REGISTERED COMPANY NUMBER: CE006672 (England and Wales) REGISTERED CHARITY NUMBER: 1165659
Report of the Trustees and
Unaudited Financial Statements for the Year Ended 31st March 2025
for
THE BLACKPOOL BOYS AND GIRLS CLUB
Whittles LLP Chartered Accountants 1 Richmond Road Lytham St Annes Lancashire FY8 1PE
THE BLACKPOOL BOYS AND GIRLS CLUB
Contents of the Financial Statements for the Year Ended 31st March 2025
| Page | |
|---|---|
| Report of the Trustees | 1 to 2 |
| Statement of Trustees' Responsibilities | 3 |
| Independent Examiner's Report | 4 |
| Statement of Financial Activities | 5 |
| Balance Sheet | 6 |
| Notes to the Financial Statements | 7 to 11 |
THE BLACKPOOL BOYS AND GIRLS CLUB
Report of the Trustees for the Year Ended 31st March 2025
The trustees, who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31st March 2025. The trustees have adopted the provisions of 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 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
The general objects of the Club are to promote the mental, physical and social well-being of boys and girls resident in the Blackpool area; to collect funds for administration and to administer such monies as may from time to time be subscribed for the benefit of the Club and its members; and to arrange and provide such outside activities as the committee may decide for the benefit of the members.
Organisation and activities
The Club is managed by an Executive Committee and activities are co-ordinated with the Lancashire Association of Boys and Girls Clubs (LABGC). The Centre organises meetings and activities for young and disabled people within the Blackpool area. The focus of our activities remains the design of personal development plans and a programme of youth orientated events and activities. This benefits young people by developing their self-confidence and social skills alongside practical IT skills and life skills.
The charity supports the delivery of youth services in furtherance of its charitable objectives. During the year, the charity did not always directly receive funding for the delivery of these services. Instead, funding was sometimes awarded directly by the funder to Effective Pedagogy Solutions CIC (EPS), an independent third-party organisation, which was contracted to deliver the services. In such circumstances, the charity entered into a subcontracting arrangement with EPS under which EPS was responsible for the operational delivery, staffing, and financial management of the youth services. The charity did not have control over the funds awarded to EPS and did not recognise this income or related expenditure in its Statement of Financial Activities.
The charity’s role was limited to oversight and coordination, and any costs incurred by the charity in relation to this arrangement are included within expenditure on charitable activities. The trustees consider that this arrangement does not give rise to agency income, nor does it create a subsidiary, joint venture, or related party relationship for accounting purposes.
Public benefit
In planning our activities for the year we kept in mind the Charity Commission's guidance on public benefit. We welcome all young people regardless of personal background, faith, gender or personal circumstances and we believe this philosophy of openness to all enriches everyone through the sharing of the skills, aptitudes and life experiences of our young people aged 8 to 19 and volunteers.
Volunteers
A great contribution is made by our member volunteers. We are grateful for the many hours volunteers have spent listening to and encouraging our young people and working with our youth workers. Without this valuable contribution of time, energy and expertise we would not have been able to achieve so much.
ACHIEVEMENT AND PERFORMANCE
Progress has been made in many areas of the Club activities this year and steps are in place to promote the Club's activities in the future.
FINANCIAL REVIEW
The financial position of the charity can be found on the main financial statements and related notes in these accounts.
The attached financial statements show the current state of the Club's finances, which the Committee consider to be sound. It is a stated aspirational policy of the Committee that the Club holds sufficient funding in reserve to ensure that the Club is operational for a minimum of 3 months. At the year end of 31st March 2025, the Committee is of the opinion that this reserves policy has not quite been achieved and reserves will look to be increased in line with the policy over the next 12 months.
The Committee, having recognised a new opportunity, has engaged with the local authority to look at future strategies going forward, and as part of that work it has identified various avenues of increasing reserves significantly in the short term, with the intention this will become the normal in the next 24 months. The ongoing reserves situation is being monitored on an ongoing basis, and the committee are comfortable there are relevant factors to negate the risk.
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THE BLACKPOOL BOYS AND GIRLS CLUB
Report of the Trustees for the Year Ended 31st March 2025
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The Charity is a Charitable Incorporated Organisation (CIO) registered by the Charity Commission on 22nd February 2016. The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.
Recruitment and appointment of new trustees
The Executive Committee Members are elected or appointed on an annual basis.
REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number
CE006672 (England and Wales)
Registered Charity number 1165659
Registered Office
Mereside Youth Community Centre Bowness Avenue Mereside Blackpool Lancashire FY4 4TE
Trustees
Miss F Valentine (Chair) Miss P O'Brien-Gleeson (Vice Chair) Mr B Riley (Treasurer) Mr J Adams Mr D Charnley
Independent Examiner
Whittles LLP Chartered Accountants 1 Richmond Road Lytham St Annes Lancashire FY8 1PE
Bankers
Co-operative Bank Business Direct PO Box 250 Skelmersdale WN8 6WT
Approved by order of the board of trustees on ............................................. and signed on its behalf by:
............................................................................. Miss F Valentine - Trustee
Page 2
THE BLACKPOOL BOYS AND GIRLS CLUB
Statement of Trustees' Responsibilities for the Year Ended 31st March 2025
The trustees (who are also the directors of The Blackpool Boys And Girls Club for the purposes of company law) are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing those financial statements, the trustees are required to
select suitable accounting policies and then apply them consistently;
observe the methods and principles in the Charity SORP;
make judgements and estimates that are reasonable and prudent;
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website.
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Independent Examiner's Report to the Trustees of The Blackpool Boys and Girls Club
Independent examiner's report to the trustees of The Blackpool Boys and Girls Club (‘the Company’)
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31st March 2025.
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
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2 the accounts do not accord with those records; or
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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
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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.
Wayne Murphy FCA Whittles LLP Chartered Accountants 1 Richmond Road Lytham St Annes Lancashire FY8 1PE
Date: .............................................
Page 4
THE BLACKPOOL BOYS AND GIRLS CLUB
Statement of Financial Activities
(Incorporating an Income and Expenditure Account) for the Year Ended 31st March 2025
| Unrestricted funds Notes £ INCOME AND ENDOWMENTS FROM Donations and Legacies 9,590 Charitable activities General Club Activities 104,780 Other Trading Activities Other Income 3 4 - - Total 114,370 EXPENDITURE ON Charitable activities General Club Activities 64,944 NET INCOME/(EXPENDITURE) 49,426 RECONCILIATION OF FUNDS Total funds brought forward 5,143 TOTAL FUNDS CARRIED FORWARD 54,569 |
Restricted funds £ - - - - - 9,090 (9,090) 17,920 8,830 |
31.03.25 31.03.24 Total Total funds funds £ £ 9,590 9,410 104,780 59,583 - - - - 114,370 68,993 74,034 66,400 40,336 2,593 23,063 20,470 63,399 23,063 |
|---|---|---|
CONTINUING OPERATIONS
All income and expenditure has arisen from continuing activities.
The notes form part of these financial statements
Page 5
THE BLACKPOOL BOYS AND GIRLS CLUB
Balance Sheet 31st March 2025
| Balance Sheet 31st March 2025 |
||||||
|---|---|---|---|---|---|---|
| 31.03.25 | 31.03.24 | |||||
| Unrestricted | Restricted | Total | Total | |||
| funds | funds | funds | funds | |||
| Notes | £ | £ | £ | £ | ||
| FIXED ASSETS | ||||||
| Tangible assets | 9 | 15 | 8,830 | 8,845 | 17,935 | |
| CURRENT ASSETS | ||||||
| Debtors | 10 | 10,076 | - | 10,076 | 9,870 | |
| Investments | 11 | 308 | - | 308 | 308 | |
| Cash at bank and in hand | 47,395 | - | 47,395 | 4,337 | ||
| 57,779 | - | 57,779 | 14,515 | |||
| CREDITORS | ||||||
| Amounts falling due within one year | 12 | (3,225) | - | (3,225) | (9,387) | |
| NET CURRENT ASSETS | 54,554 | - | 54,554 | 5,128 | ||
| TOTAL ASSETS LESS CURRENT LIABILITIES | 54,569 | 8,830 | 63,399 | 23,063 | ||
| NET ASSETS | 54,569 | 8,830 | 63,399 | 23,063 | ||
| FUNDS | 13 | |||||
| Unrestricted funds | 54,569 | 5,143 | ||||
| Restricted funds | 8,830 | 17,920 | ||||
| TOTAL FUNDS | 63,399 | 23,063 |
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2025.
The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2025 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
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(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.
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:
............................................. Miss F Valentine - Trustee
The notes form part of these financial statements
Page 6
THE BLACKPOOL BOYS AND GIRLS CLUB
Notes to the Financial Statements for the Year Ended 31st March 2025
1. STATUTORY INFORMATION
The Blackpool Boys and Girls Club is registered as a charitable incorporated organisation and is domiciled in the UK. The charity's registered number and principal office can be found in the 'Reference and Administrative Details' section of the Report of the Trustees.
2. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charitable company, 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 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
The presentation currency of the financial statements is the Pound Sterling (£).
No significant judgements have had to be made by the trustees in preparing these financial statements.
The trustees have concluded that it is appropriate to prepare the accounts on a going concern basis as there are no material uncertainties regarding going concern.
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 | - 20% on cost |
|---|---|
| Computer equipment | - 33% on cost |
Taxation
The charity is exempt from 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.
continued...
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THE BLACKPOOL BOYS AND GIRLS CLUB
Notes to the Financial Statements - continued for the Year Ended 31st March 2025
2. ACCOUNTING POLICIES - continued
Hire purchase and leasing commitments
Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.
Donated services and facilities
Donated services and facilities are included at the value to the charity where this can be quantified.
Debtors
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are value at the amount prepaid net of any trade discounts due.
Cash at bank and in hand
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
Creditors
Creditors are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors are normally recognised at their settlement amount after allowing for any trade discounts due.
OTHER TRADING ACTIVITIES
3.
| OTHER TRADING ACTIVITIES | |||
|---|---|---|---|
| 31.03.25 | 31.03.24 | ||
| £ | £ | ||
| Fundraising events | - | - | |
| OTHER INCOME | |||
| 31.03.25 | 31.03.24 | ||
| £ | £ | ||
| Other income | - | - | |
| SUPPORT COSTS | |||
| Governance | |||
| Management | costs | Totals | |
| £ | £ | £ | |
| General Club Activities | 243 | 1,725 | 1,968 |
| Support costs, included in the above, are as follows: | |||
| 31.03.25 | 31.03.24 | ||
| General | |||
| Club | Total | ||
| Activities | activities | ||
| £ | £ | ||
| Postage, stationery and website | 243 | - | |
| Accountancy | 1,375 | 1,375 | |
| Independent examiners fees | 350 | 350 | |
| 1,968 | 1,725 |
4.
5. SUPPORT COSTS
continued...
Page 8
THE BLACKPOOL BOYS AND GIRLS CLUB
Notes to the Financial Statements - continued for the Year Ended 31st March 2025
6. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31st March 2025 nor for the year ended 31st March 2024.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31st March 2025 nor for the year ended 31st March 2024.
7. STAFF COSTS
| STAFF COSTS | ||
|---|---|---|
| 31.03.25 | 31.03.24 | |
| £ | £ | |
| Wages and salaries | 11,845 | 10,867 |
| Employer pension contributions | 168 | 139 |
| 12,013 | 11,006 | |
| The average monthly number of employees during the year was as follows: | ||
| 31.03.25 | 31.03.24 | |
| Administration | 1 | 1 |
No employees received emoluments in excess of £60,000.
8. DONATED SERVICES & FACILITIES
Included in donations is £8,000 (2024: £8,000) in the form of donated facilities for use of premises at Mereside Youth Community Centre operated by the charity.
9. TANGIBLE FIXED ASSETS
| Fixtures and Computer fittings equipment £ £ COST At 1st April 2024 Additions 40,829 - 19,118 - At 31st March 2025 40,829 19,118 DEPRECIATION At 1st April 2024 27,560 14,452 Charge for year 4,424 4,666 At 31st March 2025 31,984 19,118 NET BOOK VALUE At 31st March 2025 8,845 - At 31st March 2024 13,269 4,666 |
Totals £ 59,947 - |
|---|---|
| 59,947 | |
| 42,012 9,090 |
|
| 51,102 | |
| 8,845 | |
| 17,935 |
continued...
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THE BLACKPOOL BOYS AND GIRLS CLUB
Notes to the Financial Statements - continued for the Year Ended 31st March 2025
10. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| 10. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | |||
|---|---|---|---|---|
| 31.03.25 | 31.03.24 | |||
| £ | £ | |||
| Prepayments | 10,076 | 9,870 | ||
| 11. | CURRENT ASSET INVESTMENTS | |||
| 31.03.25 | 31.03.24 | |||
| £ | £ | |||
| Unlisted investments | 308 | 308 | ||
| 12. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | |||
| 31.03.25 | 31.03.24 | |||
| £ | £ | |||
| Other creditors | 1,430 | 7,251 | ||
| Accrued expenses | 1,795 | 2,136 | ||
| 3,225 | 9,387 | |||
| 13. | MOVEMENT IN FUNDS | |||
| Net | ||||
| movement | At | |||
| At 01.04.24 | in funds | 31.03.25 | ||
| £ | £ | £ | ||
| Unrestricted funds | ||||
| General fund | 5,143 | 49,426 | 54,569 | |
| Restricted funds | ||||
| BBC Children in Need - | ||||
| funding for Youth Investment Fund | 17,920 | (9,090) | 8,830 | |
| 17,920 | (9,090) | 8,830 | ||
| TOTAL FUNDS | 23,063 | 40,336 | 63,399 |
continued...
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THE BLACKPOOL BOYS AND GIRLS CLUB
Notes to the Financial Statements - continued for the Year Ended 31st March 2025
13. MOVEMENT IN FUNDS - continued
Net movement in funds, included in the above are as follows:
| Unrestricted funds General fund Restricted funds BBC Children in Need - funding for Youth Investment Fund TOTAL FUNDS |
Incoming resources £ 114,370 - - 114,370 |
Resources Movement expended in funds £ £ (64,944) 49,426 (9,090) (9,090) (9,090) (9,090) (74,034) 40,336 |
|---|---|---|
14. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31st March 2025.
15. VOLUNTEERS
A great contribution is made by our member volunteers. We are grateful for the many hours volunteers have spent listening to and encouraging our young people and working with our youth workers. Without this valuable contribution of time, energy and expertise we would not have been able to achieve so much.
Page 11