION AND BENEFITS There werè no Irustees. rèmuneration or benefits for Iha year ènded 31st March 2024 rK)r the paricxl anding 318t March 2023. TTustses' expenses There wpre no trustees. expenses pald for th8 year ènded 318t March 2024 nor for the pwiod ended 31st Mar 2023. STAFF COSTS The averag& monthly number ofemployees dUrg the yearwas as follows.. 31.324 31.3.23 No employe8s received ernoluments In exc8&8 oi£ei),000. TANGIBLE FIXED ASSETS Motor vehides Computer equlprnent Total8 COST Al 1 Aprfl 2023 and 31 Marth 2024 736 1,235 1.971 DEPRECIATION At 1 April 2023 Charge for year 638 24 875 349 1,513 373 At 31 March 2024 662 1,224 1.886 NET BOOK VALUE Al 31 March 2024 74 11 85 At 31 March 2023 98 360 458 DEBTORS: AMOUNTS FALLING DUE WH1N ONE YEAR 31.324 31.323 Other debtors Page 9 conllnued...
Halèwood Youth In Community Centre CIO Notes tothe Financial Statements . Continued forthe Year Ended 31 March 2024 CREDITORS.. AMOUNTS FALUNG DUE WITHhN ONE YEAR 31.&24 31.3.23 Taxallon and Sfxlal security Other creditors 2.155 3,142 2,327 2,051 297 4,378 MOVEMENT IN FUNDS Nel movement in funds At 31.324 Al 1.4.23 Unrestrfeted funds General fund 47,017 113.7521 33,265 Re5tr1¢ted ftjnds Ccper Sor Knowsley Support 23.274 9,600 24274 39,082 29,482 32,874 29,482 62.356 TOTAL FUNDS 79,891 15.730 95,621 Net movemant in funds, Induded In the above are as follows.. Incorning r¢sourc95 Reso¢Jrces eyended Movement in funds Unrestrlctsd funds General lund 18,460 1323121 1117521 Restrlcted funds Nation81 Loilery Community Fund Morgan Foundation Ckne Knowsley CorNnunity Foundation Knowsl8y Support Llvv HDusing Ha19wood Town Counril N?Onal LONW Nèlghboyrhood Fund 59.968 15,000 28,901 14,272 41032 5.000 500 17.71x1 (59,9681 115,0001 128,9011 114,2721 115,5501 Is,0001 1500) 117.7001 29A82 166,3n {156,8911 29A82 TOTAL FUNDS 204.833 (189,1031 15.730 Pag8 10 imknued...
Halewood Youth In Communty Centre CIO Nots$ to the Flnan¢i3J Ststernents- contlnued for the Year Ended 31 March 2024 MOVEMENT IN FLINDS- cortinued Comparatjves for movement in funds Net movement in funds At 1.4.22 At 31.3.23 Vnrtrstrlcteil fvnd$ Genèral fund 57,739 110.122) 47,017 Rg¥trlcted fvnd$ National Lottery Community Fund Cooper Son5 Knowslgy Support Dulverton Tru8t 14,188 6.000 114,1881 17.274 9,600 (3,1511 23.274 9,6(Xt 3.151 23,339 9.535 32.874 TOTAL FUNOS 80,478 15871 79.891 Compaiatsve net movement in funds, included in the 3t¥)va aro as fouows: Incoming re8wr Resources eXpendj Movement in funds Unrestrlctad funds General fund 24,081 134,203} 110,1221 Restricted fund3 Nation81 Lottery Comrnunity Fund Coopèr Sons Halewood Town Counol One Knowsjèy Comrnunity Foundatlon Trusthouse CF Neighbourly Fottndalion Knowsley Support t1VertOn Trust Livv HDusing Halewood Town Cwncil 39,e33 17.274 1,000 38,991 14.460 13,000 1,125 14,395 153,821) 114.188) 17,274 11,000) 138,9911 114.4601 113,CKJOI {1.1251 14,7951 (3,1511 13,(X)O} 1250) 9,600 (3.1511 250 143.128 1133.593) TOTAL FUNDS 167,209 1167.7961 15871 Pagè11 conlinued...
Hav0d Youth In Commun5ty Centre CK) Notes to the Flnancial Ststements- continued for th• Year Ended 31 March 2024 10. RELATEO PARTY DISCLOSURES There were no related party trans8cliofts for the year ended 31 Mareh 2024. RESTRICTED FUNDS 11. Natlonal Lottery Community Fund A 3 year grant awarded Febwary 2020. A much needed income streatn, which WAI allow the tharity lo contin providing valuable community work principles that reach otrt to chiklren, young people, atNJ local adults. Benefieiaries of the charity are able to pathpate in inforry1 educatnie è('Mties that wil develop thr sell confidtsnce, worth and seK-e5tsem. Cooper Sons Donations awarded as a contrtbulion tOW8rds the cost of a mini b(Js to be purthad at a future date. l+lor9an Foundation A grant 8warde(J over three years lo contribute towards Centre Manageis payroll costs. Ono Knowsl8y Varfous grants awardéd as a wntn'bub'on towards the eharitys running aySeMe$ and half.term activille$ throughout the year. Communlty Foundatlon Various grants refftived for Youth Diversion programrn8, Police cornmunity prcyJr8mme an(J glug Sky programme and wll contrtbute towards payroll and sessional c<Jsts. Knowsley MBC Various grants received to Contribute towards payml o)sts ar¥1 se5slonal fees to providè various aftèrsch(xJl and holiday dubs along with various activities forall members of the community. Llvv Houslng A grant r8¢elved to contribute Io*rdrds iwo appropriately qualifd sessional SLtpp)rt staff for a p8rfod of 26 weeks to WO wlth groups ot children 18-11 years) and young peoplo 112-18 years) who live in the area of Halewood. Halewood fown Councll A grant received to contn'bulion toward our Annual Character Themed Comrnunity Christmas Celebratory Event. providing aach child with a selectirjn box. Natronal Lottèry N81ghbourhood Community Fund A 2 year grant awa¥ded April 2024. A grant lo contriblrte towar¢ls vauous projects to offer a range of physical and mental exercise workshops. P8ge 12